How to apply for the CPF?
To request the Brazilian Tax Code (CPF – Cadastro de Pessoas Físicas), the regularization of the tax situation, the modification of the registration data or its cancellation by the person not resident in Brazil or resident in Brazil but while being abroad, you must fill out a specific form and go to the competent Brazilian Embassy or Consulate General, with the required documentation.
Who needs to get the CPF?
Any person, Brazilian or foreign, who owns in Brazil assets and rights subject to public registration such as, for example, real estate, cars, boats, airplanes, shareholdings in companies, bank accounts, investments in the financial market, etc.
The request done abroad must be submitted to the Embassy or Consulate and it will be their responsibility to send the request to the Brazilian Revenue Agency (RFB – Receita Federal do Brasil), which is the competent body to evaluate the request.
It is worth remembering that the CPF registration number can only be assigned once and there is no possibility of a second registration. In the event that this number is lost, you should look for it on another document such as, for example, checks, contracts, etc.
What documents are needed to obtain the CPF?
1. completed and printed form (valid for 15 days);
For Brazilian citizens:
2. personal identification document: original and simple copy of a valid Brazilian document – identity card or passport with the original of the birth certificate (or authentic copy of the original);
3. electoral card: only for Brazilians between 18 and 70 years old;
4. military document: document that can prove the situation of military recruitment for all male Brazilian citizens between 18 and 70 years years old. It can be the registration protocol for military recruitment or the recruitment certificate.
For Italian citizens:
2. personal identification document: original and simple copy of a valid Italian document (identity card or passport).
For citizens of other states:
2. personal identification document: original and simple copy of a valid passport.
When is it necessary to submit other documents?
In addition to the above documents, the interested party must submit other documents in the following cases:
- requests made by delegation:
a) identity document of the delegate;
b) delegation carried out through a public body or through a private body, whose signature is recognized;
c) document from the Brazilian delegate to be able to prove his membership in the CPF.
- applicants under the age of 16, banned or disabled:
a) identification document of the parents, guardian, curator or legal representative of the minor by virtue of a judicial decision;
b) document proving the filiation, protection, guardianship or legal representative of the interested party.
- requests for changing data:
a) documents proving the changes of data, for example, marriage certificate to prove the change of name or identity document;
b) for the change of the address it is not necessary to present any document.
- cancellation of the CPF: it can be requested in the following cases:
a) when there are more registrations by the same person;
b) in case of death of the person registered and not resident in Brazil. In this case, the proceedings must be presented, together with the death certificate, by the executor, spouse or relative, Brazilian or foreign, not resident in Brazil or resident in Brazil who is abroad.
The CPF registration number will be communicated upon delivery of the documents to the Consulate or Embassy.
How much does the CPF cost?
The Brazilian CPF is free.
What should I do if I lose my CPF number?
If you lose your CPF number, it will be possible to retrieve it through the website of the Receita Federal do Brasil – RFB or find it in any personal document, for example: driving license, identity card, checks, contracts …
How to prove your CPF registration?
Since 2011, the “Receita Federal do Brasil” no longer issues plasticized CPF cards. To prove the registration, it is enough to present the “Comprovante de Inscrição no CPF“. This document can be requested through the Receita Federal website.
Cavalcanti de Albuquerque remains at your complete disposal for any further information and assistance.