Brazilian medium and large business owners who move abroad often have many doubts about their tax obligations. After all, leaving the country does not automatically mean being exempt from Brazilian Income Tax. In this article, we will clearly and objectively explain how the income tax declaration works for those living abroad but owning companies in Brazil under the Presumed Profit or Real Profit regimes. Topics covered will include the obligation to declare, differences when filing the Definitive Exit Declaration from the Country, taxation of Brazilian income after the move, obligations of businesses maintained in Brazil, step-by-step guidance on declaring from abroad, and the most common questions from expatriates. Finally, we emphasize the importance of working with an accounting firm specializing in international taxation, such as CLM Controller Accounting, to assist in this process.
Is the Income Tax Declaration Mandatory in Brazil for Those Living Abroad?
The obligation to submit the annual Income Tax declaration in Brazil depends on the tax situation of the business owner who has moved abroad. In general, if the business owner has NOT formalized their exit from the country with the Brazilian Federal Revenue, they will still be considered a tax resident in Brazil – even if living abroad – and must therefore file the Income Tax declaration in Brazil as usual, including all income earned both in Brazil and abroad. In other words, leaving Brazil without officially notifying the authorities does not eliminate tax obligations: you remain subject to the same rules applicable to residents in the country.
On the other hand, if the business owner has formalized their definitive exit from Brazil, becoming a non-tax resident, they are no longer required to file the annual Income Tax declaration starting the following year. In this non-resident status, the person is exempt from submitting the regular Annual Adjustment Declaration. However, attention: this does not mean that all taxes are over – income from Brazilian sources may still be subject to withholding tax (we will discuss this later), and there are formal procedures to follow to regularize as a non-resident.
To summarize this point simply:
-
Without formal definitive exit: remains a tax resident in Brazil and needs to file the Income Tax declaration annually, if meeting the mandatory conditions (such as income above the exemption limit, assets over R$300,000, etc.).
-
With formal definitive exit: becomes a non-tax resident and is no longer required to submit the annual IR declaration from the time of exit, except for the special exit declaration (submitted once). Their income in Brazil will be taxed exclusively at source, without the need for annual adjustment.
It is important to highlight that simply moving to another country is not enough to change your status with the Brazilian tax authorities. You must follow the legal procedures for exiting in order to cease being a tax resident, as we will explain next.
Definitive Exit Declaration vs. Maintaining Tax Residency
A crucial step for those planning to live abroad is deciding between filing the Definitive Exit Declaration or maintaining tax residency in Brazil. This decision has important consequences:
-
Definitive Exit Declaration: This is a special income tax declaration submitted in the year following departure, with the aim of informing the tax authorities that you have left Brazil permanently (i.e., for a period longer than 12 months). By submitting it, you terminate your tax residency in Brazil as of the exit date, becoming a non-resident. This means you no longer need to file future annual declarations, and your income from Brazilian sources will be taxed exclusively at source, according to non-resident tax rules. To complete this step, the taxpayer must also file the Communication of Definitive Exit (an informational form submitted by the end of February in the year following departure), which notifies payers of income about the change in tax residency and allows them to withhold taxes correctly as a non-resident. In short, the definitive exit formalizes your status as an expatriate and officially marks the moment you ceased being a resident for tax purposes.
-
Maintaining Tax Residency in Brazil: This means not filing the definitive exit declaration, either due to uncertainty about the permanence of your stay abroad or by choice. In this case, during the first 12 months abroad, you are considered a temporary resident – the tax authorities assume that up to 12 months abroad could be just a temporary absence. If you do not return after 12 months, your exit is automatically considered definitive. However, attention: if you did not communicate or declare your exit, the tax authorities assume you remained a resident during the initial 12 months, meaning you should have declared your income during that period. Only after the 13th month of absence would you become a non-resident, subject to exclusive withholding tax. In practice, those who do not file the exit declaration end up remaining “tied” to resident obligations for longer, risking double taxation and fines if they do not declare properly. You would still have to declare both Brazilian and foreign income to the Brazilian tax authorities as a formal resident.
