The period for submitting the annual 2023 income tax return to Federal Revenue begins on Wednesday (15), at 9 a.m. This year, deliveries run through May 31.
The IR creation software has also been released for download by the tax authorities and It can be obtained here. However, it should be noted that online and mobile claims have some limitations. (Learn more below)
- Learn all about income tax
- IR Glossary: Understand key terms here
Among the major changes announced by the Department of Revenue is the ability for the taxpayer to use the return already pre-filled at the opening of the delivery period.
As the name implies, the taxpayer’s data is filled in from what was previously reported in the Income Tax Withholding Return (Dirf), which is submitted to the agency by paying legal entities, real estate companies, and health service providers until the end of February.
However, the Revenue considers that the taxpayer is still responsible for confirming, changing, including or deleting the data, if necessary. The pre-populated ad is available through ad generator software (PGD), on a computer, through the Meu Imposto de Renda solution (online), or in an iOS or Android app.
The point is that the pre-populated option is an exclusive option for users of the silver and gold levels of the Gov.br account (see here how to open your account).
“The big advantage of the model will be the speed of filling and the lower risk of micro-networking,” said Ricardo Oliveira de Jesus, partner at ABordin Consultores, a company that integrates CorpServices Group.
According to the executive branch, The information that will come in the pre-filled statement is:
- enrollment data, dependents, sources of payment, assets, and rights;
- Income declared in Dirf, DIMOB, and DMED;
- Carne-lion Network
- private pension contributions declared in e-financeira;
- Data (Registration Information and Acquisition Data) for properties acquired in 2022, provided they are recorded in a note and reported to Revenue via a Real Estate Operations Declaration (DOI). The taxpayer must manually report information on payments;
- Donations made to charitable entities that are reported on the DBF will be automatically imported;
- Data on crypto assets, reported by brokers in the sector;
- Automatic update of bank balances on December 31, 2022, provided that the information – CNPJ, Bank, Account and Agency, for example – is duly completed on the base date of December 31, 2021;
- Listing new or previously unauthorized bank accounts or investment funds. Special attention will be given to this element so that there is no duplication at launch;
- The value of refunds received in 2022.
See the step-by-step process for submitting your declaration:
Before you start making ads, install Federal Revenue. See how. The software is available for download on both a computer and a cell phone.
Income Tax 2023: Learn how to download the declaration software
From the PC, the taxpayer will be able to download Windows versions, multiplatform (zip) and others (Mac, Linux, Solaris). For mobile phones, the software is available for Android and IOS.
To download it, just search for “My Income Tax” in your cell phone’s app store — according to Revenue, even those who’ve already installed the app from previous years will need to download a new version.
The declaration can also be submitted online, on the “My Income Tax” page, accessing the e-Cac portal (Click here to access).
However, a taxpayer will not be able to use the online application declaration options if they have earned income:
- Taxable or not, greater than R$5 million;
- From outside;
- relating to the recovery of the exempted part of rural activity;
- Or in exchange for a profit from selling a residential property to own another property.
Separate your documents. You will need to have income information from the company you work for, financial institutions, and other income you received in the past year. See the list of required documents:
- income reports from financial institutions, including stockbrokers;
- Income reports from salary, work, dividend, retirement, pension, etc .;
- reports of income from rentals of movable and immovable property received from legal entities, etc .;
- other revenue information and documents received in fiscal year 2021, such as donations, inheritances, etc.;
- Carne Lau’s Critical Book and the DARFs;
- Income reports from participation in tax programs (Nota Fiscal Paulista, Nota Fiscal Paulistana, among others).
- Documents certifying the purchase and sale of goods and rights that took place in 2022;
- A copy of the property registration and/or purchase and sale deed;
- IPTU bill
- Documents proving the shareholding position of each company, if any.
- Information and documentation of debts and encumbrances contracted and/or paid in 2022.
- control over the purchase and sale of shares, including the monthly calculation of tax (indispensable for calculating income tax on variable income);
- variable income variable DARFs;
- Income reports earned with variable income.
Payments and discounts offered
- Medicare plan payment receipts (with the issuing company’s CNPJ);
- Medical and dental expenses in general (with the issuing company’s CNPJ);
- proof of education expenses (with the CNPJ of the issuing company, indicating the student);
- Proof of social and private security payment (with CNPJ of the issuing company);
- receipts for donations made;
- maid’s receipts (one only), containing the NIT number;
- Payment receipts provided to service providers.
- Name, CPF, degree of kinship, and date of birth of dependents;
- updated addresses;
- A complete copy of the last individual tax return filed;
- Account statements for the refund or deduction of assessed tax shares, if any;
- Currently performing professional activity.
The taxpayer may also need to include additional information about some types of assets—real estate and vehicles, for example—in addition to checking account statements and financial investments. See what this information is:
- real estate: date of acquisition, area of ownership, municipal registration (IPTU), registration with the public agency and registration in the cadastre;
- Vehicles, aircraft and ships: Renavam number and/or registration with the corresponding supervisory body;
- Checking Accounts and Financial Investments: CNPJ of the Financial Institution.
3 – Acknowledgment or Correction?
When the IR 2023 program opens, click on the “New” tab and select the “Annual Amendment Announcement” option. Then just select the “Start Importing 2022 Declaration” option if your permit is from last year on the same computer. Otherwise, click on “start empty statement”.
Fill in personal data first, such as address and CPF number. By clicking on “Identify a taxpayer”, you must also inform the receipt number of the declaration submitted in the past, the electoral address number and your occupation.
At the top of the page, click on “Original Annual Adjustment Statement” – indicating that this is a new statement. The other option, Statement of Correction, must be used to submit a correction to the previous statement referring to the same year.
Everything known to payment sources and financial institutions must be declared. Otherwise, the taxpayer risks getting caught in the fine net.
To do this, you will need to obtain your company and banking information and declare last year’s income. In the form “Taxable income received from legal entities by the owner” all sources of payment and all amounts received in 2022 must be reported.
Exempt and non-taxable income, such as scholarships and gains from savings, must be reported in a specific form. Income from financial investments, profit sharing, and results must be reported on the “Exclusive Taxable Income” form.
Financial investments, current account balance and assets such as real estate and vehicles must be reported in the “Assets and Rights” form, in real terms on December 31, 2021 and at the end of 2022.
Expenses with provable deductible expenses, such as payments with health and education, must be declared on a Payments in Advances form, and the CNPJ or CPF must be reported to the institution or professional.
8 – Examination of pending issues
There is a “Pending Check” button. If any mandatory field is not filled in, the program itself will alert and show what needs to be corrected.
9 – complete or simplified
The final step is to choose a tax form: by statutory deductions, which are called full declaration, or by simplified deduction. The program itself indicates which option is most advantageous – that is, which offers the largest refund or the lowest amount of tax paid.
10 – Payback account
For taxpayers who are entitled to a refund, the system requires that the bank, agency and current account be informed of the deposit. If you have tax to pay, you can choose to pay the amount in up to 8 installments.
Finally, just click on ‘Delivery Announcement’, in the lower left corner of the screen. The statement is saved automatically.
A new box will appear on the screen asking the taxpayer to select which declaration to submit. Then just click OK, and that’s it.
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