Taxpayers in Brazil who wish to utilize the pre-filled Income Tax declaration must ensure they have a Gov.br account with a higher security level, specifically at the silver or gold level. This requirement is set forth by the Receita Federal due to the legislation that restricts access to protected tax information only to those who are authenticated at these higher security levels. The pre-filled functionality compiles various taxpayer data automatically but requires this level of security to access.

According to the Receita Federal, this additional security measure applies across all platforms where taxpayers process their Income Tax, including the PGD (Declaration Program), Meu Imposto de Renda, and e-CAC. This means that all taxpayers wishing to utilize the pre-filled declaration need to upgrade their accounts to meet the security criteria. It's important to note, however, that having a Gov.br account is not mandatory for submitting the Income Tax declaration; without this higher authentication, taxpayers will need to manually enter all their tax information.

Overall, this legislative measure aims to protect sensitive taxpayer information by ensuring that only those with verified identities can access it. By requiring a silver or gold security level for the Gov.br accounts, the Brazilian government seeks to enhance the security of the tax system while simultaneously improving efficiency for those who choose to use the pre-filled declaration option. This could lead to a smoother tax-filing experience for compliant users, though it may pose challenges for those who have not yet upgraded their accounts.