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, exce…