people who work for companies as regular employees have a portion of their salary withheld to cover for taxes, paid directly by the company to the government of behalf of the employee - depending on whether paid weekly or monthly, the tax payment occur either weekly or monthly.

investors, independent contractors, free-lancers, or anyone worker that does not receive a regular salary from a company must pay taxes once a year.

this is also true for any foreign permanent resident who does not work in rio de janeiro or brazil, but receives income for rental properties, pensions, investments, alimony, royalties, or other sources of revenues whether located in brazil or abroad - in accordance with the relative tax treaties between conutries.