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First of all, thanks for the very informative and up-to-date article!
My question is, with these changes, does the non-resident still need to present the DSDP to open the non-resident account?
I left the country in 1988 and never knew about the DSDP until recently, with your articles. I had no income in Brazil until 2022 when my mother died and I started receiving my father's pension.
I left Brazil in 1988, and I never did it and didn't even know about the DSDP. I didn't file a tax return in Brazil because I had no income. Now, due to my mother's death in 2022, I've started receiving part of my father's pension from the army, so I need to put everything in order.
My CPF is in order and my voter registration is ZZ (abroad), I vote at the consulate every presidential election.
My questions are:
How do I make my departure official with the effective date of 1988?
Or should I do the DSDP with the date 5 years ago? 2a) If this is the case, how should I proceed, since I have never declared IR in Brazil?
Reading your article I understood that I should open a CDE, but to do so I need to obtain the DSDP, or is there another way?
Vinicius Tersi is a lawyer, specializing in International Tax Law.