Hi All, I've just received my CPF card! Does anybody knows when the annual return (in my case will be 0 as I didn't receive any income ) must be sent?thanks

Mitico,

full info found here:
http://www.pwc.com/images/soacat/brazilgrets2004.pdf
(it isn't my website, but should help you to find an answer)

Resident taxpayers must also file an annual income tax return (on or before 30 April
of each year) to determine the actual amount of tax to be paid for the previous
calendar year. The annual return includes a list of assets and liabilities that a taxpayer
must report. This list must describe the relevant items of his/her net equity owned in
Brazil and abroad (such as properties, vehicles, checking and savings accounts) and
their respective values/balances at the end of the subject calendar year, as well as the
previous one.
In addition, resident taxpayers are required to inform to the Brazilian Central Bank
about their assets and rights held outside Brazil, in case that it totalize more than
USD$ 100,000.
Generally, non-resident taxpayers are in one of the following categories.
• Brazilian citizens living outside Brazil for more than 12 months.
• Brazilian citizens who have lived outside Brazil since their date of leaving Brazil,
providing a tax clearance certificate was obtained.
• Foreigners holding temporary visas, but having no employment contract in Brazil,
who remain in Brazil for less than 183 days (consecutively or not) in a 12 month
period.
Non-resident taxpayers are only subject to tax on their Brazilian-source income at a
rate of 25% levied on labour and services revenues, effective January 1st, 1999.
Brazilian-source income is considered to be all income paid by Brazilian-sourced
payors, regardless of what, or which period, it relates to.

Good luck

__________________

you also can check out the website of Jose Santiago who posts on here. He produced a very good article for the Gringoes.com forum on the subject.

law office There you will find Brazilian Tax Infor -part 1 and 2. Very informative.

Furthermore, although your CPF is granted initially for 2 years, you have to re-register it each year by 30/11.

Hello Mitico67

What you are suppoused to send within 30 NOV is the DAI: Declaracao anual de issento.
However, this is for the previous year.
Thus, if your CPF number was granted in 2007, you do no need to send anything now.

By the way, I replied to your PM but you did not reply to me.

Hi all. I am a US Citizen and received my CPF number in 2006 by going to the Consulate in NY. I just did my declaration in November 2007 for the 2006 year and everything was ok. My question is this, am I supposed to receive a card? If so, how and when will I get it? Right now I just have the number that I received via the web site.

I was about to ask the same question the consolate website is very unclear of procedures. I also applied for a CPF from my local consolate in Miami and retreived the CPF number from the receita federal website but where can I get the card??? Do I need to pick it up in Brazil? What? WHO KNOWS? I hear there is a small company that takes care of CPF aplications from A-Z called CPFservicesbrazil They were refered to me by a lawfirm in Miami but their website is under construction and I cant find any contact for them.

The consolate website is very unclear of procedures. I also applied for a CPF from my local consolate in Miami and retreived the CPF number from the receita federal website but where can I get the card??? Do I need to pick it up in Brazil? What? WHO KNOWS? I hear there is a small company that takes care of CPF aplications from A-Z called CPFservicesbrazil They were refered to me by a lawfirm in Miami but their website is under construction and I cant find any contact for them.

If I remember rightly, when you apply you have to give a Brasilian address, and that is where they would send the card. You can also go to the Bank of Brasil, where you fill out more forms. apy the fee of around 5R$ and collect your card a few days later.

__________________
Michael Bush
e-mail mbush5@aol.com
http://www.thecompletepropertysolution.com
skype name michaelbush

I concur - the CPF card will be sent to the address you gave them when initially applying.

But I do not recommend anyone applying for a CPF card through their local consulate - it takes a very long time to receive the actual card - many months.

Apply when in Brazil - it is much easier and only takes 24 hours to receive the number and 10-14 days to get the card sent to a convenient address here. If anyone is considering buying here, the CPF should be the first thing you do when here. If you are not going to Brazil - you do need a card, as you should never buy without visiting.