Complete advice on tax obligations for migrants in Brazil and for Brazilians who cease to be tax residents in Brazil.
The Fiscal Residency Certificate in Brazil is a document issued by the Federal Revenue Service that states the period in which the migrant resides or has resided in Brazil with the status of tax resident.
It also contains information related to the total amount of income earned abroad in the period in question, as well as the equivalent to income tax collected on income.
This is the obligation of a tax resident in Brazil to declare his monthly income or any other amounts received from sources abroad for purposes of calculating the income tax due.
It is a legal instrument that serves the objective of making the social security system of workers compatible with social security institutes in different countries. In this sense, the certificate is considered a means of not making double payment of social security contributions.
This is the obligation of a tax resident in Brazil to declare his income and earnings to the Federal Revenue of Brazil for purposes of calculating income tax.
The Certificate of Brazilian Capital Abroad has statistical objectives and allows the Brazilian government to know in a precise and always up-to-date manner the foreign assets of residents in Brazil (regardless of their nationality).
As the declaration can be annual or quarterly, according to the value of the goods abroad, it is important to follow the calendar required by the government, in order to ensure that everything is done on time.
Communication: This is the obligation of a tax resident in Brazil to communicate his / her final departure from the country to the Federal Revenue of Brazil.
Declaration: It is the obligation of a tax resident in Brazil to declare his definitive departure from the country, reporting the amounts received, assets, rights and obligations in Brazil and abroad to the Federal Revenue of Brazil.