Brazil: Malha Fina 2025: Como Sair e Evitar Problemas com a Receita Federal

Did you fall into the 2025 tax audit? Learn how to check, regularize, and avoid issues with the Brazilian Federal Revenue Service. This comprehensive guide provides step-by-step instructions to exit the tax audit, deadlines, necessary documents, and consequences of not regularizing.

What is a Tax Audit?

A tax audit is the retention of the Income Tax return by the Brazilian Federal Revenue Service when inconsistencies, discrepancies, or errors that need clarification are identified.

Main reasons:

• Discrepancy between declared values and those reported by third parties
• Omission of income
• Improper or unsubstantiated deductions
• Typing errors in values
• Dependent’s CPF in more than one declaration

How to Know If You Fell into a Tax Audit

Step-by-Step to Check

1. Access e-CAC
   – Go to cav.receita.fazenda.gov.br
   – Log in with your gov.br account
2. Or access My Income Tax (MIR)
   – Go to mir.receita.fazenda.gov.br
   – Log in with CPF and password
3. Check the status
   – Look for “Tax Audit Issues”
   – See details of the inconsistencies

Possible Statuses

How to Exit the Tax Audit

Scenario 1: Without Summons

Solution: Submit a corrective declaration

1. Download the IR 2025 program
2. Open your original declaration
3. Correct the identified errors
4. Submit as “Corrective Declaration”
5. Wait for processing

Attention: If you have tax to pay after correction, there will be a fine of 0.33% per day (max. 20%) + Selic interest.

Scenario 2: With Summons

Solution: Submit documents via e-CAC

1. Access e-CAC with gov.br
2. Go to: Digital Processes > Request Service via Digital
3. Contracting Area: “IRPF Tax Audit”
4. Service: “Respond to summons”
5. Attach supporting documents
6. Submit and wait for analysis

Deadline: Generally 30 days (check the summons!)

Necessary Documents

Most Requested Proofs

• 📄 Income reports (companies, banks, social security)
• 🧾 Medical receipts with name, CPF, CRM of the professional
• 🎓 Proof of education expenses
• 🏠 Rental receipts with contract
• 💰 Donation receipts
• 👨‍👩‍👧 Dependent documents
• 🏦 Bank statements
• 📋 Service invoices

Deadlines and Fines

Late Fines

Important Deadlines

Summons: 10 to 30 days (varies according to notification)

Attention: Deadline counts from the date of summons, not from awareness!

Early Submission of Documents

You can submit documents BEFORE being summoned to expedite the process:

1. Access e-CAC
2. Digital Processes > Request Service
3. Area: “IRPF Tax Audit”
4. Service: “Submit documents in advance”
5. Attach proofs

Important: After early submission, there is no turning back! The audit process will be initiated.

When Will I Receive the Refund?

After regularization:

• Declaration processed without issues
• Included in monthly residual batch
• Payment by December or early next year

Example: Regularized in November → Refund in November or December batch

Consequences of Turning the Year in Audit

Bad scenario:

• ❌ Revenue sends summons after year-end
• ❌ No more spontaneous corrective declaration
• ❌ Mandatory administrative process
• ❌ Those who owe tax: registration in active debt
• ❌ Those entitled to a refund: payment delay

15 Tips to Avoid Tax Audit

1. ✅ Check all income reports
2. ✅ Declare ALL income (including exempt)
3. ✅ Keep proofs for 5 years
4. ✅ Verify dependent’s CPF (cannot duplicate)
5. ✅ Check doctor’s data (name, CPF, CRM)
6. ✅ Declare education expenses correctly
7. ✅ Do not invent deductions
8. ✅ Review values before submitting
9. ✅ Declare updated assets and rights
10. ✅ Report rental income
11. ✅ Declare sales of stocks and cryptocurrencies
12. ✅ Check foreign bank accounts
13. ✅ Verify discrepancies with e-Financeira
14. ✅ Use the updated Revenue program
15. ✅ Check status after submission

Frequently Asked Questions

1. How long does it take to exit the audit?

Varies from 30 days to 6 months, depending on complexity and if there is a summons.

2. Can I regularize the 2025 declaration in 2026?

Yes. Regularization can occur at any time, with inclusion in residual batches.

3. Does a tax audit block CPF?

Not directly. But if it becomes active debt, it can lead to restrictions.

4. Do I need a lawyer?

Not mandatory, but recommended in complex cases or summons.

5. What if I do nothing?

Fine of 75% on due tax + interest + possible registration in active debt.

6. Does a corrective declaration solve everything?

It solves if there is no summons. With summons, documents need to be sent.

Also read: Pix and Taxes: Federal Revenue Monitors Transactions Above R$ 5 Thousand

Also read: Cryptocurrencies and IR 2025: How to Declare Bitcoin, USDT, and Other Assets

Also read: Tax Planning 2026: How to Legally Reduce Taxes

Related Articles

See also: Tax Transaction | Pix and Taxes | Cryptocurrencies in IR

Official Sources

• e-CAC – Federal Revenue
• My Income Tax (MIR)
• Federal Revenue – IR 2025
• InfoMoney – Tax Audit Guide

Last updated: October 22, 2025 | Information verified from official sources of the Federal Revenue

Fell into a tax audit? Don’t leave it for later! Regularize now and avoid fines and interest.