This KBA aims to clarify questions about the Brazil Consultation solution No. 209 - 16th December 2021:
This government publication is a clarification of a consultation about the interpretation of tax legislation made to RFB, not necessarily a legal change.
What it brings is that the pecuniary vacation bonus does not have IRRF taxation, but the 1/3 related to the vacation bonus has taxation.
Consultation solution No. 209, Solução de Consulta No. 209, Abono de férias, abono pecuniário, IRRF, Imposto sobre a Renda Retido na Fonte, Vacation bonus, Vacation bonus 1/3, MZ22, MZ20, pecuniary vacation bonus , KBA , PY-BR , Brazil , PA-PA-BR , Brazil , How To
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