Clipping of news on Brazilian Culture, Law and Citizenship
03/23/2015
This article was translated by an automatic translation system, and was therefore not reviewed by people.
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IRS expects to receive 27.5 million statements of Income Tax for Individuals through April 30; stay tuned
Here are some questions that take the sleep of the taxpayer
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The IRS receives by April 30 the statements of Income Tax for Individuals 2015. This year, it is estimated that 27.5 million taxpayers make the declaration, 8.9 million just in São Paulo.
IG separated the most frequent questions, answered by consultants IOB Sage, and listed below. If your question is not listed here, you can access other answers in the special page on the subject, Income Tax - which account also with the assistance of the vice president of the Accountants' Union Advisory Council of São Paulo, Sebastião Luiz Gonçalves.
DEDUCTIONS - You can deduct the income tax payments of language courses tuition, music, sport or daycare?
You can not deduct these expenses because lack of legal provision.
What allowable deductions of income tax of Individuals?
The income tax of the individual shall be determined by the following deductions:
- Medical expenses;
- Carrying expenses in cash book:
- Amounts paid in cash by way of alimony;
- Contribution to the official social security system;
- Contributions to private pension funds;
- Contributions to Individual Programmed Retirement Funds (FAPI);
- Sum of plots free from monthly to R $ 1,787.77 on retirement or pension from the month in which the taxpayer turns 65;
- Annual limit of R $ 2,156.52 per dependent;
- Employer contribution deduction paid to social security in the domestic employer condition, extent permitted R $ 1,152.88; and
- Expenses paid to education, to the individual annual limit of R $ 3,375.83.
FGTS - How shall be informed at the Annual Adjustment Statement the value of the Guarantee Fund for Employees (FGTS) received in pursuance of the decision of the Federal Court which suffered withholding income tax at a rate of 3% Source?
The remuneration of the FGTS is free, although originated court decision. For this reason, these values can be entered as follows in the Declaration of Annual Adjustment:
a) the statement "Exempt Income and Non-Taxable," inform the amount received; and
b) the statement "Taxable Income Received of Legal Entities", should be informed of the CNPJ payer, the amount of Income Tax at Source unduly detained without mention of income.
DISEASE - My mother was diagnosed with cancer last year and spent the year in treatment. Li in a statement that it may declare to be free its IR and would like to know how to go about this.
Those with serious illnesses are exempted from income tax for the income for retirement, pension or retirement (other income are not exempt), including private entity received supplementation. Case fits the exempt status, you should seek medical officer service of the Union, the States, the Federal District or of the municipalities to be issued expert report proving the disease.
RETIRED - How should be informed at the Annual Adjustment Statement, the amounts received as retirement review?
The amounts received under the Social Security retirement review should be informed on record "Received Income cumulatively" and be made the choice of form of taxation, annual or exclusive at source.
However, will not be taxed the incoming portion of retirement review free on periods when the retiree received, with over 65 years of age, and such values be reported in the statement "Exempt Income and Non-Taxable."
DONATION - In 2014, I made a donation of R$ 38,000 for my son buy a car. How should I declare such a value and how it should declare in his statement?
In its statement, tell the plug "Dialed Donations" the name, CPF of his son, the amount donated and the code 80 (Donations in Kind).
Discrimination in the field of sheet "assets and rights" of your child should be clarified to grant received and the purchase of the vehicle, stating the name, social security number of the donor. In the "Situation on 31/12/2014" enter the value of the asset purchased with the donation. The amount corresponding to the donation should be informed on line 10 record "Exempt Income and Non-Taxable."
HEALTH - My family and my mother are as dependent on the health plan that has my wife as a starter. Making the statement of the couple's income tax, separately, I can use the expenses of the health plan of my mother in my statement, even though she was in the plan that my wife is the holder?
Yes. In a separate declaration on the circumstances, health plan expenses are deductible for the treatment of the declarant and dependents included in the declaration, the financial burden has been borne by a third party, if it is a member of the family unit, not there is, in this case, the need to prove the charge.
I had surgery and spent values with the general practitioner who helped me, but I have the invoice or receipt. I can state medical expenses even without the receipt?
The deduction of medical expenses must be substantiated by receipts with the name, address and registration number in the Natural Persons Registry (CPF) or the National Register of Legal Entities (CNPJ) from whom he received.
It is assumed that in the absence of documentation, evidence may be made indicating the nominal check that the payment was made, but the tax authorities may also require other elements necessary to prove the medical expense.
I pay the health plan of my husband who is discounted in my income. Do I deduct this payment, even if it is not dependent on my statement?
No. The taxpayer, health insurance holder, can not deduct the amounts relating to the spouse when the state separately, as they are only deductible in the statement the amounts paid health plan considered dependent individuals, included in the responsible statement that are considered dependent.
REAL ESTATE - I have doubts about the purchase of property. I bought my apartment Caixa, used my FGTS and my husband and family loan as input. I wonder how to declare.
Discrimination in the field of sheet "assets and rights" report to their purchases, explaining, in detail, of the acquisition. In the case of property acquisition through funding, report in the "Situation on 31.12.2014" the amount of the installments paid by that date, the used FGTS and the loan amount for entry. The FGTS is reported in the statement "Exempt Income". The family loan should be informed on record "Divide and Lien Real".
I bought a house in 2013. I took an entry and the rest was financed by the Housing Finance System (SFH). How should I declare allowances paid in 2014 in DIRPF / 2015?
Considering that this is the acquisition of property through funding, report in the "Situation on 31.12.2014" the constant value in the "Situation on 31.12.2013" plus the installments paid in 2014.
I had expenses Mason services, painter, plasterer, electrician etc. Must declare the amount spent? I'll have to ask the CPF of each? And if I do not find it the receipts, what should I do?
In the case of property reform, these costs can only be incorporated into the home's cost if they are proven with skilled and appropriate documentation (invoices for expenses to corporate or receipts for the cost of an individual).
You can make the statement to update a property at market value? Are there any negative implication?
There is no legal provision for updating the property acquisition costs at market price. The property acquisition cost can only be changed if the expenditure is made with construction, expansion or renovation on the property. These expenses can only be incorporated into the property cost if they are proven with skilled and appropriate documentation (invoices for expenses to companies, receipts for expenses to individuals), which should be kept in the possession of the taxpayer for at least five years after the property sale.
AS - I am a physician specialist and I have a job CLT. Can I deduct the expenses class council (CRM) and medical societies (state)? And spending on evidence, scientific events, conferences?
Such expenses can only be deducted in the cash book, referring to the self-employment income.
Yes. These expenses are considered costs of education, obeyed to a maximum of R$ 3,375.83.
Source: IG
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This article was translated by an automatic translation system, and was therefore not reviewed by people.