Brazil: Whether holders of Brazilian permanent residence can obtain a number in the Individual Taxpayer Registry (Cadastro de Pessoas Físicas, CPF); requirements and procedures to obtain a number (2016-June 2019)
1. CPF
According the website of the Consulate-General of Brazil in London,
[r]egistering for the [CPF] is mandatory for Brazilian or foreign nationals of any age who own or would like to own assets and rights in Brazil which are subject to public registration, including real estate, vehicles, vessels, aircrafts, equity interests/stock shares, bank accounts or financial/capital market investments.
The CPF number is issued only once (unique and definitive), and it is not possible to register twice. The CPF number will be generated upon registration and recorded on the receipt provided to the applicant. The number must be kept in a safe place or memorised, as "CPF cards" are no longer issued.
Due to tax privacy regulations, those who have lost/forgotten their CPF number must retrieve it directly at one of the units of the Federal Revenue ("Receita Federal") in Brazil, as this matter cannot be solved at the Consulate. If necessary, the request can be done by proxy by a representative of the person concerned. (Brazil n.d.a)
The same source also indicates that registration in the CPF is free of charge (Brazil n.d.a).
2. Requirements and Procedures
2.1 Registration Requirements and Procedures
According to the website of the Brazilian Federal Revenue, registration for a CPF for a non-resident is as follows:
- Print the registration form [attached to this Response]
- Fill out the form with the required information
- Take the form and the original and a copy of the following documents to the Brazilian Consular Service with jurisdiction over your area:
- identification document accepted in the country of residence that states the individual's parenthood;
- identification document of one of the parents, tutor, curator or legal guardian, as well as a document that makes proof of parenthood, tutelage or guardianship in case of application for registry of a minor under 16 years of age or an incapacitated individual;
- identification document of the attorney and a public, notarized power of attorney document, in case the application is submitted by an attorney. (Brazil n.d.b)
The website of the Consulate-General of Brazil in London specifies that an identification document for Brazilians can be a Brazilian identity card or passport or another document that includes the parents' names, while foreign nationals must provide a valid foreign passport and birth certificate that includes the parents' names (Brazil n.d.a). A Brazilian citizen would also require an electoral card (Brazil n.d.a).
The website of the Consulate-General of Brazil in Los Angeles states that if applying in Brazil for a CPF number, the registration form can be filled out at a branch of the Caixa Econômica Federal (Caixa), a Brazilian public bank linked to the Ministry of Finance (Caixa n.d.), which will provide a receipt of application (Brazil n.d.c). The receipt of application, along with a passport and birth certificate (and marriage certificate issued by a Brazilian consulate, if applicable) must be presented to a Brazilian Federal Revenue office, which will issue the CPF number (Brazil n.d.c).
The website of the Brazilian Federal Revenue states that "the request for registration of minors or incapacitated individuals must be signed by one of the parents or tutor, curator or guardian whose responsibility has been assigned by a judicial decision" (Brazil n.d.b). The same source also indicates that "[a]lteration of name or date of birth has to be prove[n] by an identification document accepted in the country of residence" but that an address change does not require proof (Brazil n.d.b).
2.2 Change of Status in the CPF Registration
The website of the Brazilian Federal Revenue indicates that there are three possible CPF statuses: regular, irregular, or cancelled (Brazil n.d.b). An irregular status can be regularized at any time, while a cancelled status cannot be regularized if the registered person is deceased (Brazil n.d.b). The process to modify a registry status requires the registration form (attached to this Response) to be filled out, and taken to the "Brazilian [c]onsular [s]ervice with jurisdiction over [the applicant's] area" (Brazil n.d.b).
According to the website of the Consulate-General of Brazil in London, the Brazilian Federal Revenue website can be used to verify whether a CPF registration requires regularization (Brazil n.d.a). According to the website of the Brazilian Federal Revenue, the following information can be found when using the CPF number to verify cadastral status:
[translation]
REGULAR: There are no pending issues in the taxpayer's registration.
REGULARIZATION PENDING: The taxpayer failed to file any Individual Income Tax Return (Declaração do Imposto Renda da Pessoa Física, DIRPF) for the last five years.
SUSPENDED: The taxpayer's registration is incorrect or incomplete.
CANCELLED: The CPF was cancelled due to multiple [registrations], or an administrative or judicial decision. (Brazil 17 May 2018)
Information on administrative or judicial decisions to cancel the CPF could not be found among the sources consulted by the Research Directorate within the time constraints of this Response. The website of the Brazilian Federal Revenue notes that notices of irregular status will not be provided by email (Brazil 17 May 2018).
The Consulate-General of Brazil in London indicates on its website that "[r]egularisation, personal data modification or cancellation of CPF can be requested through the [c]onsulate, [which] acts as an intermediary, forwarding the requests to the Brazilian Federal Revenue" (Brazil n.d.a). However, the same source states that if the status of the CPF registration is shown as "'suspended'," the request for regularization is made "directly through the Federal Revenue's website" and that "an address and telephone number in Brazil must be declared" (Brazil n.d.a). Without providing further details, the same source adds that the request for regularization can also be made by phone (Brazil n.d.a).
This Response was prepared after researching publicly accessible information currently available to the Research Directorate within time constraints. This Response is not, and does not purport to be, conclusive as to the merit of any particular claim for refugee protection. Please find below the list of sources consulted in researching this Information Request.
References
Brazil. 17 May 2018. Ministério da Economia, Secretaria da Receita Federal. "Perguntas e Respostas." Excerpts translated by the Translation Bureau, Public Services and Procurement Canada. [Accessed 1 May 2019]
Brazil. N.d.a. Consulate-General of Brazil in London. "CPF - Individual Taxpayer Registry ['Cadastro de Pessoa Física']." [Accessed 1 May 2019]
Brazil. N.d.b. Ministério da Economia, Secretaria da Receita Federal. "Issuance of Individual Taxpayer Registry Form for Non Residents." [Accessed 22 May 2019]
Brazil. N.d.c. Consulate-General of Brazil in Los Angeles. "CPF (Individual Taxpayer Registration)." [Accessed 1 May 2019]
Caixa Econômica Federal (Caixa). N.d. "About Caixa." [Accessed 4 June 2019]
Additional Sources Consulted
Oral sources: Brazil – embassy in Ottawa.
Internet sites, including: Brazil – consulates in Houston, Montreal, New York, Toronto and Vancouver, embassies in Ottawa and Washington, DC; ecoi.net; UN – Refworld.
Attachment
Brazil. N.d. Ministério da Economia, Secretaria da Receita Federal. "Individual Taxpayer Registration Form." [Accessed 15 May 2019]