Weekly Newsletter produced by Manesco law office with articles and relevant information.
MARCH, 28 - 2022
nº 823
Cryptoassets: how to declare in DIRPF 2022?
(Foto: Unsplash)
Nicole Katarivas
by Nicole Katarivas
Raquel Lamboglia Guimarães
by Raquel Lamboglia Guimarães

With the growing volume of cryptocurrency transactions, investors should be mindful of the Receita Federal rules.

As for the Individual Income Tax (DIRPF), with a deadline for delivery until April 29, there is a specific question in the “Questions and Answers of the IRPF” (published annually) about the need to include cryptoassets.

The Receita Federal understands that crypto-assets are not legal tender under the current regulatory framework. However, they are equivalent to assets subject to capital gain and must be declared at acquisition value in the Assets and Rights sheet (Group 08 - Cryptoactives) when the individual value exceeds R$ 5.000,00.

The code of each crypto asset is differentiated between bitcoin, altcoins, stablecoins, NFTs and other crypto assets.

Discover the main points of the New Legal Framework for Railways with Mariana Avelar

In her column "Infra em Movimento", published by Portal Tecnologística, lawyer Mariana Avelar comments in a video on five main points that deserve attention in the New Legal Framework for Railways, a law published at the end of 2021. Watch the video.

Legal issues involving the release of mask use

A topic that has been much discussed is the use of masks, which in some states has become optional. The measure was adopted with the justification that the numbers of cases present a stability or a downward trend. On the other hand, there are news about the resurgence of the disease in China and South Korea, at the same time that the Deltacron variant is arriving in Brazil.

Lawyer Lucas Cherem de Camargo Rodrigues was heard by the LexLatin report, which published an article on the legal issues involved in the release of the use of masks.

“The Federal Law that established the mandatory use of masks in public places ceased to be in force on December 31, 2020. There will be no uniformity in the rule of waiving the mandatory use of masks. But in some specific cases, the use will continue, such as, for example, the mandatory use in airport departure areas due to Anvisa regulation”, comments Cherem.

Internal event |

On March 16, 2022, Manesco received the anthropologist and writer Juliana Borges, to speak on "Voices and current affairs of feminism". The writer presented the main contemporary feminist scholars, highlighting, for example, excerpts from works by bell hooks, to talk about black feminism; Maria Lugones, to talk about decolonial feminism; and Silvia Federich, to talk about the origin of the sexual division of labor, which only imposes care responsibilities on women.

Among the reflections proposed by Juliana Borges, one of the main ones was about the need to create a spirit of solidarity, so that the feminist struggle is not just for women, but also for men. She also addressed the importance of recognizing that the feminist struggle must be plural, to consider demands that are attentive to other oppressions, such as race and class. The event, which lasted about 2 hours, was to commemorate International Women's Day.

USP Radio | Telegram suspension

In his weekly column on the program "O Olhar da Cidadania", lawyer Marcos Augusto Perez commented on the suspension of the Telegram application.


Lawyer Tiago Francisco da Silva is the new member of the Improbity Studies Commission of the OAB/RJ and will take office in a ceremony to be held on March 29, 2022.

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