Income Tax: companies have until this Monday to deliver income report

Companies, employers and financial institutions have until 11:59 pm this Monday (28) to release the income report for the year 2021 to taxpayers. next Monday (7). The deadline ends on the 29th of April.

The document provided by the company where the taxpayer worked in 2021 must contain the details of the holder’s income and discounts made at source last year, such as Income Tax and contributions to the INSS, in addition to amounts related to health and pension plans. collectives, which can be deducted.

In addition to sending workers their income statements, companies also have until this Monday to send the DIRF (Declaration of Income Tax Withheld at Source) to the Internal Revenue Service.

The income report must also be delivered by stockbrokers and banks in which the taxpayer has investments and financial investments. Bank websites provide the information after logging into the bank account.

What to do if you don’t receive

Taxpayers who did not receive the earnings report within the deadline should contact the company’s human resources department. If the document was not sent in any format, it is necessary to contact the company or institution responsible for issuing it and request the report.

If the company does not provide proof of income even after being triggered, the taxpayer must communicate the fact to the service unit of the Special Secretariat of the Federal Revenue of Brazil, so that the competent authority can take the necessary legal measures, according to the Internal Revenue Service. .

The paying source that provides the income report late or with incorrect information is subject to the payment of a fine of R$ 41.43 per document, according to the agency.

Even if you have not received the report, the taxpayer must detail all taxable income received in 2021 in the Income Tax return. Omission or failure to report earnings received in the previous year is among the main reasons that lead the taxpayer to the fine mesh of the IR.

Information on salaries and discounts can be found in the monthly payslip. Another alternative is to request a copy of the income reported by the paying sources directly to the Revenue in the e-Cac. To access the system, it is necessary to have or generate an access code, which can be requested by taxpayers who sent the declaration in the last two fiscal years, or have a gold or silver security level in the gov.br account. Since the 25th, the IRS has limited e-Cac access via the gov.br portal and bronze level account holders are no longer able to access data from the income tax declaration and fine mesh.

SEE HOW TO ACCESS INSS INFORMATION

The INSS (National Social Security Institute) income report is now available. Access to the document can be done through the website or application on Meu INSS. For this, you must have a password to access the gov.br system.

There are still two other ways to make the query without needing a password. One of them is through the website extractir.inss.gov.br. For this, the insured must inform the benefit number, date of birth, full name and CPF number.

The other possibility to get the extract is through the Helô chat. To have access to the document, the person must confirm their personal data with the chat attendant.

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

Deadline for sending the declaration: From 8:00 am on March 7th to 11:59 pm on April 29th

IR program release: On the 7th of March. The program will not be released before the deadline for submitting the declarations

Declaration pre-populated: Will be available from March 15