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Vinicuis, a friend of mine left the country several years ago. She didn't file her final tax return at the time, but she's been living in the US for several years and files her IRPF there. However, in 2021 she acquired assets such as real estate, a consortium and financial investments in CDBs here. Should she file her annual tax return here in Brazil and declare these assets, even though she has no taxable or non-taxable income in Brazil?