Cuidado: O prazo para prestar contas com o leão está se esgotando
Autor: Contador Selles | Publicado: 2016-07-05T10:18:00-07:00

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A
cultura do brasileiro é deixar tudo para última hora, portanto, fique atento ao
prazo que é até dia 29 de abril, às 23h59, evitando transtornos.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Todo ano, milhões de brasileiros
precisam enviar para a Receita, sua declaração de Imposto de Renda. Está
obrigada a entrega neste ano, quem em 2015, se enquadrou em pelo menos em uma
das condições abaixo:

Renda
tributável superior a R$ 28.123,91; Rendimentos isentos superiores a R$ 40.000,00;
Atividade Rural: Receita bruta superior a R$ 140.619,55 ou que pretenda compensar
prejuízos de anos anteriores; Bens e direitos superiores a R$ 300.000,00;
Estrangeiros: Passou residir no Brasil em qualquer mês e nessa condição se
encontrava em 31 de dezembro de 2015 e Ganho de Capital: ganho em qualquer mês
sujeito à incidência de impostos, ou se realizou operações em bolsas de valores
dentre outras.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Existem dois modelos de declaração:
a Completa e a Simplificada. No primeiro, é permitido utilizar todas as
deduções legais, observados seus limites (saúde, educação, previdência privada,
dependentes, pensões e etc.), desde que comprovadas. Já no segundo, o
contribuinte tem a opção de utilizar o desconto de 20% dos rendimentos,
limitados a R$ 16.754,34. Ele substitui as deduções legais da declaração
completa, sem a necessidade de comprovação.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Embora em um primeiro momento não
tenhamos que enviar nenhum comprovante para Receita Federal, é importante estar
de posse de todos os comprovantes na hora do preenchimento, pois qualquer
divergência ou falta de informação, já é motivo para que o sistema interrompa o
processamento regular da declaração enviando automaticamente para fiscalização.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A declaração pode ser enviada pelo
Programa IRPF2016, utilizando certificado digital, bem como através de tablets
e smartphones.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Faça um checklist de todos os recibos
de despesas dedutíveis, bem como dos comprovantes de rendimentos recebidos e
caso o contribuinte não entregue a declaração no prazo, incidirá multa de 1% ao
mês ou fração, calculados sobre o valor do imposto devido, observados os
valores mínimo de R$ 165,74 e o máximo de 20% do imposto devido.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Com o avanço da tecnologia o cerco
está ficando cada vez mais apertado possibilitando assim, ao governo, monitorar
todas as informações com mais eficiência e rapidez, exigindo precisão na
apresentação dos dados.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Quando uma informação apresentada é
considerada duvidosa ou incorreta, a declaração é retida para uma análise mais
apurada (malha fina) e isso pode acarretar uma série de transtornos, desde a
obrigação de apresentar comprovantes à Receita, até o pagamento de multas.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Em virtude desse cenário complexo,
recomenda-se recorrer aos profissionais contábeis para auxiliá-los na
elaboração da declaração. Ao oferecer os serviços, ele também assume uma grande
responsabilidade.