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    Please, I've been living abroad for 3 years, I'm a permanent resident, but I haven't made my permanent departure and I've never declared tax in Brazil because I didn't meet the income threshold while I was living there, in the first 12 months abroad I believe I didn't meet the income threshold either. Now I'm going to another country but I need to take my money back to Brazil and I don't know what my situation is, if I have to pay tax in Brazil on this income, and how I can regularize my situation. Thank you very much.

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Hi, I'm Vinicius Tersi, a specialist in international tax law.

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