RFB Ruling Instruction n. 1.310, Dec. 28. 2012, DOU-I, Dec. 27. 2012, provides for the adjustment at the Brazilian Revenue Service, when there is no withholding at source, or it is accomplished in excess, of the income tax applicable to the income from work and from retirement, pension, transfer to the remunerated reserve or reform, paid by the Federal, State, Federal District and Local Social Security Service, received cumulatively.

(RFB Ruling Instruction n. 1.310, Dec. 28. 2012, DOU-I, Dec. 27.2012. Available at:

<http://www.receita.fazenda.gov.br/Legislacao/Ins/2012/in13102012.htm>. Access in: Jan. 2013).