Are you thinking about living in another country? Then you must know all about the legal determinations in force in Brazil before embarking on a new life. Yes, before organizing the documents for entry and residence in another country, make sure your situation here in Brazil is in order, and avoid problems with the government. Besides closing bank contracts and subscriptions to light, gas, cable TV and cell phone, for instance, you must to pay off your possible debts and deal with the important Definite Country Exiting Statement. It is, in short, an updating of your Income Tax Declaration – even if you are up to date with your annual declaration.
It is mandatory, and must be delivered during the same regular term for income tax – between March and the last working day of April. If not delivered on time, you will be fined: based on the tax due (in the case of income during the term), the fine is 1% per month or fraction of delay – the minimum amount being R$165.74 and the maximum 20% of tax due to the Receita Federal (Federal Revenue). If the citizen has nothing to declare, the fine is fixed at R$ 165.74. If the move is definitive (declaration to be delivered from the date of exit up to the last day of February of the calendar year subsequent to exit), or temporary (from the date of characterization of the condition of non-resident until the last day of February of the calendar year subsequent to exit), you must present the documents listed below to the Receita Federal, so that you stop being charged for Brazilian taxes.
. Definite Country Exiting Statement from 30 days before exit date until the last day of February of the subsequent calendar year.
. Definite Country Exiting Statement relative to the period one remained in the condition of resident of Brazil in the calendar year of exit or characterization of the condition of non-resident, as well as a Statement of Annual Adjustment corresponding to the prior calendar years if mandatory and not delivered yet.
. Pay in a single quota up to the date set for delivering the statements the taxes due and further non-paid tax credits past due if a shorter term hasn’t been established in the tax legislation.
. Communicate this condition, in writing, to the pay source, so that the income tax is retained, according to the legislation in force.
It is worth noting that if you work and live abroad, but are in the service of Brazil – that is, in autarchies or departments of the Brazilian government located abroad – you will be considered a resident of Brazil. Therefore, you will be obliged to present the Statement of Annual Adjustment of the income tax. According to the site of the Receita Federal, “one is not included in the concept of absent abroad in the service of Brazil if one is an employee of a public company or a mixed economy society when in the specific service of the company abroad, and this also applies to those hired locally by diplomatic representations.”
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