eSocial – Deadline extension for use of GRF and GRRF on FGTS collection
01/02/2019Notice of non-occurrence of suspicious operation for companies registered with SUSEP
05/02/2019HIGHLIGHTS
Digital Certification: convenience and security when filing Individual Income Tax
With the digital certificate, it is possible to make practical and safe the moment of the income tax return
The time is coming to state income tax and it is important that the taxpayer is organized in advance with documents and receipts. It is a moment that demands attention, time and calm, but that can become more practical, fast and safe also with the use of Digital Certification.
What is Digital Certification?
It is a tool that increases security against fraud in transactions made over the internet. It is available to anyone who has the need to secure information and digitally authenticate, which makes the document reliable and intact.
The digital certificate for individuals is known as e-CPF, and the holder is able to download the Income Tax Return already pre-filled in the Internal Revenue Service's website, facilitating the complementation of the data. This reduces the chance of errors and the possibility of data being sent with divergence, therefore, also minimizes the risk of the statement get audited by the IRS. However, pre-filling of the data is subject to the prior sending of the information to the Internal Revenue Service by the paying sources listed in the statement.
In addition to the advantages mentioned, when using the digital certificate, the taxpayer can have access to the statements of the previous year, print receipts, among other benefits that give security at the time of preparation of the annual statement. Another advantage is the possibility of consultation and regularization of pending issues, if the taxpayer get audited by tax inspection.
Mandatory requirement
The digital certification is mandatory for those who have received taxable income, subject to the annual adjustment, that the sum is superior to R$ 10 million. It is also mandatory for those who made payments of income to legal entities, when they constitute deduction in the statement, in which the sum exceeds R$ 10 million.
Types of digital certificate according to application
Digital certificates have three types:
Type A (digital signature), which is the most common, is used to sign documents in a digital environment.
The type S (confidentiality/reliability) brings more security to the file, as it does the data encryption and the document can only be opened with a digital certificate as well. That is, the person who receives must have a digital certificate.
The type T (timestamp) is a document that ensures temporality and timing, that is, that an event occurred within a given document's time. The confirmation can only be made by a reliable party, able to attest the existence of this information.
Types of digital certificate in terms of security
It is also possible to classify digital certificates according to their cryptographic security level, which are:
A1 – This is a digital file installed on the user's computer or mobile device (smartphones or tablets), valid for one year;
A3 – This certificate depends on an external device (cryptographic medium in USB token or card), valid for one or three years.
Expiration date
Certificates may be valid for one or three years. If you already have a certificate, it is important to check the expiration date and if necessary, make arrangements for its renewal.
Other e-CPF benefits
In addition to security certification, authenticity, and othes, the digital certificate for individuals also offers safer banking transactions, e-mail exchange with more privacy and makes easier, for example, access to government digital services, other entities and organizations.
In an increasingly digital world, e-CPF brings more security to people who make transactions on the internet on a regular basis. It is a tool that will reduce expenses with authentications and optimize the time, making easier the operations.
Are you interested?
Domingues e Pinho offers services to meet the tax obligations of individuals, as well as providing support in obtaining and renewing the digital certification, leading to the most indicated type according to the profile of the client's use.
How DPC may help your company?
Domingues e Pinho Contadores has specialized team ready to assist your company.
Contact us by the e-mail dpc@dpc.com.br
See more
Sign up for our Newsletter:
Are you interested?
Please contact us, so we can understand your demand and offer the best solution for you and your company.

Rio de Janeiro
Av. Rio Branco 311, 4º e 10º andar - Centro
CEP 20040-903 | Tel: +55 (21) 3231-3700
São Paulo
Rua do Paraíso 45, 4º andar - Paraíso
CEP 04103-000 | Tel: +55 (11) 3330-3330
Macaé
Rua Teixeira de Gouveia 989, sala 302 - Centro
CEP 27910-110 | Tel: +55 (22) 2773-3318