The IRS starts to receive the next Tuesday (day 1) the annual statement of Income Tax 2011. He is obliged to declare that he received taxable income above R $ 22,487.25 in 2010. Moreover, it is also obliged to declare who was exempt income, non-taxable or taxed exclusively at source, over $ 40,000. Are in this category profits and dividends, savings, investments, 13th salary, premiums and interest paid or credited to equity, among other situations. The IRS expects 24 million returns this year. Last year was 23.5 million. The maximum annual income to be exempted from paying the tax was kept at R $ 17,989.80, as determined in interim 2008. The discrepancy between this value and R $ 22,487.25 reported in the normative instruction, according to the national supervisor of Income Tax, Joaquim Adir, was adopted to reduce the amount of claims that were presented without the need. He said among those who received R $ 17,989.80 and R $ 22,487.25 and had no withholding tax need not submit the statement. Below that there is value free, but must submit the above statement. However, those who have tax deducted at source and is among this age will have to declare not to lose your tax return. Adir Second, the intention is to reduce by up to 1.5 million the number of Declarations made ??unnecessarily. In the declaration of 2010, calendar year 2009, more than 10 million returns received fell into this category. Last year, the limit for exemption and for the submission of the declaration was the same: up to R $ 17,215.08. According Adir, adopted the difference this year, to R $ 17,989.80 R $ 22,487.25 is included in the 20% margin of right of deduction. The statement also points out the legislative requirement for filing a declaration of an individual who: had possession or ownership of property or rights of total value exceeding $ 300 thousand, became a resident of Brazil; opted for exemption from IR incident on the capital gain realized on the sale of residential properties, which proceeds from the sale are applied in the purchase of residential property within 180 days of the sale. The standard also stipulates the obligation on the rural activities and cases in which the individual is not required when submitting dependent, in addition to setting standards for choosing the discount simplified.
