Business

IR 2022: Rent, alimony

You still haven’t filed your income tax return for this year, but you may already owe the IRS. There are some situations in which the tax should have been paid during the last year, and not just now, when submitting the IR 2022 return. the fine mesh.

The most common cases are the receipt of rent income, alimony and self-employment income. In such cases, the tax must be paid monthly. Sale of real estate and trading of shares and shares of real estate funds on the Stock Exchange may also require the payment of tax in the month following the transaction.

This is because the taxation system in Brazil is on a cash basis, on a monthly basis. That is, you have to collect the tax in the month following the event. The income tax declaration, which is normally delivered between March and April, is just an adjustment. This means that the declaration only serves to settle any differences payable or receivable on tax due over the past year.

At the end of this article, you will find step-by-step guidance on how to settle late taxes. Make payments before submitting the IR 2022, preventing your statement from falling into the fine mesh and being subject to even greater fines.

Are you self-employed, have you received a pension or rent? See if you need to make the lion meat

Anyone who received some income from work without a formal contract, such as self-employed or self-employed professionals, may have to fill out the so-called carnê-leão. The same goes for people who receive rent or alimony.

The monthly payment of tax through the carnê-leão is mandatory for those who received any of the incomes listed above with an amount greater than R$ 1,903.98 per month. Minors must also pay the carnê-leão if they receive a pension above this amount. In this case, the person responsible must fill out the carnê-leão using the minor’s CPF.

The 2021 carnê-leão, referring to income received last year, must be filled out directly on the Federal Revenue website.

It is necessary to have the access code and password for the Revenue’s virtual service system, the e-CAC. If you still don’t have the code and password, here’s how to get them.

It is also possible to have access to the carnê-leão if you are registered in the general system of federal government websites (gov.br) with a “silver” or “gold” level of reliability. See here for more guidelines on how to access the carnê-leão through the gov.br system.

IR22 - meat 1 - Reproduction - Reproduction
Image: Reproduction

After entering the Federal Revenue System (e-CAC), access the “My Income Tax” menu in the left corner of the screen. Then, locate the item “Access Carnê-leão” to have access to the monthly filling sheet.

IR22 - meat 2 - Reproduction - Reproduction
Image: Reproduction

You must complete the spreadsheet on the website in every month in which there was income. The program automatically calculates how much tax will be payable. If you haven’t received anything in a given month, no problem. Leave the value zero for that month.

After filling in the information, the carnê-leão program will generate a Darf (federal collection document) for each month in which there was income above the exemption limit (R$ 1,903.98).

You must print it in the program itself (click on the printer symbol) and then pay the Darf at the bank, directly at the branch or through the financial institution’s website or mobile application. Only make payment if Darf is within the due date. Otherwise, see further down in this article how to update Darf with late fees and interest.

IR22 - meat 3 - Reproduction - Reproduction
Image: Reproduction

Carnê-leão must be paid by the last business day of the month following receipt of rent

The Darf generated in the carnê-leão program must always be paid until the last business day of the month following the month in which the income is received. For example, if you received alimony or rent in March 2021, payment of the respective tax would have to be made by the end of April 2021.

If you did not make the payment on time, you are subject to a daily fine of 0.33%, up to a limit of 20% of the amount due, plus interest proportional to the Selic rate from the month following the due date until the month before the due date. payment, plus 1% interest in the month of payment.

Be aware that the carnê-leão program does not calculate the fine or interest for late payment. See below in this article how to proceed to generate a new Darf with the charges before going to the bank.

When making the declaration, simply import data from the carnê-leão

The correct completion of the carnê-leão throughout the year, in addition to being mandatory, speeds up the completion of the annual income tax return. Just send the information from the 2021 carnê-leão website to the IR 2022 declaration program.

To transport this information, access the “Imports” menu, on the left side of the IR 2022 filling program screen.

IR22 - meat 4 - Reproduction - Reproduction
Image: Reproduction

The IR 2022 program will ask you to enter your code and password from the Revenue system (e-CAC) or your CPF and password to access the federal government website system (gov.br). Select the option you prefer. The computer must be connected to the internet.

IR32 - meat 5 - Reproduction - Reproduction
Image: Reproduction

If you choose the “gov.br” system, click “yes” on the next screen. Then, the IR 2022 program will open a window on your internet browser with the initial page to access “gov.br” for you to enter your CPF and password.

IR22 - meat 6 - Reproduction - Reproduction
Image: Reproduction

After entering the access information to “gov.br” in the internet browser, return to the IR 2022 program. Inform who the carnê-leão is (owner or dependent) and click “ok” to complete the import.

Pension, rent and self-employed income below R$ 1,903.98 must be included in the declaration

Anyone who received alimony, rent or self-employment income with an amount equal to or below R$ 1,903.98 per month does not need to make the carnê-leão, but must inform the amounts received manually on the “Taxable income received from individuals” form. of the annual income tax return.

