The deadline for submitting the Personal Income Tax (IRPF) 2022 declaration, base year 2021, ends today (31). deadlineat 11:59 pm.
Anyone who is obliged to deliver the declaration and does not do so by today will be subject to a fine. The amount is 1% per month, on the Income Tax due, limited to 20% of this amount. The minimum amount of the fine is R$ 165.74.
The fine is generated at the time of delivery of the declaration, and the release notification is attached to the delivery receipt. The taxpayer will have 30 days to pay the fine. After this period, interest on arrears begins to accrue, adjusted by the Selic rate, currently at 12.75% per year.
who must declare
Citizens who had, in 2021, taxable income above R$ 28,559.70 are required to present the Annual Adjustment Declaration. It must also declare who received, in the last year, income that was exempt, non-taxable or taxed exclusively at source, in an amount greater than R$ 40 thousand, from financial investments, donations, inheritances, divorce sharing, sharing, indemnities, dividends and interest on equity, in addition to 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 exemption from Income Tax 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.
News
Among the novelties in the IRPF 2022 statement are expanded access to the pre-filled statement through all available platforms, the receipt of the refund and the payment of DARF through Pix, as long as the taxpayer’s key is the CPF.
The Declaration Generator Program is available at site of the Revenue for users of Windows, iOS and Linux systems. It will also be possible to declare online or by mobile devices, through the Meu Imposto de Renda app.
