Because it is updated year after year, the income tax (IR) leaves many doubts in the population about its application. Including, due to several public statements without much clarification, it has become even more difficult to understand how it will work this year. Therefore, today we detail how the 2023 income tax works. Then check the status of program for 2023.
The functioning of the Income Tax in 2023
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From now on, you will be on top of the declaration process, the IR table, who declares it, deadlines, request for exemption and the like.
1. IR table
Despite the expectation of a readjustment in the IR table in 2022 not being met, there are still discussions about it. However, while this does not happen, the following ratio is expected for 2023 – the same since 2015:
- Up to BRL 1,903.98 – exempt;
- From BRL 1903.99 to BRL 2,826.65 – 7.5%;
- From BRL 2,826.66 to BRL 3,751.05 – 15%;
- From BRL 3,751.06 to BRL 4,664.68 – 22.5%;
- Above BRL 4,664.68 – 27.5%.
2. Declarants and non-declarants
It is important to point out that both individuals and persons legal need to declare, despite the IR being different for both. However, not every individual needs to declare. Since only those who had an accumulation of more than BRL 28,559.70 in 2022 or received tax-free income above BRL 40,000 must make the declaration.
In addition, the IR declaration has other requirements, namely: gross income from rural activity greater than BRL 142,798.50, ownership of assets above BRL 300,000 and investments made in the market financial.
Finally, those who do not fit the rules mentioned above do not need to declare income. Even the dependents of the declarants who fit the items mentioned do not declare income.
3. exemptions
Due to some health problems, it is possible to apply for exemption from the IR. Check out the reasons why:
- Mental alienation;
- Severe heart disease;
- Blindness;
- Radiation contamination;
- Paget's disease (advanced stages);
- Parkinson's disease;
- Multiple sclerosis;
- ankylosing spondyloarthritis;
- Leprosy;
- Severe liver disease;
- Occupational disease;
- Severe nephropathy;
- Malignant neoplasm;
- Irreversible and disabling paralysis;
- Acquired immunodeficiency syndrome;
- Active tuberculosis.
4. Term
To date, there has been no disclosure of the deadline for the income tax return. However, it is important to be aware, as those who declare after the deadline are subject to a fine.
how to declare
Check now the guide for carrying out the IR declaration process:
1. Individuals (IRPF)
The natural person has three alternatives to make the declaration. Are they:
- Through Statement Generator Program (PGD);
- Through the “My Income Tax” application: available for iOS It is android;
- Accessing the e-CAC portal.
2. Legal Entity (IRPJ)
The path of the IR declaration that the legal entity must follow is:
- enter theIRS;
- Install the computer Statement Generator;
- Log in;
- Send the requested data;
- Through the Receitanet program and the Federal Revenue website, you will send the declaration and the process will be finalized.