The rule-array of income tax and earnings of any nature in Brazilian tax system is thoroughly described in Federal Constitution, art. 153, item III and fell to the legislature infra impose the tax by law, describing the his hypothesis of incidence, whose materiality is already envisaged in Largest Law itself. 

Within this context we must know what happens to be the taxpayer, whose concept is extracted from the homeland law classifying as "all individuals residing or domiciled in the country and the people Physical resident or domiciled abroad who receive in Brazil taxable income "given that the income tax has the taxable event basically the transfer from the income of people physical and legal. 
Thus, without entering the legal concept, and normalized aliquots issued by the IRS, this article will bring the flying bird, the specific situation of foreign and Brazilian abroad, as well as its consequences on the re-entry in the national soil, in the face of requirement and procedures to be adopted, when they leave or entry. 

In general, the non-resident alien in the country is under no obligation to submit the Statement of Annual Adjustment, however the individual does not resident in Brazil who has property and rights subject to registration public, including buildings, vehicles, vessels, aircraft, equity, bank current accounts, applications applications in the financial market or capital market, is obliged to enroll in Physics Persons Registry (CPF). 

More specifically, the person who lives outside the country, but have earnings above the minimum declaration becomes bound in Brazil to declare the IR, but if the person has delivered the statement Final Departure to leave Brazil, she is exempted from the declaration RT but not the person who delivered the Declaration of Final Departure is required to declare income in Brazil and also earned the exterior, the latter through flesh-lion. Therefore, it is advisable to completing the Declaration of Final Departure to avoid double taxation. 

Another question remains over what period should focus statement when Brazilian returns to Brazil for the purpose of living permanently, and for disentangling such use is the federal resolutions stipulating that the Brazilian is now resident on the date arrival in the country and the income tax paid in country which Brazil has signed agreement, treaty or international agreement providing for compensation, or that where there is reciprocity 
treatment may be considered as a reduction of tax due at Brazil, since that is not compensated or reimbursed abroad. 

As an exception, we highlight the income received, paid or credited by foreign representations, provided there is reciprocity treatment to Brazilians who act in the same country abroad, including those related to official duties performed in Brazil, will suffer no impact on supply and declaration. 

Finally, an illustration report on what has to be considered "Residents" under the law of Income Tax, pursuant to art. 2 of SRF Normative Instruction No. 208/2002: 

a) who reside permanently in Brazil; 
b) the Brazilian out to provide services as an employee to authorities or government offices located outside of Brazil; 
c) who enter Brazil with permanent or temporary visa;
d) who comes to work with employment at the date of arrival; 
e) the date on which complete 184 days, consecutive or not, stay in Brazil, within a period of up to 12 months; 
f) the date of obtaining a permanent visa or employment relationship, if that occurred before completing 184 days, consecutive or not, stay in Brazil, within a period of up to 12 months; 
g) Brazilian who has acquired the status of non-resident in Brazil and return to the country permanently on the date of arrival; 
h) who is absent from Brazil on a temporary basis, or to withdraw in permanent character of the national territory without delivering the Declaration of Final Departure of the country during the first 12 months of consecutive absence. 

Thus it appears that basically the character of the annual statement income tax must be punctually observed by the Brazilian legislation, declarant under penalty of incurring defects and errors and fall into the fine mesh, been punished for economic and financial order, and at last criminal proceedings.