[Paulo Roberto Ribeiro Seabra]

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Good morning, Vinícius. Very enlightening text. Thank you for your contribution to the society of presidents outside Brazil.
I left Brazil permanently in November 2019 and filed my DSDP and final IRPF return.
However, I only notified my sources of private income in February 2020, so they were unable to collect the 25% of IR directly from the IRS.
As for the INSS, I made several attempts to communicate (I couldn't identify the correct cane, but I found on the INSS website that in June 2020, they stated that I had moved to the 25% rate, due to my departure in November 2019.
However, the INSS doesn't seem to have paid this tax and the IRS, because of these two problems, demanded that I make an adjustment declaration (which I did and paid another R$350.00 in tax).
What's more, I've been charged an absurd fine of more than R$19,000.00, considering that the tax relating to total income in 2020 is due and not just for the month of January, as mentioned above (although February to December have been duly paid).
Since I reported my permanent departure in January 2020, wouldn't my main source of income have to pay this January tax in any of the remaining 11 months of 2020? In other words, isn't she responsible?
She issued a 2020 Income Report, where she puts this January income as taxable.
Isn't this wrong, since she found out in January that I was leaving the country?
Can I hold her responsible?
And what about the INSS, which issued the 2020 and 2021 income reports as taxable income, even though its website acknowledges that I left permanently in 2019?
I've hired an accountant to file an appeal with the IRS, since I live in Portugal, but I'm afraid of the outcome.
Before hiring her, my son, my attorney-in-fact, made an appointment to go to the Receita with these doubts, but there they said they couldn't give any more information apart from saying what the pending issues were, that I should go to the Receita Federal website and file a complaint.
Even so, I filed my tax return and paid the IRPF due (?) and managed to get the CND I needed to sell a property in Brazil.
I didn't pay the fine.
The lack of communication between government agencies, the inoperability of face-to-face service and the difficulty of identifying how to resolve problems with these bodies has become a nightmare for those living outside the country.
I would ask for your advice on how to solve these problems, at least as regards the responsibility of my sources of income for paying the 25% of income tax.
It's worth noting that when I have to make an adjustment declaration, the program doesn't recognize that I've changed my tax rate and charges me 27.5% instead of 25%.

Sincerely,
Paulo

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