According to the Brazilian Federal Revenue Service (“RFB”), the 2017 DIRPF must be submitted by individuals residing in the country who earned, in Brazil or abroad, throughout the 2016 calendar year, taxable income exceeding R$28.559,70, exempt, non-taxable or source-taxed income exceeding R$40.000,00, or who earned capital gains from the sale of assets and rights in any of the months of said calendar year or who earned gross revenue from the exploration of rural activities exceeding R$142.798,50.
DIRPF 2017 can be submitted via Internetthrough the download of the program made available by the RFB[1], via mobile devices, using the application also made available by the RFB for this purpose, or even through the version online available on the e-CAC portal, for access with digital certification.
Among the new features implemented in DIRPF 2017, the following stand out:
- New technological features, which allow the automatic updating of the application used in tablets e smartphones, without the need for updating it through download na Internet, the storage of names entered by the declaring taxpayer and delivery without the need for installation in a separate section of the Receitanet program, which was incorporated into the DIPF2017 program;
- Some improvements in completing the declaration, with the remodeling of the forms relating to exempt and non-taxable income and income subject to exclusive/definitive taxation; and
- The obligation to inform in the declaration the CPF of dependents and beneficiaries aged 12 or over, completed by 31/12/2016.
Taxpayers who choose to submit the 2017 DIRPF using legal deductions must observe the deduction limit per dependent, which is now R$2.275,08, and the deduction limit for education expenses, which is now R$3.561,50.
In turn, those who choose to use the simplified discount corresponding to 20% of the total value of taxable income must note that such deduction is limited to R$16.754,34.
Any delay in submitting the 2017 DIRPF by a taxpayer required to submit the aforementioned declaration will result in a fine of R$165,74, if there is no tax to pay, or 1% per calendar month or fraction thereof of delay, if there is tax to pay, which amount must comply with the minimum mentioned above and a maximum of 20% of the total tax calculated in the declaration.
[1] By accessing the following electronic address: http://idg.receita.fazenda.gov.br/interface/cidadao/irpf/2017/download
