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Excellent article, but I still have doubts. My daughter has been coming and going from Australia since 2017 until, in January 2020, she returned there and decided to live in Australia permanently. During these comings and goings, I continued to fill out and submit her IRPFs as if she still lived here, even though she was exempt because she had no income or assets here in Brazil, just a checking account. I did this because there was no certainty that she would return to live in Brazil. As she definitely traveled there in January 2020, I normally filed her IRPF return last year (2021, base year 2020). She has no assets and had no income here in Brazil during those years. Now I don't know what to do, whether to file the IRPF return as a permanent departure since we didn't file the notice of permanent departure within the February deadline because we didn't know about it. What should I do to regularize this issue since, as the text itself says, this situation is not clear. NOTE: She didn't leave any signed power of attorney for me.
In short: She wants to formalize a withdrawal retroactive to 2020; she has not appointed an attorney; the 2021 tax return (base year 2020) has been filed, even though she is exempt because she had no income.
Vinicius Tersi is a lawyer, specializing in International Tax Law.