IR 2021: I receive rent and I did not pay the lion payroll. What do I do? | Income Tax 2021

IR 2021: I receive rent and I did not pay the lion payroll. What do I do? | Income Tax 2021
IR 2021: I receive rent and I did not pay the lion payroll. What do I do? | Income Tax 2021
  • LEARN MORE ABOUT 2021 INCOME TAX

The taxpayer informs the taxpayer of all income from the rent. In the program, the taxpayer informs on the form “Statement of Calculation”, month by month, all the amounts received from rent. The program calculates the monthly tax to be paid from the amounts that exceed the exemption range.

The lion’s booklet must be paid through the Darf (Federal Revenue Collection Document used for payments of taxes, contributions and fees), always until the last business day of the month following the receipt of the rental income.

According to Renata Soares Leal Ferrarezi, tax lawyer and consultant, if the individual received rent in December 2020, for example, he should have paid the tax, through the Darf generated by the lion-meat program available on the IRS website , until January 29, 2021 (last working day of the month).

If the taxpayer has not paid the lion’s payment book during the year 2020, she advises to make the payment in arrears until the date of submission of the declaration.

It is necessary to print the Darfs for each month overdue with the fines and pay one by one.

In this case, the Darf generated for payment of the tax in arrears will be increased by a daily fine of 0.33%, up to the limit of 20% of the amount due, plus interest calculated based on the Selic rate accumulated in the period elapsed from the following month. maturity up to the date of payment.

“If you do not make the payment of the IR due on the carnage-lion by the date of submission of the income tax declaration, in addition to the risk of your declaration falling into the fine mesh, the taxpayer will be subject to a fine, which can reach 50% incident about all the amounts due informed in the declaration ”, emphasizes Renata.

The lawyer explains that if the income subject to the carnage-lion is omitted in the income tax return, and the IRS understands that fraud or intentional error occurred, the fine on the tax due can reach 150%, in addition to the taxpayer be punished based on Law 9.137 / 1990, which deals with crimes against the tax order.

On the other hand, if the taxpayer has received in 2020 an income of less than R $ 1,903.99 per month, he is exempt from the monthly payment of the carnage-lion.

If the values ​​of the carnage-lion have been less than R $ 10 each month, the tax will be calculated only on the submission of the Income Tax return, together with the other income received during the year 2020, with no penalty for a fine. delay on the carnage-lion, informs Renata. In this case, the tax payable calculated in the declaration will only suffer the increase of fine and interest if paid after the maturity of the quotas.

Sandro Rodrigues, accountant, economist and founder of Attend Assessoria Consultoria e Auditoria S / S, points out that, even if the rent received is lower than the mandatory monthly payment of the carnê-Leão, the taxpayer must register the amount received monthly, as seen that the income is taxable.

According to Rodrigues, in the IR statement, the taxpayer must enter the amounts received month by month on the “Taxable Income Received from Individuals and Abroad by the Holder or Dependent” in the “Other Information” tab in the “Rentals” column.

Lion pack changes to online version

Starting this year, it will no longer be necessary to download the program or mobile application of the carnage-lion to record the income and generate the Darf. The mandatory monthly collection system will be available for online use for calendar year 2021.

For the previous calendar years, the taxpayer obliged to pay monthly income tax still needs to download the program on his computer, as well as the Java Virtual Machine (JVM) compatible to generate the Darf.

Access to the carnê-Leão in the online version will be through the Virtual Service Center (Portal e-CAC), available on the website of the Revenue, through the service “My Income Tax” – “Declarations” – “Access Carnê-Leão” .

The data obtained in the program will be stored and may be transferred to the Annual Income Tax Adjustment Declaration from the year 2022, calendar year 2021, at the time of its preparation.

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