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Hello, Bianca!
Thanks for the compliment. The declarations for the last 5 years can be corrected, including to inform your tax exit. So on that point there wouldn't be so many problems. However, you need to be sure that the change affects the taxation of the income you earned in Brazil, in order to correct this aspect as well. Only with a specific analysis can you be sure.
It's worth mentioning that from 2022 there will be a Brazil-Switzerland agreement to avoid double taxation. It won't solve your past, but it could make it easier to solve current and future problems.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Sandra!
Thank you for your interest in our work. For events that occurred more than 5 years ago, we have the decadence period, in which the filing of the return and the collection by the tax authorities "lapse". So we are possibly only talking about the last 5 years. The minimum fine for submitting a final exit declaration is approximately R$ 170. From the context you describe, it seems that you were a non-resident and only failed to formalize the fact with the tax authorities. If this is the case, regularization is much simpler.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Rosimeire!
Thank you for your interest. I have argued that missing the deadline for submitting the CSDP does not have the power to extend your tax residency for another 12 months. The most important thing is to submit the DSDP on time. I have expressly dealt with this issue in this text.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Raphael!
Thank you for your interest in our content. The Brazilian model is to submit the DSDP and nothing else in subsequent years. Income tax is levied exclusively at source (i.e. 100% by the source of payment). Of the income you highlight, the main practical difficulty is for buying and selling securities on the stock exchange, as the law stipulates that the custodian of these securities (bank or broker) should be your legal representative to calculate and collect the tax.
This is not happening today because of the Central Bank's regulatory problems. I expressly addressed the issue in this text. We are trying to deal with this problem directly with the Central Bank, and the hope is that, with the entry into force of the New Foreign Exchange Law in 2023, this problem will be resolved once and for all. But for now we can only hope.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Suzana!
Thank you for your question. The address given on your tax return does not have the consequence you describe. It is entirely possible for you to live abroad and maintain your tax residence in Brazil. The point that we find difficult in practice is the registration of corporate acts with the Board of Directors for people with Simples Nacional companies. As the Simples legislation prohibits micro-companies from having a "partner domiciled abroad", the address information is used as an indication that the requirement is not met (even if the person remains tax resident in Brazil). If that's not your point, I don't think you'll have any problems.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Mario Sergio!
Thank you for your interest in our work. If you have left the country permanently and have not returned to Brazil, you will no longer have to file income tax returns. As for the Dirf, there is no obligation to file it if you had income from a Brazilian source of less than R$ 28,559.70 in the same year.
A contradiction in this aspect of the legislation is that there is no obligation to submit the Dirf, but there is still the provision to pay 15% tax on rents. But Dirf is necessary to "match" the tax payment with the taxpayer, so it's a procedure that doesn't make much practical sense.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Suzana!
Thank you for your interest. The final exit declaration is a special income tax declaration. You use the same IRS program to make it. For this rectification, you have to create a new declaration in the format of a final withdrawal declaration and, on the first sheet, state that it is a rectifying declaration and enter the number of the delivery receipt of the original declaration. Then the rest is to fill in the declaration again (the program does not load the previous version you sent in this case).
It's a pain to fill in the same data again, but it works.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Drica!
Thank you for your interest. Brazil and the Netherlands have an agreement to avoid double taxation, and there are some benefits in it that help solve a problem like yours. It's difficult to give a recommendation based on a blog post discussion. The subject is more complex than that.
Anyway, I hope I've helped. I suggest you make an appointment with me. Just contact me at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Cristoban!
Thank you for your interest. Yes, in this specific case, the tenant is normally responsible for collecting the 15% of IRRF and informing the tax authorities of the collection by submitting the Dirf. I suggest you contact them and confirm that they are doing so (if they are withholding the 15% from you, they probably are). You can demand proof, even to comply with the tax authorities of the country you're in, if they tax the Brazilian rent.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Adriene!
Thank you for your interest. I'm not sure I understand your question very well. Are you representing the person paying the rent, withholding 15% tax? Or are you a proxy for a person abroad who is earning this income?
The 15% of IRRF for non-residents has no progression, so it is not appropriate to apply the amounts of the income tax table (this is only for residents).
If you are on behalf of the tenant, then the rent, including the IRRF, can be deducted from income tax depending on the tenant's tax regime (in this case, it is deductible from the IRPJ and CSLL due by the Brazilian company opting for real profit, and in some cases it can also become a PIS/COFINS credit under the non-cumulative regime).
