The program for the declaration of the Personal Income Tax (IRPF) 2021, base year 2020, is already available on the Federal Revenue website, since 8 am on Thursday (25). The declaration can be delivered between March 1st (next Monday) and April 30th.
As there was no readjustment in the table that determines the income tax rate, those who received, in 2020, up to R $ 28,559.70 of taxable income (wages, retirement or rent income) are exempt.
If you received emergency assistance, beware: it does not count what was earned last year. That is, if your earnings, excluding the emergency benefit, do not exceed the exemption limit, you do not need to make the claim.
“There is no obligation to submit a declaration because you received the emergency aid. The obligation is from those who received emergency aid but also income above the ceiling,” said the auditor and responsible for the income tax program, José Carlos Fernandes.
The IRS estimates that three million people received emergency aid and earned, in 2020, more than R $ 28,559.70; these taxpayers will have to return the amounts received from the government, including dependents. According to Fernandes, the IRPF program will automatically generate a Federal Revenue Collection Document (Darf) for the payment of the amount received.
The IRS also announced the dates for the refund lots: May 31, June 30, July 30, August 31 and September 30.
Watch the presentation of the new rules of the IRPF 2021 (the emergency aid part starts at 21m10): https://youtu.be/aQFemqgph5Q