Published in the Official Gazette of today (25) the Normative Instruction No. 2065with the rules of this year’s income tax return, which is based on income obtained in 2021.
The submission period for declarations will be from March 7 to April 29. Refund batches will start on May 31, divided into five monthly groups until September 30. The Revenue’s expectation is to receive 34.1 million declarations 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. Yesterday (24), in an interview, the technicians of the Federal Revenue reminded that the emergency aid, paid by the government to soften the damage caused by the pandemic, is considered taxable.
If the person received, in addition to the salary, emergency aid and, adding up these taxable income, exceeds the limit of R$ 28.5 thousand, he will be obliged to present 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.
Those who obtained a capital gain on the sale of assets or rights subject to the tax, as well as people who are entitled to exemption from tax on capital gain on the sale of residential property, followed by the acquisition of another residential property continue to be required to file a declaration. within 180 days; and persons who have traded on stock exchanges.
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 accounts gov.br.
The Gov.br account is an identification that proves, in digital media, 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.
Enabling Income Tax services with the Gov.br account will start on March 3rd.
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) format of the IRPF in multiplatform, both for online computers and 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 the citizen will not need to leave the house to pay his Federal Revenue Collection Document (DARF), which will be printed with barcodes and QR codes.
