What happens if I don't return emergency aid I received unduly?
Undue payments of emergency aid in 2020 were more common than one might imagine.
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There were several reports of Brazilians with a formal employment contract or with an income above the minimum established by the program receiving the initial installments of R$ 600.00 and R$ 300.00 until December of last year.
However, anyone who thought there would be no consequences for obtaining emergency aid improperly is mistaken.
These Brazilians were surprised by the obligation to include and return the income received through the 2021 Personal Income Tax (IRPF) declaration.
Typically, filing a tax return is mandatory for taxpayers who receive taxable income exceeding R$22,847.76 per year. However, this year, filing was also mandatory for those who received emergency aid improperly.
And if I don't return it, what happens?
Even with the Federal Revenue Service's ruling, some people are still considering not returning the emergency aid. Therefore, it's crucial to be aware of the consequences of this behavior.
According to the general rule of the Federal Supreme Court (STF) and Superior Court of Justice (STJ), in the case of tax evasion of less than R$$ 20 thousand, there is no penalty to be applied.
So this means that the person cannot be criminally prosecuted in that range.
When it comes to emergency aid, it is practically impossible to reach R$20,000 with the benefit alone.
For this, it would be necessary for a single mother to receive 5 installments of R$ 1,200.00, which would be R$ 6,000.
In addition, there would still need to be five dependents in the same family receiving the benefit of R$ 600.00, which would result in more than R$ 3 thousand, and in the end, the family would have received R$ 21 thousand unduly.
Therefore, anyone who received this amount improperly, had income, and will have to pay taxes, may exceed this limit. Otherwise, the punishment is limited to fines.
On the other hand, other citizens are required to return the emergency aid received unduly, as they have taxable income above R$ 22,847.76.
There is no other alternative than filling out the IRPF declaration with the correct information about the benefit.
After all, if you don't do so, it will automatically be included in the pending IRPF declaration, which may prevent the document from being transmitted.
