O que acontece se você não declarar o Imposto de Renda 2018

O que acontece se você não declarar o Imposto de Renda 2018

Os contribuintes que não entregarem a declaração do Imposto de Renda 2018 à Receita Federal até as 23h59min59s desta segunda-feira (30) deverão pagar multa de 165,74 reais pelo atraso do envio.

Essa é a multa mínima aplicada aos contribuintes que são obrigados a entregar a declaração, mas não enviaram o formulário dentro do prazo, e vale tanto para quem tem imposto a pagar, quanto a restituir.

A multa por atraso na entrega é de 1% ao mês (ou fração de atraso) sobre o valor do imposto a pagar, limitada a 20% do IR devido. Porém, caso o contribuinte não tenha imposto a pagar, ou o valor correspondente a 1% do imposto devido seja inferior a 165,74 reais o valor mínimo a ser pago é esse.

Ao enviar a declaração após o prazo, o contribuinte receberá a “Notificação de lançamento da multa”, com o prazo para quitar a taxa.

O pagamento deve ser feito em até 30 dias após a entrega com atraso. Encerrado esse prazo, passam a incidir juros de mora sobre o valor, com base na taxa Selic.

Quem tem imposto a restituir e não quitar a pendência nesse período terá o valor da multa automaticamente deduzido do valor da restituição, já com todos os acréscimos.

Para emitir o Documento de Arrecadações de Receitas Federais (Darf) necessário para quitar o encargo, o contribuinte deverá clicar no item “Darf de multa por Entrega em Atraso”, localizado na aba “Imprimir” do programa gerador da declaração.

Caso o prazo de 30 dias para o pagamento da multa seja ultrapassado, o Darf atualizado com encargos adicionais pode ser emitido no “Programa para cálculo e emissão do DARF das cotas do IRPF”.

Quem tem imposto a pagar pode ter mais penalidades
Quem tem imposto a pagar, deve ficar ainda mais atento com o prazo de entrega da declaração à Receita. O prazo para pagamento à vista ou da primeira cota do imposto, para quem optou pelo parcelamento do débito, também vence nesta segunda-feira (30).

Quem atrasa o pagamento do imposto precisa pagar multa de 0,33% por dia de atraso até o limite de 20% do valor total devido mais juros equivalentes à taxa Selic acumulada desde o dia 1º de maio até o dia do pagamento da cota única ou de cada cota.

A Receita permite quitar o imposto em até oito vezes, desde que o valor de cada cota seja de, no mínimo, 50 reais. Nesse caso, incidem sobre cada parcela uma taxa de juros de 1% mais a Selic acumulada.

Fonte: https://exame.abril.com.br

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