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The Brazilian Federal Revenue Service (Receita Federal) has already begun receiving the 2026 Income Tax returns. In general, those who submit the return earlier have a greater chance of being included in the first refund batches, provided there are no pending issues with the return.
The Income Tax refund is the amount that the Federal Revenue Service returns to the taxpayer when he or she paid more tax than due over the course of the year. The order of payment of the refund, however, follows criteria established by law, combined with operational rules adopted by the tax authorities and the date of submission of the returns.
Operational Criteria and Channels of Receipt
Regarding the operational criteria, the Federal Revenue Service has determined that taxpayers who use the pre-filled return and opt to receive the refund via Pix have priority over the others. Next come those who adopt only one of these options. The pre-filled return model automatically brings in various pieces of information, such as earnings, deductions, assets, debts, variable-income transactions, and data on domestic employees. “This year, the Federal Revenue Service has expanded the set of available data even further, making the filling out faster and more secure,” highlights tax attorney Juliana Assolari, partner at Lassori Advogados.
Nevertheless, it is essential that the taxpayer verify all the information, since it is sent by third parties (employers, financial institutions, notary offices, real estate agencies, and healthcare service providers). Should there be discrepancies, the amounts must be corrected and the supporting documents kept.
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