Income tax: find out how the MEI and the self-employed report an IR

Below, see all the details regarding the tax return for MEI and standalone, including the procedures to be followed in the IRS program.

is obliged to declare income tax?

Unlike formal sector workers, for whom the income tax return is mandatory, the self-employed are not, depending on the situation. Only contractors with taxable income in excess of R $ 28,133.91 or non-taxable above R $ 40,000. However, even exempt contractors must pay attention to the Treasury.

Indeed, their collections are also audited because the tax authorities must obtain proof that the taxpayer's income is compatible with the documented non-declaration. As a result, artists, private teachers, street vendors, freelancers and craftspeople must formally declare their income to avoid future problems.

Many people avoid tax returns on the basis of taxes due. It happens that, when it fills the form appropriately, some financial institution has a greater facility to badyze the monetary movement of autonomy, thus facilitating a credit concession, for example .

How to declare the income tax of self-employed?

The income statement of the income tax program depends on how the employee works with the source of payment. If the self-employed is a service provider for a legal person, the procedure is the same as that followed by the employees.

From the document, the taxpayer inserts his income, detailing the data of the paying source (name and CNPJ), in addition to the income tax deducted at source and the INSS collected. It is important to note that the PJ must collect RI at the source, when we talk about the service rendered, using the progressive imposition table as the basis.

When the self-employed worker receives his income, the values ​​are declared in the taxable income. Received from private / outdoor. This is the case of doctors, psychologists and some freelancers. There, it is the autonomous who collects the IR every month, through the carné-leão, which calculates the tax and issues the GRU of payment.

IRs must be paid no later than the last business day of the month following the payment received. When you fill in the data in the declaration program, the values ​​are imported from the lion card. However, if the payment deadline of the DARF is not respected, another procedure is initiated.

Taxpayer accesses Sicalc, a program created by Revenue to pay DARF. Through this, the taxpayer will publish another DARF guide, including the interest and fine calculated on the amount of tax owing.

Deduction for self-employed workers

Self-employed professionals, when issuing their receipts, may deduct the expenses considered essential for the execution of the declaration. the job is done. In this "cake", there are expenses with rent, electricity, water, office supplies, among others. To make things easier, a cash book with all expenses can be opened.

There are also expenses of cleaning and improvement of the property, for which the tenant does not receive a refund from the owner. Investments in conferences, seminars, publications, marketing, and everything that conditions specialization and updating can also be eliminated because they are essential for generating revenue and services.

very realistic, the number of freelancers and professionals who prefer to omit their income and not declare their taxes is great! However, instead of having an advantage, as many people think, it seriously damages the professional. Do you want to see why?

Recently, Revenue began collecting arrears for the contributions of freelancers and professionals. This includes individuals who reported income from individuals, but who did not receive a social security contribution.

The fine ranged from 165.74 pesos (until today for those who collected other taxes) up to the calculation of 1% interest, per month, on the value of the outstanding tax, which has reached a maximum of 20%.

Yes, any legal entity must declare income tax because it is a question of taxation and is subject to fiscal and administrative sanctions, the gravity of which is proportional to the offense committed. an obligation even for non-profit entities.

It is important to specify that the MEI is obliged to pay a fixed monthly amount including the ICMS tax (tax on the movement of goods). and services) or ISS (service tax) and contribution to social security. He must also make an annual declaration, called the National Single Annual Declaration of the MEI (DASN-SIMEI), with delivery until May 31st.

It shows the amount billed by the MEI the previous year. In addition, if the microentrepreneur, as a natural person, fulfills one of the reporting requirements, he must inform the Treasury and include it in his annual statement as MEI.

How to Declare an Income Tax for MEI

When entering data into the program, the micro-entrepreneur has so many options that it can be confused. In the form, for example, there are the forms for exempt income, taxable and non-taxable. Savings accounts, indemnities received from insurers and unemployment benefits are exempt and not taxable.

There is no recovery. Of all the others, the income tax is collected directly at the source, ie the institution makes the payment of the amount.

Facilitating understanding, anything that increases the taxpayer's income is taxed, since the tax is collected when the taxpayer's income is collected from the worker. To calculate the income, simply add the gross amounts and update the packages called allowances (health, food, etc.). The result indicates the part of the income to be taxed.

However, there are deductible factors that give a modification in the equation above. These include dependents, alimony, social security, FAPI, private pensions and other types of pensions for respondents over 65 years of age. It is therefore necessary to make deductions on taxable income.

What about non-taxable income? Even though they are not subject to tax, these earnings must be reported.

To calculate, simply make a sum of non-taxable income and insert it into the revenue program for the issuance of the income tax return for MEI. In short, the MEI must declare its income tax, both by the national plain and by individuals. The deadline for the submission of the SIMI National Simple Annual Declaration (DASN-SIMEI) is a deadline between January 2 and May 31 to be finalized.

To issue the declaration, which is free of charge, the MEI accesses the national Simple Portal by informing the following data:

• information on employees contracted
• values ​​obtained through sales or resale of products
• previous year's billing

Then follow, step by step, the steps below:

• Navigate to the National Simple Website and click on the 'Next' button. Calculation and declaration option in the
• tab Here, you must select Original if you launch the declaration, or if you launch the declaration, or if you start the declaration, or if you start the declaration, Rectify if a correction Is made.
• Click Continue and enter the requested data, such as total gross revenue.

Unlike PJ, MEI does not pay tax. annual declaration. Just follow the billing limit of $ 81,000 R $ indicated in the box. However, if you do not submit it within the allotted time, you are subject to a fine in addition to your inability to generate the DAS guide, referring to the mandatory monthly FDI contribution.

Frequently Asked Questions on FDI and Self-Declaration