RFB changes CPF procedures

The RFB Normative Instruction 1746, published on Set-29-2017, brought changes in some procedures related Individual Taxpayers Registration (Cadastro de Pessoa Física - “CPF”), as follows:

I.The Federal Revenue of Brazil (RFB) will daily consult the deaths data base of National Association of Brazil’s Natural Persons Registrars (Arpen/Brasil) to update the CPF data base. The registers with death year and registration status information set as "Regular", "Pendente de Regularização" (Pending Settlement) and "Suspensa” (Suspended) should have the registration status become "Titular Falecido” (Deceased Owner)

II. This Normative Instruction (IN) also clarifies that the address information is declaratory, being exempted from filing documents proving their change, which may be made in the Individuals’ Income Tax Statement (DIRPF), and through:

• The Virtual Service Center (e-CAC) or change order, available at RFB website; or

• "Ficha Cadastral de Pessoa Física" (Individuals’ Registration Form), in case of overseas residents, who should file it in a Brazilian diplomatic representation, also available at RFB website.

For more CPF information, check here the full RFB IN 1548 text (already with the changes introduced by RFB IN 1746).