Deadline to declare Income Tax starts this Monday; see what to do

The 34.1 million taxpayers required to declare the 2022 Income Tax can, from 8 am this Monday (7), download the declaration program and send the document to the Federal Revenue. The deadline for reporting to the tax authorities ends at 11:59 pm on April 29. Whoever is obliged to declare and misses the deadline pays a minimum fine of R$ 165.74, which can reach 20% of the tax due in the year.

In 2022, taxpayers will have less time to file the declaration, as the program, which used to be released on March 1, was delayed due to the standard operation of the Internal Revenue Service, but news that will be implemented by the agency this year may facilitate the filling out and assisting those who have questions about the IR.

This year, citizens who have a silver or gold level gov.br account will be able to fill out the Income Tax on several platforms. This means that the taxpayer can start declaring the IR on the computer and finish doing it online, through Meu Imposto de Renda, within the e-CAC (Virtual Service Center of the Federal Revenue), or on the cell phone or tablet.

In addition, as of March 15, the pre-filled IR statement will be available, also for those who have a silver or gold level gov.br account. The estimate of the Federal Revenue is that 10 million users have access to this functionality.

The taxpayer who received taxable income of more than BRL 28,559.70 in 2021 is required to declare the Income Tax 2022, which includes salary, retirement and pension, for example. If you received exempt, non-taxable or taxed exclusively at source income above R$ 40,000, you are also required to declare it.

Anyone who had transactions on the Stock Exchange, moved to the country in 2021 and was here on December 31, or made a profit from the sale of goods and rights in the year, also enters the mandatory list.

Taxpayers with assets and rights above BRL 300 thousand on December 31, 2021 are required to declare the Income Tax. Those who must send the declaration for other reasons cannot forget to inform all the assets they have.

It is recommended to provide the property registration number, if any, in addition to the name of the registry office. There are also other rules that require accountability to the tax authorities.

How to fill the IR

The first step for those who will send the document is to download the program or the Meu Imposto de Renda application. For those who are declaring for the first time, it is necessary to open a new document. In the case of those who have already declared the IR in previous years, there is the option to import the data, if they have a silver or gold level gov.br account or if they are making the declaration on the same computer as the previous year.

The first form is the identification form, which must contain data such as CPF, address, cell phone number and main occupation, among other information.

Income received must be declared on specific forms, according to their nature. If you had a company salary, the amount goes under “Taxable Income Received from PJ”. If you have provided services to individuals, you must declare it in “Taxable Income Received from Individuals/Abroad”.

Taxpayer expenses throughout 2021 can be deducted, which guarantees a lower tax payable or a higher refund. Among the main deductions are expenses with dependents, health and education. With the exception of dependents, who have their own form, other expenses are declared under “Payments Made”.

House, car and bank account balances that are greater than R$ 140 must be declared to the tax authorities. This information goes in the “Assets and Rights” sheet. Debts above R$ 5,000 are informed in the “Debts and Real Onus” form, as long as it is not a home or car financing.

Payment of refund

This year, there is something new for those who will receive the refund: it can be paid through Pix, if the key is the CPF of the holder of the declaration. If it is not possible to receive by Pix, the taxpayer must provide a valid bank account.

Whoever declares before receives the refund first. However, in the first batches, the tax authorities pay the tax to those who are part of the legal priorities, which include the elderly, people with physical or mental disabilities or serious illness and professionals whose main source of income is teaching. The refund is paid in five batches, from May to September. To receive it, however, the IR cannot have errors that lead to the fine mesh.

Learn all about the new Income Tax Return

Shipping term:

• From 8:00 am on Monday (7) to 11:59 pm on April 29
• The program to complete and send the declaration will be released this Monday (7)

who declares

Taxpayers who fall under one or more mandatory rules are required to declare the Income Tax, which are:

1. Received taxable income above BRL 28,559.70 in 2021
2. Received exempt, non-taxable or taxed exclusively at source income above BRL 40,000
3. Obtained a capital gain on the sale of assets or rights subject to tax
4. Was exempt from capital gain tax on the sale of residential property, followed by the acquisition of another residential property within 180 days
5. Performed operations on Stock, Commodity, Futures and Similar Exchanges
6. Had, on December 31, 2021, possession or ownership of goods or rights, including bare land, above R$ 300 thousand
7. Obtained gross revenue from rural activities in an amount greater than BRL 142,798.50
8. Who wants to compensate, in 2021 or following years, for losses from rural activity from 2021 or previous years
9. The taxpayer who became a resident in Brazil in any month and was in that condition on December 31, 2021

Amount of IR deductions

• With dependents: BRL 2,275.08 per dependent
• With education: individual limit of up to BRL 3,561.50 in the year
• Simplified discount limit: BRL 16,754.34

For those who have a refund to receive:

payment schedule

They have priority in the refund, in this order:

1. seniors over 80 years old
2. taxpayers between 60 and 79 years old, taxpayers with a physical or mental disability or serious illness, professionals whose main source of income is teaching, in order of submission of the declaration

How will the refund be:

• The option to inform the branch and bank account to receive the amount remains
• As of this year, the refund can be paid by Pix, for the holder who has a key with his CPF number

For those who have tax to pay:

When is the due date

• 1st quota or single quota: until April 29
• From the 2nd to the 7th tax quota: until the last business day of the month
• 8th quota: until November 30
• To pay with automatic debit, you must send the statement by April 10
• To allocate part of the amount payable to funds for the elderly and children and adolescents, the allocation must be made by April 29

How to pay

• With Darf (Federal Revenue Collection Document)
• By Pix: Darf will have a QR Code

Check out the news of the 2022 declaration

pix

• The taxpayer will have the option to receive the Income Tax refund by Pix
• This option will only be available for a Pix key equal to the CPF of the declaration holder
• The objective, according to the IRS, is to reduce the need to reschedule the refund of invalid accounts.
• It will also be possible to pay the tax due by Pix

emergency aid

• The declaration will not have the option of returning the emergency aid improperly received
• The aid is taxable income and must be declared by everyone who is obliged to send the IR
• This is the case of those who got a job after receiving the aid and are obliged to declare by one of the rules of the Internal Revenue Service.

pre-filled declaration

• Will be available from March 15th to 10 million taxpayers
• To access it, you will need to have a gold or silver level registration on the gov.br portal.
• Income received from companies and health expenses reported by the tax authorities will already be filled in.
• Health expenses that have been reported by the health professional may be filled
• Users with a gold and silver level gov.br account will be able to access the pre-filled declaration on any platform, such as desktop, cell phones and tablet

Dependents and food

• It will be necessary to declare whether or not the dependent lives with the holder
• For alimony persons (who receive alimony), the declarants will have to inform who pays the pension, if the holder or the dependent

Reborn from the car

• It will be mandatory to inform the Renvam (National Registry of Motor Vehicles) number of the vehicle

Judicial actions

• The RRA form, of Accumulated Income Received, will have a field for the taxpayer to inform the interest of the lawsuit

Assets and rights

• The Goods and Rights tab brings a new grouping of codes, divided into movable assets, real estate, equity interests, applications and investments, crypto assets, among others.