Clipping of news on Brazilian Culture, Law and Citizenship
02/07/2013
This article was translated by an automatic translation system, and was therefore not reviewed by people.
Who won more than R$ 1,637.11 per month must present document.
But there are other factors that trigger the declaration, check out what they are.
The declaration of Income Tax for Individuals is not only required for people who exceed the income limit established by the IRS. Other factors, such as asset ownership in companies and society determine the necessity of submitting the return.
See all hypotheses which require the submission of the declaration in 2013:
- Income taxable whose sum was greater than R$ 1,637.11 per month in 2012.
- Receipt of exempt income, non-taxable or taxed at source exclusively, whose sum was equal to or greater than R$ 40.000,00 thousand. Among these are income: workers' compensation, industrial accident and receiving FGTS; profit on acquisition of immovable property or of little value; income from savings accounts, donations, income from investments, cash prizes obtained in sweepstakes or lotteries, among others.
- Had possession or property on December 31, 2012, property or rights, including bare ground, total value of more than R$ 300,000.00 thousand.
- Getting in any month of 2012, gain on disposal of capital assets or rights subject to the tax, or carried out operations in stock exchanges, commodities or futures.
- For those who exerts rural activity, the requirement is set when the taxpayer had gross revenues exceeding R$ 122,783.25 or intends to compensate, in calendar year 2012 or subsequent calendar years of losses or of the previous calendar year 2012.
- Passed in any month in 2012, the residency status in Brazil and remained so until December 31.
- Opted for exemption from income tax on the capital gain on the sale of residential property, when the money has been invested in the purchase of another residential property in the country, within 180 days of the sale.
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Source: G1
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This article was translated by an automatic translation system, and was therefore not reviewed by people.