[Pedro]

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Hi Vinicius, thanks for the article!

This is one of the best articles I've seen on the subject, if not the best.
I, like many Brazilians who leave the country without knowing the law thanks to the fact that we don't have any kind of education in schools about legislation, find myself unnecessarily in an irregular situation because I haven't submitted the communication or the exit declaration.

I have a very specific question and I would be very grateful if you could help me with it, just as you have helped colleagues who have posted before me.

My question is about when the statute of limitations starts for income tax paid with carne leao.
An important detail is that this taxable event was not filled in on the carne leao, paid or even included in the income tax return for the following year (as this return was not even submitted to the IRS).

Even after reading several articles and watching several videos, I couldn't find a precise answer.

After all, the countdown begins:
A) on the date the taxable event occurs (receipt of income)?
B) on the date on which the deadline for filling in/ submitting the carne leao form expires?
C) in the year following the taxable event, when the income tax return containing the data relating to the taxable event is sent?

Note that it makes quite a difference whether it's option A/B or option C, because in option C the deadline would only start to run a year later.
In option C, if the taxable event is in 2020, the declaration should be submitted in 2021, so the counting would only start at the beginning of 2022.

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