See Income Tax 2022 rules and news

The Federal Revenue released this Thursday (24) the rules for the Income Tax in 2022. Among the novelties this year is the possibility of using the pre-filling function of the declaration on all delivery platforms, including by cell phone. For this, you will need to have a gold or silver account on the gov.br portal.

In addition to the pre-filled declaration, there are other novelties, which aim to make the delivery of the document more agile and accurate, according to José Carlos da Fonseca, national supervisor of the Income Tax.

Among them are the payment of the refund by Pix, new codes in the asset and rights sheet, changes in the cumulatively received income sheet and the need to inform whether the dependent lives with the holder or not.

Pre-filled declaration as of March 15

The pre-filled statement will have data that the IRS already has access to, such as the information that was declared by the taxpayer in 2021, in addition to the income received over the past year, which was reported by the company to the tax authorities. Health expenses, especially in the case of medical insurance, will also be filled in automatically.

However, the citizen must check what is in the pre-filled document and in the reports and receipts that he has with him. Errors are not the responsibility of the Revenue and can lead to the fine mesh of the IR, causing the taxpayer to be without a refund until he can remedy the flaws. Citizens may choose to use the data that the IRS has already filled in, change or delete them.

Change in INSS arrears declaration and lawsuits

Another novelty is in the “Accumulated Income Received” form, where INSS retirees who received court orders or arrears at the INSS post inform these amounts. This year, the program has a new field to declare the interest of the lawsuit.

Rural activity sheet

In the case of those who have a rural activity, it is possible to include other people who operate the same property, with the percentage of participation of each one.

Dependents and food

For taxpayers with dependents, it will be possible to inform email and cell phone of each one of them. In addition, this year, it will be necessary to declare whether or not the dependent lives with the holder.

In the case of alimony, which are those who receive alimony, from 2022, the declarants will have to inform who pays the alimony’s pension, whether the holder or the dependent.

Assets and rights sheet will have new codes

The IRS informed that as of this year the “Goods and rights” form will have new codes. The reason is the difficulty for citizens to identify which code they should use for their own good. Now, they will be groups, which will bring the codes in each of them.

Who will declare a car, for example, should choose the group “movables”. For home ownership, the option is “real estate”. The balance of savings accounts will be declared along with your income for the year. The agency said that the change should speed up and make filling out easier.

Another novelty will be the requirement for additional information on declared assets. The Renavam number (National Automobile Registry) will be mandatory, as well as the works registration code. In the case of Renavam, it was already possible to inform it in the declaration. The IR supervisor says that 85% already declared the data.

Pre-filled declaration was limited

The possibility of using the information completed in previous years to facilitate the delivery of the declaration began to be adopted in 2014. Until 2019, it was exclusive to users who had a paid digital certificate, marketed by private security companies.

In 2020, the functionality was extended to taxpayers who completed the declaration online, on the desktop, through the gov.br account. This year, users with a gold and silver level gov.br account will be able to send the pre-filled declaration on any platform, such as desktop, cell phones and tablets.

In addition, it will also be possible to fill out the IR on several platforms. The taxpayer can start to declare the tax on the computer and, on another occasion, access the data by cell phone and proceed with the declaration. To do so, you must choose this option when asked by the program.

Last year, only 400,000 used the pre-filled declaration feature. This year, more than 10 million can have access to this functionality, but the tax authorities believe that only between 3 and 4 million taxpayers will choose the pre-filled IR.

One of the reasons is that access to the pre-filled declaration will only start on March 15th, one week after the official start of document submission, which will be on March 7th. The deadline ends at 23:59 on the 29th of April. Those who delay pay a minimum fine of R$ 165.74, which can reach 20% of the IR due in the year.

Understand security levels

The government provides three different levels of security: bronze, silver or gold. All give access to government digital services, but the last two allow the use of public services that require a greater degree of security.

The silver level requires that the user has validated their data via internet banking from an accredited bank or has a facial biometrics record for photo checking on the bases of the CNH (National Driver’s License). There is also the option of having this level of security if the user is a federal public servant and has access to the federal government system Sigepe (People Management System).

The gold level requires the user to have performed facial validation through the gov.br application to check the photo at the Electoral Justice bases or to have opted for the validation of their data with a digital certificate compatible with ICP-Brasil, which works as a virtual identity document. and allows digital signature of documents.

Silver or gold level will be required from this Friday (25)

As of this Friday (25), the Revenue will limit access to virtual services of the e-CAC (Virtual Service Center) that have a bronze level account on the gov.br portal. You will need to upgrade your account’s security level to silver or gold. See how.

The e-CAC is the digital platform where the taxpayer has access to the data of his income tax return. There, it is possible to know if there are errors with the IR, if it fell into the fine mesh, schedule appointments, send a document and retrieve the declaration from previous years.

According to the Revenue, the change is part of a process to improve access to the agency’s digital services. The tax authorities inform that the change will allow other services, currently only accessed by those who have a digital certificate, to be available to more taxpayers.

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