Missed the Income Tax return deadline? see what to do

The taxpayer obliged to deliver the 2022 Income Tax return that missed the deadline must report to the Federal Revenue as soon as possible. It is necessary to send the IR and, within 30 days, pay the fine for the delay. The minimum amount is R$ 165.74, but it can reach 20% of the tax due in the year.

The deadline for declaring without a fine came to an end at 11:59 pm this Tuesday (31), after an extension of delivery, initially scheduled for April 29. As of 8 pm, the IRS had received more than 35.5 million declarations, compared to an initial forecast of 34.1 million. More than 2 million fell into the fine mesh.

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. If you miss this deadline, interest on late payment starts to run based on the Selic rate.

The taxpayer has five years to declare the IR, under penalty of having an irregular CPF. In addition, the longer it takes to regularize the status of the declaration, the greater the fine, warns José Carlos Fernandes da Fonseca, tax auditor at the Internal Revenue Service responsible for the IR.

“If you had to submit and did not submit it by the legal deadline, there is a problem of omitting to deliver the declaration. The program identifies the [pessoas] who were obligated and did not present and that person’s CPF may become irregular. The only way to regularize it will be to present the declaration and, in this case, the longer you leave to present the declaration, the greater the fine will be”, he says.

Sending the statement is off the air from 0:00 to 8:00 this Wednesday

The declaration reception systems are down from 0:00 to 8:00 this Wednesday (1st). From that time onwards, taxpayers who made an error will be able to send the rectifying statement and those who did not submit it within the deadline will also be able to render accounts.

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.

According to the IRS, of the statements withheld in fine mesh, 40% have pending income omission (wage error or lack of information about the dependent’s income).

Second come medical expenses, which are far above the standard or not confirmed by those who received the amount (21%). There are also statements in which the IR at the declared source does not match what was informed by the paying source (18%).

The lag in the Income Tax table, which has not been readjusted by the government since 2015, is pointed out as one of the reasons for the Federal Revenue Service to receive a record number of declarations this year.

How to declare the IR

The first step to declare the IR is to download the program on the Revenue website or the application for mobile or tablet. It is also possible to declare online, through the e-CAC (Virtual Service Center of the Federal Revenue), for those who have a silver or gold gov.br password. After the deadline, the taxpayer can also deliver the IR on a flash drive to the Revenue.

Open the program, 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, it is possible to define whether to use the pre-filled declaration, to import data from the 2021 IR 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. The next sheets are for dependents, income received, payments made and assets and rights.