What you need to know before starting to declare IRPF 2023

The questions were selected through interviews with the population and the answers are from Professor of Accounting Sciences Deypson Carvalho, from the University Center of the Federal District (UDF). In total, the guide will contain 31 questions and answers with this year’s rules and will be published National Radio Agency throughout the month of May.

This Tuesday (2), the Brazil Agency publishes the first part of the FAQ with information about the documents required for the declaration and the links to download the IRPF 2023 program and application. Follow the IR 2023 series Tira Doubts on Radioagência Nacional. To hear the answers, click on the players:

Click and check out the IR 2023 FAQ series

Who should declare the Income Tax 2023?

The Federal Revenue predicts that between 38.5 and 39.5 million taxpayers must file their Income Tax declaration in 2023. Professor Deypson Carvalho, from the UDF, explains that there are some situations that help people to know if they are on the list of mandatory.

Two of these situations are linked to gains obtained in 2022. If the individual has received taxable income in excess of R$28,559.70 or has received exempt, non-taxable or taxable income in excess of R$40 thousand, she has to declare.

Another condition that obliges the taxpayer to submit his statement is to have had some capital gain on the sale of goods or rights (such as real estate) subject to the levy of tax in any month of 2022 or to have opted for exemption from the tax that is levied on the gain capital arising from the sale of residential properties (this occurs when the sale value is applied to the purchase of residential properties located in the country within a period of up to 180 days after the sale).

Another mandatory situation for the taxpayer is if he has carried out operations on stock exchanges, commodities, futures and the like whose sum was greater than R$ 40 thousand in 2022 or if he has had net gains subject to the levy of the tax. If the person had, on December 31, 2022, possession or ownership of goods or rights, including bare land, with a total value greater than R$ 300,000, he must also declare.

With regard to rural activity, it will be obliged to declare an individual who has earned more than BRL 142,798.50 in 2022 or intends to compensate, in the calendar year of 2022 or later, losses from 2022 and previous years. The last condition is when the individual moved to Brazil in any month of 2022 and was in this condition on December 31. “If you fall into one of these situations, yes, you have to declare the Income Tax”, says the professor.

What are the documents required to declare the Income Tax?

Before starting to make the income tax return, it is extremely important that the taxpayer has a series of documents in hand. For the teacher, the documentation is the basis that sustains the completion of a new declaration. “It also helps to provide support when checking the data of a declaration initiated by Pre-Filled”. Carvalho listed which is the recommended documentation for the declaration to be made.

• Last income tax return and delivery receipt;
• Personal documents of the titular declarant such as voter registration, CPF and proof of address;
• CPF of each dependent or food beneficiary;
• Income Report provided by each paying source;
• Inform of Balances and Income provided by each banking institution where the taxpayer has a current account, financial investments and loan or financing operations.

The teacher points out that there are still documents needed in some specific situations that deserve attention:

• Report provided by each entity on crypto assets;
• Proof of income from self-employment, rent, alimony and other similar income;
• Brokerage notes issued by stock investment brokers;
• Proof of monthly verification of the Carnê Leão and Payment of Collection Document;
• Document of purchase and/or sale of movable and immovable property;
• Proof of expenses paid subject to refund;
• Proof of payments made for rent, rural leasing and self-employed professionals.

“Since the list is not small, it is recommended that taxpayers do not leave everything for the last minute and do not leave to start filling out their Income Tax Return close to the deadline for submission”, advises the professor.

Where to download the Income Tax declaration program and application?

In 2023, there is no shortage of options for filing an income tax return. So that the taxpayer knows which is the best option, Professor Deypson Carvalho from the UDF lists what they are and where to download them:

The declaration can be made using a computer, downloading the Declaration Generator Program for the year 2023 on the Federal Revenue website.

Another way is to go directly to the Federal Revenue website and access the option “My Income Tax” upon authentication through the single gov.br portal, with Gold or Silver digital identity.

A third way is to access the Portal of the Virtual Service Center (Portal e-CAC) also on the Federal Revenue of Brazil website, in the “Statements and Statements” option using an access code or authentication through the Gov.br single portal, with a Gold or Silver digital identity.

Another option for taxpayers to make their 2023 Income Tax Return is through the “Meu Imposto de Renda” app, accessible for mobile devices, such as tablets and smartphones. This application is available in the Google Play app stores for the Android operating system or the App Store for the iOS operating system.

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