[Felipe Silva Carvalho]

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Hello, I'd like to ask you a question:

If a person leaves the country on a temporary basis, following the 1940 rules, do they pay tax on the first 12 months they lived outside Brazil? Or do they only pay tax up to the day they physically left Brazil?

For example: the person left on 05/09/2022. On 06/09/2023, they file a notice of permanent departure on a temporary basis. When they file their final tax return (which can be filed until Feb 2024), do they pay the taxes for 01/01/2022 until 05/09/2022?

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