-
Practical Consequences: Opting for the definitive exit relieves you from future reporting obligations but requires diligence in following the formal steps at the right time. Maintaining tax residency avoids the immediate exit process but forces you to continue reporting annually to Brazil (including foreign income) and potentially deal with double taxation (Brazil and the country of residence). Those who remain tax residents in Brazil must declare all foreign and Brazilian income and are subject to regular annual adjustment rules, which could lead to taxes owed here on foreign income, if no agreement exists to avoid double taxation. On the other hand, by exiting definitively, you simplify your tax life in Brazil but must organize to pay withholding taxes on any remaining Brazilian income (such as rental income, for example).
-
Communication vs. Definitive Exit Declaration: It’s important not to confuse the two documents. The Communication of Definitive Exit is submitted online (on the tax authority’s website) and can be sent from the date of departure until the last day of February in the following year. There is no penalty for delay, but it is highly recommended to submit it as soon as possible, especially if you have paying sources in Brazil – this allows them to change the tax regime on your income to non-resident immediately. The Definitive Exit Declaration is filed through the tax program (the same platform used for the annual declaration) between March and the last business day of April in the year following departure. It is mandatory if you left the country permanently and is subject to a fine if not submitted on time. In this declaration, you must report all income earned in the year of departure up until the date you left Brazil, as well as the assets you had at the time of departure. You must also appoint a representative in Brazil (with CPF and address in Brazil) to act on your behalf with the tax authorities if needed – this is required because after your departure, you will no longer be in the country to address any pending issues.
In summary, formally filing for definitive exit is the recommended path for those truly planning to live abroad without the intention of returning soon, as it properly concludes your resident obligations and prevents future issues. Remaining as a resident should only occur if there is an expectation of a brief return (within 12 months) or in specific cases. Otherwise, you may end up in a “gray area,” being required to file in both Brazil and abroad, with the risk of paying taxes twice or falling into trouble for omitting foreign income.
Read also: How to open a holding company in Brazil: a complete guide for foreign entrepreneurs
Taxation of Income from Brazilian Sources after Departure
Once a business owner becomes a non-tax resident in Brazil, the income they continue to receive from Brazilian sources will remain subject to local income tax, but exclusively at the source (or definitive). This means that, instead of being included in the annual declaration (which will no longer be filed), the tax on these earnings will be withheld and collected at the payer’s source, according to specific rates defined by law. Let’s look at the main categories of income and their rules:
-
Rent from Properties in Brazil: If you own properties rented in Brazil, the rental income is still taxable here. The difference is that, as a non-resident, a fixed tax rate of 15% applies on the gross rental amount (allowing deductions for expenses allowed by law, such as property tax (IPTU) and real estate agency fees). There is no progressive tax table ranging from 0 to 27.5% as for residents; it is a fixed 15% from the first real received (or 25% if you reside in a tax haven, as defined by the tax authorities). In practice, the tenant or the real estate agency must withhold the 15% and collect it through DARF (Federal Collection Document) every month on behalf of the non-resident owner. It is important to inform your tenants or administrators of your non-resident status so they can make the correct withholding. Example: A rental of R$10,000 per month to a non-resident would generate R$1,500 in tax withheld at source, regardless of other income. For comparison, a resident would only pay 27.5% if they had high income; the non-resident pays a fixed 15% (or 25% in some cases) on the rental income, even if that is the only income.
-
Profits and Dividends from Brazilian Companies: As of 2025, dividends distributed by Brazilian companies remain exempt from income tax for the shareholder/member, whether they are residents or non-residents. This means that if your company in Brazil, under the Presumed or Actual Profit regime, pays you dividend distributions while you are abroad, no income tax will be due on those profits, as dividends are exempt for individuals in Brazil (remembering that the company has already paid corporate income tax on the profit). This treatment also applies to non-resident partners, even if the money is sent abroad – there is no withholding tax on distributed profits (unlike many countries that tax dividends at source). Important: The company is still required to maintain regular accounting and officially report the profits to ensure that this exemption is valid. If the legislation changes in the future and starts taxing dividends (which is being discussed), then tax would be withheld from the shareholder abroad. But under the current rules, distributed profits are exempt from personal income tax.
-
Financial Investments in Brazil: Income from financial investments may also be subject to tax for non-residents. The general rule from the tax authorities is that any income paid by a Brazilian source to a non-resident is taxed exclusively at source. In the case of investments, many already have automatic taxation even for residents (e.g., fixed income investments are taxed between 15% and 22.5% at the time of redemption; investment funds have “come-cotas,” etc.). For non-residents, these same transactions may have the same or different treatment. Some examples include:
-
Interest from Private Fixed Income Investments (CDB, Funds): Normally, income tax is withheld at the source based on the investment period (15% to 22.5%). However, if the non-resident is in a country with favorable tax treatment, there may be a higher withholding (up to 25%).
