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You sent the statement of income tax in error? Know what to do

04/20/2016

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

 

 

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For Brazil Economic

 

See which often lead taxpayers to fall in fine mesh, and how filled the rectifying statement PIT

Less than two weeks to the deadline of delivery of tax returns, only 13.1 million of the 28.5 million returns that are expected by the IRS were delivered. Among the constribuintes already paid accounts to the tax authorities, some decobriu made mistakes in the declaration after their dispatch.

Taxpayers should be aware of the choice of simplified or full statement because mode form can not changed after the final delivery date of the original declaration

Taxpayers should be aware of the choice of simplified or full statement because mode form can not changed after the final delivery date of the original declaration

However, errors in the completion of the statement should not be cause for despair. Although the deadline to rectify the declaration is five years, it is important that the taxpayer perform the procedure before the deadline for submission of the declaration, not to run the risk of falling into fine mesh, according to the executive director of Confirp Accounting Richard Domingos . Moreover, he adds, after the application deadline, the taxpayer can not choose the form of change chosen at the time of filling of the original statement.

"From the 30th of May, the taxpayer can not further change the option form. It can rectify other fields, but not the declaration form. The problem is that, depending on the data that it add to the amended statement, the basis for calculating the tax may change, and so it may be that the form by which he was chosen to fill the original statement is no longer interesting to him, "said Domingos.

So it is so important to consider what kind of form that will most benefit more from each contributor. "If I choose the wrong form, will not have to change this situation after day 29. Depending on the declaration mode, there may be changes in the tax due or the amount to be reimbursed," adds Dominic.

The process for carrying out the grinding statement is similar to the filling procedure of the original statement, with the difference that in the "Taxpayer Identification", the taxpayer must inform you that the statement is grinding.

It is important to remember that the taxpayer must have the receipt number of the delivery of the previous statement to carry out the process.

When increases or decreases the tax

Now if the taxpayer is already paying tax, it can not stop the gathering, even with a reduction of tax payable.

In this case, it indicates the expert, he should act as follows:

1. Recalculate the new value of each share, keeping the number of shares on which tax was divided in rectifying statement, provided that the minimum value is respected;

2. The amounts paid over the already overdue quotas can be compensated in shares with future maturity or be refund request object;

3. Interest equivalent to the Selic rate will relate to the amount to be compensated or refunded, with the initial term the month following the overpayment and final term as the month prior to the restitution or compensation, added 1% in the month of refund or compensation.

If the refund result in increased tax declared, the taxpayer must calculate the new value of each share, keeping the number of shares on which tax was divided in rectifying statement. On the corresponding difference every unsuccessful quota levied fines and interest, calculated in accordance with current legislation.

Important: Revenue allows changes in the values installments due only if the correction is made until the 14th of each month. Through Tax Return Processing on Income Extract Individuals, available on the IRS website, the taxpayer can identify any disputes that have left the statement in mesh and how to solve them by means of rectification of the statement or schedule call for the submission of supporting documentation; whether the PIT shares are being paid correctly; request, change or cancel the automatic debit of quotas; and identify any portions debts in arrears.

Attention to these items

According to Domingos, the main reasons that lead taxpayers to fall in fine mesh are:

1. Inform different medical desepsas of receipts;

2. Inform incorrectly to the report of income data, particularly values and CNPJ;

3. Failing to report income received during the year (it is common to forget to companies in which there was the termination of the contract);

4. Failure to report income of dependents;

5. Inform dependent without dependent relationship;

6. Failure to inform the received rental income during the year;

7. Inform the different incomes declared by directors / real estate;

8. The company change the report of income and not report the employee;

9. The company fails to inform the DIRF employee CPF, or declare it incorrectly

10. The company fail to pass the retained withholding tax officials during the year

 

Source: Economic Brazil

To access the Brazil Economic site, click here.

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

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