Acórdão nº 104-23346 de Conselho Administrativo de Recursos Fiscais, 6 de Agosto de 2008
Magistrado Responsável | Nelson Mallmann |
Data da Resolução | 6 de Agosto de 2008 |
Emissor | Conselho Administrativo de Recursos Fiscais |
Ementa
Assunto: Imposto sobre a Renda de Pessoa Física - IRPF Exercício: 2002 RENDIMENTOS OMITIDOS - TRIBUTAÇÃO - Os rendimentos comprovadamente omitidos na Declaração de Ajuste Anual, detectados em procedimentos de ofício, serão adicionados, para efeito de cálculo do imposto devido, à base de cálculo declarada. DEPENDENTES - DEDUÇÃO - Na determinação da base de cálculo sujeita à incidência do imposto, poderá ser deduzida do rendimento tributável a quantia de mil e oitenta reais por dependente. Assim, comprovada a relação de dependência (filhos) por meio da certidão de nascimento, é de se considerar a dedução. DESPESAS MÉDICAS - DEDUÇÃO - Tendo sido comprovados com documentos hábeis e idôneos os gastos efetuados com despesas médicas, relativos ao contribuinte e seus dependentes, devem ser admitidas as respectivas deduções. CONTRIBUIÇÃO PREVIDENCIÁRIA - ENTIDADES DE PREVIDÊNCIA PRIVADA E FUNDOS DE APOSENTADORIA - DEDUÇÃO - Na determinação da base de cálculo sujeita à incidência do imposto, poderão ser deduzidas as contribuições para as entidades de previdência...
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