Revenue publishes rules for income tax declaration

IR declarations delivered exceed projections from the Federal Revenue

Until 4 pm this Tuesday (31), the last day for the delivery of the Individual Income Tax Declaration (IRPF) 2022, the Federal Revenue had already received 34,440,125 records. The figure is already higher than the initial forecast, which was that 34.1 million declarations would be delivered, and should grow even more by the end of the term, with about 36.5 million declarations delivered.IR declarations delivered exceed projections from the Federal Revenue

Anyone who is obliged to deliver the declaration and does not do so by the end of the deadline will be subject to a fine. The amount of the fine is 1% per month on the amount of income tax due, limited to 20% of the amount of income tax. 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 together with 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.

The Declaration Generator Program is available at site from the Federal Revenue for users of Windows, iOS and Linux systems. It will also be possible to declare online or by mobile devices, through the app My Income Tax.

According to technicians from the Federal Revenue, although there is still no definitive conclusion, some explanations may give clues about the increase in the number of declarations. “We have an income tax table that has not been corrected, so this means that, annually, a large percentage of people are obliged to declare the IRPF. We also identified operations on the stock exchange, which oblige the taxpayer to declare “, exemplified José Carlos Fernandes da Fonseca, tax auditor responsible for the IRPF.

Regarding the number of taxpayers, the initial expectation was that 31.7 million would deliver the declaration, but this number has already exceeded 32.1 million people and should reach 34.1 million. The number of taxpayers is smaller than the number of declarations because some taxpayers are required to submit more than one declaration.

who must declare

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, those who received income that was exempt, non-taxable or taxed exclusively at source in the last year in an amount greater than R$ 40 thousand, such as income from financial investments, donations, inheritances, divorce sharing, sharing, 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 obliged 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 last year, capital gain on the disposal 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 real estate, 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.


Of the statements delivered so far, the Federal Revenue reported that just over two million have already been withheld for analysis, the so-called fine mesh, due to some type of divergence found. As of this Wednesday (1st), after the deadline for delivery, taxpayers can consult the progress of the declaration to see if any pending issues have been found.

The main backlogs in the declarations that fall into the fine mesh are: omission of income (40%), lack of proof of deductions for medical expenses (21%) and income tax withheld at source with some divergence (18%).

Of the total of declarations already submitted, 61% are with tax to be refunded, a number that has remained stable over the years. Another 20% do not calculate tax receivable or payable, while 19% of the statements calculate tax due.

The first batch of IRPF 2022 refund was paid today (31) in the morning. According to the Federal Revenue, R$ 6.3 billion in bank credits were allocated to 3,383,969 taxpayers in this first wave, aimed at those who have legal priority.

Priorities are the elderly over 80 years of age (226,934 contributors); taxpayers aged between 60 and 79 years (2,305,412); taxpayers with any physical or mental disability or serious illness (149,016); and taxpayers whose main source of income is teaching (702,607).

To find out if the refund is available, the taxpayer must go to the Revenue pageClick in My Income Tax and then in Consult the Refund. The next batches of Income Tax refund will be paid on June 30, July 29, August 31 and September 30.

One of the novelties in the declaration this year, which was the expanded access to the pre-filled declaration through all available platforms, resulted in the delivery of 2.3 million declarations in this modality. The pre-completed declaration allows the taxpayer to start the process with various information already in the form, based on data sent by paying sources and other institutions. Anyone who has the gold and silver security levels on the platform can use the model, which automatically provides some data in the declaration. Previously, the resource was limited to taxpayers who had a digital certificate.

The receipt of refund via Pix, another novelty this year, was chosen by 932,095 taxpayers (4.4% of the total). Only those taxpayers who have the CPF number as a key can choose to receive via Pix. Payment of tax due can also be made via Pix.

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