Fill Income tax announcement 2025 It can raise doubts, after all, there are many fields and details that must be taken into account.
To avoid falling into Thin networkUnderstand how to show common elements, such as salary, FGTS, and holiday sales, among other things.
The deadline for submitting the admission of the income tax 2025 to May 30. Federalism It is expected to obtain 46.2 million explanations.
In 2024, 45 million taxpayers hit their accounts with the tax authorities.
Tax lawyer and her partner at Amorim Rodrigues Advocacy, Roberta Amorim, details of how to announce salary, withdraw international tuberculosis, holiday sales, share profit, health plan, and private pensions with which the employer contracts.
How to announce the salary?
In the Tax Authority program, he moved to “the taxable income that was received from a legal entity.” Then fill in the payment source data:
- CNPJ
- Company Name
- The total amount received
- Official Social Security Contribution (INSS)
- Income tax held in the source
- Thirteenth salary and salary in the thirteenth, if possible
“This information can be obtained in Income report “The company or Inss is available, in the case of retirees and retirees,” says Amorim.
If the taxpayer has a Gov.br Silver or Gold account, he may choose the pre -named statement, which automatically imports data from paid resources.
How to announce FGTS withdrawal?
All workers who, during the year 2024, Withdrawal FGTS The amount must be indicated in the approval of the income tax 2025.
The earning is an optional pulling method for FGTS Fund Fund (FGTS)It is characterized by the compensation of the worker.
“FGTS withdrawal values in” exempt profits received from the legal entity “must be informed, with a sign of” compensation for the completion of work “(field 04), with this field to inform the value of looting, the source that causes Caixa EconôMica Feder-CNPJ 00.360.305/0001-04”.
How to announce holiday sales?
In the case of holiday sales, the taxpayer must go to the “exempt and non -tax income” model, adding a new income through the “new” field.
In “The type of income”, select the “26 – the other” option. Re indicate the amount paid, with CNPJ and the name of the payment source. In the description, participated in “financial allowance”.
How to announce PLR?
A Plr sharing (PLR) It should be recorded in the correct field “Entry subject to exclusive/final taxes.”
Select the appropriate symbol: Choose the code “11 – Share profit and results” and then enter the necessary data, such as the name of the payment source (the company that paid PLR), the company CNPJ and the total received value.
PLR has an exclusive tax schedule, different from those applied to salaries. For the basic year 2024, values are:
- Up to $ 7,640.80: Exemption
- From 7,640.81 dollars to 9,922.28 dollars R.
- From 9,922.29 dollars R.
- From 13,167.01 dollars R.
- Top of 16,380.38 dollars: 27.5 % with $ 3.123.78 discount.
“These values are already deducted in the company, but it is necessary to properly announce them to avoid differences,” the tax lawyer explains.
“Declared that PLR is in an incorrect record, such as” the taxable income received from the legal entity, “can take your statement to a fine network. Make sure to use the correct code and shape to avoid the problems of the Tax Authority.”
How to announce health insurance?
In the “submitted payments” model, click “New” and select the 26th code – “Health Plans in Brazil”.
Then inform the required data, as if the expenses are pregnant, approved or feeding. CNPJ, operator name, includes the total amount spent over 2024.
In the amount/amount that is not capable of reaching the amended amount, enter the amounts returned by the operator, if any.
How to announce the company’s private pension?
To announce Special pension The company is provided by the income tax 2025 (the basic basis 2024), it is necessary to determine the type of Plan-PGBL (the free benefits generator plan) or VGBL (free benefits generator)-and the specific instructions for each method.
For PGBL, go to the “Payments submitted” model in the Tax Authority program. Click on “New” and select Code 36 – Complementary Social Security (including FAPI). Enter the required data.
If the VGBL, which the company contracted, the contributions are not opponent, but the accumulated balance in the field “goods and rights” must be informed.
Click “New” and Select: Group: 99 – Other Goods and Rights, Code: 06 – VGBL – A free benefit generator for life, and fill the required fields.
Remember that the amounts that were replaced only are taxes are imposed on them, with a focus on income tax on the time of rescue.
Tax lawyer, Roberta Amorim, remembers that the delivery limits have changed from $ 30,689.00 to $ 3388.00.
“Another important issue is that some taxpayers will have a priority in receiving recovery. In addition to those over the age of 80 years, followed by those over the age of 60, and persons with disabilities and teachers, will have the priority of those who use a pre -named statement or choose to receive it via Pixel.”
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;
- He obtained gains related to rural activity and obtained the total revenues of exceeding 169,440.00 dollars, or intended to compensate, in the evaluation year of 2024 or later, the losses of the previous years of calendar or the evaluation year from 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 they are used in advance or pixel:
- 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;
- too much.
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.
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