Income Tax 2023: How to Fill in and Pay the Lion Ticket

Income tax 2023 – Image: Arte/g1

Carne-leão is a mandatory income tax, what it should be Paid monthly By those who have income greater than R$1,903.98 from other individuals or from abroad.

The document, which acts as an early collection of taxes and helps federal revenue control and untaxed tax processes at source, is to be paid by liberal entrepreneurs and professionals, or people who receive payments through rent, alimony, or abroad.

All about income tax 2023

The carne-leão must be paid through the Federal Revenue Collection Document (Darf, used to pay taxes, contributions and fees), always until the last business day of the month following receipt of the payments.

If the document is not paid, the taxpayer runs the risk of being caught and fined.

In this article are details on how to keep lion meat fresh. You will see:

Who is obliged to collect Karn-Liao
Any winnings are subject to payment of the Karnian Lion
How does Carne-Leão work?
How does the lion’s share account work?
How to fill and pay carne-leão
How is Darv stuffing done?
Find out if there is a late fee
If I pay more than I have to, can I make up for it?

Who is obliged to collect Karn-Liao

individualresides in Brazil, who receive income from another natural person or from abroad;
Servants of justiceregardless of whether the issuer is a natural person or a legal entity, except when it is paid for exclusively from public coffers.

Any winnings are subject to payment of the Karnian Lion

work without an employment relationship;
leasing and sub-leasing of movable and immovable property;
Leasing and sub-leasing
Pensions (excluding alimony) even if the payment is made through a legal entity;
providing services to embassies, consular offices, diplomatic or technical missions, or international organizations;
provision of services of independent commercial representative, mediator in conducting business on behalf of third parties;
salaries and costs of officers of justice, except when they are paid from the public treasury;
provision of cargo transportation services – not less than 10% (ten percent) of the total income received;
provision of passenger transportation services – at least 60% (sixty percent) of the total income received;
Income generated from the auctioneer’s activity.

How does Carne-Leão work?

The taxpayer should Fill up a carne-leão every month, even if your income does not exceed the mandatory amount. When the tax is due, The taxpayer will need to pay it by the last business day of the month following the receipt – That is, if a person took out rent for real estate in March, for example, the tax must be paid by the end of April.

The document also allows for deductions, with the ability to deduct from the tax calculation:

official social security contribution;
Dependents (R$189.59 per dependent);
alimony
Expenses recorded in the cash book (only self-employed persons, auctioneers and holders of notary and registry services can be debited).

Please note Issuing a carne-leão does not eliminate the need to submit your annual tax return If the taxpayer is suitable for mandatory tax situations. In this case, Data can be imported From the document to the authorization program in the “Imports” list. See here for general carne-leão instructions.

How does the lion’s share account work?

The Carne-Leão account is subject to the same schedule of income tax rates. See the table below:

Income up to R$ 1903.98 – Excuse me
Income from R$ 1903.99 to R$ 2826.65 – Ratio: 7.50% – Withholding Installment: R$142.80
Income from R$ 2826.66 to R$ 3751.05 – Ratio: 15.00% – Withholding Installment: R$354.80
Income from R$ 3751.06 to R$ 4664.68 – Ratio: 22.50% – Withholding Installment: R$636.13
Income above R$4,664.68 – Ratio: 27.50% – Premium to be deducted: R$ 869.36

How to fill and pay carne-leão

The Federal Revenue Service has made carne-leão available online since 2021. Taxpayers can access it directly on the tax authorities’ website, through e-CAC. Documents required to fill out the document is proof of income for the month.

See here the carnê-leão web user guide

Then you need to access “My Income Tax”, “Declaration” and “Access Carnê-Leão”.

The taxpayer must complete the document according to the months of each year, informing the receipts obtained as well as the expenses related to each month so that the deduction can be made at a later time. After filling in the data, the same e-CAC portal for Darf will issue the tax due.

Please note If the total value of the carne-leão is less than R$10, Darf will not be printed by the softwarebut this amount will be automatically added to the tax amount for the following month.

See below how Darf is filled out

Field 01: Name / Phone – The program reports the name and phone number according to the data written in the identification form.
Field 02: Calculation period – the program reports the last day, month and year with reference to the income receipt.
field 03CPF or CNPJ registration number
Field 04: recipe code – the program reports the code 0190.
Field 05Reference number: Not filled in by the program or by the taxpayer.
Domain 06: Due Date – The program informs the day, month and year of the tax due date.
Field 07The original amount of tax payable.
Field 08Penalty amount – In case of late payment, the taxpayer must report the amount of the penalty, which is equal to 0.33% for each day of delay, from the first business day after the expiry of the payment deadline. This fine is limited to 20%.
Field 09Amount of interest and/or fees – In case of late payment, the taxpayer must inform the amount of interest. The interest equivalent to the Selic rate must be applied to the principal amount (field 07), due monthly, plus 1% per month of payment.
Field 10: Total Amount – The taxpayer should report the sum of fields 07, 08 and 09.

Are there late fees?

The short answer is yes. If the taxpayer misses the deadline for paying the tax, it will be necessary to issue an updated receipt with the statutory additions due.

In this case, the tax will be increased by a 0.33% fine for each day of delayUp to a maximum of 20% of the amount due. There is, too The accrual of interest is equal to the base rate (Celic), due monthly, Plus 1% interest for the month of payment.

I paid more than I should have made up for?

Yes. Excess or unjustified amounts paid as tax can be offset in the lion’s book for the month (or months) after payment or in the income statement.

In this case, the IRS recommends that the taxpayer use the Darf issued by the software, in which the application will make the necessary adjustments, informing the amount of tax to be paid, when it is due again, which has already been deducted from the amount to be compensated.

It should be noted that the interest and the penalty for late payment cannot be compensated with the tax paid. Only the principal amount can be compensated.