More than 2 million fall into the fine mesh of the Income Tax 2022

The IRS received more 2022 Income Tax returns than expected. The tax authorities were waiting for 34.1 million documents to be sent, but until 4 pm this Tuesday (31), the last day to declare the IR, the agency had received 34.7 million statements, a record number. In all, 2.015 million taxpayers fell into the fine mesh.

With the largest number of documents, the Federal Revenue has projected a delivery that reaches 36.5 million declarations this year. Of the more than 34 million received, 2.3 million were rectifiers.

According to the tax authorities, of the statements withheld in the mesh, 40% are withheld for analysis because they have pending income omission — these are cases of salary error or lack of information about the income received by a dependent.

In second place, there are the values ​​of medical expenses, which are far above the standard or not confirmed by those who received the amount, which reaches 21% of the statements. Finally, there are statements in which the IR at source declared by the taxpayer does not match what was informed by the paying source, amounting to 18% of the total.

Those who are obliged to declare the tax and delay pays a minimum fine of R$ 165.74, limited to 20% of the IR amount due in the year. According to the Revenue, the fine is generated at the time of delivery of the declaration. The release notification is attached to the delivery receipt and the taxpayer will have 30 days to pay the fine. After this period, interest starts to run based on the Selic rate.

The fine starts counting one day after the deadline for submitting the declaration. If you do not pay the fine as stipulated, the amount will be deducted from the tax to be refunded to those who are entitled to the refund, with the appropriate legal additions.

rectifying statement

To make the necessary corrections in the IR declaration sent, it is necessary to have the receipt number of the last declaration delivered. Whoever corrects information and resubmits the document goes to the end of the refund queue. This year’s lots are paid from May to September. The first batch was deposited this Tuesday to 3.4 million priority taxpayers, totaling R$ 6.3 billion paid.

How to make the IR rectifying declaration by computer

1. Open the Income Tax program
2. There are two options to rectify: in the “R”, on the left, or by double-clicking on the declaration that was sent
3. In “Taxpayer Identification”, on the left, inform that it is a rectifying declaration and enter the number of the original IR receipt
4. Correct the necessary information on the sheets where you made mistakes
5. Click on “Check Issues” in the menu on the left, or above, on a green check symbol
6. Red pending issues prevent the submission of the declaration; the yellow ones, no; correct what is necessary and go to “Deliver declaration”, on the left or above (terrestrial globe with orange arrow)
7. Enter the requested data and transmit the declaration; engrave and/or print the document or receipt

How to check which pending issues have been identified?

1. Access the e-CAC portal and go to “Entrar com gov.br”
2. On the next page, enter your CPF and click “Continue”
3. Then enter the password and go to “Login”
4. In “Featured Services”, go to “My Income Tax (Dirpf Statement)”

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

• Want to compensate, in 2021 or following years, losses from rural activity from 2021 or previous years

• He became a resident of Brazil in any month and was in that condition on December 31

How to declare income tax

THE Sheet prepared a quick guide with what cannot be missing in the declaration. Delivery is made through the IR generator program, which must be downloaded on the computer, by cell phone or tablet, in the IRPF application, or online, through the e-CAC Portal (Virtual Service Center), at Meu Imposto de Renda.

One of the novelties of this year, the pre-filled declaration, is an option to speed up the rendering of accounts, as it brings previous data in forms such as identification, income received, assets and rights and even the account where the refund can be deposited. The functionality, however, is limited to those who have a silver or gold level gov.br account. The forecast is that 10 million taxpayers will have access to it.

The first step to declare is to download the IR program on the Federal Revenue website or the mobile or tablet application. The taxpayer also needs to have all the documents from the companies for which he worked and from service providers, such as doctors and schools, to start filling out the declaration. Those who opt for the pre-filled one need to check the data, as they are the responsibility of the citizen.

SALARY AND OTHER MONEY

Failing to report the income received in the year is among the main mistakes that lead to fine mesh. The rule applies to the income of the holder and his dependents in the declaration. The amount must be declared in the form “Exempt Income Received from PJ”, if it was paid by the company. Who provided services to individuals declares in “Taxable Income Received from Individuals / Abroad”.

HOUSE, APARTMENT AND CAR

All taxpayer assets must be on the declaration. House, apartment and car go on the “Assets and Rights” sheet, even if they are financed. This year, the record has changed. Now, you have to open a new form, under “New”, choose the group and then enter the code. Real estate goes in group 01, real estate. If it is a house, the next code will be 12. For an apartment, the number is 11.

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.

Assets are stated at purchase price, but financing installments can be added to them year by year as they are paid.