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بطاقة شعار: palpites دي فوتيبول الفقرة هوجي.


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حل منتخب كرواتيا × المغرب بالمركز الثالث لكأس العالم اليوم السبت 17/12 مباراة تحديد المركز الثالث في كأس العالم 2022 اليوم السبت قرار كأس العالم اليوم السبت 17/12 حسم المركز الثالث في مونديال 2022 بين كرواتيا والمغرب اليوم السبت 17/12 كأس العالم 2022 مباراة كرواتيا والمغرب اليوم السبت 17/12 إغلاق كأس العالم 2022 نهائي كأس العالم 2022 بين الأرجنتين وفرنسا نهائيات كأس العالم اليوم مقرر كأس العالم الأرجنتين × فرنسا اليوم السبت 17/12 المباريات الودية بين النوادي اليوم السبت 17/12 المباريات الودية بين الأندية يوم السبت بالبيتس دي فوتيبول دو ديا 17/12 بالبيتس دي فوتيبول دي هوجي palpites دي فوتيبول الفقرة هوجي توقعات كرة القدم يوم السبت بالبيتس دي فوتيبول Palpites de Futebol analisados تنبؤات اليوم السبت بالبيتس دو ديا 17/12/2022 حمار وحشي دو ديا 17/12/2022 حمار وحشي دي هوجي حمار وحشي ديستا سابادو حمار وحشي دا رودادا الحمار الوحشي ليوم السبت 17/12/2022 رهان حمار وحشي أماكن الإقامة exatos de hoje بوسيفيس placares exatos عشرات بالضبط توقعات النتيجة الدقيقة لهذا اليوم palpites دي placares exatos الدرجات الدقيقة ليوم السبت 17/12/2022 عشرات الجولة الدقيقة نصائح المراهنات الرياضية ديكا دي أبوستا السبت الرهان نصائح نصيحة الرهان لهذا اليوم الدوري البرازيلي jogos analisados ​​com posíveis placares exatos palpites de futebol analisados ​​para aposta hoje sábado dia 17 / 12 / 2022 جوغوس دا رودادا بيلهيتس برونتوس تذاكر جاهزة ليوم 17/12/2022 تذاكر جاهزة مزدوجة وثلاثية مزدوج + ثلاثي تذاكر اليوم السبت أفضل التخمينات يلمس بوم يتجاذب عظام يتخبط سيرتوس بالبيتي سيرتو palpites de Futebol para ganhar hoje Palpites de Futebol para ganhar dinheiro أبوستا جانها أبوستا دي هوجي التذاكر جاهزة ليوم السبت المزدوج والثلاثي يوم 17/12/2022 التاجر esportivo تاجر محترف ديا دي جرين بالبيتس سيرتوس تخمينات صحيحة اليوم الأخضر تنبؤات كرة القدم مع نصائح تم تحليلها لكسب المال Melhores jogos da Rodada كلاسيكو دي فوتيبول يخفق فيرايس تنبؤات كرة القدم تصبح فيروسية فاز الرهان يوم السبت حمار وحشي دا رودادا فازت تذاكر جاهزة melhores palpites تفعل ضياء Palpites de Futebol analisados ​​para hoje sábado dia 17/12/2022 برازيل palpites الألعاب الأولمبية اليوم البرازيل × ألمانيا الألعاب الأولمبية اليوم السبت تنبؤات السبت ، تحليل نصائح المراهنات الرياضية يوم السبت ، نصائح لكسب المال مثل كرة القدم لليوم السبت 17/12/2022 ، تخمينات الرهان ، رهانات التخمين ، رهانات التخمين ، رهانات التخمين ، حمار وحشي اليوم ، حمار وحشي اليوم ، حمار وحشي محتملة يوم السبت ، الحمر الوحشية ليوم 17/12 ، الحمار الوحشي اليوم ليوم السبت 17/12 ، الحمر الوحشية المحتملة ليوم السبت ، تنبؤات كرة القدم ، تنبؤات كرة القدم. توقعات كرة القدم لليوم السبت 17/12 تنبؤات لمباريات اليوم ، تنبؤات كرة القدم تنبؤات للغد. تنبؤات كرة القدم للفوز. تنبؤات اليوم صافي الرياضة ،. التنبؤات الرياضية ، التنبؤات لجولة اليوم ، الاضطرابات المحتملة اليوم ، التنبؤات الجيدة ، تنبؤات كرة القدم لهذا اليوم ، التنبؤ الصحيح ، تنبؤات اليوم ، ثلاثة أضعاف اليوم ، تنبؤات كرة القدم الأوروبية ، الأبطال تنبؤات الدوري مع تذاكر جاهزة ، تنبؤ جيد ، تنبؤات جيدة ، تنبؤات جيدة اليوم ، تذاكر جاهزة لكرة القدم ، تنبؤات جيدة المزيد من الحمر الوحشية ، نصائح كرة القدم نصائح كرة القدم لليوم السبت يوم السبت 17/12 ، تخمينات الرهانات لكسب المال من خلال المراهنات الرياضية لكرة القدم التي تم تحليل ألعاب اليوم للمراهنة على التخمينات ، الألعاب التي تم تحليلها مع نصائح وتخمينات للمراهنات الرياضية يوم السبت 17/12/2022 ، المراهنة الرياضية يوم السبت. نصائح اليوم السبت 17/12/2022 مباريات الجولة للرهان ، نصائح المراهنة اليوم ، نصائح للمراهنة على كرة القدم ، الرهان يفوز ، السبت في عالم كرة القدم ، السبت في البرازيل ، السبت في عالم تاجر الرياضة المحترف ، السبت في عالم الرياضة ، كرة القدم السبت أفضل مباريات الجولة للرهان اليوم 17/12 السبت #palpites #bet #apostasesportivas #futebol #apostas #tips #apostador #green #aposta #apostasonline #palpitesdefutebol #tradingesportivo #trader #betfair #apostaesportiva #palpitesesportivos #bets #lucro #palpitesesportivos #bets #lucro #palpitesesportivos #bets #lucro #palpitesesportivos #jogos #futebolbrasileiro #dinheiro #brasil #bhfyp #palpitesgreen #apostaganha #o #betting #palpitesfree #tradeesportivo #palpitesfutebol #apostaonline #dicas #sorte #rendaextra #xbet #punter #trading #futeboleuropeu #brasileirao #greens #futebolinternacional #fiputebolinternacios #


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تنبؤات كرة القدم لليوم السبت 30/07 | BET APOSTAS ESPORTIVAS + تذاكر جاهزة.


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بالبيتس دي فوتيبول دو ديا 30/07 بالبيتس دي فوتيبول دي هوجي palpites دي فوتيبول الفقرة هوجي توقعات كرة القدم يوم السبت بالبيتس دي فوتيبول Palpites de Futebol analisados تنبؤات اليوم السبت بالبيتس دو ديا 30/07/2022 حمار وحشي دو ديا 30/07/2022 حمار وحشي دي هوجي حمار وحشي ديستا سابادو حمار وحشي دا رودادا الحمار الوحشي ليوم السبت 30/07/2022 رهان حمار وحشي رهان الحمار الوحشي حمار وحشي البرازيل نهائي كأس العالم للأندية 2022 نهائي تشيلسي × نخيل اليوم السبت 30/07/2022 نهائي كأس العالم للأندية اليوم السبت بأشجار النخيل x تشيلسي الحمر الوحشية الفقرة هوجي أماكن الإقامة exatos de hoje بوسيفيس placares exatos عشرات بالضبط توقعات النتيجة الدقيقة لهذا اليوم palpites دي placares exatos الدرجات الدقيقة ليوم السبت 30/07/2022 عشرات الجولة الدقيقة جوجو دو برازيليراو نصائح المراهنات الرياضية ديكا دي أبوستا السبت الرهان نصائح نصيحة الرهان لهذا اليوم نصائح المراهنات الرياضية أمريكا MG X sport الدوري البرازيلي jogos analisados ​​com posíveis placares exatos palpites de futebol analisados ​​para aposta hoje sábado dia 30 / 07 / 2022 جوغوس دا رودادا بيلهيتس برونتوس تذاكر جاهزة ليوم 30/07/2022 تذاكر جاهزة مزدوجة وثلاثية مزدوج + ثلاثي تذاكر اليوم السبت أفضل التخمينات يلمس بوم يتجاذب عظام يتخبط سيرتوس بالبيتي سيرتو palpites de Futebol para ganhar hoje Palpites de Futebol para ganhar dinheiro أبوستا جانها أبوستا دي هوجي التذاكر جاهزة ليوم السبت المزدوج والثلاثي يوم 30/07/2022 سابادو دي بيت 365 sabadou لا رهان موندو سابادو لا رهانات موندو التاجر esportivo التاجر esportivo تاجر محترف ديا دي جرين بالبيتس سيرتوس تخمينات صحيحة اليوم الأخضر تنبؤات كرة القدم مع نصائح تم تحليلها لكسب المال ليبرتادوريس كوبا سول امريكانا دوري ابطال اوروبا الدوري الأوروبي الدوري البرازيلي لكرة القدم A و B. Melhores jogos da Rodada كلاسيكو دي فوتيبول يخفق فيرايس أصبحت توقعات كرة القدم فيروسية تنبؤات كرة القدم تصبح فيروسية فاز الرهان يوم السبت حمار وحشي دا رودادا فازت تذاكر جاهزة melhores palpites تفعل ضياء Palpites de Futebol analisados ​​para hoje sábado dia 30/07/2022 نصائح esportingbet المراهنات الرياضية esportingbet dicas تفعل dia esportingbet جعل esportingbet هناك futebol الميمات فوتيبول البرازيل لكرة القدم برازيل palpites الألعاب الأولمبية اليوم البرازيل × ألمانيا الألعاب الأولمبية اليوم السبت السبت في عالم الرهان ، السبت في عالم الرهانات ، السبت في عالم الرهانات ، السبت في البرازيل ، السبت للتنبؤات ، السبت لتحليل نصائح المراهنات الرياضية ، نصائح لكسب المال مثل كرة القدم لليوم السبت 30/07/2022 ، نصائح الرهان ، تخمين الرهانات ، تخمين الرهان ، تخمين الرهانات ، حمار وحشي اليوم ، حمار وحشي اليوم ، الحمر الوحشية المحتملة هذا السبت ، الحمر الوحشية في 30/07 ، اليوم الحمر الوحشية يوم السبت 30/07 ، الحمر الوحشية المحتملة هذا السبت ، تنبؤات كرة القدم ، تنبؤات كرة القدم. تنبؤات اليوم السبت 30/07 لمباريات اليوم ، توقعات كرة القدم ليوم غد ، تنبؤات كرة القدم للفوز ، تنبؤات اليوم صافي الرياضة ، تنبؤات الرياضة ، تنبؤات جولة اليوم ، الانزعاج المحتمل اليوم ، نصائح جيدة ، نصائح كرة القدم لليوم ، نصائح صحيحة ، نصائح لليوم ، مضاعفات ثلاثية اليوم ، نصائح كرة القدم الأوروبية ، نصائح دوري الأبطال مع تذاكر جاهزة ، نصائح جيدة ، نصائح جيدة ، نصائح جيدة لهذا اليوم ، تذاكر كرة قدم جاهزة ، تخمينات جيدة المزيد ebras ، نصائح كرة القدم نصائح كرة القدم لليوم السبت 30 / 07th ، نصائح للمراهنة لكسب المال من خلال المراهنات الرياضية لكرة القدم التي تم تحليل ألعاب اليوم للرهانات التي تم تحليلها مع نصائح حول المراهنات الرياضية يوم السبت 30/07/2022 ، esportingbet يوم السبت ، توقعات esportingbet ، نصائح حول esportingbet ، توقع esportingbet ، رهان الرهان ، المراهنة الرياضية ، الرهان على كسب المال من خلال كرة القدم ، الرهان يوم السبت ، الرهان على نصائح المراهنات الرياضية يوم السبت ، اليوم السبت ، 30/07/2022 الألعاب المستديرة للمراهنة ، نصائح المراهنة اليوم ، نصائح المراهنة على كرة القدم ، الرهان يفوز ، السبت في عالم كرة القدم ، السبت بالبرازيل ، السبت في عالم تاجر الرياضة المحترف ، السبت في تاجر رياضي ، السبت أفضل مباريات كرة القدم في الجولة للرهان اليوم 30/07 السبت #palpites #bet #apostasesportivas #futebol #apostas #tips #apostador #green #aposta #apostasonline #palpitesdefutebol #tradingesportivo #trader #betfair #apostaesportiva #palpitesesportivos #bets #lucro #palpitesesportivos #bets #lucro #palpitesesportivos #bets #lucro #palpitesesportivos #jogos #futebolbrasileiro #dinheiro #brasil #bhfyp #palpitesgreen #apostaganha #o #betting #palpitesfree #tradeesportivo #palpitesfutebol #apostaonline #dicas #sorte #rendaextra #xbet #punter #trading #futeboleuropeu #brasileirao #greens #futebolinternacional #fiputebolinternacios #


توقعات كأس العالم ليوم الثلاثاء 13/12 + النتيجة الدقيقة + التذكرة.


