‎Brazil News

 

The Board decided that, after the DIRPF deadline, corrections must follow the original format. The case involved a taxpayer who was unable to change the simplified declaration to the complete one.

 

The 2nd panel of the STJ decided that, after the deadline for filing the DIRPF - Individual Income Tax Return, any corrections must be made using the same form model (complete or simplified) originally used. The decision reinforces that the method chosen at the time of filing the return cannot be changed after the final deadline for filing.

 

The case originated from a writ of mandamus filed by a taxpayer seeking to correct his tax returns for the years 2005 to 2008, claiming that he was unaware of the obligation to declare assets abroad. When he tried to make the correction, the Federal Revenue system did not allow him to change from the simplified to the complete form.

 

The ruling in favor of the taxpayer was upheld by the TRF of the 3rd region, based on article 147, paragraph 1, of the CTN, which allows for rectification as long as the error is proven and occurs before the launch notification.

 

In the appeal to the STJ, the National Treasury argued that the choice between the simplified or complete declaration models cannot be changed through correction outside the deadline.

 

STJ defines that the correction of the IR declaration must maintain the original form. 

Rectification

 

The rapporteur of the appeal, Minister  Vilela, highlighted that, according to article 147, paragraph 1, of the CTN, rectification is only permitted to correct factual errors, such as in the identification of the taxpayer or in the calculation of taxes, but not to change the type of declaration.

 

The minister also emphasized that the correction must follow the same taxation model chosen in the initial submission, in accordance with article 18 of MP 2.189-49/01. Therefore, changing the taxation method after the final deadline for submitting the DIRPF is not permitted.Therefore, after the deadline for submitting the DIRPF has passed, the correction of errors must occur within the chosen method, maintaining the form model used (complete or simplified) at the time of submitting the declaration ", concluded the minister, granting the appeal.

 

link: https://www.migalhas.com.br/quentes/417179/stj-apos-prazo-retificacao-no-ir-deve-seguir-modalidade-inicial