-
Stock Market Gains: Non-resident investors from countries with agreements or regular tax status may be exempt from taxes on certain stock market gains at source, paying 15% on capital gains like residents, but the rules can vary; this is a complex and specific subject. In general, it’s advisable to check the treatment for foreign investors with the CVM (Securities and Exchange Commission) and Bacen (Central Bank), as there are incentives to attract them.
-
Interest on Equity (JCP): This is a form of compensation to partners similar to dividends but deductible for the company. JCP paid to non-residents is subject to 15% withholding tax at source (25% if the recipient resides in a low-tax country).
-
Savings and LCI/LCA: These remain exempt for non-residents, as they are exempt income by law, regardless of residency (no tax for either residents or non-residents).
-
In summary, each type of investment may have its own rules, but they all follow the principle of taxation at source or definitively. Non-residents do not need to include these earnings in any annual declaration, as the tax withheld (if any) is already considered definitive. However, it is advisable to keep track of these earnings and tax withholding certificates, as they may be needed in the country of residence for tax credit purposes or income verification.
-
Capital Gains from the Sale of Assets in Brazil: If you sell property, shares, or other assets located in Brazil after becoming a non-resident, this transaction will be subject to capital gains tax as usual. The calculation of the gain and applicable tax rates are the same as for residents (15% to 22.5% on the gain, depending on the value). However, exemptions exclusive to residents, such as the exemption on the sale of a single property up to R$440,000 or the exemption for purchasing another property within 180 days, do not apply to non-residents. In other words, non-residents pay capital gains tax without these benefits. The tax must be paid via DARF by the last business day of the month following the sale, and typically, the appointed representative in Brazil will handle this, as the non-resident will need someone local to file and pay on their behalf. Therefore, plan any asset sales after your departure in advance to arrange representation and calculate the tax due.
-
Income from Work or Service Provision in Brazil: If, even while living abroad, the business owner provides any service in Brazil or receives any form of work remuneration from a Brazilian source (e.g., pro labore from their own company, consulting, lectures, etc.), this income as a non-resident is subject to income tax at a fixed rate of 25%. This is the exclusive taxation for non-residents on income from work, regardless of the amount (there is no exemption threshold or deductions, unlike for residents). So, for example, if the company in Brazil pays a pro labore to a partner who now lives abroad, it must withhold 25% income tax at source and pay it to the government. Again, the recipient does not need to file a declaration, as the tax has already been definitively withheld at source.
In summary, after definitive departure, taxes on Brazilian income are collected at the payer’s source, definitively, varying according to the nature of the income. Rent tends to be taxed at 15%, work/services at 25%, interest and other income vary between 15% and 25%, and dividends remain exempt. It is crucial to inform all your payers in Brazil (company, banks, tenants, brokers, etc.) of your change in status (resident -> non-resident) so they apply the correct withholding. Otherwise, if they continue treating you as a resident, they may withhold less tax than due, and you could end up accumulating a tax debt unknowingly. Additionally, keep a trusted representative or tax proxy in Brazil to monitor these matters and receive any correspondence from the tax authorities on your behalf.
Obligations of Companies under Presumed Profit and Actual Profit Regimes with a Partner Abroad
If a business owner residing abroad maintains an active company in Brazil under the Presumed Profit or Actual Profit tax regimes, the obligations of that legal entity remain unchanged. The company, having a Brazilian CNPJ (business registration number) and being established in Brazil, continues to be subject to all normal fiscal and accounting requirements, regardless of where its owner or partner resides. In other words, the fact that the owner is outside of Brazil does not exempt the company from its local obligations before the Federal Revenue Service and other authorities.
