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CPF number

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CPF
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Example of a CPF card (pre-2011 version)
SubjectNatural persons
Full nameCadastro de Pessoas Físicas
OrganizationFederal Revenue of Brazil
Introduced29 November 1965; 58 years ago (1965-11-29)
No. of digits11

The CPF number (Cadastro de Pessoas Físicas, [sepeˈɛfi]; Portuguese for "Natural Persons Register") is the Brazilian individual taxpayer registry, since its creation in 1965.[1] This number is attributed by the Brazilian Federal Revenue to Brazilians and resident aliens who, directly or indirectly, pay taxes in Brazil. It's an 11-digit number in the format 000.000.000-00, where the last 2 numbers are check digits, generated through an arithmetic operation on the first nine digits.[2]

In May 2020, a digital version of the document was promoted for Android and iOS.[3]

In June 2020, an audit from the Tribunal de Contas da União (Federal Court of Accounts, often referred to as TCU) revealed that there was at least 12.5 million CPFs more than the total population.[4]

During COVID-19 pandemic the Revenue reported 223.8 million active CPFs, the problem is that, according to the Brazilian Institute of Geography and Statistics (IBGE), the Brazilian population at the time of the survey was around 211.4 million people, updated to 211.8 million at the end of August.

Auditors revealed that there was evidence that an individual was already dead in 3.3 million valid entries and more than 78.000 active CPFs of people over 110 years old. International surveys show that there are only 29 people in this age group in the world – and only one lives in Brazil.[5]

During the COVID-19 pandemic, all requests for CPF from new foreign residents are being taken virtually.[6][2]

Foreign residents can request a CPF online or at an embassy or consulate, when available. The online form is available in Spanish and English. Foreign residents can also check the nearest diplomatic mission representation abroad and its working hours: [1], [2], [3], [4]

In November 2021, Santa Catarina launched a unified document, with CPF and RG (Identity Card) integrating a single 11-digit number, authorities say the initiative will reduce fraud, but the change is not mandatory.[7]

Mandatory registration

Are required to register a CPF number individuals who:[8]

  • Reside in Brazil and are part of the passive pole of the main or ancillary tax relationship, whether as a taxpayer or responsible person, as well as the respective legal representatives;
  • Carry out real estate operations of any kind in Brazil;
  • Have, in Brazil, bank, savings or investment accounts, or operate in the financial or capital market in the country;
  • Operate in the financial or capital market in Brazil, including stock, commodities, futures and similar exchanges;
  • Possess, in Brazil, assets and rights subject to public registration or specific registration, including real estate, vehicles, vessels, aircraft, financial instruments and equity interests or in the capital market;
  • For people over 14 years old, declared as dependents in the IRPF Declaration (Personal Income Tax);
  • As required by agencies or entities of the federal, state, district or municipal public administration, under the terms of its own legislation, it affects the business of these agencies and entities; or
  • Have applied for benefits of any kind in the INSS (National Institute of Social Security).

See also

References

  1. ^ "Lei número 4.862 de 29 de novembro de 1965 - L4862" (in Brazilian Portuguese). Presidência da República - Casa Civil. 29 November 1965. Archived from the original on 2021-11-28. Retrieved 28 November 2021.
  2. ^ a b "What is a CPF or a CNPJ? How to get one and what you should know". TransferWise. 2017-12-26. Retrieved 2020-10-19.
  3. ^ "IRS launches 'CPF Digital', an application that allows one to have the document on their cell phone". G1 (in Brazilian Portuguese). 14 May 2020. Archived from the original on 2020-05-21. Retrieved 28 November 2021.
  4. ^ "Audit by the Federal Court of Accounts points to evidence of irregularity in the management of CPFs". G1 (in Brazilian Portuguese). 24 June 2020. Archived from the original on 2020-06-25. Retrieved 28 November 2021.
  5. ^ "Brazil has 12.5 million active CPFs more than the total population, and TCU demands explanation from the Federal Revenue". G1 (in Brazilian Portuguese). 2 October 2020. Archived from the original on 2020-09-03. Retrieved 28 November 2021.
  6. ^ "How to apply for a Brazilian CPF number in 2021". Kate Migrates. 2021-03-10. Retrieved 2021-04-01.
  7. ^ "CPF as the only identity document launched in Santa Catarina". G1 (in Brazilian Portuguese). 8 November 2021. Archived from the original on 2021-11-08. Retrieved 28 November 2021.
  8. ^ "Instrução Normativa RFB nº 1548, de 13 de fevereiro de 2015" (in Brazilian Portuguese). Receita Federal. 19 February 2015. Archived from the original on 27 January 2017. Retrieved 28 November 2021.