Clipping of news on Brazilian Culture, Law and Citizenship
02/21/2014
This article was translated by an automatic translation system, and was therefore not reviewed by people.
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Presentation of the 2014 IR goes from March 6 to April 30 , informs Revenue .
As carnival takes place in early March , will run a bit smaller .
The season of delivery of income tax will begin on March 6 this year , on Thursday after the carnival , according to the IRS . The terms and rules for 2014 were published on Friday ( 21 ) in the "Official Gazette " . This year is also allowed delivery via tablets and smartphones .
Thus , the time to settle scores with the Lion will get some days less this year . Over the past decade , the delivery started a little earlier, in March 1 . As in previous years , the deadline for submission of the document was held on April 30 in 2014.
In 2011 , Carnival took place after the start date for submission of the IR , but the statements could be sent during the holiday. Who miss the deadline this year is subject to a minimum fine of R$ 165.74, confirmed the IRS .
Taxpayers who submit a declaration at the start of the period without errors , omissions or inconsistencies also get early refunds of income tax - if they are entitled . Elderly, patients with serious illness and physically or mentally disabled have priority . Values start to be paid in June of each year by the government and extend through December , usually in seven lots .
Forms of delivery
The declaration of the Income Tax 2014 will be made through the Internet , through the use of the transmission program of the Internal Revenue Service ( Receitanet ) , or through mobile devices " tablets " and " smartphones " ( m - PIT ) .
This year is no longer permitted the delivery of IR via diskette in the Bank of Brazil and Caixa Economica Federal agencies during their office hours , held until 2013 . The delivery of the document by form was abolished in 2010 .
" The m - PIT is triggered by APP Individual application is available in Google app stores play for the Android OS or the App Store for the iOS operating system ," the IRS .
The use of smartphones and tablets to IR , however, is forbidden in some cases , for example , who has received income from abroad , with suspended payment, with values up to R$ 10 million, or has registered gains on disposal of capital assets and rights, among others.
Pre - filled statement
The IRS aborted plans to complete the declaration of IR of all taxpayers who opt for the simplified model from 2014 - a process that would facilitate the lives of over 18 million people . This model of pre - filled statement is adopted in other countries , as in Spain , and works by crossing data provided by contractors .
This year , only taxpayers who own digital certificate, which numbered about one million workers at the end of last year , according to the tax authorities may rely on this benefit . The digital certificate costs at least R$ 100. This procedure, however , is not mandatory . Who does not want to have the document pre - filled by the IRS , you can usually complete the statement , and therefore do not need to spend money.
Correction table
According to the IRS , are required to submit a declaration individuals who received taxable income exceeding R$ 25,661.70 in 2013 ( the base year for the income tax return this year ) . The value was fixed at 4.5% over the previous year, as had been agreed by President Dilma Rousseff .
The personal finance consultant and CEO of PAR Group , Marcelo Maron , estimated , however, based on data from Dieese , the table of calculation of Income Tax accumulates lag of 61.42 % , in the period 1996-2013 . That's because inflation rose more than the correction table for the past 18 years.
" Actually , this is a silent and unfairly substantially increase the tax burden on wage earners , especially those who earn less ," he said Maron , noting that the exemption limit should be higher than advertised by tax authorities.
mandatory
According to the IRS , are also required to submit the document this year taxpayers who received exempt income , non- taxable or taxed only at the source , whose sum was greater than R$ 40,000 last year .
The presentation of the mandatory IR also for those who got in any month of 2013 , capital gains from the sale of assets or rights , subject to the levy of the tax , or carry out transactions on stock exchanges, commodities , futures and similar .
Who has the possession or ownership , in December 31, 2013 , property or rights, including bare ground , total value exceeding R$ 300,000, must also declare IR this year. This is the same value reported in a IR 2012 ( relative to the base year 2011) .
The obligation with the IRS also applies to those taxpayers who have gone to the condition of residing in Brazil , in any month last year , and that this condition is met on December 31, 2013 .
The rule also applies to those who opted for exemption from income tax on the incident on the capital gain realized on the sale of residential properties , whose proceeds are intended for application to the purchase of residential properties located in the country within 180 days the conclusion of the sales contract.
rural activity
It is also mandatory filing of IR 2014 for those who had , last year , gross revenues in excess of R $ 128,308.50 coming from rural activity value. IR in 2013 on the base year 2012 , this value was R $ 122,783.25 .
The document must also be submitted by anyone wishing to compensate for calendar year 2013 or later , losses from prior calendar years or the same calendar year 2013, the IRS reported .
Declaration of assets and debts
According to the IRS , the individual should relate in income tax return , property rights and that , in Brazil or abroad , as well as your debts . According to the agency , shall be exempt from being reported balances in current accounts under R$ 140, the movable property except cars , boats and aircraft , worth just under £ 5000 . Also do not stock, as well as gold, or another financial asset , worth just under R$ 1000 need to be informed . Debts of taxpayers , or their dependents, who are less than R$ 5 thousand on December 31, 2013 also need not be declared .
Tax payable
If the taxpayer has to pay tax on your income tax return , the IRS reported that it can be divided into up to eight monthly quotas , but none of them can be less than R$ 50. If the tax payable is less than R$ 100, is to be paid in single installment . The first installment , or the only , must be paid by April 30 , and the other by the last business day of each month , plus interest .
The IRS said taxpayers can also anticipate fully or partially pay the tax or quota , is not necessary in this case to present Declaration Annual Adjustment rectifier with the new payment option . Can also increase the number of shares of the tax initially foreseen in the Annual Adjustment until the maturity date of the last desired quota.
Source : G1
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This article was translated by an automatic translation system, and was therefore not reviewed by people.