Here are some important obligations that the company must continue to comply with:
-
Tax Calculation and Payment for the Company: The company must continue calculating its taxes according to the tax regime chosen. Under the Presumed Profit regime, this means calculating the IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Profit) based on revenue (applying the presumed profit percentages) and paying federal taxes (IRPJ, CSLL, PIS, COFINS) within the usual deadlines. Under the Actual Profit regime, the company must calculate the actual profit (revenue minus expenses) quarterly or annually, prepare balance sheets, and pay IRPJ and CSLL according to the actual profit, in addition to making monthly advance payments via estimation or reduction/suspension balance. None of this changes due to the partner being abroad—the tax legislation remains the same for the company.
-
Delivery of Accessory Declarations (SPED, Declarations): Companies under the Presumed Profit and Actual Profit regimes have several required accessory declarations, such as the ECF (Tax Accounting Bookkeeping) — the annual income tax declaration for the legal entity, usually submitted by July each year; the ECD (Digital Accounting Bookkeeping) — the obligation to submit digital accounting books (Balance Sheet, Journal, etc., generally by May); as well as others such as DCTF, EFD Contributions, GFIP/eSocial for payroll, etc. All of these obligations must continue to be submitted by the established deadlines, even if the owner is not in the country. For example, if your company is under the Actual Profit regime, it must submit the ECD and ECF for the previous fiscal year within the same deadlines as any other Actual Profit company. If it is under the Presumed Profit regime, it must also submit the annual ECF and, if it maintains regular accounting, possibly the ECD (some companies under the Presumed Profit regime that do not distribute profits above the legal limit may be exempt from the ECD, but it is still advisable to maintain proper bookkeeping). The key point is: no obligation of the legal entity is suspended or relaxed because the owner is abroad.
-
Maintenance of Legal Representative in Brazil: One point to note is that, by law, every Brazilian company must have a legal representative residing in Brazil. If the business owner who moved abroad was the sole administrator of the company, it will be necessary to appoint a new administrator or proxy resident in Brazil to represent the company before the authorities. Typically, LTDA (Limited Liability) or S/A (Corporation) companies require that administrators be residents in the country according to their contracts/statutes. Therefore, from a corporate governance perspective, organize the company’s management before you move: appoint a resident managing partner or grant a power of attorney to someone trustworthy to act on your behalf. This will ensure that the company can fulfill obligations requiring digital signatures with a local CPF (Brazilian individual tax ID), such as submitting declarations, and receive official notifications. While this is not a tax requirement per se, it is a corporate/legal one, but it impacts the fulfillment of tax obligations.
-
Continuity of Accounting and Controls: Even with the partner absent physically, the company must keep its accounting up to date, with the recording of all transactions, preparation of financial statements, and annual financial reports (especially under the Actual Profit regime, which requires complete bookkeeping). From a practical standpoint, if the partner intends to receive exempt profits, the company will need to demonstrate profits for distribution. Thus, it is essential to have a reliable accounting team in Brazil to ensure that the company is 100% compliant. This includes accurately calculating taxes, submitting declarations on time, and managing payroll, invoices, social security contributions, labor obligations, etc., without errors.
In summary, the Brazilian company continues with all normal obligations, even if the owner is living abroad. Company taxes continue to be due and must be paid on the usual deadlines; declarations such as ECF and ECD must continue to be submitted; and the company needs to have local management to handle day-to-day matters. For the business owner, this means they will need to manage their business remotely, often delegating the execution of these obligations to professionals in Brazil (accountants, lawyers, local administrators). Neglecting these obligations can result in fines for the company, tax problems, and, in extreme cases, legal obstacles to operating. Therefore, it is crucial to organize the company to comply with all requirements in the owner’s absence. Having an experienced accounting team in this scenario is critical, a topic we will address further ahead.
How to File Income Tax Return While Living Abroad (Step by Step)
Being outside Brazil during the tax return period does not prevent anyone from filing – the process is completely online. Below is the step-by-step guide for entrepreneurs abroad to adjust their tax situation, covering deadlines and required documentation. Remember, the process will differ depending on whether you are still considered a tax resident or if you are filing a final departure tax return.
1. Verify Your Current Tax Situation
The first step is to confirm whether you are still considered a tax resident in Brazil or not. If you have not submitted the Final Departure Declaration, you should file as a resident. If you have officially left Brazil, your obligation will be to submit the departure declaration (if you haven’t already), and after that, you will no longer need to file the annual declaration in subsequent years. This decision is crucial to determine which declaration you need to file.
