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Sending Letters in October Broadens Tax Compliance Strategy and Strengthens Use of Consolidated Data from e-Financial to Identify Discrepancies in Income Tax, Focusing on Self-Regulation, Cross-Referencing Financial Information, and Reducing Formal Infringements.
The Federal Revenue Service sent, throughout the month of October, self-regulation letters to taxpayers with the 2025 Income Tax return stuck in the review process, notifying them of discrepancies and advising them to correct the information before any formal summons.
The initiative is part of the agency’s permanent strategy to encourage spontaneous regularization of information and reduce the initiation of more burdensome tax procedures.
The correspondence is part of the so-called 2025 Letters Project and reaches hundreds of thousands of individuals across the country.
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According to the Federal Revenue, the sending in October followed a staggered schedule, with postings in batches, allowing taxpayers to become aware of their pending issues still within the same fiscal year.
Preventive Notice and Tax Compliance Policy
The Federal Revenue highlights that the self-regulation letter does not constitute an infringement nor does it equate to the beginning of a tax process.
It is a preventive notice, aimed at informing that the return presented inconsistencies in relation to data already available in the tax authorities’ databases, opening space for the taxpayer to review and, if necessary, adjust the information provided.
This model is part of a tax compliance policy that seeks to prioritize voluntary correction.
By acting in this phase, the taxpayer avoids that the situation progresses to formal stages, such as summons, official assessments, and the application of more severe penalties provided by tax legislation.
Return “With Pending Issue” and Retention in Detailed Review
The letters are directed to those whose returns are classified as “With Pending Issue” in the Federal Revenue’s systems.
This situation indicates retention for analysis, generally motivated by incompatibilities between declared amounts and information provided by payers, financial institutions, or other obligated declarants.
The inquiry should be made through the My Income Tax service, available on the e-CAC portal or the official Federal Revenue app.
The system details the reason for the pending issue and guides on the necessary steps for regularization, without the need to visit a service unit.
Correction of Return and Digital Regularization
Once the error is identified, the correction occurs through a corrected return, submitted via the same channels used for the original submission.
If the correction results in additional tax to pay, the payment must be made with the applicable legal increments for delay.
When the taxpayer believes that the declared data is correct, the guidance is to keep the supporting documentation organized and monitor the processing of the return.
The retention in detail review, by itself, does not represent an accusation of irregularity, but signals the need for document verification.
Cross-Referencing Financial Data with e-Financial
The sending of the letters in October takes place in a context of expanded use of data cross-referencing through e-Financial.
This system gathers information provided by financial institutions, card administrators, and payment entities, allowing the Federal Revenue to compare movement volumes with the income reported in returns.
Based on the current rules, institutions have begun reporting consolidated monthly figures of inflows and outflows by account or payment instrument.
The information includes, in an aggregated form, operations conducted through Pix, TED, DOC, cards, withdrawals, and deposits.
For individuals, the reporting obligation considers transactions that exceed a certain monthly amount.
For legal entities, the limit is higher.
These parameters are defined in the Federal Revenue’s regulations and can be adjusted as per the tax enforcement policy.
Pix and Other Means Are Not Analyzed Individually
A point reiterated by the tax authorities is that e-Financial does not detail individual transactions.
The system does not identify who a specific payment was made to nor the purpose of each operation.
What reaches the Federal Revenue are only the monthly totals moved to credit and debit.
In practice, this means that a transfer via Pix is not analyzed in isolation.
The risk analysis considers the consolidated volume and cross-references this data with other available information, such as income reported by employers, payers, service declarations, and registration data.
According to the Federal Revenue, this model seeks to balance fiscal efficiency and respect for bank and tax secrecy, concentrating efforts on situations with objective signs of material inconsistency.
Sending Calendar and Use of Information
The information provided via e-Financial follows a semiannual delivery schedule by the obligated institutions.
The data is gradually incorporated into the Federal Revenue’s databases and used both for selecting returns for analysis and for improving services, such as pre-filled returns.
By expanding and standardizing the data flow, the agency claims that it reduces the occurrence of involuntary errors, since more information becomes available beforehand at the time of filling out the return.
Federal Revenue Reinforces That There Is No Tax on Pix
In light of the circulation of false information, the Federal Revenue reinforces that there is no tax or fee on the use of Pix or other electronic payment methods.
The changes related to e-Financial pertain exclusively to ancillary obligations of institutions and to the modernization of data receipt.
The replacement of old declarations, such as Decred, with modules integrated into e-Financial aims to expand the coverage of consolidated information without creating new taxes or altering the tax burden on taxpayers.
Main Reasons for Discrepancies in Income Tax
The discrepancies that lead to the sending of letters are varied and are not limited to financial transactions.
Among the recurring reasons are omission of taxable income, incompatibilities between income reports and declared amounts, as well as deductions reported without adequate documentation.
Medical and educational expenses frequently appear among the causes of retention, especially when the amounts do not match the data reported by service providers.
Rental income, earnings received from individuals, and income from financial investments also tend to generate pending issues.
With the integration of bases such as e-Financial and third-party declarations, the Federal Revenue tends to increase the accuracy of cross-referencing, enhancing its ability to identify discrepancies between declared income and consolidated movement volumes.
Self-Regulation as a Key Step in the Process
The 2025 Letters Project is presented by the Federal Revenue as an intermediate step between the automatic processing of the return and the opening of a formal tax procedure.
The rationale is to allow the taxpayer to review information and correct any errors before any coercive measures are taken.
For those who received the letter sent in October, the central point is to understand the pointed pending issue, compare the data with the available documentation, and decide to retify when necessary.
Those who are confident about the correctness of the information should just keep the proofs and follow the progress of the processing.
With the enhancement of data cross-referencing and the recurring sending of these letters, how does this dynamic change the way taxpayers organize income and documents throughout the year?
O absurdo do cemitério de pagamento de ir a vigorar a partir de 2026 e tamanha que vai prejudicar aqueles que auferir rendimentos imediatamente acima dos 7 mil reais. Quem estiver nessa faixa vai pedir o patrão para diminui o seu salário para cair na faixa de inserção pois receberá o mesmo valor líquido. O patrão vai agradecer e o governo não terá explicação sobre essa excrescência.
Governo gastador. não enxuga a máquina e é ávido por dinheiro..se se reeleger ano que vem estamos ferrados .. vamos pagar impostos e taxas como nunca antes…deu “isenção ” da IR para quem ganha até R$ 5 mil, porém, quer cercar as transações por pix a partir de R$ 2 mil para pessoa física..logo esses “isentos”..também serão taxados…e o Secretário da receita federal tem a cara de **** de dizer que vai ser bom para o pagador de imposto..brincadeira..uma Receita federal que ganha “Bonus” em dinheiro ´por “produtividade” ;…estamos realemente é ferrados..
Sem dúvida ! Esse governo sem freio nos gastos com despesas , querem taxar o Pix uma receita monstruosa, que o governo ainda não conseguiu arrumar um modo de cobrar mais 2026 não escapa a taxa sobre o Pix,