IRPF 2021: What Happens If The Return Is Sent Late?


IRPF 2021: According to the schedule released by the Federal Revenue, the Personal Income Tax (IRPF) may be delivered until 23:59:59 this Monday (31). Although it is a risky maneuver, many have left the task for “last minute”. On Friday (28), with only 3 days to go before the deadline, 5 million taxpayers still had their declarations pending, according to information from the federal agency.

If this is your case, be aware: if you fail to meet the deadline, you will be fined and, depending on the delay, the value can escalate a lot. According to the guidelines established by the Internal Revenue Service, the fine is 1% per month on the tax due, with a limit of 20% – a rule that applies both to those who need to return money to the agency, as to those who have tax to refund.

In addition, even taxpayers exempt from collection will not be exempt from the penalty: a minimum fine of R$ 165.74 will be charged, which is also valid in cases where the amount corresponding to 1% of the tax is equal to or less than the fine.

Delayed IRPF: what is the procedure?

But in practical terms, what happens when the declaration is sent after the end date? As soon as the system registers the action, the taxpayer will receive a document named “Notice of posting the fine” which, as you can imagine, will inform the amount due and the deadline for payment.

The discharge must be carried out within 30 days after submission of the declaration. If, for any reason, the payment is made late, late payment interest will be charged based on the Selic rate. In fact, those who are awaiting the refund of the tax will have the amount of the fine automatically deducted from the amount, including the additions due.

To pay the tax, it is necessary to issue the Federal Revenue Collection Document (Darf) in the IRPF 2021 Program. Just click on the item “Darf for late delivery fine”, located in the “Print” tab. After the final payment date, the agency will make available the updated DARF in the Program for calculation and printing of DARF Online.


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