Technical evaluation of the digital security protocols of the gov.br platform, banking and biometric interoperability requirements for qualified access to Federal Revenue tax data.
The digitalization of public services in Brazil was consolidated through the gov.br platform, which acts as the central authentication mechanism for citizens. In the tax context, the integration between this platform and the Brazilian Federal Revenue (RFB) database allowed the implementation of the pre-filled Personal Income Tax declaration (IRPF). This model, which automatically imports information from paying sources, financial institutions and deductible expenses, requires a high degree of reliability in user identification. To mitigate risks of fraud and leakage of confidential data, the system imposes security hierarchies, restricting access to the pre-filled declaration exclusively to taxpayers who have silver or gold level accounts.
The concept of digital authentication levels
The gov.br account system operates under a logic of “reliability levels”, classified as bronze, silver and gold. This segmentation does not refer to the user’s ability to pay, but rather to the degree of certainty regarding their digital identity and the databases used for validation.
- Bronze Level: Represents the basic registration. Validation is done via an online form with data from the Federal Revenue or INSS. It is considered a low security level, suitable only for less sensitive services, not allowing access to detailed tax data.
- Silver Level: Indicates a medium degree of security. Validation occurs through data crossing with accredited financial institutions (Internet Banking) or public servant databases (SIGEPE).
- Gold Level: The maximum level of security. Identity is confirmed through facial biometrics based on records from the Superior Electoral Court (TSE) or National Driving License (CNH), or via Digital Certificate (ICP-Brazil).
The requirement for silver or gold levels for the pre-filled declaration is justified by the nature of the data exposed. When accessing this modality, the system displays income, bank balances, medical expenses and real estate transactions, information protected by tax and banking secrecy that requires robust authentication.
Requirements and methods for leveling up
To understand how to increase the gov br account level to silver or gold to use the pre-filled declaration, it is necessary to analyze the validation vectors available on the platform. The level increase is carried out through the acquisition of “reliability seals”.
Strategies to reach the silver level
The silver level is often achieved through banking interoperability. The federal government maintains technical agreements with the country’s main financial institutions, allowing bank credentials to validate identity on gov.br.
Validation via Internet Banking:
- The user must access the gov.br account and select the option to increase the level.
- Validation is chosen through an accredited bank.
- The system redirects to the bank login (without the government having access to the bank account, only identity confirmation).
Validation via SIGEPE:
Exclusive for federal public servants, using credentials to access the people management system.
Strategies to reach the gold level
The gold level focuses on biometrics and digital certification, almost completely eliminating the possibility of ideological falsification.
Facial Biometric Validation:
- Requires use of the gov.br app on a smartphone.
- The system uses the camera to capture the user’s face and compares it (liveness check) with the Electoral Court (biometric voter ID) or SENATRAN (CNH) databases.
Digital Certificate (e-CPF):
Users who have a digital certificate compatible with ICP-Brasil can validate it directly on the web platform, obtaining the gold level immediately.
Current tax digitalization scenario
The IRS has aggressively encouraged migration to the silver and gold levels. Recent data indicates that the use of pre-filled declarations significantly reduces the incidence of filling errors, the main cause of retention in the fine mesh.
From an administrative efficiency perspective, processing pre-filled declarations is faster. To encourage adoption, the RFB established that taxpayers who use the pre-filled declaration (or choose to receive it via PIX) have priority in Income Tax refund batches, right after legal priorities (elderly people and people with serious illnesses). Therefore, raising the level of the gov.br account is no longer just a question of access, it has become a financial planning strategy for anticipating cash flow via refund.
FAQ
Does bank validation allow the government to see my balance?
No. Integration via Internet Banking strictly serves as an identity authentication protocol (OAuth). The government only receives confirmation that “user X is who he says he is”, without access to statements or transactions through this channel.
Is it possible to obtain a gold level without a driver’s license or biometrics registered?
Only if the taxpayer has a Digital Certificate (ICP-Brazil). Otherwise, biometric validation depends on the TSE or SENATRAN bases. Without these records, the ceiling is generally the silver level (via banks).
Is the silver level sufficient for all IRPF functions?
Yes. Both the silver and gold levels unlock the pre-filled declaration and full access to the e-CAC portal. The technical security difference between them does not impact usability for Personal Income Tax purposes.
Is there a cost to increase the account level?
No. The procedure on the gov.br platform is free. However, the acquisition of a Digital Certificate (for those who choose this gold level route) has costs from private certification authorities.
Increasing the security level of the gov.br account is an imperative technical prerequisite for the modernization of tax obligations in Brazil. The transition to the silver or gold levels not only enables the use of pre-filled declarations, reducing the risk of tax inconsistencies, but also positions the taxpayer in priority refund queues. It is recommended that registration verification and updating be carried out in advance of the IRPF delivery period, avoiding systemic congestion on the Dataprev platform.
Disclaimer: This article is informative and analytical in nature about the functioning of the gov.br platform and the tax system. It does not constitute legal or accounting advice. Fiscal and systemic rules can be changed by the Federal Revenue Service or the Ministry of Management and Innovation in Public Services.
