Brazil has published Normative Instruction RFB No. 2.065 of 24 February 2022, which establishes rules for the filing of annual income tax returns (declarations) in 2022 in respect of the 2021 calendar year by individuals resident in Brazil. This includes that returns must be filed by individuals who, in the 2021 calendar year: Received taxable income, subject to adjustment in the return, exceeding BRL 28,559.70; Received exempt or non-taxable income, or income taxed exclusively at source, exceeding BRL 40,000; Obtained, in any month, taxable capital gains on the sale of assets or rights, or carried out transactions on stock, commodities,...