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في هذا الفيديو ، ستتحقق من توقعاتي لكأس العالم 2022 ليوم الثلاثاء 13/12/2022 + النتيجة الدقيقة + تذكرة جاهزة. قم بتحليل نصائحي ، ضع رهاناتك لهذا اليوم ، ويمكننا معًا أن نكون أخضرين من خلال النصائح والأرباح / كسب المال من خلال المراهنات الرياضية / المتداول الرياضي على المدى الطويل. كمكافأة ، أترك ملاحظة جاهزة لمن يرغبون في زيادة رصيدك.


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توقعات كرة القدم لـ 13/12 - ما هي أفضل الرهانات؟ افضل تخمين؟ أين تراهن؟ كيف تضع الرهانات الرياضية؟ من هم افضل وكلاء المراهنات؟ ما هي أفضل نصيحة لكرة القدم؟


نصائح المراهنة على كرة القدم ألقِ نظرة على بعض النصائح للنجاح في توقعات لعبة اليوم:


وهكذا ، ستجد هنا في La Casa de Tips أفضل نصائح كرة القدم لهذا اليوم. وهكذا ، سوف تتعلم كيفية الوصول إلى تنبؤات كرة القدم.


وهي ، قناتنا لديها تنبؤات كرة القدم ، بالإضافة إلى تنبؤات كرة القدم اليوم. بالإضافة إلى ذلك ، نقدم تنبؤات كرة القدم لليوم ، بالإضافة إلى تنبؤات كرة القدم للغد.


وبالتالي ، يتم تقديم تنبؤات كرة القدم لـ 13/12/2022 ، تنبؤات 13/12 ، تنبؤات الجولة ، تنبؤات كأس ، تنبؤات كرة القدم يوميًا على القناة.


لذلك ، كما ذكرنا سابقًا ، لدينا الكثير من المحتوى الذي يستهدف المراهنة الرياضية ، المراهنة الرياضية ، المراهنة على الرياضات ، المراهنة على كرة القدم ، المراهنة اليوم ، أفضل الرهانات ، ألعاب اليوم ، بروتوكولات كرة القدم ، التنبؤات بالكرة ، اليوم ، أطراف اليوم ، تنبؤات كرة القدم ، PROGNOSTICS ، FOOTBALL اليوم ، العروض التمهيدية لـ 13/12/2022 ، تنبؤات يوم الثلاثاء ، تنبؤات كرة القدم لليوم ، تنبؤات اليوم ، تنبؤات الأحداث 2022 كرة القدم ، تنبؤات كرة القدم للغد ، تنبؤات اليوم ، تنبؤات لألعاب كأس العالم 2022 ، تنبؤات لمباريات كأس العالم 2022 ، تنبؤات لكأس العالم ، تنبؤات مباراة الأرجنتين ، XGENTIA كرواتيا ، كرواتيا ضد الأرجنتين ، تنبؤات عن نصف نهائي كأس العالم ، التنبؤات بمباريات الثلاثاء ، النتيجة الدقيقة ، النتيجة الدقيقة ، النتيجة الدقيقة ، النتيجة الدقيقة للأرجنتين ، النتيجة الدقيقة لكرواتيا ، BOLÃO GAME ARGENTINA ، BOLÃO ARGENTINA ، كم ستكون مباراة الأرجنتين.


كيف تستثمر في مباريات اليوم؟


ستكون توقعاتنا لكرة القدم لهذا اليوم متاحة دائمًا في الساعات الأولى من اليوم. لذلك ، نقدم لك أفضل الاحتمالات ، كيف تراهن ، أفضل متاجر الحجز ، نصائح كرة القدم ، أفضل النتائج ، تجارة الرياضة ، تنبؤات كرة القدم المجانية ، تنبؤات اليوم. في وقت لاحق ، نأتي بمضاعفة ، ثلاثية ، متعددة ، تذكرة ، تذكرة جاهزة ، تذكرة جاهزة لليوم!


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✔ يا أيها المستثمر ، هل أنتم بخير؟ في فيديو اليوم ، أحضر لك محتوى يغطي كل ما تحتاجه حتى لا تكون خاسرًا آخر في وسط المراهنات الرياضية ، وأعلمك وأريك عمليًا كيف يتمتع صانعو المراهنات بمزايا تفوقك! شاهد هذا الفيديو حتى النهاية ، وعلق عليه وشاركه مع أصدقائك حتى نتمكن من الوصول إلى جميع المراهنين في البرازيل!


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تنبؤات كرة القدم لليوم السبت 30/10 | رهان APOSTAS ESPORTIVAS + التذاكر جاهزة.


تنبؤات كرة القدم لليوم السبت 30/10 | رهان APOSTAS ESPORTIVAS + التذاكر جاهزة.


بالبيتس دي فوتيبول دو ديا 30/10 بالبيتس دي فوتيبول دي هوجي palpites دي فوتيبول الفقرة هوجي توقعات كرة القدم يوم السبت بالبيتس دي فوتيبول Palpites de Futebol analisados تنبؤات اليوم السبت بالبيتس دو ديا 30/10/2023 حمار وحشي دو ديا 30/10/2023 حمار وحشي دي هوجي حمار وحشي ديستا سابادو حمار وحشي دا رودادا الحمار الوحشي ليوم السبت 30/10/2023 رهان حمار وحشي رهان الحمار الوحشي حمار وحشي البرازيل الحمر الوحشية الفقرة هوجي أماكن الإقامة exatos de hoje بوسيفيس placares exatos عشرات بالضبط توقعات النتيجة الدقيقة لهذا اليوم palpites دي placares exatos الدرجات الدقيقة ليوم السبت 30/10/2023 عشرات الجولة الدقيقة جوجو دو برازيليراو نصائح المراهنات الرياضية ديكا دي أبوستا السبت الرهان نصائح نصيحة الرهان لهذا اليوم نصائح المراهنات الرياضية أمريكا MG X sport الدوري البرازيلي jogos analisados ​​com posíveis placares exatos palpites de futebol analisados ​​para aposta hoje sábado dia 30 / 10 / 2023 جوغوس دا رودادا بيلهيتس برونتوس تذاكر جاهزة ليوم 30/10/2023 تذاكر جاهزة مزدوجة وثلاثية مزدوج + ثلاثي تذاكر اليوم السبت أفضل التخمينات يلمس بوم يتجاذب عظام يتخبط سيرتوس بالبيتي سيرتو palpites de Futebol para ganhar hoje Palpites de Futebol para ganhar dinheiro أبوستا جانها أبوستا دي هوجي التذاكر جاهزة ليوم السبت المزدوج والثلاثي يوم 30/10/2023 سابادو دي بيت 365 sabadou لا رهان موندو سابادو لا رهانات موندو التاجر esportivo التاجر esportivo تاجر محترف ديا دي جرين بالبيتس سيرتوس تخمينات صحيحة اليوم الأخضر تنبؤات كرة القدم مع نصائح تم تحليلها لكسب المال ليبرتادوريس كوبا سول امريكانا دوري ابطال اوروبا الدوري الأوروبي الدوري البرازيلي لكرة القدم A و B. Melhores jogos da Rodada كلاسيكو دي فوتيبول يخفق فيرايس أصبحت توقعات كرة القدم فيروسية تنبؤات كرة القدم تصبح فيروسية فاز الرهان يوم السبت حمار وحشي دا رودادا فازت تذاكر جاهزة melhores palpites تفعل ضياء Palpites de Futebol analisados ​​para hoje sábado dia 30/10/2023 نصائح esportingbet المراهنات الرياضية esportingbet dicas تفعل dia esportingbet جعل esportingbet هناك futebol الميمات فوتيبول البرازيل لكرة القدم برازيل palpites الألعاب الأولمبية اليوم البرازيل × ألمانيا الألعاب الأولمبية اليوم الجمعة السبت في عالم الرهان ، السبت في عالم الرهانات ، السبت في عالم الرهانات ، السبت في البرازيل ، السبت للتنبؤات ، السبت من تحليل الرهانات الرياضية ، نصائح لكسب المال مثل كرة القدم لليوم السبت 30/10/2023 ، تخمينات الرهان ، تخمين الرهانات ، تخمين الرهان ، تخمين الرهانات ، حمار وحشي اليوم ، حمار وحشي اليوم ، حمار وحشي يوم السبت ، حمار وحشي يوم 30/10 ، الحمار الوحشي اليوم السبت 30/10 ، حمار وحشي محتملة يوم السبت ، تنبؤات كرة القدم ، تنبؤات كرة القدم. توقعات اليوم ، السبت 30/10 ، تنبؤات مباريات اليوم ، توقعات كرة القدم للغد ، تنبؤات كرة القدم للفوز. اليوم ، نصائح جيدة ، نصائح كرة القدم لهذا اليوم ، نصائح صحيحة ، نصائح لليوم ، ثلاثة أضعاف مضاعفات اليوم ، نصائح كرة القدم الأوروبية ، نصائح دوري الأبطال مع التذاكر جاهزة ، نصائح جيدة ، نصائح جيدة ، نصائح جيدة لهذا اليوم ، تذاكر جاهزة لكرة القدم ، تخمينات جيدة المزيد الحمار الوحشي ، نصائح كرة القدم ، نصائح كرة القدم لليوم السبت 30/10 ، نصائح المراهنة لكسب المال من خلال المراهنات الرياضية لكرة القدم التي تم تحليل ألعاب اليوم لنصائح المراهنة على الألعاب التي تم تحليلها مع نصائح ونصائح للمراهنات الرياضية يوم السبت 30/10/2023 ، esportingbet يوم السبت ، esportingbet تنبؤات ، نصائح esportingbet ، توقع esportingbet ، رهان ، رهان المراهنات الرياضية ، رهان كسب المال من كرة القدم ، قم برهان السبت ، راهن يوم السبت على نصائح المراهنات الرياضية اليوم السبت 30/10/2023 مباريات مستديرة للمراهنة ، نصائح المراهنة اليوم ، نصائح مراهنة كرة القدم ، رهان يفوز ، السبت في عالم كرة القدم ، السبت في البرازيل ، السبت في عالم تاجر الرياضة المحترف ، السبت في تاجر رياضي ، السبت أفضل مباريات كرة القدم في جولة المراهنة اليوم 30/10 السبت #palpites #bet #apostasesportivas #futebol #apostas #tips #apostador #green #aposta #apostasonline #palpitesdefutebol #tradingesportivo #trader #betfair #apostaesportiva #palpitesesportivos #bets #lucro #palpitesesportivos #bets #lucro #palpitesesportivos #bets #lucro #palpitesesportivos #jogos #futebolbrasileiro #dinheiro #brasil #bhfyp #palpitesgreen #apostaganha #o #betting #palpitesfree #tradeesportivo #palpitesfutebol #apostaonline #dicas #sorte #rendaextra #xbet #punter #trading #futeboleuropeu #brasileirao #greens #futebolinternacional #fiputebolinternacios #


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Como declarar renda de opções binárias 1

Quem deve declarar o Imposto de Renda 2022 e qual é a data limite de entrega?


