[HAMILTON CAMILO DE MORAIS]

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Good afternoon Dr. Vinicius Tersi, following your articles I could not fail to mention the quality and practicality of the articles published here, I take the opportunity to request guidance if possible, as below:
-Taxpayer left the country on 01/1999;
-Received American citizenship on 06/01/2006;
-He hasn't announced his definitive departure from Brazil;
-Did not make a declaration of definitive departure from Brazil;
-In the 2018/2017 IRPF he informed that there had been a change of address to the USA, the prosecutor also informed;
-In the 2018/2017 - 2019/2018 - 2020/2019 and 2021/2020 IRPF, he declared rental income as if he were resident in Brazil, paying income tax in the annual adjustment according to the calculation;
-Following your guidelines, I understood that the rental income received should be taxed at the rate of 15% and collected by the carnê leão under code 0190, since there was no statement of definitive departure from Brazil, correct?
-A IRPF 2022/2021 was transmitted without movement, but rental income continued to come in normally and no income tax payments were made.
-Can I rectify this 2022/2021 declaration by informing the definitive departure from the country, taxing the income received at the rate of 15% at the time of receipt throughout the calendar year, in code 9478, in the CPF of the attorney?
-In this case, I will only be informing the definitive departure from the country in the 2022/2021 IRPF; What would the definitive departure from the country communication form look like?
-Taxpayer in this case is a tax resident in Brazil because he didn't make the announcement although he changed his address in the 2018/2017 IRPF, correct? From what I've seen in the legislation, his income in this case received in the US would also be taxed in Brazil, is that correct? Would there be an offset?
-Once the situation has been regularized, how will the rental income received in Brazil be taxed?
Note: Will professional fees be charged for providing guidance?
Hamilton Camilo - Accountant

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