O payment of refunds begins on May 31st and was divided into five monthly groups until September 29th, according to the date of delivery of the declaration. Elderly people aged 80 years or over, elderly people over 60 years old, disabled people and people with serious illnesses and taxpayers whose main source of income is teaching have priority in receiving the refund.
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What's new this year is that Those who use the pre-filled model or choose to receive the amount through the PIX key will have priority in receiving the refund, as long as the key is the citizen's CPF. According to the IRS, the two new priority modalities aim to reduce errors in the declaration. When opting for PIX, for example, it is not necessary to provide any further bank details, just the CPF itself.
Filling and delivery can be done through the Declaration Generator Program relating to the 2023 financial year, which will be available for download No. website da IRS, or through the My Income Tax, which can be accessed via website of the Revenue, by E-CAC Portal, or through the application to tablets and cell phones. O My Income Tax now has a new visual identity, in the graphic pattern of other federal government systems.
For citizens who have tax to pay, the single quota expires on May 31st. For the others, the due date is the last day of each month until the eighth quota on December 28th. Anyone interested in opting for automatic debit in the first installment, or in the single installment, must submit the declaration by May 10th.
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Anyone who presents the document after the deadline pays a fine of 1% per calendar month or fraction of the delay, calculated on the total tax due. The minimum fine is R$165,74 and the maximum amount corresponds to 20% of the tax due.
Who should declare
In this year, Citizens who had, in 2022, taxable income with a value above R$28.559,70 are required to declare. In the case of income considered “exempt, non-taxable or taxed exclusively at source”, it is necessary to declare who received an amount greater than R$40 thousand.
Anyone who had a capital gain on the sale of assets or rights subject to tax is still required to submit a declaration, as well as those who, on December 31, 2022, owned assets or rights, including bare land, in excess of R$ 300 thousand; and people who, in rural activities, received taxable income worth more than R$142.798,50.
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People who have operated on stock exchanges in the last year must also declare income tax. But, this year, the IRS established two limits. Those who sold shares in amounts above R$40 thousand, regardless of the volume of purchases, and those who carried out operations and had net gains subject to tax, above the exemption limit of R$20 thousand, must present income.
Fonseca recalled that there are other mandatory criteria and that the normative revenue instruction with all the rules for declaring income tax must be published this Tuesday (28) in the Official Gazette.
According to Fonseca, data from B3, the Brazilian stock exchange, points to an increase in people investing money on the stock exchange. In 2022, the number of investors at B3 grew 17,5%, and 80% started with very low amounts, up to R$1. “We believe that, with these limits, some of the people who would declare only due to exchange transactions will be exempted,” he said.
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Pre-filled declaration
The pre-filled declaration has been available for some time, but, in 2023, unlike previous years, it can be done from the first day of submission of declarations. The model is for exclusive use by taxpayers with accounts on the Gov.br Portal at the gold or silver levels.
In this model, the taxpayer starts filling out the form with a range of information already available. The IRS warns, however, that it is each person's responsibility to check and correct, if necessary, the imported information, in addition to including data that is not included in the system.
The information that appears in the pre-filled document is based on data from the previous year's declaration; income and payments reported in the Declaration of Income Tax Withheld at Source (Dirf), in the Declaration of Information on Real Estate Activities (Dimob), in the Declaration of Medical Services (Dmed) and in the Carnê-Leão Web; and in private pension contributions declared in e-Financeira.
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For 2023, another new feature is that the pre-filled declaration will also include information on the purchase of properties from the Declaration of Real Estate Operations (DOI), on donations made and reported by institutions in the Tax Benefits Declaration, on cryptoactives declared by Exchanges (entities that sell cryptocurrencies) and on bank and investment fund balances.
The Revenue will also include new bank accounts or investment funds, or those that were not informed in the 2022 declaration. It is mandatory to inform accounts with balances above R$140. Finally, income from income tax refund received in the previous calendar year.
Another new feature for this year is the access authorization for third parties to have access to My Income Tax and be able to file an income tax return using the pre-filled declaration and other Revenue services. The resource is different from the electronic power of attorney given to accountants and targets small family groups, in which one person makes declarations for other family members, for example.
(To Agency Brazil)
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