Avoid problems with the Federal Revenue Service and ensure peace of mind in the country where you will live.

The Permanent Departure Notice is a mandatory procedure for anyone who leaves Brazil permanently or remains outside the country for more than 12 months. This notice informs the Federal Revenue Service that you have become a non-resident in Brazil.

Who is considered a non-resident?

You are considered non-resident in Brazil when:

• Leave the country permanently;

• You have been absent from Brazil for more than 12 consecutive months, without having made the Communication of Permanent Departure;

• Returns to the country as an employee of a foreign government agency;

• Enter Brazil with a temporary visa and stay for up to 183 days (consecutive or not) within a 12-month period.

Deadlines

The deadline to communicate your departure is:

• From the date of final departure, or

• From the date on which you are considered a non-resident (in the case of temporary departure),

  until the last day of February of the following year.

Return to Brazil

Brazilians who return to the country with the intention of residing again, or remain here for more than 183 days (consecutive or not) in 12 months, are once again considered tax resident.

Important

Make the Final Departure Communication does not replace:

• The sending of the Declaration of Definitive Departure from the Country, which must be delivered the following year;

• The sending of the income tax returns from previous years;

• THE payment of taxes eventually due.

Keeping your tax situation regularized avoids fines, outstanding debts, and difficulties moving funds between Brazil and abroad.