The Federal Revenue reported that until yesterday (21) 5,813,872 declarations of the Individual Income Tax (IRPF) 2022 have already been delivered to the tax authorities. The expectation is that 34,100,000 declarations will be sent by the end of the deadline on April 29.
The Revenue said that a novelty this year is the expanded access to the pre-filled declaration through all available platforms, the receipt of the refund and the payment of DARF via PIX, as long as the taxpayer’s key is his CPF.
The Declaration Generator Program is available at site of the Revenue for users of the systems Windows, IOS and Linux. It will also be possible to declare online or by mobile devices, through the app “My Income Tax”.
Taxpayers who received, in 2021, taxable income, subject to annual adjustment, greater than BRL 28,559.70 are required to declare the tax. In addition to these taxpayers, who received, last year, income that was exempt, non-taxable or taxed exclusively at source in an amount greater than R$ 40 thousand, such as income from financial investments, donations, inheritances, divorce sharing, sharecropping, indemnities, dividends and interest on equity; who received, in 2021, annual gross revenue from rural activities in an amount above the limit of R$ 142,798.50.
It is also required to declare the tax who had, on December 31, 2021, the possession or ownership of goods and rights, including bare land, in a value greater than the limit of R$ 300 thousand; persons who obtained, in any month of the past year, capital gain on the sale of assets or rights, subject to tax, or who carried out operations on the stock exchange.
People who made a profit, in 2021, from the sale of residential properties, but opted for one of the situations of total or partial income tax exemption on capital gain; that intend to offset losses from rural activity or from stock exchange operations; and those who became resident in Brazil last year are also required to declare the tax.
