BRASÍLIA- Created to provide convenience to the taxpayer, the pre-filled declaration of the Income tax may result in headache. Differences in values, incomplete data and duplicate information leave the declarant in doubt.
In those cases, the IRS it’s pretty clear. The taxpayer must rely on the receipts and physical documents (or electronic files) to complete the declaration. According to the Tax Authorities, the responsibility for the declaration rests with the taxpayer, which requires the revision of the automatic data sent in the pre-filled document. This is because later there will be a cross-referencing of information, with both parties being able to be called upon to provide clarification.
“Regardless of the information in the pre-filled form, the Income Tax return must reflect the proof that the taxpayer has. Thus, if he has proof of an expense or income in one amount and the pre-filled statement has a different amount, it must be declared whatever is proven”, highlighted the Federal Revenue in a note sent to Agência Brasil.
In case of unknown information, the Revenue advises deleting the data. “If information appears in the pre-filled declaration that the taxpayer is unaware of, he must exclude it from his declaration. Only information that the taxpayer can prove should be presented in the declaration”, explained the Tax Authorities.
If data is missing, the taxpayer must provide the information based on the receipts they have. In case of wrong information provided by companies and self-employed professionals who supplied the pre-filled declaration, the Revenue advises the taxpayer to contact the source (employer, doctors, clinics, health plans, banks, real estate agencies or others) to clarify the reasons discrepancy or request rectification of the data.
According to the most recent balance of the Federal Revenue, until April 19, just over 3.2 million taxpayers opted for the use of the pre-filled declaration. This is equivalent to 22% of the approximately 15 million Individual Income Tax Returns sent up to that date.
The main errors reported by taxpayers using the pre-filled declaration include medical expenses, amounts or wrong data in lawsuits, incomplete data or wrong values in investments, absence of values and data on retirement and pensions from the National Institute of Social Security (INSS).
In other cases, incomplete data result from information that is not yet included in the pre-filled statement database, such as contributions to pension funds. For those who have more complex declarations, such as property owners and investors, the pre-filled document speeds up the declaration process, but does not replace it and, in case of discrepancy in values, it requires attention to correct data.
With regard to investments, one more difficulty. Since 2021, the Revenue has obliged the declarant to inform the National Register of Legal Entities (CNPJ) of the real estate or investment fund, not the financial institution that guards them. Some pre-filled statements, however, are coming with the National Register of Legal Entities (CNPJ) changed. There is also an exchange of digits in the National Taxpayer Registration (CPF) numbers provided by real estate agencies and health plans, which results in assets or deductions going to the wrong people in the pre-filled version.
Regarding retirement and pensions, taxpayers complain that the INSS did not provide, in the pre-filled statements, the income of those who received below the exemption limit – R$ 28,559.70 – in the previous year. Although these features do not pay tax, the amounts need to be declared. In that case, the guideline is to take the proof provided by the INSS and fill out the statement.
Priority in refund
Provided to individuals with silver or gold accounts on the Gov.br Portal since last year, the pre-filled declaration brings benefits to the taxpayer. Anyone who imports the document filled in in advance into the generating program and starts making the declaration based on it has priority in the Income Tax refund queue.
The Revenue promises to reimburse these taxpayers in the second batch – scheduled for June 30th. Traditionally, the first batch – estimated for May 31 – is reserved for taxpayers with legal priority: people over 60, people with physical or mental disabilities or serious illness and taxpayers who have teaching as their main source of income.
The pre-filled statement is more complete this year. The Federal Revenue has expanded the form’s database, available since March 15 at Virtual Revenue Service Center (e-CAC).
As of this year, the pre-filled statement has the following information:
– Information on properties acquired and registered with a notary, based on the Declaration of Real Estate Operations (DOI)
– Donations made in the calendar year declared by institutions in the Declaration of Tax Benefits (DBF)
– Inclusion of crypto assets declared by exchanges (digital asset brokers)
– Balances from BRL 140 on bank and investment accounts on 12/31/2022, provided that the CNPJ, bank, account, agency and balance data on 12/31/2021 have been correctly informed by the taxpayer
– Inclusion of bank accounts and investment funds not reported in the 2022 statement or opened after sending last year’s statement
– Restitution earnings received in the calendar year
In addition to these data, the pre-filled declaration has information regarding paying sources, income, deductions, assets and rights, and debts and real encumbrances obtained by declarations passed on by companies, health plans, financial institutions and real estate companies to the Revenue, and it is only up to confirm the data or change, add or delete necessary information. Identification, address, receipt number and dependent information is also provided.
Access to pre-filled statement
Another novelty in the pre-filled statement is the access authorization for third parties to access the document without electronic power of attorney. According to the Federal Revenue, the novelty helps in completing the Individual Income Tax Declaration in cases where a single family member fills in the documents of the others.
Authorization can be granted on the Federal Revenue website, in the section My Income Tax and in the app of the same name for cell phones or tablets. Only natural persons can opt for the functionality, with a CPF being authorized by up to five other taxpayers.
Despite dispensing with typing data, the pre-filled declaration requires the taxpayer to check whether the information is correct, comparing it with the income reports and receipts collected.
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