Declaração de Rendas e de Bens para a Receita Federal
Autor | Darnay Carvalho |
Ocupação do Autor | Consultor do Escritório Do Val, Pereira de Almeida, Nascimento – Advogados |
Para o exercício de 2011, ano base de 2010, tornou-se obrigatória para a pessoa física, a apresentação da declaração de rendas e de bens à Receita Federal. Para a grande maioria dos contribuintes o sistema já vinha sendo utilizado com relativa facilidade, de sorte a não causar maiores dificuldades quando do cumprimento dessa obrigação tributária.
Entretanto, ao generalizar o sistema para todos os contribuintes do Imposto de Renda,pessoa física, a Receita Federal não analisou bem a experiência que havia adquirido através das declarações que lhe foram apresentadas nos exercícios anteriores, trazendo como consequência uma série de dificuldades e dissabores com a nova sistemática.
Exemplificando a guisa de mera ilustração vez que outros equívocos existem, não distinguiu na declaração de bens aqueles pertencentes a dependentes, nem indicou na declaração de rendimento onde os mesmos deveriam ser lançados, quando introduzidos pela vez primeira na declaração do titular.
Além disso, desta vez para remessa da declaração para a Receita introduziram um novo programa JAVA, com exigências sofisticadas para a sua instalação, complicando de vez a utilização do sistema, e esquecendo-se que uma grande parte dos contribuintes não é alfabetizada e nem letrada. Neste contexto merece destaque a denominada declaração retificadora que se trata de um direito incorporado ao patrimônio jurídico do contribuinte. No início deste exercício...
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