Revenue received 41.1 million income tax returns

Taxpayers who did not submit the declaration – but were obliged to – are subject to a fine of 1% per month, calculated on the amount of income tax due, with a maximum limit of 20% of the amount of income tax. The minimum fine applied is R$ 165.74.

The deadline for IRPF 2023, calendar year 2022, ended at midnight yesterday, and the result exceeded initial expectations of 39.5 million declarations. Of the total sent, 24% were in the pre-filled format; 57% in the simplified model; and 8%, rectified.

According to the Tax Authorities, the process took place “quietly and within normal limits”.

late statements

If the declaration is late, the Revenue advises to fill in the document and send it using the same programs available (computer, version online or My Income Tax app). When transmitting the declaration, the posting notification and the DARF of the late fee will be generated along with the delivery receipt.

The deadline for payment of the fine is 30 days. After this period, default interest will be applied, according to the Selic rate – the basic interest rate, currently at 13.75% per annum.

Pendencies

The Revenue suggests, to taxpayers who delivered the declaration, to check if there is any pending. Inquiries about the status of the statements submitted, on or after the deadline, can be done via the Meu Imposto de Renda application, available for installation on mobile devices with Android or Apple operating systems.

In addition to displaying any pending issues in the declaration and providing guidance for regularization, the application also allows you to generate copies of the declaration and the delivery receipt.