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Trying to educate myself about Brazilian Tax Returns

bepmoht

I’m trying to learn the ins and outs of the Brazilian tax return process. In the USA a person can educate themselves by reading the many tax forms available online. For example, form 1040 which is a form commonly used has its accompanying instructions (form 1040 inst). With these two items in hand John Q Public can go ahead and start learning about the ins and outs of filing a return. Based on ones situation they may need to reference other forms and instructions but all the information is readily available.


In Brazil the equivalent of form 1040 is the DIRPF (DeclaraΓ§Γ£o de Ajuste Anual) and the instructions equivalent is (InstruΓ§Γ΅es para a DeclaraΓ§Γ£o do Imposto de Renda). However, I cannot seem to find any text versions of these documents. When searching for these items I only find links to APPS which I am sure make you login and give personal information etc.. This is not a good solution for someone who wants to model a tax return and learn the ins and outs of the system.


Does anyone know where to find the above documents I am looking for?


Thanks in advance.

See also

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Pablo888

Tax season has definitely started from the number of questions appearing on the subject.Β  Adding to the pile of related questions:


  1. How do I file the tax returns?Β  I read somewhere that there is a program that you can download (from where?) that you can use to file.


  1. For non tax residents (i.e. did not stay longer than 180 days), I understand that it may not be necessary to file.Β  But most of the expats who travel back and forth tend to have property that often go on AirBnB, etc... and there is actual income generated.... Should those not be reported?Β  Or is there a minimum income level below which reporting is not required?

bepmoht

@Pablo888


What I am trying to do is understand, and gain knowledge about the DETAILS of the tax filing process not actually filing per say. The RF has APPS and a website to file. I’m guessing these APPs are mainly geared toward the average Brazilian with average income and no complicated deductions from investments or multiple income sources etc… Also, I am looking for official government documentation as I mentioned in my post as to get the information from β€œThe Horses Mouth”, so to speak.

easygoer1050

@Pablo888

Good questionsΒ  since if I ever purchase an apartment---I might want to Air BNB- when not there.....and that would be obvious income generated...and how to properly do that (and not get in trouble) is important


Mickey

GuestPoster6669

if I ever purchase an apartment---I might want to Air BNB- when not there - @easygoer1050

Buy a flat in an aparthotel, or a room in a full service luxury hotel instead. Waaay less risk, better cash flow, ease of management, etc, etc, you'll sleep better at night too.

Peter Itamaraca

@Pablo888

Rental Income up to R$1800 per month, (I think this is the latest figure), is tax free.

bemcasado

The Receita Federal publishes a document every year with frequently asked questions and answers related to the individual income tax return. To see the latest version, search for "Perguntas e Respostas IRPF 2024"

Peter Itamaraca

So I conducted a survey:


Population of Brazil: 216,000,000

Number of Brazilians who try to get away with paying too little tax: 216,000,000

Number of Brazilians who understand the Brazilian tax system: 0

Estimated number of Brazilians who just print the IRPF from their bank each year and submit that: 215,999,990

Estimated number of Brazilians who go that extra mile to pay the correct taxes: 10

Estimated number of tax inspectors in Brazil: 3 (part time)

Number of Brazilians incredulous that foreigners volunteer to pay taxes: 216,000,000

Chances of going to prison for non-payment of taxes (no criminality): zero


This is the healthy/unhealthy attitude of Brazilians to paying taxes (depending on your point of view). The fact remains that Brazil never incarcerates people who evade tax, (if there has been no other criminality involved) they simply apply fines and interest - this way the State makes more money, rather that a prison sentence which costs a lot of money.


Furthermore, apart from SPU, they only have 5 years to catch up with you, after that they can do nothing - they cannot go further back than 5 years. For example if you do not pay your IPTU (annual real estate taxes) for 6 years, they do not take your home away, the 6th year is simply discarded and forgiven...


This somewhat cavalier attitude to taxes exists throughout Brazil, permeating all strata of society, and may help to explain why there are so many mixed answers to tax questions experienced.

abthree

02/16/25 @Peter Itamaraca.Β  Thanks for this.Β  It also explains why so much Brazilian taxation is indirect:Β  it's easier (and more efficient, from a revenue point of view) to tax transactions rather than to tax people.

bepmoht

@Peter Itamaraca

My wife is one of the 216,000,000


She thinks I’m nuts!


Good analysis!πŸ‘

abthree

02/16/25 @Peter ItamaracaMy wife is one of the 216,000,000 She thinks I’m nuts!


I think that you're wise.Β  Your wife, like many Brazilians and all too many expats, forgets how visible expats are and remain here, not just to the people among whom we live, but to the government as well.


The principal reason that I pay my income tax is because it's the right thing to do.Β  But a nontrivial reason is that I stand out almost anywhere I go in Brazil as a light-skinned, blue-eyed person who speaks a rather more formal Portuguese than most people do with a definite if not easily placeable accent that says "not from around here".Β  That all suggests that I'm probably foreign, that I have income and assets, and that I probably don't have the extensive network of connections that protects most Brazilians of my age and class.Β  Being a naturalized Brazilian is a nice legal advantage at times, but it doesn't change my appearance.


It's not being paranoid to suggest that allΒ  of the above can make me a tempting and low-risk target not just to bad actors, but even to law enforcement with a quota to meet or just having a bad day.Β  Obeying the law is one way that I have within my power to limit that exposure.

GuestPoster6669

I want to stay off their radar screens as well, it's a good practice.

GuestPoster6669

Just a first hand anecdote on the subject of Brasilians and tax.


Landed here 6 months ago in GRU and the plane arrived early AM with 2-3 other international flights. Wife and I load up our 4 checked bags along with our carry ons, and proceed down the totally empty red lane at customs. We must have walked past 300 + people in the green lane, each with just as much baggage.


After a 3 minute walk getting stared at by all the peeps in the green lane, we get to the alfandaga guiche and the 4 RF there were looking at us like they just saw Neymar score 3 goals in game 7 of the world cup final kkkkkkk. We said we're here to declare our entry for immigration, and the guy in charge looks at us and says, "you know you can only do this once, right ? So go thru the door over there, have a nice day and welcome back"


No dogs, inspection, questions or paperwork. And we spent hours doing forms and itemizing everything kkkkkkk

Marcos999

When searching for these items I only find links to APPS which I am sure make you login and give personal information etc.. This is not a good solution for someone who wants to model a tax return and learn the ins and outs of the system.

- @bepmoht



Tax season has definitely started from the number of questions appearing on the subject. Adding to the pile of related questions:How do I file the tax returns? I read somewhere that there is a program that you can download (from where?) that you can use to file - @Pablo888



See below for link:



No personal information needs to be divulged for download.