The Federal Revenue extended to May 31, 2022 the deadline for submitting the annual income tax adjustment declaration, which is based on income obtained in the year 2021.
The new date is Normative Instruction No. 2077, published in the Official Gazette of the Union today (5). The deadline previously set was April 29.
By the end of March, the Federal Revenue had almost 6 million Personal Income Tax returns (IPRF) delivered. The expectation is that 34.1 million will be sent by the end of the term.
According to the rules, citizens who had, in 2021, taxable income above BRL 28,559.70 are required to submit the Annual Adjustment Declaration.
emergency aid
In February, when rules were announced for this year’s declaration, technicians from the Federal Revenue reminded that the emergency aid, paid by the government to soften the damage caused by the pandemic, is considered taxable.
Thus, if the person received, in addition to the salary, the emergency aid and, adding up these taxable income, exceeds the limit of R$ 28.5 thousand, he will be obliged to submit an IR statement.
In the case of income considered “exempt, non-taxable or taxed exclusively at source”, those who received more than R$ 40 thousand are obliged to declare.
They are also required to declare those who, on December 31, 2021, owned property or rights, including bare land, above 300 thousand; and people who, in rural activities, received taxable income above R$ 142,798.50.
facilities
Among the innovations prepared for this year is the availability of the pre-filled declaration on a large scale for taxpayers, based on authentication via gov.br accounts.
The Gov.br account is an identification that digitally proves the identity of the citizen, in order to provide security for access to digital services. It is free and both registration and access can be done online.
The pre-filled declaration will allow the citizen to start filling out the document already with various information available. In it, practically all information held by the Federal Revenue will be imported directly into the declaration. Among the examples cited by the auditors during the announcement of the rules are information on income paid by companies and other people; medical expenses reported by medical establishments; and the history of assets and rights from previous years’ declarations.
Last year, 400,000 pre-filled statements were submitted. For this year, the forecast is between 3 million and 4 million.
Another novelty is the new (more integrated) multi-platform IRPF format, both for computers and online as for mobile devices. The auditors explained that it will be possible, for example, to start the declaration on the cell phone, continue with the program installed on the computer and finish it on the internet.
pix
Also new is the possibility for the citizen to pay the IR quotas via Pix, as well as receive the refund through the transfer system. In practice, it means that citizens will not need to leave their homes to pay their Federal Revenue Collection Document (DARF), which will be printed with barcodes and QR codes.
