IR 2021: see tips for not falling into the fine mesh | Income Tax 2021

IR 2021: see tips for not falling into the fine mesh | Income Tax 2021
IR 2021: see tips for not falling into the fine mesh | Income Tax 2021

Errors and disagreements in the income tax return can cause the taxpayer to fall into the so-called fine mesh. Whoever is in this situation has the tax refund withheld for verification of pending issues and eventual correction of errors, or can even be the subject of a more in-depth investigation by the IRS.

Last year, 910 thousand taxpayers entered the fine mesh, which corresponds to 2.74% of the total declarations delivered.

Falling into the fine mesh does not necessarily mean that the person has been caught as a tax evader. But, each year, the tax authorities have tightened their grip and crossed more information, making it difficult for taxpayers to circumvent or omit information in their income tax returns.

According to Receita, the main reasons that led to the withholding of declarations last year were:

  • Omission of income of declared holders and dependents: 46% do total
  • Deductions from medical expenses: 26%
  • Divergences between the IRRF informed in the declaration and the informed in DIRF: 21%
  • Deductions from tax due, receipt of accumulated income and divergence of information on payment of carnage or supplementary tax: 7%

Tips for not falling into the fine mesh

  • Separate in advance all documents and receipts of income and deductible expenses;
  • Include all income received in the past year, even if that income has not been taxed at source (wages, pensions, amounts received from private pension plans and rents), as well as income received by dependents (even if they are minors) ;
  • Inform only deductions of expenses supported by suitable documents that prove the expense;
  • Inform bank account balances correctly (balances above R $ 140) and do not allow third-party transactions in your account;
  • Inform the true value of the acquisitions and sales of goods, mainly of real estate;
  • Always check if the change in equity that occurred in the year is compatible with the income received informed in the declaration.
  • Check that the CPF and CNPJ numbers in the Annual Income Report are correct. If there is an error, inform the paying source to arrange the correction of the report and rectification of the DIRF;
  • Check that the amounts informed in the declaration are the same as those in the income statement provided by the paying source;
  • Always report eventual redemption of private pension, labor indemnity and INSS retirement;
  • Be sure to declare any taxable income received in the past year, including rental and dependency payments;
  • Check, when applicable, if you have been informed of the payment of carné-lion or supplementary tax, as well as if the declared values ​​match the values ​​collected and if the DARFs were collected with the correct code;
  • Check that all dependents listed in the declaration can be classified as such;
  • Make sure that you have all the proofs of the declared expenses (for health, education and other expenses that are deductible) and that your values ​​match, as well as whether any refunds were informed.
  • Remember that only medical expenses that are in the name of the taxpayer and / or dependents listed in the declaration can be deducted; these expenses must be proven by means of notes and receipts that contain the data of the hospital or the health professional, and the data of the patient;
  • In case of alimony, check if the amounts informed match the payment receipts or the amounts discounted on the sheet. Alimony payments can only be deducted as a result of a court-approved sentence or agreement. Any other payment not established in a court-approved sentence / agreement is not deductible.
  • Remember that real estate and automobiles must be declared at their acquisition cost and not at market value;
  • If you have an investment in shares, remember that earnings above R $ 20 thousand must be declared and the tax on them must be collected;
  • Remember that a child can only be dependent on the father or mother. The double inclusion will make the two end up falling into the fine mesh.

Rectify whenever necessary

It is worth remembering that the taxpayer can correct the declaration sent as many times as he deems necessary without having to pay a fine. After the deadline for delivery, rectification is still possible, but the taxpayer will no longer be able to change the declaration model (simple or complete). The declaration will be sent until April 30th.

The rectification can also be done to reduce the amount of tax to be paid or to increase the refund to be received. For example: after submitting the declaration, the taxpayer remembers that he did not report a medical expense, which is fully deducted. He can make the rectifying declaration and thus have reduced the amount of tax payable or increased the refund receivable.

To rectify the declaration, just open the declaration already sent in the declaration generating program and correct or inform the values.

How to know if it fell into the fine mesh

To find out if the tax return has been withheld, the taxpayer who has already filed the tax return must access the Federal Revenue website.

To find out if your Declaration is in mesh, go to e-CAC. Select the option “My Income Tax (Extract from the DIRPF)” and in the “Processing” tab, choose the item “Pending Pending”. There you can see if your declaration is in mesh and also check what is the reason why it was withheld.

If the statement is in mesh because you made a mistake in filling out or failed to report anything, you can make a correction to your statement, as long as you have not yet received the summons. See here the guidelines of the IRS.

Videos: learn all about the 2021 Income Tax

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