Revenue postpones delivery of Income Tax 2022 to May 31

The Federal Revenue extended to May 31, 2022 the deadline for submission of the Annual Adjustment Declaration of the Individual Income Tax, the Final Estate Declaration and the Declaration of Definitive Departure from the Country.

The tax payable calculated also had its maturity postponed to the end of May, but the refunds will follow the previous schedule, without change.

The dates allowed for automatic debit are now May 10, for the first installment, and until May 31 for the others, that is, for statements sent after May 10, the payment of the first installment must be made. with DARF.

According to the IRS, the extension aims to mitigate any effects arising from the covid pandemic that may make it difficult to fill in correctly and send the statements, as some bodies and companies still do not have their service services fully normalized.

The new deadlines were published in the Official Gazette this Tuesday (5), in normative instruction No. 2077.

How are the deadlines

Annual Adjustment Statement (normal statement): deadline until May 31, 2022.

Final Estate Statement (deceased person): deadline until May 31, 2022 and tax paid until the same date, when:

I – the judicial decision on the sharing, over-sharing or adjudication of the inventoried assets, occurred until 2021 and that has become final until the last day of February 2022;

II – the drawing up of the public deed of inventory and sharing took place in 2021; or

III – the final and unappealable decision of the division, over-sharing or adjudication of inventoried assets took place between March 1 and December 31, 2021.

Declaration of Definitive Departure from the Country: deadline until May 31, 2022 and tax paid until the same date, when the person leaves the country:

I – permanently in 2021; or

II – temporarily and completed 12 consecutive months of absence during 2021.