Deadline Reduction for NF-e Recipient Manifestation
29/05/2026HIGHLIGHTS
Missed the income tax deadline? Learn how to regularize your situation
Taxpayers who did not submit their return on time are subject to a fine
The deadline for filing the 2026 Individual Income Tax Return was May 29. If you did not file by the deadline, it is essential to act quickly to avoid further issues with the tax authorities.
Filing your tax return after the deadline results in a minimum fine of BRL 165.74, which can be as high as 20% of the tax owed. In addition, your CPF (Individual Tax Registration) number may be marked as “pending resolution,” which can make it difficult to obtain credit, get a passport, and may restrict banking transactions and property registrations.
How to file a late tax return
The main recommendation is to file your tax return as soon as possible. Once filed, the Revenue Service automatically calculates the penalty and generates the Federal Revenue Collection Document (Darf) for payment. The sooner the Darf is paid, the lower the interest charges will be.
If there is a refund due, the fine may be deducted directly from the refund.
Deadline for paying the fine
Anyone who files their tax return late has up to 30 days to pay the corresponding fine. After that period, late payment interest will accrue.
Specialized Support
The DPC Private team, which specializes in serving individual clients, offers support in preparing, amending, and tracking personal income tax returns, as well as managing notifications and proceedings with the Federal Revenue Service. Avoid problems with the tax authorities by relying on this support: dpc@dpc.com.br.
How can DPC help your company?
Domingues e Pinho Contadores has specialized team ready to assist your company.
Contact us by the e-mail dpc@dpc.com.br
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