Brazil has published Normative Instruction RFB No. 2.020 of 9 April 2021, which extends the deadline for individual income tax returns for 2020. The return requirements for 2020 were previously established by Normative Instruction RFB No. 2.010 of 24 February 2021, including that individuals required to file returns must file online during the period 1 March to 30 April 2021. Normative Instruc…