Income Tax 2022: Rectification

If you have already submitted the 2022 Income Tax return, but realized that you made a mistake in filling it out, or failed to provide data, you can correct the problem with a rectifying statement.

Corrections can be made in the same program as the original declaration. It is also possible to make the correction online, on the Revenue website, but in this case there are limitations. Not all declaration sheets can be corrected online. You can correct this year’s statement as well as previous years.

If the problem is in this year’s declaration, just have the IR 2022 program installed on your computer or cell phone. If the error occurred in previous years’ declarations, you will have to download the programs for each year that will have the corrected declaration or make the correction online on the Revenue website.

See below for a step-by-step guide to making a rectifying declaration, both through the program and in the online version.

How to make a rectifying statement in the program

Open the IR 2022 declaration program. Locate, within the “Declaration” menu, on the left side of the screen, the “Rectify” option and click on it. The program will open a window with the statements sent from your computer. Select the statement to be corrected.

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The declarations already sent are identified by the name of the taxpayer, CPF and the expressions “Original” or “Retificadora”. If you have only submitted one statement this year, please select “Original”. If you have already made a rectification and need to correct it again, then select the last “Rectifier” submitted.

The program will automatically create a copy of the declaration that was sent with an error in the “In Filling” tab. Next to the taxpayer’s name, the expression “Rectifier” will appear, indicating that the new declaration will correct the one previously sent.

Open this new declaration, select the form with the error and make the necessary corrections. If there are more chips with problems, correct them all in sequence. If you need to add information, just open a new form and fill it out.

Before submitting, click on the “Check pending items” option, located in the “Declaration forms” menu, on the left side of the screen, to make sure that you have not made any errors in filling out the form that could affect the submission of the new declaration.

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When finalizing the changes and checking the pending issues, click on the “Deliver declaration” button, located on the left side of the screen.

See how to rectify online on the Revenue website

Another way to make the rectifying declaration is to access the Federal Revenue’s digital service system, the e-CAC. For this, you will need the access code and password or enter the password to access government websites (gov.br) with “silver” or “gold” level. If you still don’t have a password, follow the instructions on the website.

After entering the Revenue website, access the “My Income Tax” menu on the left side of the screen. The program will open a new window.

Select the year of the declaration that you want to correct. In the example of the image below, it was corrected from last year’s declaration (IR 2021).

Then click on “fill in online declaration”. A new window will open in the internet browser. Now select “Rectify Declaration”.

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The program will inform you that “a copy of the declaration will be made available for correction. Do you want to continue?” Click “yes”.

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A simplified version of the declaration will appear on the screen. Select the sheet you want to correct and make the necessary changes. When you complete the corrections, click “Finish Declaration”.

Some sheets cannot be corrected online

The online version has limitations. It is not possible to rectify information from the “Rural Activity”, “Capital Gains”, “Foreign Currency” and “Variable Income” forms.

In addition, the “Assets and Rights” and “Debts and real encumbrances” forms can only be corrected if the taxpayer has a digital certificate for accessing the system.

Taxpayer can change model if rectified until 5/31

If you make the correction within the deadline for submitting the declaration, which ends on May 31, you can also change the form of taxation, migrating from the full model to the simplified model or vice versa.

After the deadline, it is still possible to rectify the data, but it is no longer allowed to change the declaration model.

Rectification after the deadline does not generate a fine

If the sending of the rectifying declaration takes place after May 31, when the normal deadline for submitting the declaration ends, the taxpayer will not be subject to the fine for late delivery. You can amend a declaration up to five years after delivery.