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:
Individuals required to file returns must file online during the period 7 March to 29 April 2022. Tax payments may be made in up to 8 monthly and successive installments with a minimum payment of BRL 50 per installment, although if the tax due is less than BRL 100, it must be paid in a single installment. The first or single installment must be paid by 29 April 2022, with additional installments due by the last business day of each month.