The Internal Revenue Service informs that until midnight on Tuesday (31), the end of the deadline for submission, 36,322,912 declarations of the Individual Income Tax (IRPF) 2022, calendar year 2021, were received. receive 34.1 million declarations was overcome.
As of today (1st), whoever was obliged and did not deliver the declaration is subject to a fine. The amount is 1% per month on the amount of Income Tax due, limited to 20% of the amount. The minimum amount is R$ 165.74. The fine is generated at the time of delivery of the declaration and the taxpayer has 30 days to pay. After the deadline, interest on arrears (Selic rate) begins to run.
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. Those who received, in the last year, exempt, non-taxable or taxed exclusively at source income, in an amount greater than R$ 40 thousand, such as income from financial investments, donations, inheritances, divorce sharing, sharing, indemnities must also declare the tax. , dividends and interest on equity; and also who received, in 2021, annual gross revenue from rural activities in an amount above the limit of R$ 142,798.50.
It is still 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 past year, capital gain on the sale of assets or rights, subject to tax, or 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.
Thin mesh
Of the statements delivered, the Federal Revenue informed that just over 2 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.
