What to do if you haven’t declared your income tax yet?

After more than two months, the deadline is approaching. This Wednesday (31), at 23:59, the deadline for taxpayers to carry out the income tax declaration is closed. If you have already declared, you can be “almost calm” (you just need to verify that the declaration was submitted correctly). Now, if you haven’t yet rendered accounts to the Tax Authorities, it’s good to hurry.

Some reasons beyond the traditional habit of “leaving it to the last minute” are causing some Brazilians to still not make the declaration. In the last article in the series by Agência Brasil on Income Tax (we already talked about the What you need to know before declaring, how to declare income, how to declare real estate e how to declare deductible earnings), let’s talk about what to do if you’re among the latecomers.

The questions were answered by Professor of Accounting Sciences Deypson Carvalho, from the Centro Universitário do Distrito Federal, and collected by listeners of Radioagência Nacional and readers of Agência Brasil. To listen to the audio responses, click on the players. To check out all the contents of the series IR 2023 FAQ (a total of 31 questions and answers), click here.

Click and check out the entire IR 2023 FAQ series

What do I do if it’s time for delivery and I don’t have all the data?

Whether due to lack of organization or even due to non-receipt of the necessary documentation, one of the reasons that can make people delay in delivery is the lack of data to complete the income tax return. There is the question: is it better to deliver the incomplete statement and meet the deadline or wait for the documentation to be delivered after the deadline?

Professor Deypson Carvalho says that there is no single answer to this question. However, he points out some paths that can help in the decision to deliver the incomplete statement or wait. One of them is verifying the data contained in the pre-filled declaration.

“If the taxpayer is obliged to deliver the statement and does not have all the documentation in his possession, an alternative, if he has access to the account gov.br, at the Gold or Silver levels, is to start filling in the Declaration as soon as possible through the pre-filled form. However, ideally, the pre-filled form should be previously checked in its entirety based on the supporting documentation to avoid errors and even withholding tax”, he says.

“As for the deadline for delivering the Income Tax without the incidence of fines, it will be up to the taxpayer himself to evaluate the scenarios and decide whether he will deliver the declaration based on the information made available by the Federal Revenue in the pre-filled and rectify, if necessary, later, or wait for all the documents to be added to start a new Declaration or fully check the information in the pre-filled one”, he completes.

If he fails to deliver on time, he will be subject to fines ranging from R$ 165.74 to 20% of the tax due. If he delivers on time with wrong data, he will be obliged to rectify it later if he falls into the so-called “fine mesh”.

The professor also warns that the type of taxation (simplified discount or legal deductions) chosen at the time of delivery cannot be modified if there are errors in the declaration.

If I made a mistake in the statement, how do I correct it?

Nobody wants or likes to make mistakes, but this is possible when doing something not as simple as the Income Tax declaration. Already foreseeing this, the Federal Revenue has some mechanisms that allow the correction of erroneous data.

If the taxpayer sent his statement and noticed an error, just send another statement with the correct information. This corrective procedure is called Rectification Statement. The right of the taxpayer to rectify his declaration of income, assets and rights is extinguished in five years. That is: this year it is possible to correct the statements made from 2018 to today.

To carry out the rectification, it is mandatory to inform the receipt number of the declaration that will be corrected. “The taxpayer cannot forget to use the program for the year that will need to be rectified or, even, select the correct year, in the case of a declaration made by the online platform or by cell phone”, warns the professor.

“Using the program that generates the declaration used on the computer, the taxpayer must select the option “Rectification declaration” in the identification form. Already on the online platform or by cell phone, you must click on “Rectify declaration”, paying attention to the correct choice of the desired year. The declaration forms must be filled out normally as if they were a new declaration”, he adds.

The correction of data related to rural activity and capital gains can only be done using the IR declaration program. It is not possible to make this correction through the app or web browser.

There are also limitations to making corrections to statements that the taxpayer has already received a subpoena from the Federal Revenue to make the correction. “On the other hand, if the declaration fell into the tax net and the taxpayer has not yet been summoned by the Federal Revenue, he can indeed rectify it and this must be done as soon as possible”, says Deypson.

And what happens to those who do not declare the Income Tax?

Not everyone likes to file their income tax return. In this sense, reader André Diniz wants to know what happens if the person forced to declare decides to “skip the process” and does not deliver: “What happens to the citizen who does not declare the Income Tax”, he asks.

Unfortunately, the decision not to submit the declaration may lead to future problems for the taxpayer. “For obligated taxpayers, if the declaration is delivered after May 31 of that year, there will be a minimum fine of R$ 165.74 and a maximum amount corresponding to 20% of the Income Tax due”, says Deypson. The minimum fine will be applied, even if the declaration does not result in due tax.

The professor states that the problems can go beyond the fine: “The Federal Revenue has been changing the status of the CPF from the condition of “regular” to “pending regularization”, which will prevent the taxpayer, when this occurs, from carrying out, for example , bank transactions such as operating your own checking account, contracting loans and financing, and even using your credit and debit card”.

The professor points out, however, that this condition of restriction in the CPF is temporary and will remain as long as the pending delivery of the Income Tax declarations are not regularized with the Federal Revenue by the taxpayer, his representative or his authorized person.

How can I track the delivery of the declaration and find out if I’m in the fine mesh?

Those who have already filed their income tax return can be relatively calm. The only remaining task is to check the declaration status. Reader Maysa Carla wants to know exactly how to do this: “I would like to know how to consult the fine mesh and when can we consult it?”, She asks.

Professor Deypson Carvalho points out that the procedure is carried out on the Federal Revenue page. Upon entering the site, you must access the Portal e-CACchoose the option “Acesso GOVBR”, click on the button “enter with gov.br”, enter the CPF and password.

Once inside the e-CAC Portal, on the main screen, the taxpayer must access the “Declarations and Statements” option and then click on “My Income Tax” to view the tab containing the “IRPF Declarations” available for processing consultation .

“Follow-up through access to the e-CAC portal is important because it allows viewing the result of processing the declaration and, in the case of a fiscal network, allows the taxpayer to self-regulate before any ex officio procedure by the Tax Authorities”, comments the teacher.

If the statement is in the loop, it is because the Federal Revenue understood that there was an error in filling it out or that the taxpayer failed to inform something. In this case, the taxpayer may rectify his declaration, provided that he has not yet received the term of summons issued by the Federal Revenue of Brazil.

If the taxpayer considers that all the information is correct or that the pendency of the declaration depends on the presentation of documents, the taxpayer may voluntarily deliver the documents that prove the information provided in his declaration. Delivery must be made directly through the “e-CAC portal”, in digital format using the e-Defesa and e-Processo applications.

The documents posted will be analyzed by the Federal Revenue and, if they prove the information presented in the declaration, it will leave the fiscal network and follow the normal processing. “It is always recommended that the taxpayer or his legal representative monitor the processing to find out if the declaration has already been processed correctly or not”, completes the professor.

To read and listen to all the articles in the IR 2023 Tira-Dúvidas series, access the special page.