Photo: Marcello Casal Jr – Agência Brasil
In October, the Federal Revenue Office released a balance of the Individual Income Tax (Imposto de Renda de Pessoa Física - IRPF) 2021, concerning 2020. There were 36,868,780 submitted returns, and among these, 869,302 needed to go through a tax audit. This corresponds to 2.4% of the total.
Something that usually goes unnoticed about tax withholding is that simple mistakes can create a magnifying glass to deeper problems. That is because the audited tax return will be reviewed more carefully, which can result in the identification of errors and omissions that were not previously perceived in the cross-checking of information.
The top reasons that caused tax audits in this edition were:
As can be seen, the main occurrences are related to simple issues, which may have been caused by lack of attention or some information that is not under the taxpayer's control.
Augusto Andrade, partner at DPC and specialist in Individual Taxation, says that the reasons that lead to tax audits, identified by electronic cross-check, are usually generic like that.
But he also warns that, when requesting clarification and additional information from the taxpayer, the Federal Revenue Office may end up finding more complex problems.
“When a person is audited due to a difference in the payment of DARF monthly installments, for example, the Federal Revenue Office requests all proof of tax payment, including DARFs of capital gains. This in-depth review can bring to light other inconsistencies”, he explains.
The taxpayer has some possible paths:
When taxpayers understand that they have made a mistake or provided incomplete information, they can get ahead and rectify it. But this is only possible when you have not yet received a notice.
In this case, the taxpayer will receive a list of documents that need to be presented in a certain period, to explain the pending items.
In this case, it is necessary to check the guidelines of the DIRPF Processing Statement and formalize a tax audit Digital Process through the e-CAC Portal.
“Our guidance is always focused on preventive action, so that all points in the tax return are filed correctly and carefully. In addition, it is worth resorting to specialized support, especially when the taxpayer has a greater volume of goods, investments and has experienced complex tax situations in the calendar year”, says Andrade.
In relation to IRPF 2021, now is the right time for correction. Taxpayers who got audited and are afraid of having committed mistakes among those initially pointed out by the cross-checking of information can count on DPC's support to regularize the situation. Get to know the customer service for Individuals.
Domingues e Pinho Contadores has a specialized team ready to assist your company.
Contact us by email at email@example.com
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