From 8 am this Wednesday (15), the taxpayer will be able to settle accounts with the Lion. The deadline for delivering the 2023 Individual Income Tax Return begins. According to the Federal Revenue, the expectation is that between 38.5 million and 39.5 million statements will be received this year, a number higher than the record registered in 2022, when the Tax Authorities received 36,322,912 documents.
Starting this year, the declaration will have a new deadline, March 15th to May 31st. According to the Revenue, the change was necessary to allow all taxpayers to have access to the pre-filled income tax return on the first day of delivery.
According to the tax auditor José Carlos Fernandes da Fonseca, national supervisor of the Income Tax Program, as most of the information provided in the pre-filled declaration only reaches the Federal Revenue at the end of February, the Tax Authorities need a deadline to consolidate the data. . Because of this, the pre-filled form, in which the taxpayer receives a completed form and only confirms the data before sending it to the Tax Authorities, only comes out in mid-March.
The statement will have news regarding the refund. Anyone who chooses to receive the refund via Pix or use the pre-filled statement will receive the amount faster, always respecting legal priorities. In relation to Pix, however, the novelty only applies to those who declare the Individual Taxpayer Registration (CPF) key in the refund payment field.
Another important change is the expansion of data available in the pre-filled declaration. Last year, access had been extended to those with a silver or gold level account at Portal Gov.br. Now, the form, which provides more convenience and reduces the chances of errors by the taxpayer, will have more information, such as real estate registered in the notary and crypto assets.
There was also a novelty in relation to those who have investments in the stock exchange. The Revenue made the declaration mandatory for this public. Only those who made high-value sales or made a profit (of any amount) in these applications should complete the declaration.
Check out the main news of this year’s statement:
Refunds
Anyone who declares the Pix key of the CPF type in the field intended for the bank account in the “refund” tab and those who use the pre-filled statement will have priority in payment.
These taxpayers will receive in the first batches, as long as legal priorities are respected (elderly from 80 years old, elderly from 60 years old, people with disabilities or serious illness and taxpayers whose main source of income is teaching).
According to Revenue, payment will occur faster via Pix because many taxpayers misreport the current account number intended for refund. This year, it will still not be possible to inform random Pix keys, addresses of email or phone numbers on the income tax return.
pre-filled statement
Provided to individuals with silver or gold accounts on Portal Gov.br since last year, the pre-filled statement will be more complete this year. The Federal Revenue has expanded the database of the form, available as of this Wednesday at Virtual Revenue Service Center (e-CAC).
As of this year, the pre-filled statement has the following information:
• Property acquired and registered with a notary, based on the Declaration of Real Estate Operations (DOI)
• Donations made in the calendar year declared by institutions in the Declaration of Tax Benefits (DBF)
• Inclusion of crypto assets declared by exchanges (digital asset brokers)
• Balances from BRL 140 on bank and investment accounts on 12/31/2022, provided that the CNPJ, bank, account, agency and balance data on 12/31/2021 have been correctly informed by the taxpayer
• Inclusion of bank accounts and investment funds not reported in the 2022 statement or opened after sending last year’s statement
• Restitution earnings received in the calendar year
In addition to these data, the pre-completed declaration has information related to paying sources, income, deductions, assets and rights and debts and real encumbrances obtained by declarations passed on by companies, health plans, financial institutions and real estate companies to the Revenue, and it is only up to confirm the data or change, add or delete necessary information. Identification, address, receipt number and dependent information is also provided.
Access to third-party pre-populated declaration
Another novelty in the pre-filled statement is the access authorization for third parties to access the document without electronic power of attorney. According to the Federal Revenue, the novelty helps in completing the Individual Income Tax Declaration in cases where a single family member fills in the documents of the others.
Authorization may be granted in site of the Federal Revenue, in the section My Income Taxand in the mobile application of the same name or tablet. Only natural persons can opt for the functionality, with a CPF being authorized by up to five other taxpayers.
Despite dispensing with typing data, the pre-filled declaration requires the taxpayer to check whether the information is correct, comparing it with the income reports and receipts collected.
Investments on the stock exchange
The Revenue made the rules more flexible for those who invest in the stock exchange, in the futures market or in similar investments. Now, only those who sold shares whose sum exceeded BRL 40,000 or who made a profit of any amount from the sale of shares in 2022, subject to the collection of income tax, regardless of the value of the sale, are only obliged to send the declaration. Previously, any taxpayer who had bought or sold shares in the previous year for any amount was required to declare.
