Clipping of news on Brazilian Culture, Law and Citizenship
05/06/2013
This article was translated by an automatic translation system, and was therefore not reviewed by people.
The first batch of refund of Income Tax 2013 will be paid on June 17. The calendar with the dates of payment of the lots was published on Tuesday (30) in the Official Gazette
The IRS will divide the payment of refund in seven lots in total. Seniors over 60 years and taxpayers who sent the statement at the beginning of the period have priority of payment in the first batch
DATE
1º Batch - 17/06/2013
2º Batch - 15/07/2013
3º Batch - 15/08/2013
4º Batch - 16/09/2013
5º Batch - 15/10/2013
6º Batch - 18/11/2013
7º Batch - 16/12/2013
The deadline for submission of the statement of Income Tax of 2013 began on March 1 and ends on Tuesday at 23h59min59s.
The fine for those who deliver the declaration after the deadline is 1% per month. The minimum value is R $ 165.74, and the maximum is 20% of the tax due.
The IRS warns that those who fail to send in recent times runs the risk of facing difficulties because of the large number of hits, they can leave the site slow.
For those not able to gather all the data needed to fill the guidance of experts is to send the incomplete declaration and avoid paying the fine. Then, the taxpayer may submit a statement rectifier.
Internet is the main form of transmission
The main form of the declaration is sent over the Internet. The programs needed to complete the declaration and send the document are available on the website UOL and Revenue.
Delivery via diskette, despite being in disuse, is also possible. In this case, we must take the floppy in Banco do Brazil and Caixa Economica Federal.
You are required to declare in 2013 that the taxpayer, in 2012, filled with the following situations:
1 - received taxable income (wages, for example) over R $ 24,556.65;
2 - received exempt income, non-taxable or taxed only at the source (earned savings, for example), over R $ 40,000.00;
3 - got capital gain by selling assets or rights or invested in Scholarships;
4 - in the case of rural activity:
a) achieved gross revenue above R $ 122,783.25;
b) go to compensate for the base year of 2012 (referred to the IR 2013) or after losses from previous years or the base year 2012;
5 - had, on December 31, possession or ownership of or rights totaling more than U.S. $ 300,000;
6 - went to live in Brazil in any month and this condition was in December 31;
7 - IR opted for exemption from capital gain on the sale of residential property, for having applied the money to purchase another residential property within 180 days from the original sale of the property.
Is exempted from making the declaration of income tax that the taxpayer was in one of the following conditions in 2012:
1 - frame only in the case provided in paragraph 5 (owning property over $ 300 000) and, if you live in conjugal or stable society, has the commons declared by the other spouse or partner, provided that the total value of their private assets do not pass U.S. $ 300 000;
2 - that fit into one or more of the assumptions of the items 1-7 if indicated as a dependent on another person statement, in which they were informed their income, assets and rights.
If you want the person, even relieved, may make the declaration.
Rules for choosing the simplified or full
The taxpayer can choose the complete model or simplified. In the simplified option is applied the standard 20% discount (whether spending on health and education, for example). The limit for this 20% discount is R$ 14,542.60.
Can not choose the simplified model that the taxpayer offset losses from rural or tax paid abroad.
Source: UOL - News
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This article was translated by an automatic translation system, and was therefore not reviewed by people.