All individuals who have tax residence in Brazil, that is, they are taxpayers in the national territory, need to pay attention to this communication when permanently leaving the country.
This communication of definitive departure from the country is necessary for the Federal Revenue of Brazil to be informed that the person is no longer a taxpayer. Basically it would be stop paying income tax in Brazil.
This is necessary because in Brazil the income tax taxation is carried out on universal bases, that is, regardless of the place where the revenue/wage was earned by the person, it will be subject to income tax locally.
If the Federal Revenue does not receive this communication, the person who has permanently left the country will continue to be obliged to pay the tax in Brazil, even if he/she lives abroad.
It is worth noting that this rule is valid for both foreigners and native Brazilians.
What would be the deadline to present this communication of definitive departure from the country to the Federal Revenue of Brazil?
It starts from the departure date, and may be communicated until the last working day of February of the following year.
What about dependents who left together? Is it necessary to communicate too?
Yes, if the dependents have ceased to be taxpayers in the country, they must also communicate their departure in the communication of definitive departure from the country.
What other obligations will the person have?
In addition to this communication of definitive departure from the country, the person must:
1. Submit the income tax return for previous years, if this is pending;
2. Submit the final departure declaration from the country (income tax return);
3.Pay the calculated taxes.