If you have one of THESE diseases, you do not need to declare Income Tax in 2023.

The Federal Revenue has special rules regarding exemption from payment of personal income tax (IRPF). One of the established criteria is “due to serious illness” according to Law 7.713/1988.

In this regard, see below who can be exempted from taxes.

Illnesses that exempt from paying income tax

See the list below.

  • AIDS (acquired immunodeficiency syndrome);
  • Mental alienation;
  • Severe heart disease;
  • Blindness, including monocular;
  • Radiation pollution;
  • Paget’s disease in advanced stages (osteitis deformans);
  • Parkinson’s disease;
  • Multiple sclerosis;
  • ankylosing spondyloarthritis;
  • Cystic fibrosis (mucoviscidosis);
  • Leprosy;
  • Severe liver disease;
  • Occupational disease;
  • Severe nephropathy;
  • Malignant neoplasm;
  • Irreversible and disabling paralysis; It is
  • Active tuberculosis.

Who should declare income tax?

See the rules below.

  • Who received a taxable income of more than R$ 28,559.70 during the year or about R$ 2,380 per month, including salaries, pensions, pensions and rents;
  • Who received income from an exempt, non-taxable or taxable source above R$ 40 thousand; this includes FGTS (Self-Care Guarantee Fund), unemployment insurance, donations, inheritance and PLR;
  • Who had capital gains or profit tax payable rights from the sale of goods;
  • Who carried out actions in the stock exchange;
  • Who has assets or rights to 300 thousand BRL on December 31, 2022;
  • Who had an income from rural activities above R$142,798.50.

What happens if I don’t declare income tax?

Traffic ticket

First, all taxpayers who do not submit the declaration within the collection period must pay a fine of 165.74 roubles. This is the minimum amount charged to citizens, even if there is a tax to pay or refund.

In practice, the penalty is 1% of the tax amount per month, up to a limit of 20%. However, when the taxpayer has no tax to pay, or when the amount equivalent to 1% of the tax payable is less than R$165.74, the minimum amount payable will be the above.

irregular CPF

Another consequence is the Individual Taxpayer Registration (IPR) situation, which may become irregular. Thus, when the taxpayer does not submit the declaration and does not pay the fine, it is registered in the information register of unpaid loans of state bodies and entities (Cadin).

So when a taxpayer’s CPF is consulted, it appears to be “awaiting regulation”. In this case, the person is not allowed to perform or hire certain financial services, such as loans, financing, obtaining a passport, having a credit card, etc.

Tax avoidance

In the most extreme cases, non-declarants and non-payers are subject to a more thorough assessment of financial transactions. In this way, a cancellation is possible for the Federal Revenue CPF: by the taxpayer, and in case of tax evasion, the person may be arrested. The punishment can reach up to two years in prison.

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