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Usually IR 2014 by tablet or smartphone is not for everyone; see restrictions

24/02/2014

This article was translated by an automatic translation system, and was therefore not reviewed by people.





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The declaration of the Income Tax 2014 can be made not only on computers but also on tablets and smartphones . This form of transmission , however , has a number of restrictions .

Even with the exceptions , the Secretary of Federal Revenue , Carlos Alberto Barreto says that 90 % of the approximately 27 million taxpayers may choose to deliver their statements via smartphones and tablets . According to him , this is possible because the restrictions to use this modality decreased markedly .

To send the statement by tablet or smartphone , the taxpayer will have to download a , m- PIT application, which will be available in stores Play Google for the Android operating system , or the App Store , for
iOS operating system , as of March 6.

This date is also that begins the deadline for sending IR 2014 , which ends on April 30 .

Some contributors , however, may not submit a declaration that way. Those who , in 2013 , not fit ( or have dependents that met ) in any of these situations are :

Had taxable income :

received abroad
with suspended payment
subject to annual adjustment , the sum was more than £ 10 million
Had income subject to the exclusive or final tax :

from capital gains on disposal of assets or rights
on disposal of property , rights and cash equivalents acquired in foreign currency
from capital gains on the sale of foreign currency in cash held
from liquids in the equities held in stock exchanges , commodities , futures and similar operations gains and real estate funds
received cumulatively
Were exempt and non-taxable income :

Profit from the sale of assets or rights of small value or unique property , gain on sale of residential property to purchase another residential property, and reducing the capital gain
received corresponding exempt portion to rural activities
received in recovering losses in equities (Stock exchanges, commodities , futures and the like and real estate funds )
with sum more than R$ 10 million
Had income taxed at source only :

with sum more than R$ 10 million
If subjected :

the tax paid abroad or to payment of Income Tax at source ( according to Law No. 11.033/2004 )
the fulfillment of statements relating to rural activities , the capital gain on disposal of property and rights to capital gain in foreign currencies or equities or information relating to donations made
the obligation to declare the final exit from the country
to provide information relating to estate
Wish to make donations :

in the year 2014 itself, until the date of expiration of the first dimension of the single tax, the Fund for the Rights of Children and Adolescents National , state , district or municipal directly in the Statement of Annual Adjustment
Made payments of income :

to legal entities , when constituting deduction in the statement, or individuals , when constituting , or not deductible in the declaration , which sum was more than £ 10 million in each case or a total



Source : Uol

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This article was translated by an automatic translation system, and was therefore not reviewed by people.

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