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Vinicius, I'm a non-resident with commercial property in Brazil. The tenant (PJ) withholds the 15% IRRF and deposits the net amount in my CDE account in Brazil. There is no attorney or real estate agent. What about the DARF process? Who is responsible? Should the tenant issue/pay the DARF on the same day as the rent deposit? Should I demand payment receipts from them every month?
Thanks Vinicius, with so many Brazilians abroad this subject becomes more important every day!