1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system
Tax year and administration
The tax year is the period from 1 January to 31 December.
The Secretaria Especial da Receita Federal do Brasil, commonly called Receita Federal (RFB), is the Brazilian federal revenue service agency and a secretariat of the Ministry of the Economy.
The National Institute of Social Security (INSS) is the social security administration of Brazil.
Tax residence
Income earned in Brazil by foreigners may be subject to income tax and social contributions under the same rules that apply to Brazilian nationals when such individuals qualify as tax residents in Brazil.
The following individuals are residents for Brazilian tax purposes, according to Normative Instruction published by RFB No 208/2002, Art 2:
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