IRPF / IRRF- Altered the model of the Receipt of Income Paid and withholding Income Tax

It was published in the DOU, 12/08/2014, RFB Normative Instruction No. 1,522, of December 5, 2014, which amends RFB Normative Instruction No. 1,215 / 2011, which approves the model of Proof of Income Paid and Income Tax Withholding Tax, to be used by the individual or legal entity that has paid, the individual, income with withholding income tax at the source during the calendar year, even in a single month.

Among the changes now introduced, we highlight that line 2 was included in Table 5, to demonstrate the Withholding Income Tax (IRRF) referring to the 13th salary. Thus, they were adjusted:

Appendix I, which contains the model of the Income Tax Receipt and Income Tax withheld at source; and Appendix II, which provides for instructions on how to complete the income statement.

Recalling that the receipt must be provided by the last working day of the month of February of the year following that of the income or at the time of termination of the employment contract, if this occurs before that date. The paying source that fails to provide the beneficiaries, within the aforementioned period, or provide proof of income with inaccuracy will be subject to the payment of a fine of R $ 41.43 per document.