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Hello Vinícius, your articles are very good. Congratulations.
My question is quite specific. My brother left the country around 1990, and he NEVER filed a Notice of Exit or a Declaration of Final Exit.
However, his CPF has already had an address abroad since 2006.
He has a rental property here in Brazil that earns around R$ 1,400.00 and he has never paid tax on it, because we didn't know that non-residents are not entitled to the R$ 1,903.00 exemption.
My question is: after all this time, is it necessary to file a Notice of Exit, given that his CPF already has an address abroad?