See 7 reasons not to deliver the IR statement in the last few days

The deadline for submitting the 2022 Income Tax ends at 11:59 pm on May 31, but almost half of the returns expected by the IRS have not yet been sent. For consultant Valdir Amorim, from IOB, the number indicates that Brazilians will once again leave to account with Leão at the last minute.

Until last Monday (2), 18.4 million declarations had been delivered, which represents 46% of the 34.1 million documents expected by the Federal Revenue.

Among the main reasons for not leaving the delivery of the declaration until the last days are the possibility of correcting data and being able to change the taxation regime, receiving the refund money before and being able to obtain documents and information that are missing before the deadline. Those who are obliged to declare and only render accounts after the 31st pay a minimum fine of R$ 165.74, which can reach 20% of the tax due in the year.

See reasons not to leave the declaration for the final stretch

1) After May 31, it will not be possible to change the taxation model

• The taxpayer who sends the declaration and makes an error has until May 31 to change the taxation regime, in case he needs to rectify the document.
• When you fill in the declaration, the program shows which model is more advantageous: simplified, which gives a standard discount, or complete, which considers all the deductions allowed by law that it declares. See deductions that increase the refund.
• Those who opt for the simplified model have a 20% deduction from the amount of taxable income, but this discount is limited to R$ 16,754.34 per year.
• If the rectifier is sent after May 31, it will no longer be possible to change the chosen taxation model.

2) If there is no receipt or report, there is time to obtain it without having to rectify it.

• Companies and service providers (in the health and education area, for example) may take time to provide receipts that the taxpayer has lost or failed to deliver. Without receipts, the taxpayer can report data different from those declared by the paying source or by the service provider and fall into the fine mesh.
• According to Valdir Amorim, through the pre-filled declaration, the taxpayer can check if the values ​​of the health receipts and income reports are correct and, if necessary, ask the company or service provider to correct the data. “They need to rectify an ancillary obligation called Dirf (in the case of employers) or Dmed (of medical expenses), so it would give the other side time to fix it, because if you deliver a different number it will be withheld in the declaration processing.”

3) The taxpayer will have time to resolve pending issues that prevent sending

• The taxpayer can check in the program, in “verify pending issues”, if there is any red pending (which prevents sending) or yellow (which does not prevent sending).
• Whoever is going to declare a dependent, for example, is obliged to inform the CPF number, of any age.
• Failure to provide the Renvam vehicle number is another red issue, which blocks the shipment.
• There are also situations in which the program informs that it is not possible to send the declaration, so ideally this does not happen in the last days of the deadline. This is the case for those who have version 1.0 of the declaration, released in the first few days. Here’s how to reinstall the program without losing data.

4) Those who send until May 10 have more options for automatic debit

• Anyone who has tax payable and wants to opt for the automatic debit of the single quota or the first quota onwards must submit the declaration by May 10th. The maturity of the first installment or payment in cash takes place on May 31
• For those who send it later, the option for automatic debit will only be valid from the second quota onwards. The first will have to be paid through Darf (Federal Revenue Collection Document), according to the Federal Revenue
• It is possible to pay in up to eight installments, the first installment on May 31. See how to do it.

5) Whoever declares before receives the refund first​

• The main advantage of declaring the IR as soon as possible is to receive the refund more quickly
• The formation of refund batches considers the taxpayers who have legal priority and the order in which the declarations are delivered. According to the Revenue, it also depends on the values ​​that are made available for each lot.
• The first batch of Income Tax 2022, which will be paid on May 31, is historically formed only by priority taxpayers. It has also happened that 10% of the priority ones stay for the second batch, in the previous year, according to the Revenue.
• Taxpayers aged 60 and over (prioritizing those aged 80 and over), people with physical or mental disabilities or serious illness and professionals whose main source of income is teaching have priority.
• The taxpayer who makes mistakes and rectifies the declaration goes to the end of the IR line. If it is a priority, you are entitled to receive as soon as possible, in the lot that is closest.

REFUND PAYMENT CALENDAR

​6) You can find out if there are pending issues before the deadline

• According to the Federal Revenue, on the day following the delivery of the declaration, it is already possible to consult the e-CAC, in My Income Tax, and check the processing statement if there is any pending. There are cases in which the information is already released on the same day the declaration was sent, according to the IRS.
• Even if the document is processed by the Revenue and no pending issues are identified, the agency can still call the taxpayer to clarify information regarding their declaration. “The five-year period starts in the year following the delivery. So the five-year period starts counting from 2023, ending in 2027”, explains Valdir.

• The IOB consultant recommends that the taxpayer at least not leave it until the last day of the deadline. “Leave it to be delivered at least two days before, because then you will have one more day to process the declaration. The taxpayer goes the day after delivery, look at the processing of the declaration [pelo e-CAC] and manages to fix it on time, that’s what’s important”.

7) Complete a necessary obligation

Delivering the income tax return is an annual obligation for taxpayers with taxable income above R$ 28,559.70 in 2021, among other requirements. See who is required to declare here.

Completing this task considered difficult or boring by taxpayers can have a positive impact even on the emotional, says the consultant.