Yes. If you exceed the limit of 183 days on Brazilian soil or in Brazilian jurisdictional waters, for work or not, within a Fiscal Year (any twelve months from the first entry of the foreigner until completing 184 days or more) the professional becomes considered a Fiscal Resident and must pay Income Tax. How is this done?
The foreigner that comes to work in Brazil using the RN 06, known as the seafarer visa, who is not on the payroll here in Brazil, but in any other country, once reaching 184 days, consecutive or not, within a Fiscal Year, he will be considered a Fiscal Resident and must fulfill his fiscal obligations - payment of Income Tax. The Brazilian company that brings him/her has the obligation to inform to the fiscalization how much he/she earns abroad and arrange for him/her to have the calculations done and the so-called "carnê-leão" (a kind of tax return) at hand, so that he/she can make the payments regularly.
The same goes for all the other visas that allow the foreigner to earn abroad, such as the visas for Technicians. After spending more than 183 days, consecutive or not, in Brazilian soil or waters, he will be considered a fiscal resident, and will have fiscal obligations.
If this foreigner is hired locally, through CLT, and receives a salary in Brazil through the payroll of the hiring company, it will be necessary to comply with the tax obligations as a Brazilian would do with the income tax being discounted from the payroll.
If the foreigner did not stay more than 183 days working in Brazil, but came on vacation and, therefore, exceeded this amount of days in a Fiscal Year, he will still have to pay income tax. The company needs to know when the foreigner entered and left the country, regardless of the date of entry at the company, to calculate the Income Tax accurately.
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