EN 
BR 
Forum Replies Created
-
Posts
-
Dear Terci,
In the case of non-residents abroad, is the attorney responsible for paying the DARF for individuals and companies or only for individuals? If the attorney-in-fact is collecting the tax and paying the DARF for legal entities and individuals, why does the IRS ask on the receipt of the definitive communication that the tenant must inform the paying sources ("communicate, in writing, to the paying source, if you receive income from Brazil, so that it may withhold income tax in accordance with the legislation")? Is there a problem if the paying sources are not informed since they are not deducting the payment of 15% from the IIRRF (since it is the non-resident via a proxy who is already withholding the 15%)? Is there an obligation for the non-resident to inform the PJs and the real estate company that manages the property that the attorney-in-fact is collecting 15% for DIMOB and legal entity accounting purposes?
