Mitico,
full info found here:
http://www.pwc.com/images/soacat/brazilgrets2004.pdf
(it isn't my website, but should help you to find an answer)
Resident taxpayers must also file an annual income tax return (on or before 30 April
of each year) to determine the actual amount of tax to be paid for the previous
calendar year. The annual return includes a list of assets and liabilities that a taxpayer
must report. This list must describe the relevant items of his/her net equity owned in
Brazil and abroad (such as properties, vehicles, checking and savings accounts) and
their respective values/balances at the end of the subject calendar year, as well as the
previous one.
In addition, resident taxpayers are required to inform to the Brazilian Central Bank
about their assets and rights held outside Brazil, in case that it totalize more than
USD$ 100,000.
Generally, non-resident taxpayers are in one of the following categories.
• Brazilian citizens living outside Brazil for more than 12 months.
• Brazilian citizens who have lived outside Brazil since their date of leaving Brazil,
providing a tax clearance certificate was obtained.
• Foreigners holding temporary visas, but having no employment contract in Brazil,
who remain in Brazil for less than 183 days (consecutively or not) in a 12 month
period.
Non-resident taxpayers are only subject to tax on their Brazilian-source income at a
rate of 25% levied on labour and services revenues, effective January 1st, 1999.
Brazilian-source income is considered to be all income paid by Brazilian-sourced
payors, regardless of what, or which period, it relates to.
Good luck