[Ana Claudia]

0

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Good evening Vinicius, I have a sister who left in November 2019, with the intention of returning before the 12 months were up, because she was going to see if she would adapt, so she didn't submit the definitive exit declaration. But the pandemic hit and she won't be coming back until 2022. She has filed her IRRF tax return every year and paid her taxes on time. What is her situation in this case? Is there an exception due to the pandemic?

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