É obrigatório declarar o Imposto de Renda 2022 quem recebeu rendimentos tributáveis em 2021 em valores superiores a R$ 28.559,70 ou ganhou mais de 40 mil reais em rendimentos isentos, não tributáveis ou tributados na fonte no ano, como indenizações trabalhistas ou rendimento de poupança. O prazo para entregar a declaração deste ano começa dia 7 de março e termina dia 29 de abril. O programa de preenchimento da declaração estará disponível a partir do dia 7 de março, no site da Receita. A estimativa da Receita é receber 34.100.000 de declarações até o final do prazo.


Após dois anos de prazo ampliado devido à pandemia de covid-19, o IR volta ao seu prazo tradicional de entrega, ou seja, início de março até o final de abril. Em 2021, o prazo terminou em maio e, em 2022, em junho.


Veja obrigatoriedade abaixo:


Como preencher.


Além do programa oficial do IR, os contribuintes podem preencher a declaração por meio de tablets e smartphones, acessando o aplicativo Meu Imposto de Renda para aparelhos Android ou iOs.


Computador, por meio do PGD IRPF 2022, disponível no sítio da Secretaria da Receita Federal do Brasil (RFB) na Internet, no endereço: www.gov.br/receitafederal/pt-br; Dispositivos móveis, tais como tablets e smartphones, mediante acesso ao serviço “Meu Imposto de Renda”, disponível por meio do aplicativo APP “Meu Imposto de Renda”, disponível nas lojas de aplicativos Google Play, para o sistema operacional Android, ou App Store, para o sistema operacional iOS; Computador, mediante acesso ao serviço “Meu Imposto de Renda”, disponível no Centro Virtual de Atendimento (e-CAC) que pode ser acessado através deste endereço: eCAC – Centro Virtual de Atendimento (fazenda.gov.br), de acordo com o disposto na Instrução Normativa RFB nº 1.995, de 24 de novembro de 2022.


Declaração pré-preenchida.


A declaração pré-preenchida estará disponível a partir do dia 15 de março para os contribuintes que possuam conta gov.br com nível ouro ou prata. A Receita estima que seja cerca de 32% dos declarantes (10 milhões de contribuintes).


O nível ouro ou prata será exclusivo também para importar dados informados no Carnê-leão Web; verificar situação da declaração pelo celular (app), salvar e recuperar a declaração online; e todos os serviços de imposto de renda no e-CAC.


A Declaração pré-preenchida possui informações relativas a rendimentos, deduções, bens e direitos e dívidas e ônus reais e que são alimentadas diretamente no PGD IRPF 2022, sem a necessidade de digitação, sendo de responsabilidade do contribuinte a verificação da correção de todos os dados pré-preenchidos na declaração, devendo realizar as alterações, inclusões e exclusões das informações necessárias, se for o caso.


Multa.


A multa para quem apresentar a declaração depois do prazo é de 1% ao mês-calendário ou fração de atraso, com valor mínimo de R$ 165,74, e máximo de 20% do Imposto de Renda devido.


Comprovantes de rendimentos.


O prazo para as empresas entregarem o comprovante de rendimentos aos funcionários e clientes termina na segunda-feira (28).


Restituição e Pagamento via PIX.


Assim como no ano passado, a Receita vai pagar a restituição do IR 2021 em cinco lotes, entre 31 de maio e 30 de setembro. Uma das novidades é que este ano será possível receber a restituição por Pix, desde que a chave seja o CPF do titular da declaração.


Importante destacar que não será possível informar chave Pix diferente do CPF. Ou seja, e-mails, telefones ou chaves aleatórias não podem ser utilizados para recebimento de restituição do imposto de renda e que a data e ordem do crédito segue as priorizações ​instituídas em lei.


Também será possível pagar com PIX o DARF emitido pelo programa/aplicativo do imposto de renda quando houver imposto a pagar. O DARF será emitido com o QR Code, facilitando o pagamento.


Deduções.


Para o exercício de 2022, ano-calendário de 2021, informa-se que:


as deduções com dependentes estão limitadas a R$ 2.275,08 por dependente; as despesas com educação têm limite individual anual de R$ 3.561,50; para constarem na declaração, os dependentes, de qualquer idade, deverão estar inscritos no CPF.


Na Papyrus Contábil você tem a praticidade de fazer a declaração de IR 2022 da sua empresa ou pessoa física diretamente conosco. Essa é mais uma praticidade que a Papyrus oferece aos seus clientes. Para saber mais informações consulte um de nossos especialistas agora mesmo!


Serviços Assessoria Contábil Tributário e Fiscal Trabalhista e DP Abertura de Empresas Legalização Consultoria Auditoria Holding Doméstica Pessoa Física Certificação Digital.


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Como declarar opções binárias no imposto de renda

Quando devo informar o cônjuge no Imposto de Renda?


Quando devo informar o cônjuge no Imposto de Renda?


Declaração em conjunto e separado A Receita Federal permite que os cônjuges, companheiros de união estável e casais com filhos em comum possam declarar o Imposto de Renda em conjunto ou seja em uma única declaração, como também seus dependentes.


Como declarar bens do cônjuge no Imposto de Renda?


Para isso, abra um item na ficha de Bens e Direitos, código 99 (outros bens e direitos), explique a situação e informe o nome e CPF do cônjuge ou companheiro na “Discriminação” e deixe os valores zerados. Veja como declarar imóveis no IR 2021.


Quais são as Declarações federais?


As declarações acessórias federais são documentos que devem ser enviados pelas empresas ao governo com o objetivo de comprovar o recolhimento de impostos, taxas, contribuições e tributos relativos à sua atividade econômica. Neste kit, você encontrará métodos que te ajudarão a vender seus serviços contábeis.


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Como incluir um filho na Declaração de IRS?


No caso de ter apenas um filho, o mesmo deve ser incluído na declaração de IRS do membro que tenha os rendimentos mais elevados, de forma a reduzir a taxa de tributação, e consequentemente aumentar as deduções à coleta. No caso de ter dois filhos, optem optar por incluir um filho em cada uma das declarações.


Posso declarar os rendimentos dos dependentes?


Devem declarar os rendimentos próprios e a sua parte nos rendimentos comuns do casal, se os houver, bem como os rendimentos dos dependentes a seu cargo, mas a sua tributação faz-se como “não casados”.


Por que a declaração de rendimentos tem de estar de acordo com a realidade atual?


Em sede de IRS e na altura da declaração de rendimentos, todas as informações relacionadas com a habitação tem de estar totalmente de acordo com a sua realidade atual, pelo que não é de descurar a correta aplicação da morada fiscal sob pena de vir a ser penalizado pelas finanças pelas incorreções apresentadas neste campo.


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Como Fazer declaração de Imposto de Renda 2021 em conjunto?


A simulação pode ser feita no próprio Programa Gerador da Declaração do Imposto de Renda. Primeiro, se faz a declaração de cada cônjuge separadamente e, depois, faz uma em conjunto. Em seguida, se avalia qual das opções oferece o maior valor a ser restituído, ou o menor valor de imposto a ser pago.


Como fazer declaração em conjunto?


Para que seja considerado declarante em conjunto, todos os bens, direitos e rendimentos destas pessoas devem estar na mesma declaração (contribuinte titular). Neste caso, as pessoas declaradas em conjunto não precisam entregar uma declaração somente sua, pois, será considerado como dependente.


Como fazer declaração em separado?


O casal que optar pela declaração em separado deve ficar atento ao preenchimento da ficha de “Bens e Direitos”. Os bens devem ser informados na declaração de apenas um dos cônjuges. A outra parte deve informar na sua declaração que “os bens e direitos estão relacionados na declaração do cônjuge”.


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Como fazer a tributação em conjunto?


Assim deve primeiro fazer simulações antes de decidir se faz o IRS em conjunto ou em separado. De uma forma geral, a tributação em conjunto é aquela que se apresenta como a mais vantajosa caso algum dos elementos do casal, tenha mais rendimentos do que o outro e até mesmo quando nenhum deles possui qualquer tipo de rendimento.


Será que você está isento de declarar o imposto de renda?


Antes de tudo, vale dizer: estar isento de declarar o Imposto de Renda não significa que você está isento de pagar o imposto. Da mesma forma, se você pagar o imposto, pode não ter que entregar a declaração.


Como fazer uma declaração em conjunto?


Se a decisão passar por apresentar uma declaração em conjunto, os cônjuges ou unidos de facto, munem-se de uma declaração modelo 3, na qual devem constar todos os rendimentos e despesas referentes aos elementos do agregado familiar. Assim deve primeiro fazer simulações antes de decidir se faz o IRS em conjunto ou em separado.


Por que optar pela tributação em separado?


Se o casal optar pela tributação em separado, o cônjuge que possui um rendimento de valor mais baixo seria tributado a uma taxa também ela mais reduzida (28,5\%). Já o outro cônjugue teria uma taxa de valor superior (45\%). Pela tributação em conjunto, a taxa final do casal ficava-se pelos 37\%.

Como declarar imposto de renda opções binárias 3

Blog.


Venha comigo fazer essa irresistível e deliciosa galinhada com tempero caseiro da vovó.


Post published: 11 de janeiro de 2023 Post category: Artigos / Comidas e Bebidas / RDA / Receitas.


Imagem: cybercook.com.br.


Quem ai não gosta de uma deliciosa galinhada com aquele tempero caseiro da vovó, onde você pode comer aos finais de semana ou até mesmo naquele almoço com a família reunida.


Portanto, fique ligado a seguir no passo a passo que vamos te mostrar e aprenda a fazer esta receita de uma vez por todas.


1 Ingredientes para a Galinhada 2 Modo de Preparo 3 Veja também outras deliciosas receitas:


Ingredientes para a Galinhada.


4 colheres (sopa) de óleo 800g de frango cortado em pedaços uma cebola média picada 3 dentes de alho picados 1 pimenta dedo-de-moça sem semente picada 1 colher (chá) de cúrcuma 6 xícaras (chá) de água quente Sal a gosto 2 xícaras (chá) de arroz branco lavado e escorrido 1 vidro de palmito picado escorrido (300g) uma lata de milho verde escorrido 1 lata de ervilha escorrida 2 tomates sem semente em cubos 1/2 xícara (chá) de azeitona verde sem caroço fatiada meia xícara (chá) de queijo coalho em cubos.


Modo de Preparo.


Primeiramente nós vamos aquecer uma panela grande e larga com o óleo e em seguida refogar o frango até dourar. Logo depois, acrescente a cebola, o alho, a pimenta e a cúrcuma e refogue por 3 minutos. Então, despeje 2 xícaras (chá) da água quente e sal, tampe e cozinhe até a água secar. Em seguida, despeje o arroz e frite por 2 minutos, acrescente também o palmito, o milho, a ervilha, o tomate e sal. Na sequência, despeje a água quente restante e cozinhe em fogo baixo com a panela tampada até a água secar quase por completo. Por fim, espalhe a azeitona e o queijo e tampe e cozinhe até a água secar completamente. Então, desligue o fogo e deixe descansar por 10 minutos. Coloque a galinhada numa travessa e sirva.


Em conclusão, você terá uma deliciosa galinhada para desfrutar com a sua família e amigos naquele almoço de domingo.


Visto que seu sabor é maravilhoso e seu preparo é muito rápido você com certeza vai querer fazer esta receita mais vezes. Portanto, não perca tempo e faça agora mesmo esta receita em sua casa.


Siga Receitinhas da Vovó Ana no Google Notícias e receba as melhores receitas que estão bombando no momento em primeira mão.


Veja também outras deliciosas receitas:


Como fazer Geleia de laranja caseira da vovó gente é uma delícia Como fazer banana-da-terra frita fácil e deliciosa Como fazer caipirinha de limão de forma fácil combina com aquele almoço de domingo Como fazer Geleia de morango da vovó fácil e deliciosa Salada de feijão-branco receita deliciosa da vovó.


Compartilhe nosso conteúdo!!


Quantas estrelas esta receita merece?

Como declarar imposto de renda opções binárias 2

Meu Imposto de Renda 2023: Consultar Extrato.


