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Brazil: News and deadlines for submitting Individual Income Tax Return and Foreign Assets statement for Brazilian Central Bank – 2021

by Handy
May 21, 2021
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Moreover the knowledge already required by the Brazilian Central Financial institution, there are new fields included this 12 months for people who personal 10% or extra curiosity in overseas firms. Specifically, details about the decomposition of the corporate’s outcomes shall be requested, extra particularly details about: (i) the outcomes of non-recurring objects; (ii) the outcomes of revaluation of belongings or liabilities (e.g., impairment); and (iii) the outcomes from change variation.

The Particular person Revenue Tax return program for calendar 12 months 2020 can also be out there and the deadline for submitting the tax return is 30 April 2021. Among the many information highlights disclosed by the Brazilian IRS this 12 months are the next:

(i) the creation of three particular codes for cryptocurrencies within the belongings tab of the return, as follows:

  • 81 – Bitcoin cryptocurrency
  • 82 – different crypto currencies of the digital foreign money sort (e.g., Ether, XRP, Bitcoin Money, Tether, Chainlink, Litecoin)
  • 89 – different crypto currencies (fee tokens)

(ii) the chance to obtain refunds by “Fee Accounts” (e.g., fintechs)
(iii) the chance to ship details about further distribution of the decedent’s property with out must amend Property Remaining Tax Return
(iv) the requirement to declare the quantity obtained as “emergency assist” in the course of the COVID-19 pandemic interval as taxable earnings
(iv) the chance to acquire the pre-filled tax return by way of entry to GOVBR
(v) the chance to acquire the earnings info obtained by dependents, if the declarant has an digital energy of lawyer granted by the dependent

We can be found for additional clarification concerning the matter.

Click on here to learn the article in Portuguese.

*In cooperation with Trench Rossi Watanabe, a Brazilian regulation agency.



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Tags: AssetsBankBrazilBrazilianCentraldeadlinesForeignIncomeIndividualNewsreturnStatementsubmittingtax
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