Overview

• Receita Federal received 45.64 million declarations for 2025, flagged 3.971 million for review (8.7%), and says about 1.29 million remain under verification, or roughly 2.8% of all filings.
• Irregular medical-expense deductions are the top trigger for retention at 32.6%, followed by omission of income at 30.8%, other deductions at 16.0%, and differences in tax withheld at source at 15.1%.
• Of the returns still retained, 69.2% are from taxpayers expecting refunds, 27.9% are from those with tax due, and 2.9% show no balance.
• Refunds tied to retained returns are released only after a rectifying declaration or proof is submitted, and taxpayers can check their status via the e-CAC portal or the Meu Imposto de Renda platform, typically within 24 hours of filing.
• To expand self-correction before audits, Receita plans to send guidance letters this year under its Projeto Cartas initiative.