Uma das obrigações principais dos brasileiros é a declaração do Imposto de Renda anual, pois através dela, pessoas físicas e empresas fazem a quitação com a Receita Federal.


Portanto, é necessário conhecer todas as regras do Meu Imposto de Renda 2023 , como declarar e como consultar o extrato. Quer tirar essas dúvidas e muitas outras? Então continue neste artigo.


O que é o Meu Imposto de Renda 2023.


O Meu Imposto de Renda 2023 é uma forma de tributo cobrado em todos os anos pelo Governo Federal, sobre todos os ganhos obtidos por uma pessoa ou empresa.


O valor que será pago varia de acordo com os rendimentos declarados, ou seja, os cidadãos que possuíam uma renda maior vão pagar mais impostos.


Normalmente, o Meu Imposto de Renda 2023 é cobrado pelo desconto de um valor mensal sobre todos os rendimentos de trabalhadores e empresas do Brasil. Na lista de rendimentos tributáveis, entram os ganhos como aluguéis, salários, prêmios das loterias e os investimentos feitos no ano.


Como o Imposto de Renda é a tributação aplicada para todo cidadão e companhia, ele se divide em duas categorias, o Imposto de Renda Pessoa Física (IRPF) e o Imposto de Renda Pessoa Jurídica (IRPJ).


Imposto de Renda Pessoa Física (IRPF)


O IRPF incide sobre a renda e proventos dos contribuintes que moram no país ou no exterior, e que possuem rendimentos de fontes de renda no Brasil.


As alíquotas são de acordo com a renda obtida, de forma que estão isentos das cobranças os contribuintes que ganham abaixo do limite que é estabelecido para apresentar obrigatoriamente a declaração anual.


Imposto de Renda Pessoa Jurídica (IRPJ)


O Imposto de Renda Pessoa Jurídica é destinado para todas as empresas brasileiras, e neste caso, a alíquota aplicada vai incidir sobre o lucro obtido, podendo ser real, presumido ou arbitrado, dependendo das atividades que são desenvolvidas e o porte da empresa.


Desde 1996, a alíquota do IRPJ é 15% sobre os lucros apurados, com um adicional de 10% sobre as parcelas do lucro que excedem R$20.000,00 a cada mês.


Declaração do Meu Imposto de Renda 2023.


Para fazer a declaração do Meu Imposto de Renda 2023 , o que é necessário? A declaração por meio do programa para IRPF, deve ser baixada diretamente pelo site da Receita Federal.


Ao fazer o preenchimento, é preciso escolher entre as modalidades da declaração, sendo a simplificada ou completa. Além disso, também deverá optar pelo modelo utilizado para a declaração. Veja o que você deve inserir no imposto de renda 2023 :


Informe os rendimentos do empregador (Pessoa jurídica) Informe os rendimentos de instituições financeiras, como um banco de investimentos Coloque o comprovante de recebimento da pensão ou aposentadoria, caso seja aplicável Todas as notas fiscais de serviços médicos e educação, e outros.


Além disso, você também pode utilizar o CPF para identificar a declaração e o número dela no ano anterior.


Para as pessoas jurídicas, o processo é mais complexo, pois envolve os livros contábeis e fiscais, além da documentação sobre compras e vendas.


Cuidado com sonegação de impostos!


Provavelmente você já sabe, mas tentar enganar a Receita Federal para fazer um pagamento menor dos impostos é crime!


Esse ato é conhecido como sonegação, e quando o contribuinte é pego, além de fazer o pagamento de uma multa, terá que cumprir pena de dois a cinco anos de prisão.


Portanto, é muito importante que todas as informações sejam compatíveis com o que você realmente tenha recebido no ano. Caso contrário, você poderá ser solicitado para explicar à Receita Federal, ou até mesmo ser processado.


Consultar Extrato do Meu Imposto de Renda 2023.


Para conseguir consultar o Extrato do Meu Imposto de Renda 2023 e verificar todas as informações importantes, sendo possível identificar a declaração feita pelo contribuinte, se deu certo ou teve erros.


A pessoa conseguirá resolver todas as pendencias através de uma retificação ou agendamento do atendimento para apresentar os documentos solicitados.


Através do Extrato do Meu Imposto de Renda 2023 , o contribuinte consegue verificar o pagamento das quotas do IRPF e ver se estão corretas. Ainda será possível solicitar, alterar o débito automático das parcelas ou cancelar. Veja como acessar:


Acesse o Portal e-CAC Gere um código de acesso ou certificado digital Após gerar, entre no portal e-CAC e fazendo login e colocando sua senha. Após logar, aparecerá uma tela com algumas opções clique em “declaração e Demonstrativos” Em seguida selecione a opção “Meu Imposto de Renda” Procure o item “Serviços”, nele são divididos várias categorias, sendo possível gerar a declaração e checar se está tudo correto Quando tiver acesso a declaração, poderá ver o extrato da situação (processamento, processada, em fila de restituição, com pendencias, em análise, cancelada, tratamento manual ou retificada).


Esse status serve para que o cidadão consiga verificar se está tudo correto, se possui algo pendente e para corrigir tudo o que estiver errado pelo Extrato do Meu Imposto de Renda 2023 .


Encontrou algo errado ou não atualizado? Fale conosco deixando um comentário ou enviando um e-mail para: [email protected] em 2023 teremos novidades!

Como declarar imposto de renda opções binárias

Imposto de Renda 2023: Como declarar.


Uma das principais obrigações da maioria dos brasileiros no começo do ano é com a realização da declaração do Imposto de Renda. Através desse documento, a pessoa realiza a quitação das suas despesas com a Receita Federal. Por esses e outros motivos precisa ficar atento e declarar o Imposto de Renda 2023.


Vale a pena conferir nosso artigo e se atentar quais são os pontos para preparar a declaração da forma correta.


O que é Imposto de Renda?


O Imposto de Renda é uma cobrança realizada anualmente pelo Governo Federal com base no ganho das pessoas e empresas. Sendo assim, o seu valor será pago conforme os rendimentos que você obteve no ano base da declaração, e quando a pessoa tem um renda maior, consequentemente acaba pagando bem mais.


Já que o Imposto de Renda é uma tributação aplicada para cidadãos e empresas, é dividido em duas categorias: Imposto de Renda Pessoa Física e Imposto de Renda Pessoa Jurídica. Confira a seguir que explicaremos um pouco mais sobre cada um deles.


Imposto de Renda Pessoa Física (IRPF)


No IRPF é sobre a renda de contribuintes que moram no país ou até mesmo fora, além disso, devem receber rendimentos de fontes no Brasil para se enquadrar nessa categoria.


As alíquotas usadas na operação podem variar conforme a renda da pessoa, aqueles que ganham abaixo do limite estabelecido para apresentação obrigatória da declaração ficam isentos.


Imposto de Renda Pessoa Jurídica (IRPJ)


Já no Imposto de Renda Pessoa Jurídica, que pode ser conhecido também como PJ, é destinado para empresas brasileiras. Nesse tipo de cobrança é aplicado a alíquota sobre o lucro, pode ser presumido, arbitrado ou real. Isso irá depender do tipo de atividade que a empresa presta.


IRPF x IRPJ.


Já deu para perceber que existem dois tipos de declaração de Imposto de Renda. O IRPF é relacionado para pessoas físicas.


Agora o IRPJ é para pessoa jurídica com uma alíquota específica sobre o lucro que for obtido. E a principal diferença é com relação ao tipo de tributação, que pode interferir no cálculo do imposto.


Para uma pessoa que é IRPJ, além de declarar como pessoa jurídica, deverá declarar também como pessoa física. Então não pense que se enquadrando em um ficará isento de declarar na outra modalidade.


Como funciona o Imposto de Renda?


O Imposto de Renda é pago com base em rendimentos dos brasileiros, ou retido no salário. Ainda existe uma declaração anual que a Receita Federal usa como forma de avaliação para verificar se o cidadão está pagando seus impostos de forma correta.


A forma a ser utilizada para realização da declaração é sempre pegando como base o ano anterior. Sendo assim então no ano de 2023 deverá ser declarado os ganhos que obteve em 2022. Além disso, é necessário declarar tudo o que ganhou no período, desde salários, aposentadoria, rendimentos de aluguel ou investimentos, como você verá adiante.


É importante informar que todos e quaisquer valores que você colocar na declaração precisam ser exatamente iguais aos informados nos comprovantes de pagamentos. Caso não se lembre onde colocou, a maioria das empresas enviam esses informes por cartas, e-mails ou os disponibiliza em seus sites. Caso seja confirmado que foi pago menos imposto do que deveria, o valor deverá ser compensado.


Restituição do Imposto de Renda 2023.


Caso você tenha que pagar mais imposto do que o necessário, você terá direito a restituição do valor. Assim , o cidadão deverá ter a quantia desenvolvida durante o ano.


O montante é devolvido em uma conta bancária de sua preferência de acordo com o calendário de restituição informado a cada ano. Geralmente, quem paga o IR primeiro também recebe a restituição antes.


Como todo caso há uma exceção, para o Imposto de Renda 2023 não é diferente! Há casos onde dispensa-se a obrigatoriedade de declaração. Ou seja, o cidadão ou empresa não precisa declarar seus rendimentos e ganhos do ano anterior ao governo federal.


A seguir, confira quem tem direito a isenção do Imposto de Renda 2023:


Quem não se enquadra em nenhum dos critérios listados acima; Aqueles que já consta como dependente na declaração de outra pessoa física, onde os seus rendimentos, bens e direitos já foram informados; As pessoas que tiveram posse ou propriedade de bens de direito, quando os bens comuns já forem declarados pelo cônjuge ou companheiro, desde que o valor total dos seus bens não ultrapassem o valor de R$ 300.000,00 em 31 de dezembro.


Declaração Imposto de Renda Online.


Como o acesso ampliado à declaração pré-preenchida por meio de todas as plataformas já estão disponíveis; novas opções de grupos de bens, dentro do formulário; e o recebimento da restituição e o pagamento de DARF por meio de Pix (se a chave do contribuinte for o CPF).


Como declarar atrasado.


Para declarar o Imposto de Renda atrasado de anos retroativos podem fazer isso por meio do site oficial da Receita Federal ou até mesmo pelo Programa do Imposto de Renda.


Acessar o programa do Imposto de Renda (disponível para Android ou iOS); Clicar em “Entrar com o Gov.br”; Informar CPF e senha de acesso; Verificar qual Imposto de Renda está atrasado; Preencher a declaração do ano que está atrasado como se o estivesse fazendo regularmente, dentro do prazo; Confirmar o envio dos dados retroativos.


Fique atento e não perca o prazo. Acompanhe aqui em nosso Blog conteúdos sobre finanças e recuperação financeira.

Como declarar imposto de renda em opções binárias 1

Como regularizar minha situação no INSS e na Receita Federal residindo no exterior?


Muitos brasileiros que residem no exterior, embora continuem trabalhando, deixam de contribuir para o INSS, ou porque não podem ou porque acreditam que, desta forma, estão “fugindo” de um gasto desnecessário.


Nessas situações, uma das principais dúvidas de quem está próximo da aposentadoria, é sobre a possibilidade de regularizar a sua situação com o INSS. Até porque esses períodos sem contribuição acabam fazendo falta na hora requerer o benefício.


Além disso, aposentados e pensionistas que vivem no exterior têm retido 25% do valor do benefício para fins de imposto de renda, pelo próprio INSS. Mesmo aqueles segurados que estariam isentos pela tabela progressiva passam a pagar essa alíquota pelo simples fato de residirem no exterior.


Mas afinal, quando é possível contribuir em atraso? E sempre que é possível, vale a pena? Além disso, como impedir a cobrança de 25% de aposentados no exterior? Elaboramos este artigo para ajudar você a fazer boas escolhas. Boa leitura!


Posso contribuir ao INSS morando no exterior?


Sim. Mas antes de contribuir ao INSS é importante buscar a orientação de em especialista na área previdenciária. Desse modo é possível evitar que você faça contribuições indevidas e infrutíferas para a sua aposentadoria.


