Annually, compliance with tax obligations for individuals raises doubts in taxpayers. In addition to affecting companies, the complex Brazilian tax legislation also lies with the average citizen, who faces a series of tax requirements.
Brazilians living abroad or foreigners living in Brazil shall pay attention to the Income Tax rules and the norms of country in which establish their new fiscal residence or even their country of origin.
Anyone who wants to hire a PGBL plan or make an additional contribution must act until Dec-28-2017, last Banking Day of the year, otherwise the taxpayer will not be able to claim the benefit in the next IR submission related to the calendar year 2017.
The 2017 Withholding Income Tax and the special situations occurred in 2018 (2018 Dirf), established by the Normative Instruction RFB 1,757/2017 and with the layout approved by the Cofis Executive Declaratory Act 72/2017, already needs to be on the individuals and companies radar.
The Official Gazette of the State of Rio de Janeiro, of Nov-17-2017, brought the publication of the Law 7,786 amending some rules that deal with Estate and Gift Tax (Imposto sobre a Transmissão "Causa Mortis" e por Doação de quaisquer Bens ou Direitos - ITD)
People should attempt to the changes brought, which, according to the RFB were important to "unify the tax legislation and guide the taxpayer in the interpretation that the Treasury has been adopting.
The RFB Ordinance 2860, published in the Official Gazette of Oct-27-2017, exempts notarization in a document filed to the Federal Revenue of Brazil (RFB), it would suffice the taxpayer submit the original or certified copy to enable the signature reading back by an public server to whom the document is filed.
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