We have written several articles regarding the options foreigners have to come into Brazil, but never explained what the process to leave is. Learn in this article how to legally leave Brazil and no longer have to pay taxes.
Leaving Brazil is not only a matter of packing and leaving. If you have been living here for more than 184 days, then you must pay the income tax and once you leave the country, you must communicate the Federal Revenue as there is no other way for them find out that you are no longer living in Brazil.
Do foreigners must declare IRPF?
Foreigners who stay in Brazil for more than 184 days are eligible to pay the income tax, even if they hold a temporary visa. This obligation varies according to the type of visa the foreigner holds: foreigners with a temporary visa and with no employment contract will become eligible for the tax after 184 of stay in Brazil; foreigners with permanent visa are eligible from the moment they enter the country.
Foreigners have to adopt the same procedure Brazilians citizens do when declaring their income tax. In order to declare their income, foreigners must apply for a CPF. For this, the foreigner can go to any Banco do Brasil, Caixa Econômica Federal or Correios agency (in this case, it is necessary to pay a BRL 5,70 fee to issue the card), public associated agencies and diplomatic representations abroad. In case the foreigner is a non-resident, the CPF must be required directly at the Federal Revenue.
In order to issue a CPF, the foreigner must present and identification document, such as a RNE or a passport. The documents must be translated by a certified translator. The next step is to fill in the form available on Receita Federal’s website and present it along with the documents.
Communicating your leave to the Federal Revenue
Foreigners who hold a permanent visa and have decided to leave Brazil must communicate the Brazilian Federal Revenue (Receita Federal do Brasil) in order to cease from paying the income tax. In order to communicate their leave, foreigners must:
- Present a document called “Declaração de Saída Definitiva do País” (Declaration of Final Departure) related to the period in which they were in Brazil as residents and left until the last day of April from the year subsequent to the leave;
- Present the previous income tax declarations if mandatory and not delivered yet;
- Pay any pending tax and other fees that should have been paid by the time of the leave.
The deadline to present the communicate the leave vary according to the nature of the leave.
- Permanent leave: the communication must be made from the date of the leave until the last day of February of the subsequent year;
- Temporary leave: the communication must be made from the moment in which the foreigner is no longer considered to be a Brazilian resident until the last day of February of the subsequent year;
Filling in the form
The first step is to access Receita Federal page and fill the required information:
- CPF number;
- The receipt number of the previous DIRPF (your income tax declaration);
- Voter registration card – foreigners with a permanent or temporary visa do not have a voter registration card. In this case, according to information provided by Receita Federal, foreigners with no voter registration card must visit the regional court and require a document in which it will stated that they are exempted from voting. This document must contain a number that must be provided when filling in the form.
- Data of birth (dd/mm/yyyy)
- Date of the leave (if permanent) or the next day after the 12 months the foreigner has been away from Brazil, if the leave is temporary.
Once all information has been provided, the applicant must print the receipt. It is also recommended to keep the document on the computer.