É importante ficar atento, pois vários brasileiros que moram no exterior contribuem, por exemplo, como segurado individual, sendo essa filiação vedada pelo INSS, conforme dispõe o art. 20, §3º, da IN 77/15.


Portanto, em caso de dúvida não hesite em procurar a orientação de um profissional.


Como definir o valor da contribuição ao INSS morando no exterior?


É neste ponto que entra o planejamento previdenciário. Antes de começar sua contribuição, é preciso fazer um diagnóstico previdenciário para definir como e quanto pagar, senão parte do dinheiro vai para o lixo.


Uma simulação de quando o contribuinte vai se aposentar e quanto será a futura aposentadoria é o passo inicial para definir qual será o valor da contribuição até a data da aposentadoria chegar.


Ou seja, para que o trabalhador não gaste mais do que vai receber, é muito importante procurar a orientação de um especialista.


Não se esqueça, o grau de complexidade exigido para fazer o planejamento previdenciário é grande. Por isso orientamos que busque o auxílio de um advogado especialista na área previdenciária para definir o cenário contributivo mais vantajoso para você.


E se eu estiver vinculado ao Sistema Previdenciário no país estrangeiro, posso pagar o INSS?


Sim. Mesmo você estando vinculado ao Sistema Previdenciário no país estrangeiro é possível contribuir junto ao INSS. Assim, no futuro, será possível requerer duas aposentadorias, uma em cada país.


Brasileiro que mora no exterior pode contribuir ao INSS como autônomo?


Não. É importante referir a existência de vedação de pagamento do INSS como contribuinte individual (autônomo) do brasileiro residente no exterior.


Por outro lado, o art. 55 da IN 77/2022 prevê a possibilidade de inscrição como segurado facultativo.


Como realizar a inscrição do segurado facultativo?


A inscrição do Segurado Facultativo é feita, de forma on-line, pelo site do Instituto Nacional do Seguro Social (INSS).


Caso esteja impossibilitado de inscrever-se ou ocorra divergência de dados no Cadastro da Previdência Social, o interessado poderá constituir um procurador no Brasil para proceder a sua inscrição em uma Agência da Previdência Social (APS).


Mas afinal, para quem mora no exterior, vale a pena manter contribuição no Brasil?


Como dissemos, além do tempo de contribuição contar para a sua aposentadoria no futuro, outros benefícios como o salário maternidade e o auxílio-doença também serão mantidos com a contribuição ativa.


No caso do auxílio-doença é possível realizar a perícia médica na instituição de previdência do país em que o beneficiado reside, quando há acordo internacional. Porém, quando não há acordo, ela pode ser feita no consulado brasileiro.


Vale lembrar que a Previdência Social do Brasil mantém acordo internacional com diversos países. Cada um possui suas peculiaridades, tais como as regras de cômputo de tempo de serviço, cômputo de carência e utilização de contribuições para concessão de aposentadorias e auxílios nos institutos de previdência respectivos.


Portanto, é imprescindível verificar se o país que você passou a residir tem acordo previdenciário internacional com o Brasil e quais são as regras de utilização dos direitos adquiridos por meio do acordo específico.


Continuar contribuindo vale a pena quando o brasileiro tem interesse em garantir a aposentadoria brasileira, por não ter perspectiva de receber benefício no país estrangeiro, ou quando deseja acumular uma aposentadoria do INSS com outra estrangeira.


Em que caso não é vantajoso contribuir ao INSS?


A vantagem e desvantagem de contribuir ao INSS pode variar conforme o caso. Quem não tiver o objetivo de acumular aposentadoria de regimes previdenciários distintos, não é vantajoso pagar a previdência no Brasil se o país estrangeiro já tiver acordo internacional com o INSS.


É que neste caso o trabalhador poderá pagar em duplicidade. Por exemplo, desde 1995 a Espanha possui acordo bilateral previdenciário com o Brasil. Então, os brasileiros que lá trabalham, se pagam a seguridade social de lá, não precisam ter a preocupação de pagar o carnê aqui. Ocorrendo o regresso para o Brasil, esse histórico contributivo espanhol é computado na aposentadoria.


Quem mora no exterior pode pagar o INSS em atraso?


Você sabia que alguns segurados podem recolher de forma retroativa suas contribuições previdenciárias e deixar seu GPS em atraso regularizado?


No entanto, apenas segurados contribuintes individuais e segurados facultativos tem a oportunidade de contribuir tardiamente.


Segurado Facultativo.


Contribuindo de forma facultativa, os segurados mantêm sua qualidade de segurado, podendo ter direito a vários benefícios do INSS, como Auxílio-doença, Auxílio-acidente, Auxílio-reclusão, entre outros.


ATENÇÃO : Ao segurado facultativo será permitido somente o recolhimento de até 6 meses em atraso, sem necessidade de comprovação de atividade.


Contribuinte individual.


O contribuinte individual (autônomo) poderá pagar o INSS atrasado a qualquer momento. Isto é, tendo trabalhado, o segurado poderá pagar contribuições atrasadas de qualquer período. Isto é possível porque o contribuinte individual é segurado obrigatório da Previdência Social.


No entanto, as parcelas em atraso devem ser consideradas em duas situações: parcelas com até 5 anos de atraso, e parcelas com mais de 5 anos de atraso.


Se ele desejar pagar parcelas com até 5 anos de atraso, e estava cadastrado na categoria ou atividades correspondente ao INSS, não precisará comprovar a atividade, ou fazer prova de que estava efetivamente trabalhando. Basta apenas fazer o cálculo da GPS em atraso a ser paga e providenciar o pagamento.


Já no que se refere ao pagamento de parcelas com atraso superior a 5 anos, o Contribuinte Individual precisará comprovar o efetivo trabalho. Neste caso, orientamos que seja aberto um procedimento administrativo preliminar para reconhecimento do tempo a ser recolhido.


É preciso comprovar a atividade para contribuir em atraso?


Existem algumas situações em que é necessário comprovar o exercício de atividade econômica para poder pagar as contribuições em atraso:


Atraso superior a 5 anos; Atraso sem ou anterior à filiação do segurado como contribuinte individual.


Conforme Instrução Normativa nº 77/2022 do INSS, o segurado contribuinte individual precisa comprovar a atividade: quando não tem contribuição em dia prévia ao atraso.


Acompanhe o que prevê o artigo 31 da referida IN:


Instrução Normativa 77/2022. Art. 31. Após a cessação da atividade, os segurados contribuinte individual e aqueles segurados anteriormente denominados “empresários”, “trabalhador autônomo” e “equiparado a trabalhador autônomo”, deverão solicitar o encerramento em qualquer APS, mediante a apresentação de um dos seguintes documentos:


[…] Parágrafo único. Para efeito do disposto no caput, deverá ser observado que: I – enquanto não ocorrer os procedimentos previstos nos incisos do caput deste artigo, presumir-se-á a continuidade do exercício da atividade sem necessidade de comprovação, e em consequência o contribuinte será considerado em débito no período sem contribuição.


Isto significa que se o segurado se filia ao INSS e começa a contribuir, a continuidade de sua atividade é presumida até a data em que comunique ao INSS o seu encerramento.


Assim, se um segurado começou a contribuir como autônomo no ano de 1995 e, embora tenha continuado trabalhando, ele cessou suas contribuições em 1996 e só retornou a contribuir em 2006, a continuidade da atividade é presumida, de modo que ele não precisa fazer a comprovação do efetivo trabalho para pagar o período entre 1996 e 2006 que ficou em atraso.


Por outro lado, caso esse mesmo segurado queira pagar em atraso o período anterior à sua primeira contribuição, realizada em 1995, ele deverá comprovar a atividade.


Pagamento em atraso do segurado facultativo, é possível?


Segurado facultativo é aquele cidadão que mesmo sem exercer atividade remunerada opta por filiar-se ao Regime Geral de Previdência Social (INSS), a fim de usufruir dos benefícios do sistema.


Neste caso a regra é simples, não há atividade a ser comprovada. No entanto, será permitido somente o recolhimento de até 6 meses em atraso.


Quais casos não se exige do segurado o pagamento das contribuições em atraso?


Existem situações em que o recolhimento em dia da contribuição não é de responsabilidade do segurado. São eles:


Segurado empregado – tanto aquele que tem carteira assinada quanto aquele que trabalha em emprego informal. Comprovado o vínculo a responsabilidade da contribuição recai sobre o empregador.


Contribuinte individual prestador de serviços à pessoa jurídica : A partir de abril de 2003 há presunção de recolhimento regular das contribuições.


Trabalhador rural : Antes da vigência da Lei 8.213/91 não se exige o recolhimento das contribuições.


Nestas circunstâncias o segurado deve tão somente demonstrar sua condição de filiação, não cabendo a ele realizar o pagamento das contribuições.


Moro no exterior, posso consultar as minhas contribuições no INSS?


Sim. Você sabia que o segurado da Previdência não precisa sequer se dirigir a uma agência do INSS, para consultar as suas contribuições? Não só isso, é possível obter toda a documentação desejada pelo site Meu INSS.


Tanto o extrato de pagamento mensal ao INSS, como seus recolhimentos, os vínculos empregatícios, recebimento de benefício por incapacidade e outros estarão disponíveis de forma remota para o segurado.


A consulta do seu Extrato Previdenciário, mais conhecido como CNIS, é essencial para o segurado realizar um planejamento previdenciário. Isto porque o CNIS é um dos documentos mais importantes e completos a respeito da sua vida laboral e contributiva.


Nesse extrato, você tem acesso a todas as suas informações previdenciárias, como o nome do empregador, tempo de trabalho e remuneração recebida. Além das contribuições realizadas em Guia da Previdência Social (GPS), na condição de contribuinte individual ou prestador de serviço.


O que fazer se os dados no CNIS estiverem errados?


É importante que o segurado observe com calma o seu CNIS e verifique se não existem erros. Erros comuns são: valores errados de salário-de-contribuição, ausência de vínculos, ausência de data final do vínculo, vínculos marcados como extemporâneos, etc.


Caso os dados do CNIS não estejam corretos, é possível pedir a retificação dos dados do CNIS (o que chamamos de “acerto do CNIS”).


Para fazer a atualização dos seus dados, você precisará entrar no site do Meu INSS e utilizar o serviço “Atualização de Tempo de Contribuição”. Lembre-se, serão exigidos alguns documentos para comprovar que os dados do CNIS estão incorretos.


O que fazer para comprovar vínculo empregatício que não consta no INSS?


A falta de tempo registrado no sistema da previdência passa a ser um dos grandes motivos por que o INSS nega aposentadoria e outros benefícios. Assim sendo, se o INSS apontar que não consta vínculo empregatício registrado, mas você sabe que trabalhou naquele período, você precisará comprovar o tempo trabalhado.


Você vai precisar buscar documentos para, em seguida, pedir a correção junto ao INSS. Por isso, se você tem a carteira de trabalho ou os carnês de contribuição pagos de modo correto, isso já pode ser usado para comprovar vínculo empregatício e períodos trabalhados.


O que fazer quando a empresa recolheu, mas não efetuou a contribuição ao INSS?


Em primeiro lugar, é importante que o trabalhador saiba que nos casos em que a empresa descontou o valor da contribuição, mas não fez o repasse ao INSS, o segurado não pode ser prejudicado.


Ou seja, o INSS não pode negar acesso ao benefício ou calcular o benefício sem a utilização desses salários. A lei deve presumir que o recolhimento foi feito. Porém, cabe ao trabalhador comprovar o vínculo empregatício.


Para isso, é necessário fazer uma retificação do CNIS (Cadastro Nacional de Informações Sociais) no INSS e apresentar documentos como carteira profissional, holerites e contratos de trabalho. Esse tipo de comprovação também é importante para informar ao INSS quanto era o salário do contribuinte.


Se o segurado não conseguir comprovar quanto ganhava, o INSS irá considerar a contribuição em cima de um salário-mínimo. Ou seja, se a pessoa tinha um rendimento superior ao mínimo, terá problemas no momento do cálculo da aposentadoria, já que o valor do benefício será menor.


Portanto, para garantir o seu direito, reúna provas para demonstrar a existência do vínculo empregatício.


