A taxpayer who has filed an income tax return for 2023 and notices they made an error or submitted some incomplete information will be able to correct it without having to pay penalties.
that The modified statement replaces all information contained in the original statement And according to the accountant and co-founder of the platform Declare Fácil Vicente Sevilha, it is important to pay attention to Possible change in the amount of tax to be paid after the correction has been submitted.
“Don’t be alarmed! Although there is no penalty for correction, if you enter missing data in your IRPF, the amount of tax payable increases, you must cash out the difference with Selic penalty and interest.” [taxa básica de juros brasileira]says the expert.
- Learn all about income tax
Please note that the , After the deadline for delivery, taxpayers will be able to correct the declaration no later five times and for up to five yearsas long as the document is not subject to inspection procedures by the Federal Revenue Service – that is, as long as the taxpayer has not been summoned by the authority to file accounts.
“Although in the long term, the recommendation is that errors be corrected as soon as possible. Thus, the taxpayer avoids that advertising fall into the fine net,” Sevilha asserts.
How does the amended statement work?
If the taxpayer sends the return through the income tax program:
- Open the program and click on the option “transmitted“;
- Then click on the statement that needs to be corrected and select the option “Correct the statement– With this, the advertisement to be corrected will be available in the “In progress” tab;
- Click on the Recurring Statement field and Fill in the delivery receipt number from the original ad;
- Make the changes necessary;
- re-send Advertising.
If the taxpayer chooses to correct the declaration on tax authority:
- Access to e-CAC (Virtual Service Center) and report data to log in;
- Click on the option “My Income Tax (DIRPF Extract);
- Click on the year of the advertisement that you want to correct and select the option “Fill out the advertisement online”;
- In the new tab that the website opens, select the “Ad correction” option;
- make the necessary changes;
- Send the statement again.
However, in the latter case, Sevilha states that the version available for editing is simplified and limited, and therefore, the information on the sheets cannot be corrected:
- rural activity;
- capital gains;
- foreign currency
- variable income.
“In addition, models of real assets, rights, debts and obligations require the change of the digital certificate,” adds the accountant.
- What happens if I don’t authorize?
Tips for those who need correction
According to Civilelha, although the document submitted to the Treasury can be corrected several times, the recommendation is for the taxpayer to be careful and not exaggerate the number of changes, in order to avoid potential problems with the Federal Revenue Service.
- The modified statement will replace the original. Thus, it must contain all the correct information previously announced, as well as changes;
- Except for priority groups, revenue takes into account the order in which the statement is delivered to pay the refund. Therefore, l send the amended statement, Further processing is carried out, which The date of receiving the refund can be delayedwhere the taxpayer moves to the “end of the queue”;
- After the period of sending the document, the declarant must Maintain the initially chosen tax form and correct wrong information only;
- The phrase that is kept in the fine grid may not be corrected. Thus, if the Federal Revenue Service calls the taxpayer to provide an explanation, he or she must wait for the service.
More Stories
The 4-day work week could become a reality for those who have a formal contract
Limpa Nome promises discounts of up to 99%.
Foz de Amazonas: Obama technicians recommend rejection – 10/29/2024 – Environment