Income Tax 2021: find out what happens if the taxpayer does not comply with the return | Income tax 2021

According to Daniel Calderon, managing partner of Calderon Contabilidade, the corrective statement can be sent until the last day of the delivery period, that is, Until April 30.

To do this, it is necessary to enter the IR program, select the return sent with errors, report the receipt number, correct the errors, report that the return is being rectified, and send it.

Calderón points out that the rectification made up to the delivery deadline allows the taxpayer to change the declaration model: from complete to annual or vice versa. After this period, rectification can still be performed, but the regimen can no longer be changed.

Crossing of information and notice of Income

As soon as the return is transmitted, the IRS begins to process the data and collate the information provided by the taxpayer and other sources, such as companies, banks and notaries, to verify if the accounts declared by one party and the other are coincidence, explains Calderón.

What most often leads the filer to fine mesh is the omission of sources of income, the inclusion of non-deductible expenses and the information of values ​​higher than those that were, in fact, expenses.

When noticing divergences, at first, the IRS only informs the declarant that something is not happening and what is the pending issue that needs to be clarified.

The communication of this error is made through the e-CAC (Virtual Service Center) portal on the website of the Federal Treasury of Brazil, in which it is possible to monitor the processing of the return. To access e-CAC, the declarant must have a Digital Certificate or generate an access code, indicating the receipt number of the declaration in which the error was found.

“The ideal is to always follow the website to know how your statement is going,” advises the expert.

Depending on how the declarant responds to this notification, he may face different types of punishment. When accessing the e-CAC and checking the pending matter, the declarant must correct it by means of the IR corrective declaration.

Once this is done, the penalty that the declarant may have, if there is tax owed, It is a penalty of 0.33% per day of delay on this tax owed, limited to 20% of the amount of the IR owed, Default interest is also charged, which is equal to the variation of the Selic rate accumulated in the period.

If the taxpayer verifies the pending matter and is certain that it is unfounded, they must schedule an appointment with the Tax Service to present the documentation that proves the veracity of the declared information, and can also wait for the Tax Authorities on the pending matter . and appear at the Tax Service to cure it.

If the declarant is notified of the pending matter by e-CAC, but does not do anything about it, clarification will be requested from the Tax Authority. In this case, if the error is verified, the declarant will pay a penalty of 75% on the tax owed, corrected by the Selic variation. This is called an official penalty and is different from the late payment penalty, which is paid spontaneously, without the filer being cited.

The IRS may also institute an administrative process to investigate possible errors and omissions. In cases of evidence of fraud or evasion, the fine amounts to 150% of the tax owed in more serious situations, such as presenting a false medical receipt or other falsified documents to increase the refund or decrease the tax payable.

In addition to fines in cases of fraud, the declarant can also be prosecuted for a tax offense.