Isso porque, como dissemos, a empresa é obrigada por lei a fazer o repasse ao INSS e, ao mesmo tempo, a responsabilidade de fiscalização é da própria Receita Federal, e não do trabalhador.


Ou seja, o INSS é obrigado a fiscalizar se o empregador está cumprindo corretamente suas obrigações fiscais e previdenciárias. Portanto, o empregado não pode ser punido pelo fato de o empregador ter descontado o INSS do seu salário, mas não ter repassado à Previdência.


ATENÇÃO : É comum o INSS delegar essa responsabilidade ao segurado, emitindo carta de exigência para que o trabalhador apresente comprovante de recolhimento dos períodos em falta, cópia de holerites e cópias do contrato. O art. 33 da Lei nº 8.212/91 é claro no sentido de que a responsabilidade em fiscalizar tais contribuições é da Receita Federal.


Logo, sendo o recolhimento das contribuições previdenciárias responsabilidade do empregador, a anotação regular em CTPS faz prova suficiente do vínculo empregatício nela registrado. Ou seja, a Carteira de Trabalho, desde que possua anotações em ordem cronológica e sem indícios de rasura, goza de presunção de veracidade.


Portanto, se você trabalha no regime CLT, basta comprovar o vínculo empregatício para ter o tempo de contribuição considerado normalmente – e se a empresa não repassou, é o INSS que deve cobrá-la.


Qual a documentação para comprovar o vínculo empregatício?


Fique atento, a Carteira de Trabalho não é o único documento que pode ser utilizado para a comprovação de vínculo empregatício. Existem outras possibilidades:


Carteira Profissional – CP ou Carteira de Trabalho e Previdência Social – CTPS; Original ou cópia autenticada da Ficha de Registro de Empregados ou do Livro de Registro de Empregados, onde conste o referido registro do trabalhador acompanhada de declaração fornecida pela empresa, devidamente assinada e identificada por seu responsável; Contrato individual de trabalho; Acordo coletivo de trabalho, desde que caracterize o trabalhador como signatário e comprove seu registro na respectiva Delegacia Regional do Trabalho – DRT; Termo de rescisão contratual ou comprovante de recebimento do Fundo de Garantia de Tempo de Serviço – FGTS; Extrato analítico de conta vinculada do FGTS, carimbado e assinado por empregado da Caixa, desde que constem dados do empregador, data de admissão, data de rescisão, datas dos depósitos e atualizações monetárias do saldo, ou seja, dados que remetam ao período em que se quer comprovar; Recibos de pagamento contemporâneos ao fato alegado, com a necessária identificação do empregador e do empregado; Declaração fornecida pela empresa, devidamente assinada e identificada por seu responsável acompanhada de cópia autenticada do cartão, livro ou folha de ponto; ou Outros documentos contemporâneos que possam vir a comprovar o exercício de atividade junto à empresa.


Dessa forma, uma vez reunidos, tais documentos podem permitir o reconhecimento do período pleiteado, com a presunção do recolhimento das contribuições, mesmo que o empregador não tenha efetuado o respectivo pagamento ao INSS.


Preciso comprovar os salários que recebi para o INSS quando o empregador não recolheu?


Sim, pois os benefícios previdenciários têm como base os salário reconhecidos pelo INSS. Caso não comprove, o INSS usará como base o salário-mínimo vigente à época da prestação de serviços.


Para comprovar os salários pode utilizar dos seguintes documentos:


Contracheque ou recibo de pagamento contemporâneos ao período que se pretende comprovar, com a identificação do empregador e do empregado; Ficha financeira; Anotações contemporâneas acerca das alterações de remuneração constantes da CP ou da CTPS com anuência do filiado; ou Original ou cópia autenticada da folha do Livro de Registro de Empregados ou da Ficha de Registro de Empregados, onde conste a anotação do nome do respectivo filiado, bem como das anotações de remunerações, com a anuência do filiado e acompanhada de declaração fornecida pela empresa, devidamente assinada e identificada por seu responsável.


Caso não tenha os documentos acima, poderá apresentar declaração do empregador ou seu preposto, atestado de empresa ainda existente, certificado ou certidão de órgão público ou entidade representativa, devidamente assinada e identificada por seu responsável, com afirmação expressa de que as informações foram prestadas com base em documentação constante nos registros efetivamente existentes e acessíveis para confirmação pelo INSS.


Como é feita a contribuição ao INSS dos brasileiros que trabalham temporariamente no exterior?


Os Acordos Internacionais permitem que trabalhadores em trânsito empregados temporariamente fiquemisentos de realizar contribuições para regimes previdenciários de outros países, desde que obtenham documento oficial do governo do seu país. Assim, será possível realizar a contribuição do INSS de brasileiros no exterior, sem precisar contribuir no país em que se reside temporariamente.


No Brasil, esse documento é denominado Certificado de Deslocamento Temporário e Isenção de Contribuição (CDT).


A CDT é requerida ao INSS e concedida mediante comprovação da transferência para o exterior, com a finalidade de isentar o brasileiro de contribuições previdenciárias no estrangeiro.


ATENÇÃO : A CDTnão é destinada aos trabalhadores que estejam em transferência permanente para outro país. Além disso, cada país tem determinado o tempo limite para considerar “temporária” a transferência. Esse período fica estabelecido nos acordos internacionais com os quais o Brasil firmou.


Quais os limites temporais para isenção de contribuição previdenciária em outros países?


Alemanha prazo de 24 meses, sem prorrogação para empregados. Argentina (Mercosul) prazo de 12 meses com mais 12 meses de prorrogação para empregados Bélgica prazo de 24 meses, mais 24 meses de prorrogação para empregados; ou 24 meses mais 36 meses de prorrogação para autônomos Bolívia (Ac.Iberoamericano) prazo de 12 meses, mais 12 meses quando empregado; ou 12 meses sem prorrogação para autônomo. Canadá prazo de 60 meses sem prorrogação para empregado. Cabo Verde sem prazo para isenção. Chile prazo de 2 anos, mais 2 anos tanto para empregado quanto autônomo. Coréia prazo de 5 anos, mais 3 anos de prorrogação para empregado. Equador (Ac.Iberoamericano) prazo de 12 meses, mais 12 meses de prorrogação para empregado; ou prazo de 12 meses, sem prorrogação para autônomo. Espanha prazo de 3 anos, mais 2 anos de prorrogação para empregado; ou 2 anos sem prorrogação para autônomo. França prazo de 24 meses, mais 24 meses de prorrogação para empregado. Grécia prazo de 12 meses, mais 12 meses de prorrogação para empregado. Luxemburgo prazo de 36 meses, sem prorrogação para empregado. Itália prazo de 12 meses sem prorrogação para empregados. Japão prazo de 5 anos, mais 3 anos de prorrogação tanto para empregado quanto autônomo. Quebec prazo de 60 meses sem prorrogação para empregado. Paraguai (Mercosul) prazo de 12 meses, mais 12 meses de prorrogação para empregado; 12 meses sem prorrogação para autônomo. Portugal prazo de 60 meses, mais 12 meses de prorrogação para empregado. Uruguai (Mercosul) prazo de 12 meses, mais 12 meses de prorrogação para empregado.


Brasileiros que vivem no exterior precisam declarar o Imposto de Renda?


À rigor, todos os brasileiros cuja residência oficial seja o Brasil devem declarar o imposto de renda através dos canais oficiais estipulados pela Receita Federal.


Isso significa que a pessoa que esteja morando no exterior apenas por uma temporada ou tenha se mudado, mas não tenha dado saída definitiva do país, deve realizar sua declaração de Impostode Renda .


Quem não precisa declarar o Imposto de Renda?


Para brasileiros que vivem no exterior e estrangeiros que estão vivendo no Brasil, a Instrução Normativa diz que estão isentos de declaração aqueles que se enquadram nas seguintes situações:


não resida mais no Brasil permanentemente; seja estrangeiro com visto temporário ou que permaneça no Brasil por até 183 dias; resida temporariamente fora do país por um período superior a 12 meses; seja estrangeiro que ingressou no Brasil como funcionário de um governo de outro país.


Se você vai viver no exterior por um período inferior a 12 meses, continua obrigado a declarar seu imposto de renda. Se vai viver no exterior por um período superior a 12 meses, não precisará enviar a declaração do imposto de renda, porém deve cumprir outra obrigação, a Comunicação de Saída Definitiva do País.


Ao enviar esse documento, você fica desobrigado de fazer a declaração, voltando a realizar normalmente suas obrigações fiscais quando voltar a viver no país.


Em quais casos os brasileiros que vivem no exterior devem declarar Imposto de Renda?


Como você viu acima, brasileiros que vivem no exterior mas não apresentaram saída definitiva do Brasil ainda estão obrigados a declarar Imposto de Renda. A apresentação da declaração e a quitação das obrigações fiscais ainda vigentes até o momento do pedido são requisitos obrigatórios para que ele esteja desobrigado a declarar quando for viver no exterior.


Além do caso acima, brasileiros que deram saída definitiva do país, mas continuam mantendo rendimentos no país também estão obrigados a continuar realizando sua declaração anual. Neste caso, o processo para fazer a declaração do Imposto de Renda é simples e pode ser feito e entregue pela internet.


Como enviar a declaração de saída definitiva do país?


Caso você não vá mais viver no Brasil ou vá passar um longo período fora, você precisará comunicar ao governo que não é mais um residente brasileiro. Só assim estará desobrigado a continuar declarando o imposto de renda. O documento para fazer isso é a Declaração Definitiva de Saída do País.


A Declaração pode ser preenchida online pelo site ou aplicativo da receita.


Lembre-se, quando você apresenta sua Declaração de Saída Definitiva do País precisa quitar todas as pendências fiscais que tiver até o momento da declaração. Só assim sua declaração será validada.


Por que é feita a cobrança de 25% dos beneficiários que vivem no exterior?


Você sabia que a cobrança de 25% do salário de benefício de aposentados e pensionistas que vivem no exterior a título de imposto de renda é feita desde 2013? A retenção de 25% ocorre inclusive nos países em que vigora Acordo Previdenciário Internacional que proíbe a cobrança.


O valor para fins de imposto de renda é retido na fonte, pelo próprio INSS ou RPPS, sem qualquer faixa de isenção, ou seja, a cobrança do Imposto de Renda é feita na alíquota fixa de 25%, independentemente do valor dos benefícios previdenciários recebidos por aposentados e pensionistas no exterior.


Isto significa que mesmo aqueles segurados que estariam isentos pela tabela progressiva passam a pagar essa alíquota pelo simples fato de residirem no exterior.


É possível impedir a cobrança de 25% de aposentados no exterior?


Sim. Inúmeras decisões já foram proferidas pelo Judiciário no sentido de reconhecer a inconstitucionalidade do art. 7º da Lei nº 9.779/99 que estabeleceu um regime novo e específico de tributação para os rendimentos de aposentadoria e pensão de brasileiros residentes no exterior.


No entanto, a retenção de 25%, justificada pela mera circunstância da residência no exterior, viola valores, princípios e regras da Constituição Federal, sendo, portanto, ilegítima.


Não se pode determinar a tributação de brasileiros (aposentados e pensionistas) que moram no exterior mediante a desconsideração das alíquotas escalonadas e da faixa de isenção da tabela progressiva mensal do IRPF que é aplicada para a tributação dos brasileiros residentes no Brasil. Ou seja, os segurados tem que ter a mesma cobrança de taxas morando no Brasil ou em qualquer lugar do mundo.


Além disso, em alguns Acordos Previdenciários Internacionais do Brasil está previsto que não serão cobrados impostos pelo Brasil, e sim aplicados os impostos daqueles países. Porém, mesmo nestes países ela é feita, constituindo cobrança ilegítima.


Muitos juízes, em suas sentenças, entendem que o simples fato de o contribuinte morar fora do Brasil não traduz, por si só, qualquer circunstância juridicamente relevante para fins de tributação diferenciada dos seus rendimentos da inatividade. Assim, a maior parte dos aposentados e pensionistas conseguem parar a cobrança judicialmente.


Como impedir a cobrança de 25% em aposentadorias e pensões?