2. Gather the Necessary Documentation
As with any tax return, gather all income statements for the relevant year. This includes salary/pro labore statements paid by the company in Brazil, statements for dividend distributions (even if exempt, they must be reported in the departure declaration or annual return if you are still a resident), bank account statements in Brazil, brokerage statements for investments, rental income receipts, and more. If you were still a resident during the year in question, you must also gather proof of income obtained abroad (salary slips from abroad, foreign pension statements, interest from overseas investments, etc.), as these must also be reported in your Brazilian tax return. In the case of filing a Departure Declaration, you will need documents for the income earned up to the departure date and the position of assets and rights as of that date. You will also need to provide details of your representative in Brazil (name, CPF, address) in the departure declaration, so keep this information on hand.
3. Pay Attention to Deadlines
Living abroad can make it easy to lose track of deadlines in Brazil, but the deadline for filing the Income Tax Return is typically between March and the end of April. In recent years, the Federal Revenue Service has set the final deadline as April 30 (or the first business day of May) for the Annual Adjustment Declaration. Specifically, for those who have left the country, the deadline for the Final Departure Declaration is the same: until the last business day of April in the year following the departure. The Communication of Final Departure (the previous step) must be submitted by the last business day of February of the year following the departure. For example, if you left Brazil in June 2024, you must submit the Communication by 28/02/2025 and the Final Departure Declaration by 30/04/2025. Mark these dates on your calendar, taking into account the time zone of the country where you are, so you don’t miss the deadline. Late submissions incur a minimum fine of R$165.74 and can block your CPF from issuing certificates, so plan ahead.
4. Complete the Declaration Using Available Tools
The Federal Revenue Service currently offers three ways to complete/submit the declaration: the Income Tax Program (PGD) for computers, the My Income Tax app (for smartphones/tablets), and the E-CAC (online portal). If you are living abroad, you can download the IRPF program from the Revenue Service website (available for Windows, Mac, etc.) or use the online platform (for this, you need a gov.br account with silver or gold level). Fill in all the requested information, just as you would if you were in Brazil: taxable income, exempt income, expenses paid, assets and rights, liabilities, etc. In the case of the departure declaration, the IRPF program has a specific option to mark “Final Departure Declaration” and enter the date of departure – this will adjust the period for tax calculation. Follow the instructions on the screen and fill it out carefully, double-checking values and CPF/CNPJ details.
Tip: In the “Assets and Rights” section, if you are still a resident and have bank accounts abroad, there are specific codes to declare these assets (for example, code 62 for a bank deposit abroad). Declare the balances of foreign accounts as of December 31 in Brazilian real. This is mandatory for residents with assets above certain limits. For non-residents, this doesn’t apply after the departure, but up to the departure date, you must report the assets you owned.
Read also: How to open a foreign company branch in Brazil: a complete guide
5. Review and Submit the Declaration Online
After filling in all the details, carefully review the information. Being away from Brazil can make it difficult to verify certain documents (sometimes there’s a missing document left in Brazil, etc.), so it’s best to prepare as early as possible to seek help from someone in Brazil if you need additional documents. Once everything is correct, submit the declaration using the program or app – you must be connected to the internet during submission. After submission, a receipt of the submission will be generated. Keep the receipt in a safe place (it proves that you filed the return and contains a number that will be useful for the following year or for making corrections if needed). Note: there is no need to print anything to send by mail; the entire process is electronic, and even those living abroad can complete it online as long as they have the program and internet connection.
6. Pay Any Tax Due
If, after entering all income and deductions, your declaration results in tax to pay, you must generate the DARF (Tax Payment Document) through the program itself. The DARF can be paid in several ways. Living abroad, you may not have access to a Brazilian bank’s Internet Banking system (unless you maintain a Brazilian bank account with security tokens). One alternative is to send the DARF to someone trustworthy in Brazil to pay it in real, or use an online banking service if available. The tax owed can be paid in up to 8 monthly installments (as long as each installment is at least R$50), but the first installment is usually due in April (or May, depending on the year’s calendar). For non-residents, another option is to use funds from a Brazilian account you may have (for example, accumulated rental income) to pay the DARF. The important thing is not to miss the payment deadline, as interest and penalties begin to apply. If your declaration is a Final Departure Declaration, the tax calculated is due in a lump sum, also with a deadline until April of the following year.
