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Good evening Vinicius. First of all, congratulations on the content and the way you approached the subject, very complete.
In my case, a taxpayer worked for a large Brazilian company until Jan/21 and then went to work for the same company, only in Colombia. He didn't submit his exit notification until Feb/22 and in May/22, instead of submitting his Final Exit Declaration, he submitted his normal declaration as a resident.
Now, at the end of 2022, he will return to live and work in Brazil at the same company he used to work for in Brazil, which also operates in Colombia.
In this case, as far as I know, as there is no agreement to avoid double taxation between the countries, he will have to file a digital process with the IRS and ask to rectify the declaration submitted, changing it from normal to DSDP and being able to bring the amount received in Colombia and avoid taxation?
Vinicius Tersi is a lawyer, specializing in International Tax Law.