A saída para os aposentados e pensionistas que residem fora do país é só uma: ingressar com ações judiciais aqui no Brasil. De fato, existe uma boa chance de impedir judicialmente o desconto de 25% de Imposto de Renda sobre os seus benefícios previdenciários.


Isto porque já há consenso na maioria dos Tribunais Regionais Federais de que tal cobrança é inconstitucional, pois não respeita os princípios da isonomia entre os contribuintes, nem a progressividade do Imposto de Renda.


Ou seja, o aposentado que vive no exterior não pode ter tratamento desigual em relação ao que mora no Brasil, uma vez que a Constituição Federal assegura essa isonomia. Além do mais, a aposentadoria é rendimento de uma atividade laboral já cessada e não pode ser tributada.


Como conseguir o fim da cobrança de 25%?


Infelizmente ainda não existe uma forma de resolver a questão sem pedido judicial. No entanto, não é necessário vir ao Brasil providenciar o pedido de encerramento da cobrança de 25% de aposentados no exterior. O aposentado ou pensionista que vive no exterior e tem no seu benefício o desconto de 25% de Imposto de Renda deve entrar em contato com um advogado especialista em Direito Previdenciário para representá-lo em uma Ação Judicial no Brasil.


Lembre-se, aposentados e pensionistas que não se encaixam nos critérios de isenção, se obtiverem êxito ao ingressarem com a Ação Judicial, passarão a ter a cobrança do Imposto na alíquota correspondente à faixa mensal do Imposto de Renda, da mesma forma como ocorre para residentes no Brasil, ao invés da alíquota fixa de 25%.


Ou seja, a decisão judicial não vai isentá-lo totalmente dos recolhimentos futuros, mas fará com que seja feita a cobrança normal e devida da alíquota conforme a faixa mensal do Imposto de Renda, e não mais no percentual fixo de 25%. Se for o caso, além de barrar as tributações futuras, o aposentado também terá direito à restituição dos últimos 5 anos, no valor do percentual cobrado indevidamente.


Já os aposentados e pensionistas que recebem o benefício no valor de 1 salário-mínimo terão a isenção da cobrança de Imposto de Renda conforme a tabela divulgada anualmente pela Receita Federal. Além disso, segundo o disposto na Lei 7.713 de 1998 aposentados acima dos 65 anos, que recebem até um determinado valor, também se encaixam no critério de isenção.


Esta lei apenas menciona a possibilidade de isenção do imposto sem excluir quem está no exterior. Não se pode, portanto, diferenciar o aposentado que mora no Brasil do que mora no exterior quando se trata da isenção de IR.


É importante ressaltar: a lei que garante a isenção do IR não faz distinção entre quem mora no Brasil e no exterior. Portanto, fazer a cobrança do imposto de renda em 25% do aposentado unicamente porque ele vive fora do país, fere um princípio que chamamos de “isonomia”, que significa que todos são iguais perante a lei.


Portanto, fique atento: ao se encaixar nos critérios da lei ou para conseguir a isenção dessa cobrança, ou pelo menos para que seja cobrado o mesmo dos aposentados e pensionistas no Brasil, conforme a faixa mensal do IR ao invés de uma alíquota fixa, o segurado deve entrar com Ação Judicial.


O aposentado tem de vir ao Brasil para entrar com a ação judicial?


Não. Ela é realizada inteiramente via remota, ou seja, pela internet, desde o atendimento com o advogado da sua escolha até os andamentos no tribunal. Não é necessário, portanto, vir ao Brasil providenciar o pedido de encerramento da cobrança de 25% de aposentados no exterior.


Vale a pena ingressar com a ação judicial?


Vale. Muitos aposentados que ingressaram com a ação judicial já conseguiram afastar esta tributação e aplicar, ao invés da alíquota fixa de 25%, a faixa progressiva mensal do Imposto de Renda.


Isto porque muitos Tribunais no Brasil, passaram a entender que a cobrança prevista na Lei 13.315/2022 que instituiu a alíquota fixa de 25% de Imposto de Renda é inconstitucional, por desrespeitar os princípios da isonomia entre os contribuintes, e da progressividade do Imposto de Renda.


O simples fato de o contribuinte morar fora do Brasil não traduz, por si só, qualquer circunstância juridicamente relevante para fins de tributação diferenciada dos seus rendimentos da inatividade.


Quando ingressar na justiça?


Lembre-se, não existe ação “preventiva”, o aposentado ou pensionista só poderá ingressar na justiça depois que a retenção indevida acontecer.


Portanto, se você quer fazer algo antes, saiba que não existe essa possibilidade. Mas uma vez feita a cobrança, você pode entrar na justiça para que ela cesse.


Além disso, em alguns casos é possível reaver os valores cobrados indevidamente.


Orientamos que procure um advogado da sua confiança, especializado no assunto.


O que diz a Constituição?


A Constituição Federal prevê o “Princípio da Igualdade”, ou seja, que se dê um tratamento igual para pessoas em condições iguais.


Ao realizar descontos de imposto de renda na fonte de aposentados e pensionistas que vivem no exterior, a Receita gera uma situação desigual entre aposentados residentes dentro e fora do Brasil, quebrando o princípio da isonomia.


A cobrança na ordem de 25% é indevida porque o simples fato de se mudar do Brasil não transforma a situação do brasileiro em uma situação jurídica desigual dos que continuam a viver no país.


Residir em outro país não tira o direito do brasileiro de se enquadrar na tabela progressiva do IR normal.


Não se pode determinar a tributação de brasileiros (aposentados e pensionistas) que moram no exterior mediante a desconsideração das alíquotas escalonadas e da faixa de isenção da tabela progressiva mensal do IRPF que é aplicada para a tributação dos brasileiros residentes no Brasil. Ou seja, a retenção de 25%, justificada pela mera circunstância da residência no exterior, viola valores, princípios e regras da Constituição Federal, sendo, portanto, ilegítima.


Portanto, fique atento: ao se encaixar nos critérios da lei ou para conseguir a isenção dessa cobrança, ou pelo menos para que seja cobrado o mesmo dos aposentados e pensionistas no Brasil, conforme a faixa mensal do IR ao invés de uma alíquota fixa, o segurado deve entrar com Ação Judicial.


A quem procurar para fazer o planejamento previdenciário?


O planejamento de aposentadoria é um trabalho complexo, que analisa dados variados sobre o contribuinte.


Além de verificar o perfil e histórico laboral do segurado, cruza dados da Previdência Social e estuda as estratégias para fazer com que o caminho percorrido pelo contribuinte até a sua aposentadoria seja o mais rápido e menos custoso possível.


O planejamento exige um estudo de todo o histórico do trabalhador, considerando aspectos como, idade, tempo de serviço e valor das contribuições, tipo de atividade exercida, características dos diferentes regimes de previdência e a legislação envolvida.


Estes dados são cruzados e apresentam todas as diferentes opções de aposentadoria, com as vantagens e desvantagens de cada uma.


Por isso, é necessário que profissionais devidamente habilitados e experientes em Direito Previdenciário possam comandar os processos do planejamento.


Dica valiosa é não esperar até as vésperas da aposentadoria para buscar um especialista, quanto mais cedo começar a se planejar e alinhar as estratégias para ter um benefício vantajoso, mais chances de alcançar esse objetivo lá na frente.


Por que escolher Jácome Advocacia?


Todos os serviços que comentamos ao longo do texto você encontra na Jácome Advocacia.


Temos uma equipe totalmente dedicada a entregar o melhor em assessoria jurídica de Direito Previdenciário, tanto no Regime Geral de Previdência Social (INSS), quanto nos Regimes Próprios de Previdência dos Servidores (RPPS), Previdência dos Militares e Regimes Complementares e fundos de pensão.


Nossa equipe pode ajudar você a conquistar seu benefício em todo o Brasil e, inclusive, no exterior. Com frequência prestamos serviços previdenciários para segurados que moram no fora do Brasil através de Acordos Previdenciários Internacionais, dentre eles, Japão, Espanha, Estados Unidos, Portugal, Itália, França, Alemanha.


Clique e conheça mais sobre os serviços oferecidos:


Planejamento de aposentadoria Concessão de aposentadoria Revisões de aposentadoria Benefícios por incapacidade Aposentadoria no exterior.


Para maiores informações, esclarecimento de dúvidas ou consulta para entrada de pedido, clique aqui e fale conosco.

Como declarar imposto de renda em opções binárias

Como declarar prejuizo em opções Binárias ?


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8 comentários em “ Como declarar prejuizo em opções Binárias ? ”


Geander Oliveira disse:


Amigo em fevereiro desse ano depositei 100 reais na iq option e perdi e em março depositei mais 60 reais e perdi no total foi 160 perdido nunca fiz saque , tenho que declarar ano que vem?


João Pedro D. Matos disse:


Amigo, depositei R$230,00 pra Binary e tive um pequeno prejuízo e saquei R$150,00 preciso declarar?


Mack Ender disse:


Operei opções binárias/digitais e forex em 2022, no total depositei 300 reais na iq option e 100 na binomo, perdi tudo, não efetuei um único saque se quer.. preciso entregar a declaração anual i formando meus prejuízos no campo de bens e direitos ou não à necessidade?


Gabriel47 disse:


eu preciso declarar imposto de renda?, onde depositei e perde tudo e não saquei?


john opv disse:


john opv disse:


Amigo,depósitei 60$ perdi esse valor,não efetuei saques,preciso declarar alguma coisa??


winicius fotunato disse:


Tive prejuízo na opção binária mesmo assim tenho que preencher o GCAP??


Eduardo Jóia Monteiro disse:


Cara estou com sérios problemas. Eu operei ob na iq option em janeiro e fevereiro. Depositei em janeiro 20 reais e depois em fevereiro mais 20 reais e tive prejuízos em janeiro mais em fevereiro. Só que eu mandei excluir minha conta na iq option. Como é que vou declarar isso agora?


Os comentários estão fechados.


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Me chamo Felipe Trader e moro aqui em São Paulo. Comecei no forex a 6 anos atrás e hoje vivo somente do meu trading diário. Aqui no blog conto pra você as ferramentas e serviços que uso pra ser lucrativo.


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Como declarar ganhos em opções binárias

Como declarar ganhos em opções binárias.


404 means the file is not found. If you have already uploaded the file then the name may be misspelled or it is in a different folder.


Other Possible Causes.


You may get a 404 error for images because you have Hot Link Protection turned on and the domain is not on the list of authorized domains.


If you go to your temporary url (http://ip/~username/) and get this error, there maybe a problem with the rule set stored in an .htaccess file. You can try renaming that file to .htaccess-backup and refreshing the site to see if that resolves the issue.


It is also possible that you have inadvertently deleted your document root or the your account may need to be recreated. Either way, please contact your web host immediately.


Are you using WordPress? See the Section on 404 errors after clicking a link in WordPress.


How to find the correct spelling and folder.


Missing or Broken Files.


When you get a 404 error be sure to check the URL that you are attempting to use in your browser.This tells the server what resource it should attempt to request.


http://example.com/example/Example/help.html.


In this example the file must be in public html/example/Example/


Notice that the CaSe is important in this example. On platforms that enforce case-sensitivity e xample and E xample are not the same locations.


For addon domains, the file must be in public html/addondomain.com/example/Example/ and the names are case-sensitive.


Broken Image.


When you have a missing image on your site you may see a box on your page with with a red X where the image is missing. Right click on the X and choose Properties. The properties will tell you the path and file name that cannot be found.


This varies by browser, if you do not see a box on your page with a red X try right clicking on the page, then select View Page Info, and goto the Media Tab.


http://example.com/cgi-sys/images/banner.PNG.


In this example the image file must be in public html/cgi-sys/images/


Notice that the CaSe is important in this example. On platforms that enforce case-sensitivity PNG and png are not the same locations.


404 Errors After Clicking WordPress Links.


When working with WordPress, 404 Page Not Found errors can often occur when a new theme has been activated or when the rewrite rules in the .htaccess file have been altered.


When you encounter a 404 error in WordPress, you have two options for correcting it.


Option 1: Correct the Permalinks.


