CPF

INDIVIDUAL TAX PAYER REGISTRY

A) General information

Brazilian or foreign individuals residing abroad, who have assets and rights in Brazil (real estate, vehicles, boats, and bank accounts), must apply for an Individual Taxpayer Registry or “CPF” (“Cadastro de Pessoas Físicas”– CPF).

The Ministry of Foreign Affairs (“Ministério das Relações Exteriores” – MRE), in partnership with the Secretariat of the Federal Revenue of Brazil (“Receita Federal do Brasil” – RFB), has implemented a new system for Brazilians and foreign citizens residing abroad to apply for CPF. Thus, the CPF application process can now be made directly to the Brazilian Embassies and Consulates.

So, applications for Individual Taxpayer Registry or “CPF”, can be made at the Embassy of Brazil in Jakarta for those residing in Indonesia.

CPF is a unique number and it will be issued only once. It is not possible for the same person to have 2 CPF numbers. If this number has been forgotten, try finding it in some other document, check, contract, etc.

For more information, the applicant may consult the official website of the Secretariat of the Federal Revenue of Brazil (Receita Federal do Brasil).

B) Required documents

a) Duly filled and printed form: The form is available on RFB’s website, choose the country of residence, check on “inscrição”, fill out the online form, submit and print it out. If you cannot print it out, please write down the protocol number generated by the site;

b) Proof of residence/address;

c) Document(s) of the applicant containing picture and information on identity and nationality of the applicant as well as place, date of birth and parents name;

Applicants of 16 years old and above:

d) Electoral Card (only applicable for Brazilians between 18 and 70 years old who are obliged to vote);

e) Document from “Justiça Eleitoral” stating the impossibility or exemption from electoral enlistment for citizens between 18 and 70 years old.

Applicants under 16 years old, tutored, under guardianship or subject to legal custody:

f) Identification of a parent, guardian, trustee or guardian for custody under a court order;

g) Document showing guardianship, custody or responsibility for the guardianship of legally incapacitated persons;

Applications through a power of attorney, must also present:

h) Document of identification of the attorney-in-fact;

i) Power of Attorney by legal instruments or by private agreement with signature recognized by a notary public (notaris);

j) Document proving the attorney-in-fact’s own CPF registration.

C) Application and Processing Time

To request this service please come to our office during office hours. This service doesn’t require an appointment; however, we do not guarantee immediate service. If you wish to schedule in advance, please email to consular.jacarta@itamaraty.gov.br. Whenever scheduled, service will be processed on the same day.

Applications can be lodged in person or through a third party (relative/friend/visa agent).

Upon receipt of the required documents, the Consular Authority will proceed with the application request and inform the applicant of the CPF number immediately. Within 90 days, the applicant may download the proof of CPF registration at the RFB’s website.

If there is an incorrect information in the registration, the applicant may request a free of charge correction in the Brazilian Consular Office, within 90 days. After 90 days, the request will no longer be considered a correction, but an alteration that can only be processed by the Receita Federal in Brazil. The processing time takes about 90 days.

If there is an inconsistency in the registration, the request will be forwarded to the Receita Federal, who will analyze the request. In this case, the applicant can track the progress on the RFB’s website, click on “Consulta Andamento de Solicitação CPF” (Check CPF request progress).

D) Consular Fee

This service is free of charge.

CANCELLATION, REGULARIZATION AND CHANGES OF CPF REGISTRATION DATA

A) General Information

Cancellation, regularization and alterations of CPF registration data (except correction to be made within 90 days after registration) or requests that are deemed inconclusive by RFB system, cannot be made directly to a Brazilian Consular Office.

Thus, Brazilians or foreign citizens residing abroad must request for cancellation, regularization or change of CPF data with the Brazilian Consular Office, who will forward the request to Receita Federal in Brazil, in order for the request to be processed.

B) Required documents

Duly filled and printed form: The form is available on RFB’s website. Choose the country of residence, check on the desired field (“alteration”, “cancellation” or “regularization”), fill out the online form, submit and print it out. If you cannot print it out, please note down the protocol number generated by the site.

In case of CPF data alteration, the applicant should also present the original and copy of the supporting documents.

C) Application and Processing Time

To request for this service please bring the form to our Embassy during office hours. If you wish to schedule in advance, please send an email to consular.jacarta@itamaraty.gov.br.

D) Consular Fee

This service is free of charge.