7. Monitor Processing and Stay Up to Date
After submission, you can track the status of your declaration through the program or the E-CAC Portal. As a taxpayer abroad, it’s a good idea to check if it is flagged for further review (sometimes the Federal Revenue requests additional documents or explanations). If that happens, you can resolve it electronically by submitting documents via E-CAC, but you may need to translate something that is in another language (e.g., proof of income from abroad). In any case, keep all your documentation organized. Also, remember that in subsequent years, you must fulfill any remaining obligations. For instance, if you became a non-resident and stopped filing annually, make sure your payers in Brazil are withholding taxes correctly at the source. Periodically check with your accountant or representative in Brazil to ensure there are no pending issues with your CPF or CNPJ.
By following these steps, the task of filing Income Tax or regularizing your departure while living abroad becomes more manageable. In summary: early organization and accurate information are your best allies. Consider professional assistance if you feel uncertain about any part of the process – mistakes can be costly later, so it’s better to prevent them.
The Importance of Specialized Accounting in International Taxation
As we have seen, the tax situation of an entrepreneur residing abroad can become much more complex than that of someone who remains in Brazil. There are various decisions (such as whether or not to make a final departure), parallel obligations (declaring worldwide income, complying with non-resident rules, maintaining the company’s compliance), and risks of double taxation or penalties for non-compliance. Relying on specialized accounting in international taxation is crucial to navigate this scenario safely.
An experienced accounting firm in this area can analyze the entrepreneur’s specific case, considering the destination country, the types of income involved, the company structure in Brazil, and other factors, to guide the best tax strategy. For example, specialized professionals will know how to leverage tax treaties to avoid double taxation when available, or mechanisms to offset taxes paid abroad; they will help prepare the Final Departure Declaration correctly, minimizing the chances of errors; and they will continue to monitor the company’s annual obligations and any income remaining in Brazil (such as rental income or investments), ensuring that everything is collected and reported according to the law.
Additionally, good international accounting can assist with practical issues, such as opening accounts abroad with legal transfers of funds from Brazil, guidance on declaring Brazilian assets abroad (DCBE – required by the Central Bank for individuals holding assets overseas above a certain value), and even estate planning or trusts for assets in multiple countries. In other words, it goes far beyond just filing income tax – it’s a consultative job aimed at optimizing the client’s total tax burden and avoiding legal pitfalls.
For medium and large businesses, the stakes are significant. A mistake or omission – for example, forgetting to declare a foreign income source while still a resident in Brazil or failing to pay tax on an income from Brazil after leaving – can result in hefty fines, CPF/CNPJ blockage, complications for the company, and other hassles. On the other hand, proper planning can generate savings and peace of mind. For instance, sometimes maintaining dual tax residency for a period may be beneficial, or conversely, ending Brazilian residency quickly to avoid taxing foreign earnings here – decisions that should only be made with proper calculations and knowledge of the laws.
Therefore, investing in specialized accounting advice is not a cost but rather a protection and optimization for your assets. This advisory will act as a partner, ensuring that you remain 100% compliant with Brazilian tax regulations while abroad and take advantage of all available legal benefits. With professionals guiding you, you can avoid the headache of trying to understand the tax rules of two countries on your own and focus on growing your business and adapting to your new country, with the certainty that your fiscal “homework” is being done correctly.
CLM Controller Accounting is a reference in accounting and tax advisory for Brazilian entrepreneurs abroad. Our team has extensive experience in international taxation, assisting clients in meeting all their obligations in Brazil while living abroad. We offer complete support: from guidance and preparation of the Final Departure Declaration, communication with the competent authorities, to ongoing accounting management of companies in Brazil (Presumed Profit, Real Profit) with expatriate partners. We take care of the Income Tax Declaration (annual adjustment) for clients who maintain tax residency, ensuring that all income – both Brazilian and foreign – is declared correctly, avoiding issues with the Federal Revenue. Our differentiation lies in personalized service and continuous updates on international agreements and new legislation, providing our clients with the best solutions and legal tax savings. Count on CLM Controller for peace of mind and security in fiscal and accounting matters while you focus on global business. We are ready to be your trusted accounting partner, ensuring compliance both in Brazil and abroad, with no surprises from the tax authorities. Get in touch with us and learn how we can support you and your company on this international journey!Specialized Advisory from CLM Controller Accounting
0 Comments