Log in to WordPress. From the left-hand navigation menu in WordPress, click Settings > Permalinks (Note the current setting. If you are using a custom structure, copy or save the custom structure somewhere.) Select Default . Click Save Settings . Change the settings back to the previous configuration (before you selected Default). Put the custom structure back if you had one. Click Save Settings .


This will reset the permalinks and fix the issue in many cases. If this doesn't work, you may need to edit your .htaccess file directly.


Option 2: Modify the .htaccess File.


Add the following snippet of code to the top of your .htaccess file:


# BEGIN WordPress RewriteEngine On RewriteBase / RewriteRule ^index.php$ - [L] RewriteCond % !-f RewriteCond % !-d RewriteRule . /index.php [L] # End WordPress.


If your blog is showing the wrong domain name in links, redirecting to another site, or is missing images and style, these are all usually related to the same problem: you have the wrong domain name configured in your WordPress blog.


How to modify your .htaccess file.


The .htaccess file contains directives (instructions) that tell the server how to behave in certain scenarios and directly affect how your website functions.


Redirects and rewriting URLs are two very common directives found in a .htaccess file, and many scripts such as WordPress, Drupal, Joomla and Magento add directives to the .htaccess so those scripts can function.


It is possible that you may need to edit the .htaccess file at some point, for various reasons.This section covers how to edit the file in cPanel, but not what may need to be changed.(You may need to consult other articles and resources for that information.)


There are Many Ways to Edit a .htaccess File.


Edit the file on your computer and upload it to the server via FTP Use an FTP program's Edit Mode Use SSH and a text editor Use the File Manager in cPanel.


The easiest way to edit a .htaccess file for most people is through the File Manager in cPanel.


How to Edit .htaccess files in cPanel's File Manager.


Before you do anything, it is suggested that you backup your website so that you can revert back to a previous version if something goes wrong.


Open the File Manager.


Log into cPanel. In the Files section, click on the File Manager icon. Check the box for Document Root for and select the domain name you wish to access from the drop-down menu. Make sure Show Hidden Files (dotfiles) " is checked. Click Go . The File Manager will open in a new tab or window. Look for the .htaccess file in the list of files. You may need to scroll to find it.


To Edit the .htaccess File.


Right click on the .htaccess file and click Code Edit from the menu. Alternatively, you can click on the icon for the .htaccess file and then click on the Code Editor icon at the top of the page. A dialogue box may appear asking you about encoding. Just click Edit to continue. The editor will open in a new window. Edit the file as needed. Click Save Changes in the upper right hand corner when done. The changes will be saved. Test your website to make sure your changes were successfully saved. If not, correct the error or revert back to the previous version until your site works again. Once complete, you can click Close to close the File Manager window.

Como criar um rob para opções binárias 8

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Seek advice from a licensed independent financial advisor and ensure that you have the risk tolerance, relevant experience and knowledge before deciding to trade. In no event shall eToro be liable for (a) any loss or damage, in whole or in part, arising out of or in connection with trading in CFDs; and (b) any consequential or incidental damages of any nature, whether direct, indirect or special. Investing in crypto assets is not regulated in most EU countries or in the UK. No consumer protection. Your capital is at risk. Trading on eToro by following and/or copying or imitating other traders involves high risks, even if you are following and/or copying or imitating the best performing traders. Such risks include the risk of following/imitating the trading decisions of inexperienced/untrained traders or traders whose end goals, intentions or financial situation may differ from yours. eToro community members' past performance is not a reliable indicator of future performance. The content on the eToro Social Trading Platform is created by members of the community and does not contain advice or recommendations from or on behalf of eToro, a social investment network.


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ETORO.


The collapse of cryptocurrency exchange FTX dealt a painful blow to the digital asset sector, and founder Sam Bankman Freed became a symbol of the troubling lack of regulation in the early asset class.


Despite today's lows, Ronen Assia, co-founder of trading platform eToro and partner at investment fund Team8 Fintech, believes virtual currencies will take hold.


This is an industry with hundreds of millions of users who dream of an open financial infrastructure," Assia told Calcalist's Sophie Shulman at the Tech TLV conference. "To take the latest crash and speculate about the industry as a whole is wrong. We need to look at the revolution this industry is trying to lead. The collapse of Enron and Bernie Madoff did not cause the collapse of the entire industry. I don't think some of the bad decisions that have been made will be the end of the crypto industry."


"Certainly it can be fraud or it can be a lack of regulation, but I don't think some of the bad decisions made will be the end of the crypto industry. This year we celebrated the bar mitzvah (13th birthday) of bitcoin. This is the age at which boys become men, but still require parental supervision. . I feel the same way about crypto."


. "We are not a single asset investment platform. We have a variety of investment options. Our responsibility as a company is to provide our users with educational tools. With the pandemic, many new investors have started trading. Explaining to them is part of our role. We're also seeing investors moving away from virtual currencies into bonds and stocks."


In July, eToro announced that it had reached a mutual agreement with FinTech Acquisition Corp, a blank checking company backed by Betsy Cohen, to terminate the SPAC merger agreement, more than a year after it was announced. The two companies announced in March 2021 that they had agreed to a merger that valued the firm at $10.3 billion. However, the deal was delayed due to a lengthy prospectus and regulatory process and unfavorable market conditions. Nonetheless, Assia said eToro still plans to go public once the market improves.


We still consider ourselves a public company," he said, noting that the company is profitable and can buy time. The process built into this framework remains," he said. We cannot time the market. We just have to wait for market conditions to improve."


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Similar to Mistplay, you can discover free games, accomplish missions and win coins to exchange with gift cards. All you have to do is play, complete missions and you will receive free money. Open the Cash App. Click on your account balance in the lower left (if you don't have a balance, it looks like a house) It should take you to the Banking section, now look for "Borrow up to …" (it has a blue arrow icon) If you can't find it, you don't have access (more below). If you do, you can take out a loan. If you use a credit card to send money through Cash App, you'll pay a 3% fee, which is $3 for a $100 transaction. If you receive money on Cash App and want to cash it out immediately, you'll pay up to a 1.75% fee for an instant deposit. That would be $1.75 for cashing out $100. To request payment, go to —-> request payment page then select —-> request payment then —-> InboxDollars PayPal. It is best to use Firefox or Chrome or mobile web. Internet explorer and the mobile app do not support this function. You can receive a free $5.00 just for signing up with the link below. Real Cash App Games To Win Money This Year. Not all cash app games give you the opportunity to challenge your friends and foes to have a head-on collision. So, here goes our top selection of the best apps that let you earn money by challenging friends. 23. Boodle. Earnings Range: Earn Rewards and Coins; Download Link: Boodle Platform; Payout 1. Open Cash App. Open your Cash App and access your profile. You can open your profile by tapping on your photo. It's a similar process if you're using the desktop to do this. 2. Add bank account. Find the 'Add Bank' button and tap on it. This will open a list of many popular bank accounts, and Chime is on it as well. 29. Rent Your Rooms. Renting out rooms or your entire house can be a great way to make money, and it's a perfect option for people looking for a way to make some money. You can list one room or a whole house for people to rent, and just one night can easily be $50+, depending on the space and where you live. Best Side Hustle Apps to Make Money in Your City. Working online is an excellent way to earn extra cash, but you can often earn more by working a side hustle in your town. Here are the top apps to make money on the side locally. 1. DoorDash. DoorDash is an on-demand delivery app that pays you to deliver meals from local restaurants to customers The app allows for lightning speed transactions - sending and receiving money is quick, easy and convenient. Similarly, it offers its users a debit card, which can be uniquely personalized, and allows for ATM withdrawals too. And on top of all this, Cash App also allows you to invest in stocks and Bitcoin, giving you a step-by-step introduction Here is the step-by-step process to cash out from the Cash App even without a bank account. Open the Cash App on either iPhone or Android. Go to your cash balance by tapping the My Cash/Cash Balance or $ tab. When the menu tab pops out, input the amount you want to send. Tap the Pay tab and continue the transaction. HealthyWage takes the money you lose to support their business. 18. Arrived Homes. Best overall for making money through an app.


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If you want to make money by using an app, Arrived Homes is my top pick. The idea behind it is that the app allows you to buy property shares and then earn a rental income as a shareholder. Overview of the 20 Best Money Making Apps. Rakuten: Rewards you with cash back for shopping. Foap: Make money by selling your photos and videos. Google Opinion Rewards: Get paid by answering surveys. iPoll: Similar to above, get paid by taking surveys. Swagbucks: Rewards points for shopping online, browsing the web, answering surveys, and Simply add Capital One Shopping to your browser, and shop like normal. This free tool does the work for you. Install Capital One Shopping. 13. Donate your eggs. Monkey Business Images / Shutterstock. Eggs are collected through surgery. Swiping your phone to unlock it will earn you "lifts"—the app's currency. By clicking the diamond button and completing games, you get to earn extra lifts. You need around 7,100 lifts to earn $5. You can withdraw the money earned either through PayPal or in the form of an Amazon gift card. 12. Buying Bitcoin on Cash App . You also can purchase bitcoin with Cash App. Be sure you have funds available, then tap the investing icon at the bottom of the Cash App screen. Choose the option for bitcoin, select Buy, and enter the amount you want to purchase. How Cash App Makes Money. Cash App is free to download and its core functions—making peer-to-peer payments and transferring funds to a bank account—are also free. Cash App makes money by Step 3: Indicate your acceptance of the offer online. Step 4: Wait for your electronic welcome packet (which includes all shipping labels). Step 5: Box up your items, attach the included shipping labels, and mail your items. Step 6: Wait for Decluttr to confirm the condition of your items and send you your money. For instance, Fabletics will give you extra bonus points, allowing you to build up to a paid credit, for every review you make online. Time: Low. Earnings: $5-$30 an hour. 5. Sell Household Items on eBay or Amazon. Selling unused items around the house is one of the surefire ways to make money at home. 8. Moocash [Earn Real Cash, Bitcoin] Moocash is another money earning app that will pay you money for activities such as completing tasks and playing games. You can earn more by trying free apps to earn money in India by watching videos, etc. and this app pays you in cash, bitcoin, prepaid top-up recharge voucher, etc. How to make money today with Ibotta in four easy steps: Download Ibotta for your mobile device and create your free account. Find the menu bar located on the bottom of the Ibotta home screen. Tap the account icon. Next, tap "invite friends". Some call it working from home, also known as WFH, while others refer to it as home-based employment. Here are 20 ideas you might consider to make money at home: 1. Become a virtual assistant. A virtual assistant (VA) provides clients with administrative services from a remote location, such as a home office. Cash App's #CashAppFriday promotions give its users opportunities to win hundreds of dollars in cash prizes. To enter the giveaway, users share their unique Cash App identifiers (also known as cashtags) on the Twitter and Instagram posts of the money transfer company. 8. Achieve financial freedom! Examples of the gigs and business opportunities information you can find here including: - Creating a blog or website and earn income from ads or affiliate marketing. - Writing and publishing your own book via KDP (Amazon). - Offering your skills and create gigs on freelance sites. The most successful course creators develop a loyal audience and make money selling courses directly. But you could also make good money selling your course through a marketplace with its own built-in audience, like Udemy and Skillshare. 30. Start a YouTube Channel. Turn your hobbies and other creative endeavors into cash by creating YouTube Cash App is becoming popular because of the numerous ways you can make money from the platform. Cash App allows you to: Pay for purchasesSend moneyReceive moneyEnroll for direct depositInvestAccess digital banking services While Cash App is free, the platform charges some fees for miscellaneous services, such as instant deposit and ATM fees. Keep reading to find out how you can make money on How to make money on TikTok. Join the TikTok Creator Fund. Sell merch to your fans. Go live and collect virtual gifts. Partner with influencers or other brands in the TikTok creator marketplace. Create in-feed ads with the TikTok ads manager. Crowdfund projects by collecting donations from fans. Collect "tips" from your audience. Related: 15 Best Cash Back Apps to Earn Max Rewards. 3. Sell your unused internet connection. I recently started pet sitting using the Rover app as a way to make money from home. The company allows you to set your own rates, schedule, and choose the services you offer. Since I work remotely, I chose in-house doggy daycare and set my rate at.