[Ursula]

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Vinicius, good afternoon! Very good article... I have some doubts about being a non-resident
1) Is the 15% rate independent of the amount of rent received?
2) Even if I leave the money received for the rent in Brazil, do I need to have an attorney to pay the tax?
3) The rule says that the attorney-in-fact must issue the DARF to pay the tax in his name, but can the payment come out of my bank account?
3) As a non-resident, can I have expenses in my name and pay these bills (e.g. IPTU, condominium, electricity, telephone, credit card)?
Thank you in advance!

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