These incomes will be added to the other declared income, which may result in tax payable upon submission of the declaration. The omission of income can take your statement to the fine mesh.

Sale of property may require payment of tax soon after the transaction

Another situation that may require the payment of tax before the annual income tax return is the sale of a high-value asset, such as a property.

In general, sales of goods that add up to more than R$ 35 thousand in a month are subject to the payment of capital gain tax. The tax rate is 15% on profit for sales that record gains of up to R$5 million. Above this value, the rate increases progressively.

However, in the specific case of the sale of properties, there are some situations in which the transaction may be exempt from tax: if the sale value of the property is less than R$ 440 thousand; or if you intend to use the proceeds from the sale to purchase another property within six months of the sale; or even in the case of the sale of old properties from inheritance.

If the business does not qualify for any of the exemption situations listed above, the payment of Darf for the capital gain must be made by the last business day of the month following the sale. That is, if you sold a home in March 2021, you would have to collect the tax by the end of April 2021.

If you have not made the payment yet, you are subject to a daily fine of 0.33%, up to a limit of 20% of the amount due, plus interest proportional to the Selic rate from the month following the due date until the month before the payment. , plus 1% interest in the month of payment.

To calculate the amount of tax payable on a property sold in 2021, you need to complete the Capital Gains Calculation Program for 2021 (GCAP 2021), available on the Revenue website. The program will consider a series of information about the property, such as the year and value of the purchase, any improvements made over time and the brokerage paid to the realtor.

At the end of filling, you must print the Darf in the GCAP 2021 program itself. However, if you missed the payment deadline, see below in this article how to generate a new Darf with a fine and interest, before going to pay it at the bank.

When making the IR 2022, do not forget to transport the information from the GCAP 2021 to the “Capital Gains” form of the declaration filling program.

To do this, select the “Imports” menu on the left side of the IR 2022 filling program screen. Then, locate the item “Capital Gains 2021” and click on the yellow folder symbol, in the right corner of the screen, and choose the location where the GCAP 2021 file is saved on your computer.

Tax on sales of shares and real estate funds must be paid the following month

If you started investing in stocks or real estate funds on the Stock Exchange last year, be aware of the procedures for declaring these investments in the Income Tax.

In addition to detailing these investments in the annual return, you need to collect the tax on income from operations with these assets always in the month following the sale, using Darf with the tax code 6015 (earnings on the Stock Exchange).

In the case of shares, the rate is 15% for common trades and 20% for the so-called “day-trades”, which consist of buying and selling shares on the same day. Only sales of shares that total less than R$20,000 in a month are exempt. For real estate funds, the rate is R$ 20% on the profit obtained from the sale of shares.

Any losses recorded in one month can be deducted from the gains in the following months, deducting the tax calculation basis. But all this math needs to be done by you, in a well-organized spreadsheet, to show the IRS in case there are any questions.

Late payment of Darf is subject to a daily fine of 0.33%, up to a limit of 20% of the amount due, plus interest proportional to the Selic rate from the month following the due date until the month prior to the payment plus interest of 1% in the month of payment. See below how to calculate Darf with late fees before paying at the bank.

See how to update Darf with late penalty and interest

If you did not pay the tax Darf on time, follow the guidelines below to generate a new Darf with the late penalty and interest.

To calculate interest and fine, use the Sicalcweb program, available on the Federal Revenue website. Enter your CPF and date of birth, click on the box “I’m not a robot” and then click on continue.

IR Uber Sicalc 1 - Playback - Playback
Image: Reproduction

On the next screen, enter the number referring to the tax that has not been paid in the “Revenue code or name” field. You find this number on Darf in arrears.

If it is the carne-leão, the code is “0190”. For capital gain on the sale of real estate, the code is “4600”. And for capital gain on the sale of shares or real estate funds, use the code “6015”.

Fill in the “Accounting period” field with the month and year of the Darf you didn’t pay, in MM/YYYY format. For example, if you stopped paying the tax for March 2021, enter “03/2021”. If it was in April, enter “04 /2021”, and so on.

IR Uber Sicalc 2 - Playback - Playback
Image: Reproduction

Leave the “reference number” field blank. The “due date” field will be filled in automatically by the program after you enter the calculation period. Corresponds to the last working day of the month following the tax calculation month.

Enter the amount of tax that appears in Darf in arrears in the “Principal Amount” field. Click “Calculate”. The program will show the value of Darf with penalty and interest for payment until the end of this month.

To generate the document, click on the “Sel” frame on the left and then click on “Issue Darf”.

IR Uber Sicalc 3 - Playback - Playback
Image: Reproduction

If you are overdue on Darf by more than a month, repeat the above procedure for each month that you have tax arrears.

Source link

Related Articles

Leave a Reply

Your email address will not be published.

Back to top button