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Dr. Vinicius, thank you very much for all these clarifications.
Please comment on the situation of a person who left Brazil in 2000 and, out of ignorance, did not leave the country permanently. When he left, he closed his bank account, sold his car and left no assets in the country, except for a very small private pension reserve. In those 22 years, he spent around 120 days in the country, in periods of 15-20 days every two years, and his CPF is still "Regular". Based on what the Federal Revenue Service states on its website - "A non-resident in Brazil is considered to be a natural person 1) who does not reside in Brazil on a permanent basis; 2) who permanently leaves the national territory on the date of departure, or after 12 consecutive months of absence, in the case of not having delivered the Communication of Definitive Departure from the Country. (...)" - is it correct to assume that the person does not need to take any bureaucratic steps before the RFB, since his last 20-day visit to Brazil was in December 2017?