Forgive me if my answer seems confusing. I'm not sure I understand the question, so I've answered two different potential questions.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Marilia!
Thank you for your interest. The difficulty in answering your question is knowing how much of your brother's money remains with you. If you're just a proxy and you're managing the property for him, then you're managing your brother's business, and the amount left over after your brother's expenses constitutes an amount you owe him.
If whatever is left over stays with you, with no obligation to return it to your brother, then you are receiving donations. They may be taxable by ITCMD, depending on the amount and the state in question (ITCMD is a state tax).
It's difficult to give a good answer to your question because there's a lack of information. But I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Meli!
Thank you for your interest. Yes, you can use funds from Brazil and abroad to buy a property in Brazil. The international remittance of funds to Brazil is subject to proof of the origin of the money, in order to know if it is legal. However, if you have formalized the tax exit and have proof of the origin of the funds in the USA, I understand that you shouldn't have any problems making the remittance.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Marco!
The IRS system issues a receipt for the final exit notice as soon as you transmit it. The information is displayed in your browser for you to print out or generate as a PDF. It's strange that you didn't get anything. Perhaps you closed the browser tab.
In any case, you can log into the CSD system again to retrieve the receipt. You can do this by going to this RFB page.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, João!
Thank you very much for your compliment. Your question is a constant in DSDP cases. According to IRS rules, you should only report income earned up to the date of your tax withdrawal (09/09/2021), and income for the rest of the year would be withheld and declared to the tax authorities as non-resident income. But this doesn't happen in practice. The banks don't break down the information.
The suggestion has been to report what is in the document sent by the bank. You can write a note on the assets and rights form detailing that you have adopted this procedure.
To our knowledge, there is no direct cross-checking of your DSD information with another country. The information is provided by the bank and covers the whole year.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Alexandre!
Thank you for your interest in our content. Regarding the tax exit, it is necessary to formalize it, even if it is late, in order to clarify the employee's subsequent situation. It's necessary to better understand whether they simply left without submitting returns or whether they continued to file returns every year. This affects the decision on how best to regularize the situation.
With regard to the FGTS, Caixa has created a smartphone app which informs people that they will be able to redeem their FGTS after they leave the company. The app is a bit bureaucratic, but it allows you to redeem the benefit without any problems with cross-checking data with the IRS.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Fernando!
Thank you for your interest in our content.
Considering the fact that the United Arab Emirates is on the tax office's list of tax havens, the most appropriate thing would be to recognize your tax exit from the time you moved. But there are specific rules involving tax havens that also affect the situation. Only now, in 2022, do we have an agreement in place with the UAE that confers better benefits.
It's difficult to give a recommendation via a blog post. It would be best to discuss it in a consultation. But I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Natalia!
Thank you for your interest. If you sold a property in Brazil as a non-resident, then the DARF form is due on the day you received the money from the sale (if in several installments, the tax is due on each one, in proportion to the price). You would have to pay the tax with a fine and interest.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Sara!
Thank you for your interest in this topic. The Brazil-Canada agreement can, in some situations, exempt you from Brazilian taxation, but you need to be sure that you are in this situation. When I do consultations, I usually assess this point by point before I can be sure. The tie-breaker tests for cases of double tax residence are set out in Article 4 of the Agreement.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Andréa!
Thank you for your interest. I think it's strange that you've had trouble getting in touch with us. I'll ask them to contact you by e-mail.
With regard to your point, the mandatory field in the tax return is the date on which you became a non-resident, on the "Exit" form. In other words, it's the date of your tax exit. With regard to the date of communication to each source of payment, which is reported on other forms, this field is optional, so it shouldn't be an obstacle to you submitting the declaration (I ran a test in the program before preparing this answer for you). In any case, I suggest you take another look at the program to make sure what is preventing you from submitting it.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Marcos!
Thank you for your interest in our content. If I understand you correctly, you moved out of Brazil several years ago, but you haven't formalized your departure, nor do you currently have any income from Brazil. It would be necessary to confirm the facts, but this points to your situation as a non-resident, which would only need to be formalized. You can have a company in Brazil, Marcos, the point is that the Simples legislation prohibits micro-companies from having a partner domiciled abroad. But it could still be a Presumed Profit company. Brazil and Chile have an agreement to avoid double taxation, which allows other alternatives to be discussed.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
