Deadline to deliver the IR 2022 ends this Tuesday (31); see how to declare in 15 minutes

The taxpayer obliged to declare the Income Tax has just over 24 hours to report to the tax authorities. The deadline for submitting the declaration ends at 23:59 this Tuesday (31). If you are late, there is a fine. The minimum amount is R$ 165.74, and can reach 20% of the tax due.

34.1 million documents are expected and, until 4 pm on Friday (27), the last balance sheet, 28.9 million had been delivered. This Tuesday, the Revenue also deposits the first batch of IR 2022 refunds.

It is possible to declare the IR in a short time, in up to 15 minutes, according to consultants. For this, the taxpayer must have the necessary documents and use the pre-filled declaration or import the 2021 tax information, if filling out the document on the same computer.

To start making the declaration, it is necessary to download the IR program on the Revenue website or the mobile or tablet application. Go to “New” and inform the type of declaration, whether it is an annual adjustment, final estate or permanent departure from the country. On the right side, you can define whether to use pre-populated, whether to import 2021 IR data, or to start a blank declaration.

For those who exported the data or will use the pre-filled one, the taxpayer identification form will come with all the information. Just check name, number of documents, date of birth, address, telephone, email and main occupation.

The next sheet is for dependents. Enter the names or check the ones that are already filled in. In this form, a lot of attention: it is only possible to deduct dependents with CPF. Let us know whether the dependent lives with you or not.

The next chips are from income received. Anyone who had a salary paid by a company in 2021 or received retirement from the INSS declares in “Taxable Income Received from PJ”. The taxpayer who provided services to individuals informs the amount in “Taxable Income Received from Individuals/Foreigners”.

Retirees or pensioners aged 65 and over or those with serious illness must declare the amounts on the “Exempt and Non-Taxable Income” form. For those over 65 years of age, there is an exemption limit. This form also includes income from the savings account, FGTS (Fundo de Garantia do Tempo de Serviço) withdrawn and unemployment insurance, for example.

If you received precatories, RPVs (Requisitions of Small Value) or retroactive amounts from the INSS, the form to be used to declare is the “Accumulated Income Received”.

How to declare expenses and goods in the IR

The expenses of the taxpayer and his dependents with health, education and pension plan of the PGBL type (Plano Gerador de Benefício Livre), among others, are deductible from the Income Tax. The polite deduction is limited to BRL 3,561.50. For healthcare expenses, there is no limit.

This information must be declared in the “Payments Made” form. For each expense, open a new form under “New”. Inform the code corresponding to the expense and whether it is related to the holder or any of the dependents.

In the case of assets, such as a house, car, apartment, investments and bank accounts, the information is in the “Assets and Rights” sheet. This year, the record has changed. Now, you need to open a new form, under “New”, choose the group and then enter the code.

In “Discrimination”, describe the details of the asset, such as date of purchase or sale, size, funds used in the acquisition and whether there was financing, among other data. If you already had the asset, enter its value in “Status at 12/31/2020” and then the value in “Situation at 12/31/2021”. Goods purchased in 2021 bring the 2020 field zeroed. Goods sold in 2021 bring the 2021 field to zero.

HOW TO SEND THE DECLARATION IN THREE STEPS:

1 – Check all the declaration data and choose the discount

• After completing the declaration, check all the information and choose the discount, whether you will opt for the model with the legal deductions or if you will go for the simplified one
• Legal deductions take into account your expenses to reduce your tax payable amount or increase your refund
• The simplified discount applies a single standard discount of 20% on earnings
• The program helps to know what is best; look at the bottom left side of the screen

2 – See if you are going to refund or pay tax and enter your details

• For those who will receive a refund, it is necessary to indicate the bank account or Pix, a novelty brought by the Revenue this year
• In this case, the Pix key must be the CPF of the taxpayer with the IR
• Go to “Banking Information” and enter the type of account, bank, branch and account number. If it’s Pix, choose option 04
• The current or savings account for the refund must also be in the taxpayer’s name.
• When the calculated tax amount is greater than the tax that was already paid last year, it will be necessary to make the annual adjustment, paying more IR to the Revenue. In this case, issue the Darf
• It is possible to pay the tax due in up to eight installments; who declares now can put the installments in automatic debit, but only from the second (see how to do it)
• It is also possible that the declaration does not result in either a tax payable or a refund.

3 – Fix pending issues and send

• To send the tax return, click on “Deliver declaration, on the left”
• At this time, a screen will also appear with the options to refund or pay; if you have not provided the data, do so
• At the time of submission, the system may indicate that there are pending issues; say “Yes” to the question “Do you want to open the backlog for verification?”
• The ones in red prevent sending, the ones in yellow do not
• Correct whatever is necessary and save the declaration to send; the program will close the document and then click on its name to send it, generate the receipt and save the copy of the declaration and receipt; print if necessary

IT IS OBLIGED TO DECLARE THE INCOME TAX IN 2022 THE TAXPAYER WHO:

• Received taxable income above BRL 28,559.70 in 2021

• Received exempt, non-taxable or taxed exclusively at source income above BRL 40,000

• Obtained a capital gain on the sale of assets or rights subject to tax

• Was exempt from capital gain tax on the sale of residential property, followed by the acquisition of another residential property within 180 days

• Performed operations on Stock, Commodity, Futures and Similar Exchanges

• Had, on December 31, 2021, possession or ownership of goods or rights, including bare land, above R$ 300 thousand

• Obtained gross revenue from rural activities in an amount greater than BRL 142,798.50

• Who wants to compensate, in 2021 or following years, for losses from rural activity from 2021 or previous years

• The taxpayer who became resident in Brazil in any month and was in that condition on December 31