Declare the Income Tax Incomplete and avoid the fine of R$ 165.74

The taxpayer obliged to declare the Income Tax in 2022 who does not have all the documents can send the incomplete declaration to avoid the minimum fine of R$ 165.74, which can reach 20% of the tax due in the year. The deadline for the delivery of the IR ends at 23:59 this Tuesday (31).

The declaration can be sent only with the basic information requested in the taxpayer identification form, without filling in the other forms. Afterwards, the citizen will have to send a rectifier with the other data.

As of 11 am on Monday (30), the IRS had received 30.9 million statements. One day before the deadline, more than 3 million still need to declare.

Sandro Rodrigues, accountant at Attend Assessoria, Consultoria e Auditoria S/S, says that one way to find out if it is possible to make the transmission even with an incomplete IR is to go to the “Check pending issues” field in the statement. Red pending issues prevent sending, yellow ones do not. If yellow faults are pointed out, just send it to the tax authorities and meet the deadline.

“The declaration can be delivered only with the information that the taxpayer has in hand and, later, when he has the data, the rectifying declaration will be made, noting that, after May 31, it will not be possible to change the annual adjustment declaration complete to simplified and vice versa”, he says.

Richard Domingos, from Confirp Consultoria Contábil, says that it is also possible to send the IRS information with estimated values ​​of your income, in case you are waiting for the correction of any document that companies had sent wrong or that still provided.

The consultant states, however, that it will be necessary to choose taxation, whether by the simplified model or by legal deductions, without there being information that helps the IR program to suggest the most advantageous situation. In addition, after the 31st, it will no longer be possible to change the form of taxation.

Rodrigues says that, in the case of those who, after rectifying, have tax to pay, a fine will be charged because the first quota or single quota of the IR must be paid by Tuesday (31).

In a note, the IRS states that it is “important to present the declaration with as much information as possible, so that the need for rectification is small”. According to the tax authorities, Among the main forms are identification, income, payments made and assets and rights.

How to declare income tax 2022 quickly

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, whether annual adjustment, final estate or permanent departure from the country. On the right side, you can define whether to use pre-populated, 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.

HOW TO SEND THE DECLARATION

Check all the declaration data and choose the discount

• After filling out the declaration, check all the basic information and choose the discount
• 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

Fix pending issues and submit

• To send the tax return, click on “Deliver declaration, on the left”
• 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?”
• What is in red prevents sending, what is in yellow does not
• Save the declaration to send; the program will close the document and then click on its name to transmit, 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