Brazil has published Normative Instruction RFB No. 2.010 of 24 February 2021, which establishes rules for the filing of annual income tax returns in 2021 in respect of the 2020 calendar year by individuals resident in Brazil. This includes that returns must be filed by individuals who, in the 2020 calendar year:

• Received taxable income, subject to adjustment in the declaration, exceeding BRL …