https://www.restituicao.receita.fazenda.gov.br/
The Income Tax refund in Brazil is the reimbursement by the federal government of amounts that the taxpayer paid in excess throughout the calendar year, either through withholding at source or through carnê-leão. This occurs when the tax withheld or paid is higher than what is due, as calculated in the Annual Adjustment Declaration. The refund is also due in specific cases, such as when the paying entity withheld tax on exempt income or when the taxpayer is entitled to legal deductions (health, education, pension, etc.) that reduce the tax due. The payment of refunds is made in monthly installments, generally from June to December, and prioritizes the elderly, people with disabilities, teachers, and those who use the pre-filled declaration or opt for payment via PIX. The amount is adjusted by the Selic rate. To be entitled to the refund, it is necessary to submit the declaration within the deadline and without any pending issues.
