Knowing the 2025 Tax Calendar is essential to avoid fines and delays in tax payments, such as IRS, IMI or others. Complying with tax obligations on time also helps to maintain the tax benefits provided by law. To organize the year, it is important to write down the most relevant dates and fulfill responsibilities in a timely manner.
Obligations related to the IRS
The IRS is a tax that is levied on various types of income, such as work, pensions, rent, interest and capital gains. The most important period for taxpayers is the submission of the annual declaration, which takes place between April 1st and June 30th. However, according to , there are other dates to consider.
By February 15th, you must notify the Federal Revenue Service (AT) of any changes to your residence that occurred in the previous year, such as births, deaths or changes in shared custody of children. By the end of February, it is necessary to validate the invoices on the Nota Fiscal Paulista portal, ensuring that they are correctly associated with the expense categories (health, education, among others). Expenses with VAT at the standard rate must have an associated prescription to be considered. Between March 15th and 31st, check the expenses calculated for Income Tax deductions on e-Fatura. If you detect errors, you can file complaints. During this period, you can also inform the CPF of the entity to which you wish to allocate part of the IRPF or ICMS.
Declaration Delivery and Refunds
The IRS filing deadline starts on April 1st and ends on June 30th. Refunds, where applicable, may be issued by the end of August, although they are usually issued earlier. The deadline for paying Income Tax, in case of tax payable, is also August 31st. If you do not comply, you may be notified by AT and subject to fines.
Payment on Account for Independent Workers
Self-employed workers who do not pay withholding must make payments on account within the following deadlines: July 20th, September 20th and December 20th. In 2025, the calculation of this payment will be based on 65% of income, according to the State Budget.
FIND and FIND
IPTU must be paid according to the tax amount: up to R$100: May (single payment); between R$100 and R$500: two installments (May and November); more than R$500: three installments (May, August and November). Owners of properties worth more than R$600,000 must pay AIMI by the end of September. Anyone who wishes to benefit from joint taxation must inform the Federal Revenue by February 15th.
Other Tax Obligations
Payment of the Single Circulation Tax (IUC) must be made in the month in which the vehicle is registered. For vessels and aircraft, IUC is due in January.
Staying organized and aware of the dates in the 2025 Fiscal Calendar helps to avoid complications and ensure compliance with your obligations to the Federal Revenue Service.
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