20240125-KPMG_Global-Brazil_–_Federal_Revenue_Updates_Procedures_Pertaining_to_Individual_Taxpayer_Registry_4页_328kb

Brazilian Federal Revenue Normative Instruction No. 2,172/2024: CPF Registration Updates

Date and Purpose: Announced on January 10, 2024, this instruction updates CPF registration procedures to mitigate fraud, enhance security, and improve the reliability of the individual taxpayer registry.

Key Changes:

• Mandatory Registration: Requires CPF registration for individuals declared as "food earners" for Income Tax purposes and foreign nationals under specific conditions (e.g., presentation of passports for non-Mercosur/associated states).
• Fraud Mitigation: Introduces rules for services like biometric collection and mandatory original identification for face-to-face interactions with the Federal Revenue Service (RFB).
• Registration Actions: Allows public bodies to suspend, cancel, or annul CPF registrations to address fraudulent or inappropriate use.
• Nullity Declaration: Establishes a process for declaring CPF registrations null due to fraud, with retroactive effect to the registration date.
• Inclusive Updates: Provides for changes to registration data, including the inclusion or exclusion of social names for transgender individuals upon request.

Overall Impact: Aims to strengthen security, reduce fraud, improve access to public services, and ensure proper use of public resources.