If the citizen meets the mandatory criteria and does not declare Income Tax on time, his CPF will be irregular
There are 5 days left until the deadline for submitting the declaration of Personal Income Tax 2024. Citizens must send the document by Friday (May 31, 2024). The tax authorities estimate that they will receive R$43 million in declarations in 2024.
Read below who must declare Income Tax in 2024:
Anyone who:
- had taxable income, such as salaries and pensions, the sum of which was greater than R$ 30,639.90;
- had, in any month, a capital gain on the sale of assets or rights subject to tax. This applies when an asset is resold for a higher value than it was purchased for;
- carried out operations on the stock, commodity, futures and similar exchanges with a sum exceeding R$40,000;
- is a rural activity and had gross revenue greater than R$ 153,199.50;
- had assets or rights with a total value exceeding R$800 thousand at the end of 2023.
If the citizen meets the mandatory criteria and does not declare Income Tax within the deadline established by the Tax Authorities, his CPF (Individual Person Registration) will be irregular. This may affect you in some government activities, such as issuing a passport and receiving benefits through social programs.
The individual may also be subject to a fine ranging from R$167.74 to 20% of the tax due. To regularize the situation, the citizen must declare Income Tax even after the deadline has passed.
PRE-FILLED
Tax payers will have a pre-filled declaration based on data provided by other documents:
- Dirf (Withholding Income Tax Declaration);
- Dimob (Declaration of Information on Real Estate Activities);
- DMed (Declaration of Medical and Health Services);
- IT HURTS (Declaration of Real Estate Operations);
- DBF (Tax Benefits Declaration);
- financial institutions, which send e-Financeira;
- exchanges, which send information about cryptoassets;
- other service providers, who calculate the Carnê-Leão.
The function is only available to users of the gov.br silver and gold (read how to get the seal below).
According to previous statements by the Tax Authorities, the pre-filled declaration reduces the chance of citizens falling through the cracks. The premise is that there is less room for reporting erroneous data.
RESTITUTION
There will be 5 batches of refunds. It can be paid via Pix, as long as the key is a CPF (Individual Taxpayer Registry). Also by bank transfer.
The refund value is updated by the Selic (basic interest rate). For the calculation, the accumulated amount is considered from the month following the deadline for submitting the declaration until the month before payment, plus 1% in the month of deposit.
Citizens who choose to use the pre-filled declaration and receive the resources via Pix are part of one of the priority groups to receive the money. The bank key must be a CPF:
Here is the order of priority:
- elderly people aged 80 and over;
- seniors aged 60 to 79. People with disabilities and people with serious illnesses;
- tax payers whose biggest source of income is teaching;
- those who used the pre-filled declaration and/or chose to receive the refund via Pix.
- other declarants.
If the Federal Revenue identifies that the citizen paid less taxes than they should in 2023, payment of the taxes due may be requested.
DECLARE FOR THIRD PARTIES
The tax payer can also report that they have dependents and declare the information for them.
The authorized CPF can make up to 5 declarations. The person must have an account gov.br with gold or silver level. Authorization is done through the app My Income Tax -available to Android It is iOS.
Read the details below:
CRYPTOASSETS
The Federal Revenue changed rules for declaring crypto assets in Personal Income Tax, such as bitcoin and other cryptocurrencies. The taxpayer will have to say which cryptoactive has application. You will need to fill out information about custody and include the CNPJ of the non-custodian.
The data will be filled in the tab “assets and rights”as shown in the image below.
HOW TO DOWNLOAD THE PROGRAM
The IRPF declaration is made digitally. Read how it’s done:
- by the computer – the program can be downloaded in this website. It is available for Mac, Windows, Linux and Multi. Once installed, you need to run the file;
- from the site – you must have a gov.br account. The process is completely online and does not require any installation. The email address to access the modality is This one;
- by cell phone – using the application My Income Tax.
The following cannot be declared via cell phone:
- portion exempt from rural activity;
- recovery of losses in variable income;
- profit from the sale of residential property to purchase another;
- profit from the sale of residential property acquired after 1969;
- tax paid abroad;
- capital gains on the sale of assets or rights;
- capital gains on the sale of assets or rights acquired in foreign currency;
- capital gains on the disposal of foreign currency in cash;
- income received from abroad.
If the tax payer needs to provide some of the data above, they need to download the Federal Revenue program on their computer.
Gold and silver account
For the Portal.gov.br It is possible to increase the account level. When citizens register their data in the system for the first time, they are automatically considered Bronze. To be silver or gold, additional information must be registered. The more data is available, the more the account level rises.
- bronze account: people who have registered on the gov.br Portal, either via an online form to validate data at the Federal Revenue, via the INSS system or in person at Senatran stations (National Traffic Secretariat);
- silver account: citizens who have performed facial recognition using the gov.br application to verify their Driving License (CNH) photo, data validation via the internet banking or confirmation of information by SIGEPE, in the case of a federal public servant;
- gold account: tax payers who have performed facial recognition to check data in the Electoral Court databases, validate data to read QR Code on the identity card and confirm data with a Digital Certificate of an individual compatible with ICP-Brasil.
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