ATESTADO DO RESIDENCIA

In the year I have been reading this forum the subject form has never been discussed. As my Brasilian wife and I (an RNE holder) have just completed the process, I thought you'd like to know about it.


If you are a Brasilian who has been absent from the country for more than one year, and has CLOSED their CPF account with the RF (which you are required to do).....or you are a foreigner entering Brasil to live there, this document is for you.


In Canada for example, you register and upload numerous notarized  documents on the consulate website as well as pay $22 CAD. They in turn generate an official document which you must present to the RF on the day you enter Brasil. The intent is to prove that you legitimately lived here with bank statements, rental contracts, etc, etc for a period of over a year in order to either return to Brasil or immigrate and bring your assets into the country tax free. You have 90 days prior and 180 after your entry date to do so.


If you don't do this form you will have a significant tax problem. The process is a time consuming PITA and somewhat expensive with all the fees, but, the fines are 1,000X worse if you don't do it.


YMMV based on your country.

@Gasparzinho 777

Are you saying that the one year limit applies to Brazilians or permanent visa holders?


I am confused because, for example, the rules for the Golden Visa allow a foreigner to only visit for a minimum period of 2 weeks every 2 years, without any ramifications... Maybe it depends on the type of permanent visa you have?

06/12/24 @Gasparzinho777.  Thanks for this.  All Brazilian citizens who have ceased to be tax residents of Brazil by virtue of living abroad and return permanently to Brazil  need to file it to notify the Receita Federal of their change of status.  Foreign residents of Brazil who benefit from a tax treaty also need to file it.  That would include Canadian citizens like yourself since Brazil and Canada have a tax treaty, but not US citizens (the US and Brazil only have a Social Security Totalization Agreement) or citizens of other countries without tax treaties.


https://www.gov.br/pt-br/servicos/obter … cia-fiscal


The 180 day deadline on immigrants bringing personal property into Brazil free of import duties applies to all regular immigrants regardless of country of origin.

@gasparzihno777, thank you for bringing this up.  The process of what to do in order to bring personal effects tax-free is an important part of moving.


Two questions:

  1. Most permanent resident visa holders tend to be in Brazil part of the year only.  Does the process mentioned above apply to Brazilian-born and Brazilian-naturalized citizens only?
  2. If a perm visa holder decides to settle in Brazil permanently - i.e. declare full time residency in Brazil as the only country of residence, then is this the process to follow?


It seems very logical that the process would apply to Brazilians and naturalized citizens - as the country will want to know where its citizens have been or will be....  (i.e. Question 1)


However, there are many expat snow-birds who will be moving around a lot.  Filing paperwork every few years for moving personal effects does not seem to make a lot of sense.


But what do I know?  That's why I am hoping to get clarity on the issue.


Thank you again for bringing this up.


Live long and prosper....

Pablo.....


It applies to you regardless of where you are born or lived, as long as you are either a citizen returning to Brasil or immigrating.


My wife, a Brasilian, was out of the country for 20 years and her CPF was "closed" with the RF, another process entirely, just like legally becoming an expat from Canada. Me OTOH, a gringo with a VIPER moving for good. The key words are MOVING FOR GOOD and bringing chattels and money in TAX FREE. FWIW this is how a couple of our Brasilian friends here in Canada got busted by the RF........moved back after 4-5 years and thought just because they are Brasilians it didn't matter. One person got fined R$250,000 from the proceeds of the sale of her house....!!!


Peter.......


There is no reference to a type of visa or your tax status on the consulate website. My interpretation as someone fluent in the language and law is that it's for ANY individual to get their personal assets into the country only. For example, the sale proceeds of a house in my name here in Canada, totally different than my incorporated business assets and chattels already in Brasil, or the type of INVESTMENT visa you have. This is not legal advice FWIW. So, yes, I'd say that a GV holder wanting to STAY permanently and immigrate would have to do it.


06/13/24  It applies to you regardless of where you are born or lived, as long as you are either a citizen returning to Brasil or immigrating.

My wife, a Brasilian, was out of the country for 20 years and her CPF was "closed" with the RF, another process entirely, just like legally becoming an expat from Canada. Me OTOH, a gringo with a VIPER moving for good. The key words are MOVING FOR GOOD and bringing chattels and money in TAX FREE. FWIW this is how a couple of our Brasilian friends here in Canada got busted by the RF........moved back after 4-5 years and thought just because they are Brasilians it didn't matter. One person got fined R$250,000 from the proceeds of the sale of her house....!!!


    -@Gasparzinho 777


The link referenced above clearly refers to foreigners moving to Brazil permanently who can benefit from tax treaties.  That certainly applies to Canadians, who have a tax treaty, and citizens of any other country that does.


I, on the other hand, came here as a US citizen (no tax treaty) on a VIPER  and moved my household goods in a duty-free sea shipment.  I didn't have to file this form, and in spite of filing income taxes in the US and in Brazil ever since, have never been asked about it.

How long ago did you move though ?


I think this is a fairly new development.


   06/13/24 How long ago did you move though ?
I think this is a fairly new development.
   

    -@Gasparzinho 777


Good question.   I got one of the last VIPERs issued,  and was one of the last people processed under the old law, three weeks before the current law went into effect in November 2017. 


Do you have a link to the requirement?

