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 IRPF

Todo o ano existe o período de entrega da IRPF – Declaração de Ajuste Anual do Imposto de Renda Pessoa Física. Para maior comodidade de quem é obrigado a Confirp Consultoria Contábil possui uma área estruturada para seu melhor atendimento.

Toda uma equipe é montada especialmente para o período, a qual é sempre atualizada, possibilitando suporte com análise de caixa, respeitando os prazos determinados, o sigilo das informações e ética profissional. Contudo, fazemos um alerta sobre a importância de se atentar para a necessidade de se antecipar também, separando toda documentação para que possíveis problemas sejam minimizados.

Entre os itens do regulamento do IRPF que determinam a obrigatoriedade da apresentação estão:

  • Residentes no Brasil;
  • Passou a ser residente em 2014 e permaneceu nessa condição até 31 de dezembro;
  • Recebeu rendimentos:
  • a) Tributáveis acima de R$ 26.816,55;
  • b) Isentos, não tributáveis e tributáveis exclusivamente na Fonte acima de R$ 40.000,00;
  • c) Atividade rural superior R$ 134.082,75;
  • Obteve ganho de capital na alienação de bens ou direitos sujeitos a incidência de imposto;
  • Realizou operações em bolsas de valores, de mercadorias, de futuros e assemelhadas;
  • Teve posse ou propriedade bens e direitos acima de R$ 300.000,00;
  • Optou pela isenção do imposto sobre ganho de capital de venda de imóveis residenciais, cujo produto da venda foi aplicado em aquisição de imóveis residenciais localizados no Brasil no prazo de 180 dias [Art 39 Lei 11.196/2005];
  • Pretende compensar prejuízos de anos anteriores obtidos na atividade rural.

não entrega da declaração do IRPF ou entrega após data disponibilizada pela Receita Federal no ano vigente, para quem está obrigado, resultará em multa de 1% ao mês ou fração de atraso calculado sobre o valor do imposto devido, observado o valor mínimo de R$ 165,74, além do CPF do contribuinte ficar irregular perante a Receita Federal, entre outras penalidades.

Para mais informações desses trabalhos, entre em contato com nossa Equipe do Imposto de Renda: