[Josivaldo de Almeida]

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Dear Vinicius,

I left Brazil permanently in March 2022. However, I still have savings in one bank and direct treasury and shares in another in Brazil. Both banks suggested opening a foreign account, which would solve the savings problem because I managed to negotiate an exemption with one bank for this account if I keep the amount of savings in a CDB. I can also withdraw the direct treasury and leave it in the foreigners' account. My problem is with shares. The bank with the foreigners' account doesn't hold the shares and I won't be able to hold them, nor do I want to sell them all at once because of their current value. How should I declare this in my tax return, considering that the end date of my last return (for 2023) will be March 2022 and I still have these shares? I haven't officially informed the custodian bank with the letter generated by the Central Bank because they're going to cancel my account and I still don't have a solution for porting the shares. How should I proceed?

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