2024-04-23 23:39:56
Until last Monday (22), around 15.5 million taxpayers had already settled their accounts with Leão. The deadline for submitting the declaration ends on May 31st. For those who miss the deadline, the fine for late declarations will be 1% to 20% of the tax due, with a minimum value of R$165.74. Econet Editora will hold, next Thursday (25th), at 3pm, a live broadcast on its YouTube channel to clarify the main doubts regarding filling out the document. The live takes place on Accountant’s Day and is a way of honoring Econet Editora’s more than 50 thousand customers.
For the 2024 edition, individuals who had exempt and non-taxable income above R$200,000 in 2023 will have to submit an income tax declaration. Previously, the limit was R$40 thousand. There are also other new features related to mandatory delivery: the taxable income limit increased from R$28,559.70 to R$30,639.90.
“These changes are related to Law No. 14,663/2023, which increased the minimum wage and modified values in the progressive income tax table”, explains Juliano Garrett, director of the federal area at Econet Editora. It clarifies that the list of taxable gains includes: salary, vacations, overtime, provision of transport and similar services, rent received, among others.
Changes for this exercise
The 2024 version of the Personal Income Tax brings some changes, such as in the assets and declaration rights form, for more precise identification of the type of cryptoactive, for those who have this type of investment.
The food form for people who pay alimony has also been changed and there is an increase in the information that needs to be presented. “In addition to the obligation to include the person’s CPF, the declarant will also need to inform the dates relating to the type of process carried out, be it the date of drawing up of the public deed, for example, or the date of the court decision”, reports Garrett.
Three other mandatory rules were created to submit the declaration in 2024 due to the sanction of the offshore law (nº 14,754/23). The following are subject to them: whoever holds a stake in trust abroad; those who wish to update their assets and rights abroad at market value; and those who chose to detail the assets, rights and obligations of an entity controlled abroad as if they were their own.
Thinking regarding the difficulties faced by accountants and taxpayers in adapting to the new rules, Econet Editora launched, for its more than 50 thousand subscribers, a new special area on the company’s website. The hotsite aims to provide explanations and greater detail regarding the new rules for submitting the declaration.
Brazilians living abroad
Juliano Garrett clarifies that Brazilians, or residents of Brazil, who have remained abroad for less than 12 months and who intend to maintain their residence in the country, are not required to present a declaration of definitive departure. “However, they continue to be obliged to comply with all Federal Revenue requirements, such as submitting income declarations and paying taxes in Brazil”, he points out.
In this situation, according to the director of Econet Editora, the declaration must be completed normally, indicating all assets and rights maintained in Brazil, income obtained and deductible expenses. “This applies to investments in the stock market, financial investments, corporate interests, movable and real estate assets. For income that is exclusively taxed at source or definitively, this must be reported separately, in the form of the same name”, he highlights.
In the case of Brazilians or residents of the country who intend to reside abroad for a period of more than 12 months, there is an obligation to deliver a definitive departure notice, as well as a declaration of definitive departure for the period in which they remained resident in Brazil. They must also pay the tax due in a single installment within the same deadline for submitting the declaration (last day of May of the calendar year following the definitive departure). In this case, they are no longer required to submit an income statement following leaving. “Such Brazilians or taxpayers only remain as income tax payers if they maintain investments in the country, such as financial investments and real estate, for example”, highlights Juliano Garrett.
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