CPF – (TIN – Taxpayer Identification Number) What it is
It is a data base managed by Federal Revenue Office Brazil - RFB that stores cadastral information of taxpayers who are obliged to CPF (TIN) register, or of citizens who have voluntarily registered.
Service availability: In all national territory
How it works:
Where to request CPF (TIN) services: - Register and alteration services and request for regulation can be made in all Correios post offices. CPF (TIN) registration prove can be made upon presentation of “Proof of registration in CPF (TIN)” printed from Federal Revenue Office Brazil (RFB) website or issued by Correios, along with ID;
Alteration of registration information: Taxpayers can request, for free, alteration of registration information up to 90 days after registration. You only have to go to a Correios post office within this period and request the correction.
Regulation request: Request for regulation shall be made in Correios only by the taxpayer whose register situation is “pending of regulation” or “suspended”, and who is not obliged to deliver Natural Person Income Tax return in the last five years.
Place of delivery: - Correios post office
Required documentation: - ID proving place of birth, parentage and birth date. Ex.: ID and civil birth certificate.
- Voter identification card; for people above 18 years old and below 70 years old.
- CPF (TIN) registration number – in casse client requests change or regulation of information.
Under age of 16 years: They are legally represented (do not sign for their acts) and one of the parents shall make the request, exempt from proxy, because this representation is foreseen in the New Civil Code. For persons under age of 16 years, their presence is not required to have the request processed. The parent or person can present his/her documents along with the underage documents.
CPF (TIN) services request by under age of 16 years, under tutelage, or guardianship, and from other natural persons subject to judicial guard, shall be made by one of the parents, tutors, guardians or persons responsible for judicial guard, upon presentation of:
a) Interested person ID proving birth place, parentage and birth date;
b) ID od parent, tutor, guardian or person responsible for guard due to judicial decision;
c) document proving tutelage, guardianship or guard responsibility, as applicable, of disabled or interdicted;
Between 16 and 18 years old (to be completed): They are legally assisted (and can sign for their acts or cannot). In case one of the parents requests registration, proxy is not required, because assistance is foreseen in the New Civil Code. According to Normative Instruction nº. 1.042/2010 by Federal Revenue Office, they can sign CPF (TIN) request.
Foreigner:In case of a foreign person, an identification document accepted in his/her original country is accepted, or : RNE (National foreigner registry), or passport, or RNE protocol (along with printed consultation screen of SINCRE – National foreigner system) with registration information.
Request by third parties:Present CPF (TIN) requester documentation along with proxy public instrument or private instrument with notarized signature, in addition to identification documents and prove of proxy registration in CPF.
Attention! Parentage proof is not mandatory for:
a)foreigners; b)Brazilian person, since data related to parentage is not included in identification document.
Why request CPF (TIN) at Correios?
Vicinity of user residence, due to large number of Correios post offices;
Attention! The presentation of “Certificate of Poverty” does not exempt requester from paying registration fee. The price can be changed when Federal Revenue contract is renewed.
- There is minimum age for registration (newborns, for example, can be registered); - Registration of Brazilian persons or foreigners residing in Brazil or abroad are accepted; - Each person can only register once.
Attention: CPF (TIN) number is exclusive and definitive. In case this number is forgotten, try to locate it in any other document, check, contract, etc. CPF (TIN) registration proof can be printed from Federal Revenue Office (RFB) website, using access code, or in RFB service units.
CPF (TIN) may be in one of the following five registration situations:
- Regular: there is no pending issue in taxpayer’s registration;
- Pending of regulation: taxpayer did not deliver some statement to which he/she was obliged. It may be some exempt report (until 2007) or some Natural Person Income Tax Return from the last five years;
- Suspended: taxpayer registration is incorrect or incomplete;
- Cancelled: CPF (TIN) was cancelled due to administrative or judicial decision or to taxpayer death.
A copy of CPF (TIN) card was instituted in order to replace the original card supplied at the moment of registration in CPF, in cases of loss or alteration of data in this register.
With RFB Normative Instruction nº1.042. of June 10, 2010 edition, CPF copy does not exist anymore (since September 27, 2010).