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Hi Vinicious ,
Thanks for the article. Very well written and has helped with some of my decisions.
I have a practical question and I hope you can help me.
My objective question is:
How should I pay the tax on the rent until the Notice of Final Departure is issued?
I left Brazil permanently on 01.01.2022.
My intention is to use the deadline I have and do the CSDP and only carry out the procedure in Feb 2023. Then use the legal deadline for the Declaration of Final Exit (April 2023).
My question is about collecting taxes on rental income until the CSDP and DSDP are submitted.
After all, as I haven't officially notified anyone yet, it seems inconsistent to me to pay the tax as a non-resident (using my own rate, my own DARF number and a different payment date).
Nor do the banks, which have not been officially informed, collect as non-residents.
In my opinion, I should keep the "as a resident" payments and adjust the amounts in the Final Exit Declaration (to be made in 2023).
Or should I already pay the tax using the criteria for non-residents?
Vinicius Tersi is a lawyer, specializing in International Tax Law.