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If you’re required to submit your 2025 Brazilian Income Tax Return (DIRPF), stay alert: the deadline to file is May 30, 2025. The obligation applies to individuals who, during the 2024 calendar year, fall under any of the criteria outlined in the Normative Instruction RFB 2255/2025. Who Must File the DIRPF 2025? What Do You Need to Prepare Your Income Tax Return? To avoid errors and delays in filing your DIRPF, make sure to gather the proper documentation. Check out the main documents: Pre-Filled Income Tax Return The Brazilian Federal Revenue offers a pre-filled income tax return, with data from previous declarations, “carnê-leão”, and third-party reports. For the 2025 filing, the pre-filled return was released on April 1st. Income Tax Return for Legal Entities Also Due May 30 If you are responsible for a corporate tax return, the 2025 deadline for legal entities is also May 30. Our tax team is ready to support you with the preparation and submission of your DIRPF 2025, ensuring compliance with ancillary obligations and helping you avoid tax penalties. 📧 Contact us at tributario@lbm-legal.com.br to schedule your consultation.

Check below if your company with foreign participation must submit the Annual and Quarterly Statements to the Brazilian Central Bank (BCB), according to Articles 37 and following of Resolution BCB No. 278/2022. Who must declare? a) Annual Statement: all recipients of foreign direct investment who, on December 31st, 2024, hold total assets of BRL 100 million or more. b) Quarterly Statements: all recipients of foreign direct investment who, on March 31st, 2025, June 30th, 2025, and September 30th, 2025, hold total assets of BRL 300 million or more Deadlines for submission Base Data31.12.2024 -> 10.02.2025 up to 31.03.202531.03.2025 -> 01.04.2025 up to 30.06.202530.06.2025 -> 01.07.2025 up to 30.09.202530.09.2025 -> 01.10.2025 up to 31.12.2025 What to declare? (i) Corporate structure and identification of non-resident investors;(ii) The recipient’s book and economic value;(iii) The recipient’s operating and non-operating profit(iv) the recipient’s supplementary accounting data;(v) Sector of activity, employment, revenue, technology, and international trade.  How todeclare? The Periodic Statements of Foreign Direct Investment must be submitted through the Foreign Capital Census System. The Declarant’s Manual and additional information on submission are available on BCB’s website. Penalties and Information Safekeeping Delay, failure to submit, or submission of incorrect, false, or incomplete information may subject the declaring legal entity to fines of up to BRL 250,000.00. Those responsible must keep the supporting documentation for the information provided for five (5) years. Count on our team for guidance and support in submitting your statements to the Brazilian Central Bank.