The delivery of the IR 2023 starts this Wednesday (15), with new rules and an extended deadline. The expectation is that the Federal Revenue will receive between 38.5 million and 39.5 million documents by May 31, the final deadline for rendering accounts.
One of the novelties is related to trading on the stock exchange. This year, anyone who traded more than BRL 40,000 on the stock exchange or sold shares at a profit that made them pay income tax must declare it.
Who should declare the IRPF?
According to the Federal Revenue, the IR must be declared by:
- Citizens residing in Brazil who received taxable income above BRL 28,559.70 in the year, or approximately BRL 2,380 per month, including wages, retirement, pensions and rents; who received income exempt, non-taxable or taxed exclusively at source above BRL 40,000; and who obtained, in any month, a capital gain on the sale of goods or rights subject to the incidence of the Tax.
- Who had, on December 31, possession or ownership of goods or rights, including undeveloped land, with a total value greater than BRL 300,000.
- In relation to those who carried out operations on stock, commodity, futures and similar exchanges, only those who, in the calendar year, carried out a sum of sales, including exempt, greater than BRL 40,000 are obliged; and operations subject to the levy of the tax.
- With regard to rural activity, the citizen that obtained gross revenue in excess of BRL 142,798.50 must also declare; the one who intends to offset, in calendar year 2022 or later, losses from previous calendar years or from calendar year 2022 itself.
Regarding the refund, the Revenue Service reported as a novelty that the taxpayer who uses the pre-filled statement or chooses to receive the refund via Pix, CPF key – the only one allowed – will have priority in receiving the amount due, after those already provided for by law – taxpayers seniors aged 80 years and over; elderly taxpayers aged 60 years or over, disabled people and those with a serious illness; taxpayers whose main source of income is teaching.
IR refunds will occur on the following dates:
5/31 – First lot
6/30 – Second lot
7/31 – Third lot
8/31 – Fourth lot
9/29 – Fifth and last lot
The refund consultation can be carried out on the Federal Revenue website on the Internet and on the institution’s official applications.
Program and applications for declaration
The Income Tax Program is now available for download on the Federal Revenue website at https://www.gov.br/receitafederal/pt-br/centrais-de-conteudo/download/pgd/dirpf.
Applications for mobile devices and tablets are not yet available and cannot be accessed through the Federal Revenue’s e-CAC (Virtual Service Center) portal. These options will be released on the 15th, as well as pre-filled registrations. To access it, you need a Gov.br password.
Were you in doubt about any subject or did you not declare your income tax in previous years? Get in touch with us in our chat!
Written by Marcos Ferreira, Content Assistant to Drummond Advisors