the statement of Income Tax (IR) It is extremely important for consumers to meet the requirements that require the procedure. However, in reality, many people do not know the consequences of not filing the tax declaration.
In this regard, see below what happens to those who do not declare IR.
What happens if I don’t declare IR?
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.
Another consequence is Register of Individual Tax Payers (CPF), which can 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.
In the most extreme cases, non-declarants and non-payers are subject to a more thorough assessment of financial transactions. In this way it is possible that IRS cancel the taxpayer’s CPF and the person can be arrested for tax evasion. The punishment can reach up to two years in prison.
I missed the IR declaration deadline, what should I do?
In this scenario, the first step is to log into the federal revenue system and fill out the information and file the return, even if late. The difference is that a Federal Revenue Collection Document (DARF) will be generated upon submission.
It is through the DARF that the fine must be paid, but it will only be effective if settlement occurs within 30 days of issue. Thus, the proof of submission of the IR declaration will be given through a computer, portable media or mobile device.