Brazil has published Normative Instruction RFB No. 2.077 of 4 April 2022, which extends the deadline for individual income tax returns for 2021. The return requirements for 2021 were established by Normative Instruction RFB No. 2.065 of 24 February 2022, including that individuals required to file returns must file online during the period 7 March to 29 April 2022. Normative Instruction RFB No. 2.077 amends Normative Instruction RFB No. 2.065 to extend this to the period 7 March to 31 May 20…