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The Federal Revenue published the Normative Instruction No. 1610 on January 21, making it mandatory to provide a social security number to dependents aged 14 – for the purpose of calculating taxable income. This, in effect, reduces the mandatory age for a Cadastro de Pessoas Físicas (CPF) – a document that identifies the tax payer – to 14 years of age.

The age reduction for the CPF contained in the Declaração do Imposto sobre a Renda da Pessoa Física (DIRPF) – Annual Individual Income Tax Return – reduces the risk of fraud related to the inclusion of a fictitious dependent and the inclusion of the same dependent on more than one statement.

This rule will apply to the Annual Adjustment Statement Base Year 2015 – declared in 2016.

This summary was prepared using information obtained from Brazil’s Federal Revenue (website displays Portuguese).

Disclaimer: The above information is provided for general information purposes only and should not be construed as legal advice. If you have any further inquiries regarding the applicability of this information, please contact the Regional Immigration Manager, Americas, Laura Taggart.

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