Dependents aged 12 and older on income tax returns must have a CPF (Brazilian taxpayer ID number).
Brazilian taxpayers who wish to include their dependents in their 2017 Individual Income Tax Return (IRPF) will have to register them in the Individual Taxpayer Registry (CPF) starting at age 12. Until now, this requirement only applied to dependents aged 14 and older.
Brazil Agency - Brazilian taxpayers who wish to include their dependents in their 2017 Individual Income Tax Return (IRPF) will have to register them in the Individual Taxpayer Registry (CPF) starting at age 12. Until now, the requirement was for dependents aged 14 and older.
The change is in a normative instruction from the Federal Revenue Service published today (1st) in the Official Gazette of the Union. According to a note from the Revenue Service, the change "reduces cases of retention of declarations in the [fine] mesh and risks of fraud related to the inclusion of fictitious dependents". Also according to the Revenue Service, the measure will prevent the inclusion of the same dependent in more than one declaration.
The Brazilian Federal Revenue Service will begin receiving 2017 income tax returns on March 2nd. The software for generating the return will be available for download on the agency's website on February 23rd. The deadline for submission is April 28th.