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Hi Vinicius,
Excellent article and answers to readers' questions! I moved to the USA in 2006 and filed my Exit Declaration that same year. Since then I've always paid my own DARF's through Internet Banking, on my own CPF, but I've never filed the DIRF. In fact, I never knew about this obligation or when it was created. My tax situation has always been and continues to be regular with the SRF. From your answers to the previous questions, I understand that there is no problem in continuing to pay my own DARFs, but what about the DIRF? Start submitting it from 2022? Go back to previous years? If so, when was it created? How do I file my DIRFs late? Are there any penalties for late filing?
Thank you!Hi Vinicius,
In addition to my previous comment: When I read the DIRF 2022 questionnaire, I understood that the obligation to submit the DIRF lies with the person who pays the income, in the case of rental income, the tenant, whether or not there is a withholding tax. I therefore understand that I, as the recipient of the income, have no such obligation to the SRF. As I said in my previous question, I don't have an attorney as the recipient of my rents in Brazil, I pay my DARFs in my own name and CPF. Therefore, I don't understand when you recommend that the recipient of the rent, me in this case, make the DIRF declaration. Once again, thanks for the clarification!
