In order to maintain and keep your CPF number valid after it has been issued to you, it is compulsory to do an declaration or a declaration of exemption every year except the year you received the CPF. There are two options depend on your taxable income and other circumstances, currently; we have these options for declaration:
Such declarations can be made by your Attorney, Account, Agent, or by yourself via the Internet at www.receita.fazenda.gov.br you need to download a program from this page, which you use to create your submission.
The Declaration of Income Tax (Declaração de Imposto de Renda) is usually done in March and April and the Declaration of Tax Exemption(Declaração de Isento de Impostos), in October and November.
Care is required when filling out the forms, as the information provided has legal implications. This information is not legal advice on how to do the submission yourself, it is merely explanatory. Please always consult with a professional.
If you failed to file one of these declarations for the first year, your CPF will have a notation on your number and if you don‘t do one of these two declarations for two years your CPF can/will be suspended.
In order to re-activate the CPF you will have to go to the Receita Federal and explain why you did not make your declaration(s). If your explanation is accepted you may/will have to pay a fee and your CPF will be re-activated, having your CPF suspended can cause you serious problems when you least expect it, even when paying by cash for items you may still be asked for your CPF.
