CPF of those who did not submit the IR 2022 statement may become irregular; know how to solve – Prisma

Who was obliged to declare the Income Tax 2022 and missed the deadline for submitting the declaration that ended this tuesday (31), still needs to be accountable to Leão so as not to have problems with the CPF.

Find out what to do if you missed the declaration deadline

Tax consultant Valter Koppe explains that the CPF of those who do not submit the declaration can change at any time to “pending regularization”, which already causes several inconveniences to the taxpayer.

Those who were not obliged to declare need not worry because nothing happens with the CPF.

Find out who was obliged to declare the IR 2022

According to the rules of the Federal Revenue Service, you are obliged to declare who, until December 31, 2021:


• Received taxable income above the limit (R$ 28,559.70).
• Received exempt, non-taxable or taxed exclusively at source income above the limit (R$ 40 thousand).


• Obtained annual gross revenue from rural activities in an amount above the limit (R$ 142,798.50).
• Intends to offset losses from rural activity in this or previous years with income from this or future years.


• Possession or ownership, on December 31, 2021, of assets or rights, including bare land, above the limit (R$ 300 thousand).


• Gained capital on the sale of assets or rights subject to tax.
• Opted for exemption from capital gain tax on the sale of residential properties, followed by the acquisition of another, within 180 days.


• Carried out operations on Stock, Commodities and Futures Exchanges and the like.


• Became a resident of Brazil, in any month, and was in that condition on December 31, 2021.

How to prevent the CPF from getting into trouble?

To prevent the CPF from having problems, the solution is to send the declaration as soon as possible. Those who deliver after the deadline already receive a fine of at least R$ 165.74 and a maximum of 20% of the tax due.

What is the problem with having the CPF pending regularization?

CPF pending means irregular CPF, which, in practice, means that the taxpayer with the CPF no longer has access to credit: he can no longer borrow, finance, buy a house, car.

The irregular CPF also prevents the person from obtaining a passport, obtaining a negative certificate for the sale or rent of property and even taking a public tender.

Not to mention the problems to move the bank account. “Whoever needs to receive payments from the INSS through a bank account may be prevented if the CPF is pending regularization, says Valter Koppe, former regional supervisor of the IR in São Paulo.

These difficulties can begin even before the CPF becomes irregular. An example: banks usually ask for the updated IR statement to grant loans, as this is one of the ways to assess a person’s ability to pay. Without this instrument, this assessment is already impaired and the loan may not be granted.

How to regularize the CPF

To regularize the CPF that is pending, it is necessary to make the declaration that was missing. It is important to download the correct program to make the declaration for each year.

Download the IR 2022 program here. Further down, on the same page, you can also find links to previous IR programs.

According to the Federal Revenue, the CPF becomes regular again as soon as the declaration is processed. “Usually, the problem is solved the next day”, informs the website of the Revenue.

Find out if your CPF is regular

It’s possible check your CPF status on the IRS page. To do this, you need to inform your CPF number and date of birth.

It is also possible to check the status of your CPF through the CPF digital app.

For those who do not know which declaration is missing, it is possible to consult the e-CAC (Virtual Taxpayer Assistance Center).


Do you have any questions about economy, money, rights and everything else that messes with your pocket? Send your questions to “What do I do, Sophia?” by email sophiacamargo@r7.com.