Income Tax 2022 will not have emergency aid refund

The 2022 income tax return will not include the return of emergency aid, as happened last year.

Frederico Faber, Undersecretary of Collection, Registration and Service of the Federal Revenue, says that for this year there is no legal provision for this collection in the IR.

In 2021, the collection took place because this was provided for in the legislation establishing the payment of the benefit. The rule, however, only applied to previous years.

When sending the declaration, the system indicated to the taxpayer that there was an obligation to return the amounts and it was possible to generate a payment slip.

Emergency aid is taxable income.

According to the Revenue, if the taxpayer received, in 2021, in addition to the salary, an emergency aid and the sum exceeded R$ 28,559.70, he is obliged to declare the IR in 2022.

Last year, taxpayers who had taxable income greater than BRL 22,847.76 during 2020 and who received the aid had to return the benefit.

As provided for in the legislation, the return can be made at the time from the IR declaration, by deed of Darf (Federal Revenue Collection Document).

According to Faber, about 33% of returns were made through Darf. “We don’t know how many returned directly to the Ministry of Citizenship,” she said.

In November 2021, the federal government estimated that it had received BRL 66.3 million in returns paid via Darf and GRU (Guia de Colhimento da União). Without the provision in law, whoever has to return the aid to the government will do so directly to the Ministry of Citizenship.

In addition to emergency aid, which must be added to other income, amounts received from salary, retirement and rents, for example, are considered taxable income.

The IRS released this Thursday (24) the rules for Income Tax in 2022. The deadline for sending the declaration starts on March 7 and runs until April 29.