Attention to the foreigner’s obligation to submit the declaration and communication of final departure to the revenue service
Foreigners that were considered tax residents in Brazil and that have departed on a permanent basis or that have departed on a temporary basis and stayed abroad for more than 12 consecutive months and passed to the condition of non-residents have to present declaration and communication of final departure.
Foreigners are considered tax residents in Brazil when they enter the country with:
- Permanent visa;
- Temporary visa based on employment contract;
- Temporary visa and stay in Brazil for more than 183 days in 12 months period.
When is the deadline for submission of such communication and statement by foreigners that have departed on a permanent basis?
Communication: Until the last business day of February of the calendar year following the departure or achieving non-resident condition.
Statement: From the first business day of March until the last business day of April of the calendar year following the departure or achieving non-resident condition.
SOURCE: Revenue Service
BR-Visa is structured to provide all the necessary assistance for the foreigner to comply with such fiscal obligation. For more information, please contact: [email protected]