The Income Tax program must be downloaded from the Federal Revenue website: https://www.gov.br/receitafederal/pt-br/centrais-de-conteudo/download/pgd/dirpf.
It is worth mentioning that since 2020, Java has already been “embedded”, that is, it is not necessary to install or update it separately. To install the “cross-platform” program or programs from previous years, remember to keep the Java Virtual Machine (JVM) updated on your computer. See operating systems below:
Add execution permission, using the command “chmod +x file_name.bin” or according to the Window Manager used.
Run the “.dmg” or “.pkg” file, as appropriate.
This option does not require an installer and is intended for users who need more control over the installation. To use this option, unpack the zip files (.zip) in the desired location and use the instructions in the “Read_me.htm” file.
Solaris (previous years)
Execute “java -jar file name.jar” on the command line.
Who must declare income tax?
You are required to declare Income Tax 2023 who received taxable income in 2022 in amounts greater than R$ 28.559,70 or earned more than 40,000 reais in exempt, non-taxable or taxable income in the year, such as severance pay or savings income.
Even if you have not registered the above income, you must declare the tax if you meet at least one of the following conditions:
- obtained gross revenue in an amount greater than BRL 142,798.50
- intends to compensate, in calendar year 2022 or later, losses from previous calendar years or from calendar year 2022;
- had, on December 31, possession or ownership of assets or rights, including bare land, with a total value greater than R$ 300,000
- became a resident in Brazil in any month and was in that condition on December 31; or opted for exemption from Income Tax levied on the capital gain earned on the sale of residential properties, if the proceeds from the sale are applied to the acquisition of residential properties located in the country, within a period of 180 days, counted from the execution of the contract of sale, pursuant to art. 39 of Law No. 11,196, of November 21, 2005;
Obtained gross revenue from rural activities in excess of BRL 142,798.50 or intends to offset, in the base year of 2022 or later, losses from previous calendar years or the base year of 2022.
What happens to those who do not deliver the IR statement on time?
Anyone who misses the deadline is subject to a minimum fine of R$ 165.74 and a maximum of 20% of the tax due. It is valid both for those who have tax to pay and to refund.
The fine is generated at the time of delivery of the declaration and the notification of entry is together with the delivery receipt and the taxpayer will have 30 (thirty) days to pay the fine. After this period, default interest (Selic rate) begins to run. The Darf of the fine can be issued by the income tax program or by e-CAC, in the Meu Imposto de Renda option.
