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Imposto de Renda Pessoa Física – IRPF 2018/2017

2018年04月26日 | ブラジルの税務

Hello, This is Tokyo Consulting Firm Brazil’s Blog.

We are talking about “Imposto de Renda Pessoa Física – IRPF 2018/2017”

 

Annually Brazilians have to send information to the “Receita Federal do Brazil”. Every year, the IRPF is deducted from workers' earnings and passed on to the Federal Government and the department responsible for organizing this is “Receita Federal do Brazil”. This amount who is the minimum to get tax, is stipulated by the competent bodies. If the citizen required to deliver the declaration does not do so, it will suffer a penalty and will have some activities blocked in the country. Could be delivered late but there is a penalty.

This statement must be made within the months of March and April of each year. Without gender definition, always respecting the progressive IR table, all are obliged to inform all the receipts, gains, expenses and payments in relation to the calendar year, which is always the year before the current year. Being obliged to declare:

 

  • Received income exempt, not taxable or directly taxed at source, over BRL 40.000, as 13th salary, lottery awards, gains on financial investments and savings interest.
  • Received taxable income in the declaration, with sum stipulated in more than BRL 28.559,70. (Ex.: Salary, Retirement.)
  • It had a capital gain on the sale of assets or rights, prone to taxation, or made operations on stock exchanges, merchandise, or similar activities.

 

After reporting the federal income all of your calendar year income, in the system itself the calculation is done and checked how much tax you really need to collect. Since the IRPF is made monthly without considering its dependents and/or payments made, it usually tends to reimburse the government, since a greater value was retained than it should be for that taxpayer. There are cases that IR should be collected because during the period it was not done. In order not to have these surprises RFB makes available the system called “Carnê Leão” that during the current year you can go by declaring the amounts received that the IR withholding hasn’t been made and so in the year following the realization of the IRPF you will not need to collect the tax on them

 

 

Source: http://receita.fazenda.gov.br


 

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