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Taxpayers have until 11:59 pm this Friday (30/5) to submit the statement of the calendar year of 2024, and hit the accounts with the lion.
Until this Thursday (29/5), 38 million statements had been delivered to the tax authorities, which expects to receive 46.2 million documents until the deadline. That is, about 8 million taxpayers have not yet reached and may suffer penalties.
Igo Estrela/Metrópoles @igoStela
Following the Metropolis Explains what happens if the taxpayer loses the deadline for sending the income tax return (IR), as well as showing the step by step how to regularize with revenue.
Income Tax 2025
I lost the deadline to send the statement, now?
The taxpayer who does not or delayed the submission of the declaration to the IRS will have to pay, at least R $ 165.74, and in the maximum amount corresponding to 20% of the tax due to income.
If you were required to declare the IR and lost the deadline, it is important to send the statement as soon as possible by virtue of the late fine, which starts in 1% of the amount of tax due and increases each month – and can reach 20%.
Once the taxpayer sends the statement, the tax system automatically generates a receipt and a fine ticket, called the federal revenue collection document ().
Filipe Lins, a partner of Valore Accounting & Consulting, reinforces the need to pay DARF before maturity, to avoid stagging the tax authorities – which can make it difficult, for example, to hire loans.
“It is very important to be aware of the due date of this ticket, because if it is not paid, your situation will be irregular with the IRS. This can cause several problems, such as difficulties to get loans, open bank accounts, take passport and even participate in public tenders. Therefore, the sooner regularize, the better,” Lins advises.
The taxpayer can install the amount of the tax due and the late fine – if it is included in the total debt. The installment can be done on the e-CAC portal, with up to 60 monthly installments, provided that the minimum portion is $ 50.
How to be regularized?
It is noteworthy that, even after the deadline, the IRS program and the E-CAC portal are still available to send the income tax return. Just fill in and deliver the document normally.
Gabriel Santana Vieira, a lawyer specializing in tax law and partner-owner of the GSV group, recalls that this shipping is fundamental to: regularize the CPF, calculate the tax due or to restore and avoid the most severe fiscal actions of the lion.
“Delaying the delivery of income tax is not ideal, but it is perfectly circumventable. The important thing is to act quickly, fulfill the legal obligations and not let the situation get worse,” says Vieira.
Document
To declare or rectify the IR, the taxpayer must gather the same documents required within the regular period. They are:
- Income reports of all paying sources;
- Bank and investment reports;
- Receipts of medical and educational expenses;
- CPF of dependents and proof of residence;
- Information on goods, real estate, vehicles, among others.
“If it is a rectification, the taxpayer needs to have the receipt number of the previous statement. If the first delivery, just fill the data correctly and send,” explains Vieira.
Throughout this process, care must be taken when informing the data in the income tax return so as not to risk falling into the fine mesh.
“Falling in the fine mesh” means that the taxpayer sent by the taxpayer presented some error, whether of incorrectly filled, or from some incompatible data or even suspected fraud under analysis.
Consequences of the delay
Do not submit the statement, even after the deadline, can result in consequences, such as:
- CPF registration with regularization pending status;
- Impossibility of financing, opening of companies and banking activities;
- Formal Revenue notifications and assessments;
- Application of more severe fines;
- In severe and repeat offenders, in sending the case to the Public Prosecution Service for evidence of tax evasion.
Intentional omission of income tax may configure a crime against the tax order, with a risk of criminal action and other legal sanctions.
After sending the statement, the taxpayer must pay attention to:
- Issue and pay the DARF of the fine as soon as possible;
- Monitor the processing of the declaration by the E-CAC portal;
- Check if there are pending or fell into the fine mesh;
- Regularize any debts with revenue;
- Be aware of the release of refund if you have amounts to receive.
– Refund for those delayed
Taxpayers with the right to restitution remain eligible, also after the deadline. However, the position in the line changes. The logic is as follows: those who deliver on time receive before, following the legal priority criteria (Check below).
The refund of the taxpayer who declared the deadline will be included in the residual lots.
Restitution
The process of refund of income tax is nothing more than the return of extra paid amounts, retained by the paying source (companies and public agencies) or self -employed, related to IR.
This year, the list of priorities is as follows:
- Taxpayers at age 80 or over;
- Taxpayers aged 60 years or over, disabled and bearing severe illness;
- Taxpayers whose largest source of income is the teaching;
- Taxpayers who used the pre-named and chose to receive refund by Pix; and
- Other contributors.
In the case of a tie in the criteria, those who delivered first have priority within the same group.
The refund payment schedule is divided into five lots. The first wave begins to be deposited on Friday. At this stage, they must be contemplated, with a record payment of R $ 11 billion, about 6.2 million taxpayers.
The refund consultation has been available since May 23rd. To verify, simply go to the site or application of, click “My Income Tax” and then “Consult the refund”.
Check out the schedule of the refund lots:
- 1st lot: May 30;
- 2nd lot: June 30;
- 3rd lot: July 31;
- 4th lot: August 29; and
- 5th and last lot: September 30th.
