A Federalism It is expected to obtain 46.2 million explanations from Income tax in 2025. Part of this number are the people who started setting the requirements for hitting accounts with the tax authorities.
It is necessary to be aware, as the deadline for sending the income tax approval 2025 ends in the thirty.
By 8 pm on May 20, 28 million taxpayers have already sent their documents. Therefore, about 19 million people still need to send the statement.
Learn how to announce for the first time.
The Tax Authority provides a number of tools to help adopt an income tax.
There are different ways to fill and send, as well as options that speed up the information version. The following is a practical guide with your main steps to announce your tax simply and safely.
How to make an income tax approval
Methods of filling and shipping
Through the website (via the Internet)
You can fill the statement and send it directly online. To access the service, you must have an account on the Gov.br portal with a silver or golden safety level.
By computer program
It is also possible to download and install an income tax application program on the computer. However, you can complete all the information and send the data to the Tax Authority.
By cell phone or tablet
Download the application available from the application store or Google Play to fill the statement directly with a mobile phone or tablet.
The beginning of the advertisement
Prior statement
Through a GOV.BR account at the silver or gold level, it is possible to start the statement in several fields that were automatically completed. Information is obtained from the payment of resources, doctors, real estate, and others.
Empty statement
You can start from scratch. During packing, the tax motivation can import income data and medical discounts through the “import” option, available in the Tax Authority program.
Fill in the statement
Time
This tab automatically determines the person responsible for the advertisement. Data such as CPF, full name, birth date and addresses are obtained from the Tax Authority database.
If the title is old, use the “update address” option to make the patch.
income
Income information is largely completed automatically with the data provided by the payment sources.
However, it is necessary to review each element, especially before the laying, on the occasion of “revised” after the review after the conference.
It is not necessary to classify income as tax or exempt – the system makes this classification based on the nature of enlightened income.
Payments or donations
Enter all the payments and donations provided in the corresponding calendar year.
When starting the statement, the previously named version can recover the data provided by third parties or already registered donations.
legacy
It includes goods, rights, debts, and real burden that belongs to the pregnant woman and the mighty. All information should reflect the corner situation at the end of the calendar year.
Review and shipping
1. Choose the discount type
After packing, the taxpayer must choose between two discount options:
Legal deduction: Consider the discount expenses to reduce the amount of the tax due.
Simplified discount: A 20 % standard discount is applied to taxable income.
2. Check the result
If the due tax is less than the amount already collected, there will be a recovery. In this case, refer to a bank account or PIX (CPF) to receive the amount.
If the calculated tax is greater than the already paid, it will be necessary to pay the difference by DARF (federal revenue collection document).
The advertisement may not generate a payment or payment tax.
3. Check it is possible suspended
During shipment, the system may provide alerts:
Errors: occur due to incorrect mandatory data. It is true for follow -up.
Notifications: indicate optional fields that are not full. It does not prevent shipping, but it is recommended to complete the information.
Important information
The statement is shipped exclusively online, regardless of the platform used. However, the system does not treat shipping between 1 hour and 5 in the morning (Brazilia time).
Keep the statement, delivery of the delivery and vouchers used for up to five years. No document should be sent with the statement, but everything that is announced as it is obligatory must be proven if requested the Tax Authority.
Free help to fill the ad.
Those who cannot employ an accountant to rely on the free support provided by accounting and tax support centers (NAF) – an initiative from the Tax Authority in partnership with educational institutions.
The service is implemented by students of accounting and foreign trade, while supervising trained teachers.
See the nearest unit and get help without any cost to fill in the approval of your income tax.
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.