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In Brazil, the commitment is not a task for the weak! The Brazilian tax burden is among the highest in the world, which discourages many people who want to start their own business. Therefore, only those who prefer to open an individual microenterprise ( MEI ) or act autonomously grow up.
As will be seen below, the self-determination for ME will depend on the income received and the source of the payment. Nevertheless, it is interesting to note that declaring one's income does not mean paying taxes!
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 his 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 greater than R $ 40,000. However, even exempt contractors must pay attention to the Treasury.
Indeed, their collections are also audited because the administration has to prove that the taxpayer's income is consistent with a 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 the income tax return to justify taxes to be paid. Sometimes, when it fills out the form appropriately, a given financial institution will have 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 tax return in the income tax program depends on how the worker 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 withheld at the source and the INSS collected. It is important to note that the PJ must collect RI in the source, when we talk about the service rendered, using the progressive imposition table as the basis.
When the autonomous receives the income of the individual, the values are reported 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 Lionheart. 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 the self-employed
Self-employed professionals, when issuing their receipts, may deduct the expenses considered essential for the execution of the declaration. the work is finished. In this "cake", there are expenses with rent, electricity, water, office supplies, among others. To make things easier, a cash book with all the 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 all things 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 hurts the professional. Do you want to see why?
Recently, the IRS started to collect arrears regarding the contribution of freelancers and professionals. This includes individuals who reported income from individuals but did not receive a social 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 since it is an income tax matter.
Yes, any legal entity must declare an income tax since it is an obligation even for non-profit entities.
It is important to specify that the MEI is obliged to pay a fixed monthly amount that includes the ICMS (tax on the movement of goods). and services) or ISS (service tax) and contribution to social security. It 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, there are so many options that the micro-entrepreneur can be confused. In the form, for example, there are forms for exempt, taxable and non-taxable income. 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 this tax is levied on the worker's income collection. To calculate the yield, simply add the raw values and update the packages called allowances (health, food, etc.). The result indicates the portion of the income to be taxed.
There are however deductible factors that give a modification in the above equation. These include dependents, alimony, social security, FAPI, private pensions and other pension alternatives for respondents over 65 years of age. It is therefore necessary to make deductions on taxable income.
What about non-taxable income? Even if they are not subject to tax collection, these earnings must be reported.
To calculate, simply make a sum of non-taxable income and insert it into the revenue program for issuing 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 submitting the National Single Annual Declaration of the MEI (DASN-SIMEI) is a deadline from January 2nd to May 31st to be finalized.
To issue the declaration, which is free of charge, the MEI accesses the Simple National 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 following steps:
- Go to the National Simple Website and click on the option Calculation and Declaration in tab (19659034) Here, you must select Original if you initiate the declaration, or if you initiate the declaration, or if you initiate the declaration, Rectify if a correction is made.
- Click Continue and enter the requested data, such as total gross income.
Unlike PJ, MEI does not pay tax. annual declaration. Just follow the billing limit of R $ 81,000 in the box. However, if you do not submit within the allotted time, you will be fined, in addition to your inability to generate the DAS guide, with reference to the mandatory monthly FDI contribution.
and MEI, but the income as MEI was set to zero and recorded only purchases in the CNPJ of less than R $ 3,000.
If income with a formal contract is greater than the ceiling set in the income tax table, you should normally report it as an employee. Is there a difference between MEI with and without accounting?
Yes, the MEI without accounting accounts has its company subject to the rule of presumed profit. Since there is no accounting in the company, a calculation is made to estimate your profit, based on the billing and the activity sector. The alleged profit is exempt from tax and must be declared on the tax exempt and tax exempt form.
The difference greater than the calculation is taxable and must be included in the income tax return received from a corporation. However, FDI with accounting does not set a maximum limit for exempt profits, so that all profits can be released in the form of exempt and non-taxable income.
Source: Edital of Concurso Brasil
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