If you are an Individual Microentrepreneur, and received in 2022 income greater than R$28,559.70, yes, you must declare the 2023 Income Tax.
MEI was created in 2009 to take self-employed professionals and small entrepreneurs out of informality.
It is nothing more than a simplified business model for self-employed professionals with annual earnings of up to R$81,000.
In this article we will bring you more information about the MEI and what you need to know to make your statement.
However, first let’s know a little more about the 2023 Income Tax.
General tax information
Income tax is the rate charged by the government on each taxpayer’s income. Historically, the first charge was made in AD 10 by Emperor Wang Mang of the Xin Dynasty.
According to Brazilian legislation, every citizen residing in the country who had taxable income above R$28,559.70 in 2022 is obliged to declare Income Tax in 2023.
The time to declare the IR in Brazil is popularly known as “rendering accounts to the lion. The expression was born in 1979, when the animal was chosen to symbolize the tax in an advertising campaign.
The goal of the Federal Revenue Service was to make the national disclosure of the tax. Associating your loyalty and strength.
Both the individual income tax and the micro-entrepreneur need to submit their statement by May 31st.
How to make the statement
The taxpayer can choose to make the IR 2023 declaration by computer or cell phone.
To deliver the declaration via computer, it is necessary to fill out the Declaration Generator Program. The PGD IRPF 2023 is available on the IRS.
For citizens who prefer to make the declaration by cell phone or tablets, it is necessary to download the application “My Income Tax”.
Remembering that the delivery of documents can start to be delivered from May 15th. For IR 2023, the Federal Revenue highlighted that it will give priority to receiving those who use the pre-filled function and or, choose to receive the refund via Pix.
Payments corresponding to the tax refund will be made in 5 batches, between May 31st and September 29th.
If the taxpayer does not make his statement within the period stipulated by the Federal Revenue Service, he will be subject to a fine of at least R$165.74.
It is important to note that the amount may change by up to 20% of the total tax due. So be aware of the deadlines.
To learn more about the 2023 Income Tax and how to make your declaration, click here.
Microentrepreneurs also need to declare the IR 2023
We already know that MEI is a micro-enterprise category for self-employed workers to practically formalize their small business.
Consequently, all activities regulated by Complementary Law 123/2006 must also file an annual income tax return.
The IR 2023 must be delivered by every business that has taxable income greater than R$28,559.70. Taxable income is all earnings taxed by the Income Tax itself.
The micro-entrepreneur is also obliged to deliver the declaration if he has received non-taxable amounts above R$40,000. That is, income that does not represent an increase in equity.
How to make the MEI declaration
To legalize the company’s income before the government and MEI, you need to fill out the Simplified Annual Declaration of Simples Nacional.
The DASN is sent via the Internet, on the Federal Revenue website. Unlike the declaration of an individual, it does not need to be done through any external program download.
The deadline for filling in the data began in January and ends on May 31.
Documents required to declare the MEI 2023
To complete the Simplified Annual Declaration data, only the following documents are required:
- Total revenue for the year 2022;
- Dividing the value between resale (trade) or sale (industry); It is
- Data on employees (if applicable).
The Income Tax Declaration for the microentrepreneur is very simple. With these documents in hand, just access the platform and fill out the form. You will need to inform the CNPJ of the company.
Don’t forget to print the receipt when completing the form. He is the document that proves that your company is up to date with tax obligations.
To carry out your MEI 2023 Tax Return, Click here.
Does the micro-entrepreneur who had no revenue need to declare the IR 2023?
For the MEI that did not have income with the company in the year 2022, it is also necessary to make the declaration.
Therefore, all taxpayers who have MEI need to send their information through DASN (Simplified Annual Declaration of Simples Nacional).
In this case, the document serves as proof of compliance with the MEI rules, even without previous income.
Now that you know how to make your IR statement for MEI, let’s learn more about the individual microentrepreneur category.
And in the month that honors female achievements, it is important to highlight their role in entrepreneurship.
Often the personal business is to supplement the family income or reconcile professional life with the role of mother.
The reasons are diverse, but the fact is that women are the majority when it comes to undertaking. For micro-entrepreneur Elaine Martins Hirakawa, working with the personalization of gifts was the need to create and produce.
A stylist by training, Elaine had an instinct for entrepreneurship. As she herself says “The desire to undertake was very strong, even at the time when I worked in a clothing company.”
Its differential is in the artistic creation through the letteringcustomizing everything from mugs to walls at other small and large businesses.
Today, 15 years after the first attempt, Elaine has learned in practice what is most important for any entrepreneur: knowing how to sell.
“The first time I started, we produced and didn’t know who to sell to. I learned from mistakes and taking courses”. The complete businesswoman:
“Having the MEI helps me keep the bureaucratic part of the company in order, because it protects the small entrepreneur.” Discover her work at Instagram.
Despite this, the numbers still show the dominance of men at the head of small businesses. According to a 2019 Sebrae survey, 67% of entrepreneurs are men, while 33% are women.
Portrait of a well-known scenario of inequality so common among us. This is because having women in charge of small or large businesses is a recent situation. Since until the 60’s, it was rare to see them in front of companies.
Remembering that to have the MEI, the activity needs to be considered in the area of activity and register in the Entrepreneur Portal.
Some of the activities allowed by the MEI:
- Snack bars
- Coffee, tea and similar establishments
- Mani Pedi
- Trade in clothing and accessories
- Maintenance and electrical installation
- aesthetic activities
- Beauty care and services
These are just a few examples for you who need or want to undertake. The important thing is to find an identification area, prepare yourself with research, courses and planning.