Divulgadas as regras para a declaração do IR pessoa física 2013

A Receita Federal, através da Instrução Normativa 1.333 RFB/2013, publicada no Diário Oficial de hoje, 19-2, divulga as normas de apresentação da Declaração de Ajuste Anual do Imposto de Renda referente ao exercício de 2013, ano-calendário de 2012, pela pessoa física residente no Brasil.

A Declaração deverá ser apresentada no período de 1º de março até às 23h59min59s, horário de Brasília, do dia 30 de abril de 2013 pela internet, ou em mídia removível, nas agências do Banco do Brasil S.A. ou da Caixa Econômica Federal localizadas no País, durante o seu horário de expediente.

Está obrigada a apresentar a Declaração de Ajuste Anual referente ao exercício de 2013 a pessoa física residente no Brasil que, no ano-calendário de 2012:

– recebeu rendimentos tributáveis, sujeitos ao ajuste na declaração, cuja soma foi superior a R$ 24.556,65;

– recebeu rendimentos isentos, não tributáveis ou tributados exclusivamente na fonte, cuja soma foi superior a R$ 40.000,00;

– obteve, em qualquer mês, ganho de capital na alienação de bens ou direitos, sujeito à incidência do imposto, ou realizou operações em bolsas de valores, de mercadorias, de futuros e assemelhadas;

– relativamente à atividade rural,  obteve receita bruta em valor superior a R$ 122.783,25 ou pretenda compensar, no ano-calendário de 2012 ou posteriores, prejuízos de anos-calendário anteriores ou do próprio ano-calendário de 2012;

– teve, em 31 de dezembro, a posse ou a propriedade de bens ou direitos, inclusive terra nua, de valor total superior a R$ 300.000,00;

– passou à condição de residente no Brasil em qualquer mês e nesta condição se encontrava em 31 de dezembro; ou

– optou pela isenção do Imposto sobre a Renda incidente sobre o ganho de capital auferido na venda de imóveis residenciais, cujo produto da venda seja aplicado na aquisição de imóveis residenciais localizados no País, no prazo de 180 dias contados da celebração do contrato de venda.

A IN também trouxe como novidade a exigência de utilização de certificado digital na apresentação da Declaração de Ajuste pela pessoa física que recebeu rendimentos isentos e não tributáveis, cuja soma foi superior a R$ 10.000.000,00; ou, realizou pagamentos de rendimentos a pessoas jurídicas, quando constituam dedução na declaração, ou a pessoas físicas, quando constituam, ou não, dedução na declaração, cuja soma foi superior a R$ 10.000.000,00, em cada caso ou no total.

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