While that income is not immediately traceable to revenue, the assets acquired with income from work must be compatible with the income of each citizen. Some distortion may generate notification from the IRS.
“Whoever works, wants a better life. And a better life will necessarily make you acquire assets or transact capital that you will need, at one time or another, to justify”, says Antonio Gil, a specialist in income tax at the consultancy EY.
Gil recalls that the purchase of the most varied items and expenses with services, in general, can be tracked through the CPF of the consumer. The same is true for banking and payment services, which have access to the consumption behavior of each individual.
“Putting these purchases in the name of relatives, for example, creates an embarrassment for that other person, who also has a CPF and needs to explain his assets,” says Gil. “And we see in the post-Lava Jato that there are limits to say that this third party did not know anything”.
Therefore, the expert recalls that even the transfer of income from parents to children must remain on the radar so that it is properly registered. In general, the taxation of donations is paid by the state, through the Transmission Tax Causa Mortis e Donação (ITCMD).
Tax lawyer Rafaela Franceschetto, partner at Focaccia, Amaral and Lamonica Sociedade de Advogados, points out that the informal worker who exceeds the minimum monthly billing of R $ 28,559.70 must make the payment through the Mandatory Monthly Collection System, called Carnê -Lion.
“Every time the monthly amount exceeds R $ 1,903.99, which is the Income Tax exemption line, the worker will have to post the income through the program that the IRS makes available and pay. The program itself does this calculation “, says the lawyer.
According to the IRS, it will no longer be necessary for the taxpayer to download Carnê-Leão’s mobile program or application to register the income and generate the Federal Revenue Collection Document (Darf). This is because the system will be available directly at e-CAC.
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