I will post the Brasiluan consulate in Vancouver's link when I am back at home. More than likely the possibility is that there are differences from country to country.


You were the same as me VIPER wise (mine is May 2017)......I did not move in 2017 obviously and only found out about this document 3 months ago. I'll edit and post a picture of the paper as well.

From what it has been written before, I wonder if, as a brazilian citizen since 2018 (ius sanguinis), who was born abroad (Italy) and never has put a foot nor resident in Brazil, someone does belive (or think) that at some point of my life I might loose my CPF?

So far, my CPF number seems fine


06/29/24    From what it has been written before, I wonder if, as a brazilian citizen since 2018 (ius sanguinis), who was born abroad (Italy) and never has put a foot nor resident in Brazil, someone does belive (or think) that at some point of my life I might loose my CPF?So far, my CPF number seems fine        -@glimpser


I doubt very much that you'll ever lose your CPF, unless the whole CPF system is scrapped and they start again from scratch.  I don't see that happening, at least without enough announcements and leadtime that it would hard for you to miss.  In your place, I'd make sure that I always had a valid Brazilian passport, and beyond that not worry about my status.  Being a citizen puts you in a totally different category from that of a resident foreigner.

I apologize for the translation program, but here you go.....somewhat delayed due to my busy schedule. Apparently the software for this message board is from 1994 and you cannot attach anything or I'd show you the actual document as well. This is from a Canadian consulate, however, I'd imagine it applies elsewhere as well. The consulate hides their links, so, I cut and pasted it.


PROOF OF RESIDENCE IN THE OUTDOORS (does this imply we've been camping in the woods all this time KKKKKKKKKKK)


General information:


the residence serves to demonstrate, in the face of the brazilian authorities, the time spent in the outdoors.


- The certificate that is used, generally, for the purposes of the exemption with the internal Revenue service, the customs duty for the goods, for the brazilian to return to Brazil as a permanent member. In such cases, it should be noted that, in accordance with art. 35 of the Normative Instruction RFB no. 1.059, 2 August 2010, the exemption shall be conditional upon proof of residence abroad for a continuous period of at least one year.


The residence permit may be issued for other purposes, such as proof-of-residence at the public and private institutions in Brazil.


You can obtain the said certificate, domestic and international. It is recommended that the applicant contact the agency to which it will be filed in the said affidavit in order to obtain updated information on the website.


the Consulate will not issue a certificate of residence in retrospective, that is, of the period prior to the current date. The amount to be recorded on the certificate, it should be clear from the last twelve months, provided that they are duly verified.


- any queries about the procedures, duties, or fees and taxes shall be submitted to the irs.


  Required documentation:


1) in the Form of a Residence permit has been completed and signed before a notary public in your jurisdiction. The notary public must bear, in recognition of which the form was signed in the presence (or 'signed before me); or; sign up on the day's schedule, before a consular officer.

2) Identification:


For the brazilians, one of the documents which are listed below (the original version, and is a simple copy):


a) a passport that is valid, with a simple copy-only pages 2 and 3, as well as a page with a time stamp with the date of entry into Canada (if applicable).


(b) an identity card issued by the ministry of Public Security of a member state or in the Federal District, or other agency of state or the district of competent jurisdiction; or


(c) a wallet is issued by a government agency that is recognized by federal law as an official identity document that is valid on the whole territory of the country; or


(d) the driver's licence is valid, with a photograph issued by the members of the vienna convention; or


(e) a document of identity issued by the public oversight body in the exercise of a regulated profession as defined by the law.


The Original and the copy is simple, For foreign citizens: from the Identity Card of a Foreign National Registry of Foreign - RNE), the Portfolio of the National Register of Migration - CRNM - or Identity Card, to the Portuguese, issued under the terms of the Statute of the playing field), or the original of your passport and a copy of the simple, of their pages, id (where they appear in the picture, the data of the card holder and the signature), as well as a copy of the web page containing a time stamp with the date of entry into Canada (if any);and


3)the supporting Documents for the entire period of residence in Canada

the originals of the supporting documents for the period of residence in the jurisdiction of the Consulate-General in Vancouver, for a minimum period of 1 year. Electronic documents are to be printed. They must be submitted at least 4 papers (1 for each quarter of the year) by the year in which you want to establish. All documents must be mandatory for the name and address of the applicant.


There may be as follows:


(a) the receipts of the corporate income tax*;

(b) a contract for the rental of real estate,*;

(c) a contract for employment or wage slips;

(d) a telephone bill, electricity, water and gas;and

(e) an extract from a bank account or credit card statement;

(g) the record or report card or another document that proves your participation in the courses, face-to-face;


* accepted only if accompanied by any other evidence in the record with the same email address.


The Residence permit will be issued strictly in accordance with the period of stay abroad, that the applicant is able to prove it.


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All of this in multiples has to be uploaded in PDF format to the consulate website.......after it has been notarized of course. And if they don't recognize your lawyer in their system, you need to submit images of all his legal docs as well for approval.

In order to return to Brasil with your assets EXEMPT OF TAX (not the IOF mind you) you need to also prove to the RF that you have not been INSIDE BRASIL for more than 45 days in the calender year before your return.


This applies to everyone living outside of Brasil regardless of citizenship/visa status.