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Did you miss the 2023 Income Tax declaration deadline? This is a tax obligation that requires attention and organization on the part of taxpayers.
However, for various reasons, it is possible to miss the deadline for submitting this document, which can lead to undesirable consequences.
In this article, we will examine the most common causes for missing your tax return deadline and what alternatives are available if the deadline is missed.
The deadline for declaring income tax ended on the 31st (yesterday)
The deadline for submitting the Income Tax declaration ended last Wednesday (31), and those who are required to declare and did not send the document on time now have a debt with the tax authorities.
According to information from the Federal Revenue, if the declaration is presented after the established deadline or is not presented at all, the taxpayer who is required to declare will be subject to the payment of a late fine, calculated as follows:
- Fine of 1% per month, or fraction of the delay, on the amount of tax due in the declaration, even if it has been paid in full, with a limit of 20%;
- Minimum fine of R$ 165.74 (applied only to those who were “obliged to declare”, even if they had no tax to pay).
The IRS recommends that taxpayers regularize their situation as quickly as possible. The late declaration can be sent from 8am this Thursday (1st).
Next, check the measures to be taken if you have missed the delivery deadline.
Did you miss the 2023 Income Tax declaration deadline? And now?
As explained by Diego Zacarias dos Santos, specialist in internal auditing and regulatory affairs at the company I counted, the method of submitting the declaration after the deadline does not differ from that of documents sent within the period stipulated by the Federal Revenue Service.
Therefore, the taxpayer has the option of sending the document through the Declaration Generator Program (PGD).
O software can be downloaded on the computer, or use the My Income Tax app or the e-CAC (Virtual Taxpayer Service Center).
The main distinction is that, when transmitting the Personal Income Tax Declaration (DIRPF) after the deadline, you will receive a “Notification of fine assessment”.
In addition, a fine payment guide (Darf) will be sent, as well as information and deadline to make the payment and regularize the situation with the Federal Revenue Service, as highlighted by the executive.
How is the fine paid?
According to Santos, the fine for delay in submitting the declaration is non-negotiable and must be paid through the issuance of the Federal Revenue Collection Document (Darf).
If the fine is overdue, it is possible to generate the guide by checking the debts and tax pending issues in the “Tax situation” section of the e-CAC.
It is necessary to emphasize that, in general, the Federal Revenue Service offers a period of up to 30 days for the taxpayer to pay the fine and/or Income Tax due, if they have submitted the declaration after the deadline.
Therefore, if payment is not made within this period, late payment interest calculated based on the Selic rate, which is the country's basic interest rate.
Santos also highlights that the amount of the fine can be deducted from the refund, if the taxpayer is entitled to receive tax back, but in this case interest will be added.
What if I don't pay the fine? What happens?
According to Santos, the unpaid fines, as well as the tax due that is not paid within 30 days after late delivery, may be considered as tax outstandings and debts.
This situation can be checked in the “Tax Status” section, a document that proves the taxpayer's regularity with the Federal Revenue Service and is available on e-CAC.
As explained by the Contabilizei representative, when the pending issue is registered in the “Tax Situation” section, the amount owed can be included in the Active Debt through the Informative Register of Unpaid Credits of the Federal Public Sector (Cadin).
Cadin is a database that records the names of taxpayers responsible for debts with federal government bodies and entities.
If the taxpayer has his name included in Cadin, his CPF may suffer a series of consequences (see details below).
Furthermore, Santos emphasizes that failure to pay a tax due, in extreme situations, can be considered tax evasion, that is, a crime against the tax system.
This situation may result in the cancellation of the taxpayer's CPF and may also initiate tax action with criminal purposes for the IRS.
In such cases, after a final decision at the administrative level, the matter will be forwarded to the Public Prosecutor's Office, which is the institution responsible for filing criminal complaints.
What are the consequences for those who do not declare Income Tax?
Did you miss the 2023 Income Tax declaration deadline? And you wish not to declare further, are there any consequences?
In addition to the fines for delay and monetary correction on the tax payable, if an amount owed is identified, the taxpayer may face more serious consequences, such as restrictions and negative registrations in the CPF, says Santos.
This situation can have several implications, such as:
- Impediment in issuing or renewing passports and work cards.
- Impossibility of enrolling in educational institutions and participating in public competitions.
- Negative impact on your credit score, making it difficult or even preventing you from obtaining financial products and services.
- Protest at a notary's office and inclusion of the taxpayer's name in credit protection bodies, in addition to additional costs for regularization.
- Failure to issue the Clearance Certificate of Debts Relating to Federal Tax Credits and the Union's Active Debt (CND), necessary, for example, for real estate financing.
- Possibility of legal action for collection through tax enforcement.
- Blocking of amounts available in a current account and even blocking of other assets, if the debt is enforced.
- Payment of legal costs and fees resulting from any legal actions initiated by the Attorney General of the National Treasury.
Did you miss the 2023 Income Tax declaration deadline and have questions about it? Leave it below in the comments!
