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SAP does not recommend to make retroactive changes on Dados fiscais (IT0331) infotype because they can lead to wrong IRS amounts. Please check note 2014250 - DMR - FAQs Consulting Note for more information.

 Regarding the specific case for retroactive changes in the Emigrant field (EMIGR) in the IT0331, it is similar to the first scenario described in note 2014250, 1.Special situation - Residence location change.


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