Income Tax: Federal Revenue promotes event that clarifies doubts about the 2023 declaration

At the event, the institution must detail the main novelties of the IRPF 2023. It will answer questions about completing the declaration, explain the destination of the amount collected; among other services, according to the schedule below. The Revenue expects to receive between 38.5 and 39.50 million declarations within the stipulated period, which runs until May 31.

IRPF 2023 Week Schedule

• 3/27 – DIRPF: news and general rules of Normative Instruction no. 2,134/23. From 7 pm to 9 pm. Live event (recording will be available on Youtube).
• 3/28 – DIRPF: complete filling. From 7 pm to 9 pm. Live event (recording will be available on Youtube).
• 3/29 – Allocation of IRPF to rights funds: “I’m a Solidarity Citizen!”. Event recorded and available at 7 pm on Youtube.
• 3/30 – DIRPF Mesh: virtual, face-to-face service and NAF assistance; and IRPF exemption for serious illness. Events recorded and available at 7 pm on Youtube.
• 3/31 – Carnê-leão: general rules, filling and APP; and DIRPF: variable income and cryptoassets. Events recorded and available at 7 pm on Youtube.

Income tax

CSL Assessoria Contábil’s accountant, Claudionei Santa Lucia, explains that “income tax is a tax levied on the taxpayer’s income. Operation takes place whenever a taxable event occurs. That is, every time the individual receives an income that, when taking this amount, to the progressive income tax table, it can be verified that there is withholding of taxes. Then the income tax deduction applies. This happens all year round.”

According to the Federal Revenue, the amounts collected from the IR are used to finance health, education, security and other public services provided to citizens. Claudionei points out that the biggest challenge faced by citizens in relation to the tax declaration is to be able to gather all the necessary documents.

“What I advise to facilitate this process is first that during the course of the year, insofar as expenses and income occur, that a bookkeeping be carried out; it can be in a notebook, it can be in an excel spreadsheet, making it easier for the following year, on the date of the income tax return for its delivery and preparation, to have all the documents ready”, advises the accountant.

That’s exactly what video editor Guilherme Carvalho, 32, from the Federal District, did. He says that he gathered the necessary documentation during the year and now intends to make the declaration this weekend, to receive the refund as soon as possible.

“I’m filing my tax return this weekend. I’ve been trying to gather the necessary documents throughout the year to declare as soon as possible, already thinking about participating in the refund as soon as possible, having this refund money as soon as possible, because in this situation we are in, we cannot discard money and the sooner you arrive, the better”, he says.

No IRS websitea step-by-step guide to making the declaration is available.

News

Income tax was instituted in 1922 in Brazil. Since then, it has gone through several changes. The most recent ones brought news such as the possibility for the taxpayer to use the pre-filled declaration since the opening of the delivery period — from March 15 to May 31. The goal, according to the Revenue, is to minimize errors and facilitate the process for the taxpayer. According to the institution, the use of the pre-filled statement should reach 25% of taxpayers.

With the measure, it is no longer necessary to fill in various previously required information, as it is generated automatically. Contributors are responsible for confirming, changing, including or deleting data. The document can be accessed both through the Declaration Generator Program (PGD), via computer, and through My Income Tax, on-linee in the app for iOS and Android.

IR 2023 also brings news in the refund: now, the citizen who uses the pre-filled statement or chooses to receive the refund via Pix will have priority in receiving the amount, after the priority groups established by law – seniors aged 10 or over. 80 years; seniors aged 60 years or over, disabled people and people with serious illnesses; taxpayers whose main source of income is teaching.

Planned schedule for IR refunds

• 5/31 – First batch
• 6/30 – Second batch
• 7/31 – Third batch
• 8/31 – Fourth batch
• 9/29 – Fifth and last batch

who must declare

The citizen who lives in Brazil and received taxable income above R$ 28,559.70 in the year, or about R$ 2,380 per month, including wages, pensions, pensions and rents; also those who received income exempt, non-taxable or taxed exclusively at source above R$ 40 thousand; and who obtained, in any month, a capital gain on the sale of assets or rights subject to the incidence of tax. You must also declare who had, on December 31, possession or ownership of goods or rights, including bare land, with a total value greater than R$300,000.

Among those who operate on stock, commodity, futures and similar exchanges, only those who, in the calendar year, made a sum of sales, including exempt, greater than R$ 40,000 are obligated; and operations subject to the levy of the tax. In relation to rural activity, the citizen must also declare that he obtained gross income in excess of R$ 142,798.50; that intends to offset, in calendar year 2022 or later, losses from previous calendar years or from calendar year 2022 itself.