He is MicroENTREPRENEUR (Mei) Or participate in CNPJ for the company does not automatically ask the individual to approve the income tax.
On the other hand, activities that are carried out as Mei or through companies can generate an individual income. These gains can be classified as tax, exempt or non -taxable.
That is, if the Mei (i.e. the individual responsible for the project) or the partner of the company he received, in the previous year, the income that exceeds the limits determined by the Tax Authority, will be obligated to submit the approval of the income tax.
It is necessary to properly calculate the achieved profits with the MEI activity to fill the individual’s tax declaration properly, if there is mandatory.
“In the case of the activity that was implemented as Mei, the individual’s income will be the profit that he withdraws. In other words, the personal performance of businessmen is the result of total revenues obtained with commercial activity, less work expenses, such as: rent, Internet, commodity purchases, employee (CNPJ Mei),” shows the legal advice of Sebrae.
This profit may be considered an exempt or tax income Paradise income taxDepending on some criteria.
If Mei has regular accounting books, proving the profit that has been obtained and distributed, the total value of profit will be considered an exempted income.
In the case of Mei without accounting to hold the books, the next rule on profit was considered a loyal income only until the following percentage of the total annual revenue is applied:
- 8 % for trade, industry and goods transport;
- 16 % for passenger transport activities;
- 32 % for service activities in general.
In addition, the individual who is MEI may have other sources of income or profits that exceed the profit of commercial activity. All of this income in the account must be considered to verify the adherence to submitting the advertisement, such as: employment salaries with an official contract (CLT), rental receipts, the values of the Bullis Familia program, among other things.
Other attitudes may also be required to deliver the admission of income tax, such as possession or ownership of assets and rights on 12/31/2024, which exceeds a total value of $ 800,000.00.
Who is required to announce the income tax in 2025?
- The taxable income received, taking into account the amendment in the statement, which exceeded a group of $ 33,888.00;
- The exempt, non -tax or taxable income, received exclusively in the source, which exceeded a total of $ 200,000.00;
- It was obtained, in any month, the capital profit in selling assets or rights subject to the occurrence of tax;
- The alienation operations in shares, similar shares, commodities, and commodities, have conducted a total of $ 40,000.00 or with the net gains subject to taxes;
- She got gains in rural activity and total revenues of more than 169,440.00 dollars, or intended to compensate, in the 2024 evaluation year or later, the losses of the previous years of calendar or the evaluation year for the year 2024;
- On December 31, goods or ownership of goods or rights, including naked lands, for a total amount of more than $ 800,000.00;
- He went to the state of the population in Brazil in any month, and in this case, it was on December 31, 2024;
- He chose the income tax exemption on the capitalist pioneer acquired in the sale of residential properties, if the selling product is applied to the acquisition of residential properties in the country, within 180 days, at the end of the contract;
- He chose to announce the assets, rights, and obligations that were arrested by the entity subject to control, direct or indirect abroad, as if it were directly held by the individual, according to the tax transparency system of the controlled entity established in the ART. 8 of Law No. 14,754, on December 12, 2023;
- On December 31, ownership of other funds and contracts governed by foreign law with similar characteristics, according to the arts. 10 to 13 of Law No. 14,754, on December 12, 2023;
- Choose the value of the real estate market, according to art. 6 of Law No. 14,973, on September 16, 2024, or obtained income from the capital applied abroad in the methods of financial requests, profit and profit distributions from the entities subject to control, according to the arts. 2 to 6-A from Law No. 14,754, on December 12, 2023.
Priorities for money recovery
Regarding the priority in the most important money funds, revenues maintained a preference for those who used the pre -named statement and chose to get recovery via PIX.
However, the priority list follows as follows, regardless of whether it has been used in advance or pixels:
- Taxes between 80 years or more;
- 60 -years or more, persons with disabilities and patients with severe illness;
- Which the largest source of income is teaching.
- Use the prior name and choose to get a recovery with PIX;
- Other shareholders.
When does the income tax start?
- The first to return: 05/30/2025
- According to many restrictions: 06/30/2025
- Third of the restrictions: 07/31/2025
- Chamber a lot of restrictions: 08/29/2025
- Fifth of the recovered amounts: 03/30/2025
Who does not transfer it is subject to sanctions
According to the Tax Authority, the taxpayer who sends the late tax declaration of income is subject to a fine. The penalty is equivalent to 1 % of the amount of tax due, with the minimum amount of $ 165.74. The fees can reach a maximum of 20 % of the due tax.
