RFB changes the requirement rule for dependents’ CPF

The RFB Normative Instruction No. 1688/2017 amended the legislation providing for the Individuals’ Taxpayer Registration (Cadastro de Pessoas Físicas - “CPF”).

Through this NI, the RFB created the obligation to register in CPF the dependents who are in the Individual’s Income Tax Annual Adjustment Statement (DIRPF), aged twelve-year-old or older, completed up to Dec-31-2016, for 2017, calendar year 2016.

We had filed recently the DIRPF. However, we highlight that the legal requirement for the 2018 financial year, calendar year 2017 has increased and should be complied with for individuals aged six-years-old or older, completed up to Dec-31-2017. In addition, the dependents' CPFs information is essential to the responsible for preparation of payrolls, income reports, and DIRF (Income Tax Withholding Return).

Due to the new procedure, we recommend obtaining the CPF in order to carry out the DIRF and the DIRPF process with serenity and security.