Learn how to submit the 2022 Income Tax Return

The systems for receiving the Federal Revenue Income Tax declaration are off the air from zero to 8 am this Wednesday (June 1st), according to information from the tax authorities. From that time onwards, taxpayers who have made an error will be able to send the rectifying statement.

Anyone who tries to rectify the IR in this period will not be able to. The break on the computers that receive the document occurs every year, after the deadline for submitting the declaration. This Tuesday (31), the deadline to declare the IR 2022 ends. The taxpayer has until 11:59 pm. If you are late, you pay a minimum fine of R$ 165.74, which can reach 20% of the tax due.

Until 11:59 pm this Tuesday (31), the IR correction can be done in the tax generator program, in the Meu Tax de Income app and in the e-CAC (Virtual Service Center of the Federal Revenue). The e-CAC, however, presents instability in the final stage of submitting the declaration.

From 8 am this Wednesday (1st), the taxpayer will also be able to send the rectifier on a flash drive, at the units of the Special Secretariat of the Federal Revenue of Brazil.

To make the necessary corrections, you must 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

According to the IRS, the rectifying statement can be sent by any taxpayer, as long as it is not under ex officio procedure, that is, under investigation by the tax authorities. When the correction is made after the declaration deadline, it is no longer possible to change the chosen form of taxation, whether by the completed or simplified model.

However, if it is necessary to change the type of annual adjustment declaration to end of estate or permanent departure from the country, the program allows this change. Anyone who rectifies and has tax payable will have to pay the total amount with a fine.

Mistakes that lead to fine meshing

At the time of rectifying, you also need to be very careful. Any error can lead the taxpayer to the fine mesh, which causes the declaration to be withheld, without the release of the refund, and there is still the possibility of being fined.

Among the main errors are the omission of income, whether of the holder or dependent. This occurs when the worker does not report payments that were received during the year in which he must report.

Two of the other flaws concern health care expenses, either because the taxpayer has no way of proving the expense or because he is trying to deduct an expense that is not permitted by law.

Payment of alimony is also among the main failures, when the payer tries to deduct the expense, but the pension is not regulated by a court decision or agreement registered in a notary.

Payment of refund

The taxpayer who rectifies goes to the end of the queue, but if he is on the list of those who have priority in receiving, the amount is paid in front of the other citizens. As of the second batch, to be paid on June 30, there is a 1% correction based on the Selic (basic interest rate in the economy). The Selic rose to 12.75% a year earlier this month.

PAYMENT CALENDAR

How do I know if I’ve fallen into the fine mesh?

To know if the declaration sent is correct or has errors, the taxpayer must check the data sent in the e-CAC. You must have a silver or gold gov.br password.

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 click “Sign In”
4. In “Featured Services”, go to “My Income Tax (Dirpf Statement)”
5. The information will be displayed

What may appear:

• Delivered (means that the IRS computers have already received the document)
• In Process (The declaration has been received and is being processed)
• In review or pending (the declaration has errors)
• In queue (waiting for analysis)
• Finished (analysis has ended)
• In refund queue (waiting for refund payment)