Brazil has published Normative Instruction RFB No. 2.134 of 27 February 2023, which establishes rules for the filing of annual income tax returns (declarations) in 2023 in respect of the 2022 calendar year by individuals resident in Brazil. This includes that returns must be filed by individuals who, in the 2022 calendar year:

• Received taxable income, subject to adjustment in the return, exce…