Declare Right: University extension action for guidance in the preparation of the individual and rural producer income tax return

Abstract

The individual income tax (IRPF) is an annual obligation that affects millions of Brazilians, including rural producers. According to the Federal Revenue Service of Brazil (RFB, 2024), approximately 30 million taxpayers are subject to this declaration, which requires compliance with specific rules and constant updating. In this context, the Declare Certo extension project, developed by the Accounting Sciences Course at the Federal University of Rondonópolis (UFR), through the Accounting and Tax Support Center (NAF), after training the students participating in the project, offers free guidance for the correct completion of the IRPF 2025 Annual Adjustment Statement, base year 2024 and Rural Land Tax Declaration (DITR) 2025, which are aligned with the guidelines of the university extension of UFR and the Sustainable Development Goals (SDGs) of the United Nations (UN). A total of 209 services were effectively carried out, exceeding by more than three times the initial expectation of the Declare Certo project; reaffirming the social function of the public university by integrating teaching, extension and community; offering free tax guidance; and fostering fiscal citizenship.