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The taxpayer can check the day after sending the tax return. Income Tax 2021 if there are divergent or inconsistent data and send a rectifying correction if it is confirmed that the error was really his.
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According to Daniel Calderon, managing partner of Calderon Contabilidade, the rectifying statement can be sent until the last day of the delivery deadline, that is, until April 30th.
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For this, it is necessary to enter the IR program, select the declaration sent with errors, inform the receipt number, correct the errors, inform that the declaration is rectifying and send it.
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Calderon points out that the rectification carried out until the deadline for delivery allows the taxpayer to change the declaration model: from complete to annual or vice versa. After this period, the rectification can still be made, but the regime can no longer be changed.
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Crossing of information and notice of the Revenue
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As soon as the declaration is transmitted, the IRS begins to process the data and cross-check the information provided by the taxpayer and other sources, such as companies, banks and notaries, to check if the accounts declared by one party and the other are matching, he explains. Calderon.
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What most often leads the declarant to the 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.
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When noticing divergences, at first, the IRS only informs the declarant that something is not happening and what is the pending issue that should be clarified.
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The communication of this error is made by the e-CAC portal (Virtual Service Center) on the website of the Federal Revenue of Brazil, where you can follow the processing of the declaration. To access the at CAC, the declarant must have the Digital Certificate or generate an access code, informing the receipt number of the declaration in which the error was found.
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“The ideal is to always follow the website to find out how your statement is doing,” advised the expert.
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Depending on how the declarant responds to this notification, he may face different types of punishment. When accessing the e-CAC and verifying the pending issue, the declarant must correct it by means of the IR rectifying declaration.
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That done, the punishment that the deponent may have, if there is tax due, is a fine of 0.33% per day of delay over this tax due, limited to 20% of the amount of IR due, late payment interest is also charged, which is equivalent to the variation of the Selic rate accumulated in the period.
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If the taxpayer verifies the pending issue and is sure that it is unfounded, he must schedule an appointment with the Revenue Service to present the documentation that proves the veracity of the information declared, and he can also wait for the Tax Authorities on the pending issue and appear in the Revenue Service to heal it.
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If the declarant is notified of the pending issue by e-CAC, but does not do anything about it, he will be asked to provide clarifications to the Tax Authorities. In this case, if the error is proven, the declarant will pay a 75% fine on the tax due, corrected by the Selic variation. This is called an official fine and is different from the late payment penalty, which is paid spontaneously, without the declarant being summoned.
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The IRS can also institute an administrative process to investigate possible errors and omissions. In cases of evidence of fraud or evasion, the fine rises to 150% of the tax due in more serious situations, such as presenting a false medical receipt or other forged documents to increase the refund or decrease the tax to be paid.
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In addition to fines in cases of fraud, the declarant can also be prosecuted for tax crime.
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