Cadastro de Pessoas Físicas
Encyclopedia

The CPF is a number attributed by the Brazilian revenue agency (Receita Federal -- Federal Revenue) to both Brazilians and resident aliens who pay taxes or take part, direct or indirectly, in activities that provide revenue for any of the dozens of different types of taxes existing in Brazil. By means of this universal number the Federal Revenue computers can estimate the income tax that is due, thus directing fiscalisation.

Each individual has a number (which is the actual CPF), formerly printed on a paper document (see above) but now on a blue plastic card (credit-card-sized). Since the 70s the use of this number has been extended to a series of other purposes, making it one of the four most important documents for anyone living in Brazil (the others are the Identity Card, the Voting Registration and, for men, the Military Service Certificate). Without a CPF it is almost impossible to lead a normal life in Brazil.

The number printed on the document is an eleven-digit figure, of which the two last numbers are the result of an arithmetic operation on the nine previous ones (which means that any typing mistake will result in an invalid number). In the beginning the number used to be temporary but, as too many people used different numbers to evade tax, it is now permanent (though cancelled after some time after the person's death). To stop people from obtaining more than one registration, the registry checks for birthdate, mother's name and Voting Registration number. Because of the permanent character of the registry, one does not actually need to have the card (many people actually don't), but only to remember the number.

The possession of the CPF is not required, but it is absolutely a prerequisite for a series of operations like opening bank accounts, to get or renew a drivers license, buying or selling real estate, taking loans, applying for jobs (especially public ones), getting a passport or credit cards.

Though permanent, the validity of the CPF is not unchallenged: it will be pending after one year or cancelled by omission after two years without paying income tax or making the income tax declaration (for those who already paid the tax along the year). To prevent cancellation people who don't pay income tax (most of the population) formerly needed to send "exempt reports" to the Federal Revenue, but this feature is no longer necessary since 2008.

If the CPF is pending or cancelled by omission (instead of simply cancelled) it still can be regularized by delivering the income tax declaration and paying it, or simply by paying a regularization fee (for people who don't need to pay income tax).

The Federal Revenue has recently issued the "e-CPF", an electronic document that can be used as a nationwide, public-provided cryptographed signature key.

Validation

Pseudocode
Pseudocode
In computer science and numerical computation, pseudocode is a compact and informal high-level description of the operating principle of a computer program or other algorithm. It uses the structural conventions of a programming language, but is intended for human reading rather than machine reading...

 for CPF validation algorithm
Algorithm
In mathematics and computer science, an algorithm is an effective method expressed as a finite list of well-defined instructions for calculating a function. Algorithms are used for calculation, data processing, and automated reasoning...

 (modulus 11):


function ValidateCPF(cpf: int[11])
var v: int[2]

//Note: compute 1st verification digit.
v[1] := 10×cpf[1] + 9×cpf[2] + 8×cpf[3]
v[1] += 7×cpf[4] + 6×cpf[5] + 5×cpf[6]
v[1] += 4×cpf[7] + 3×cpf[8] + 2×cpf[9]
v[1] := 11 - v[1] mod 11
v[1] := 0 if v[1] ≥ 10

//Note: compute 2nd verification digit.
v[2] := 11×cpf[1] + 10×cpf[2] + 9×cpf[3]
v[2] += 8×cpf[4] + 7×cpf[5] + 6×cpf[6]
v[2] += 5×cpf[7] + 4×cpf[8] + 3×cpf[9]
v[2] += 2×v[1]
v[2] := 11 - v[2] mod 11
v[2] := 0 if v[2] ≥ 10


//Note: True if verification digits are as expected.
return v[1] = cpf[10] and v[2] = cpf[11]

See also

  • CNPJ
    CNPJ
    CNPJ, short for Cadastro Nacional de Pessoas Jurídicas, is an identification number of Brazilian companies issued by the Brazilian Ministry of Revenue, in portuguese "Secretaria da Receita Federal" or "Ministério da Fazenda"....

     - National Registry of Corporations
  • National identification number (section Brazil)
  • Registro Geral (Brazilian national ID)
    • Social Security number
      Social Security number
      In the United States, a Social Security number is a nine-digit number issued to U.S. citizens, permanent residents, and temporary residents under section 205 of the Social Security Act, codified as . The number is issued to an individual by the Social Security Administration, an independent...

       (a similar number in the USA)
    • National Insurance number
      National Insurance number
      The National Insurance number is a number used in the United Kingdom in the administration of the National Insurance or social security system. It is also used for some purposes in the UK tax system...

       (a similar number in the United Kingdom)
    • Social Insurance Number
      Social Insurance Number
      A social insurance number is a number issued in Canada to administer various government programs. The SIN was created in 1964 to serve as a client account number in the administration of the Canada Pension Plan and Canada's varied employment insurance programs. In 1967, Revenue Canada started...

       (a similar number in Canada)
    • INSEE code
      INSEE code
      The INSEE code is a numerical indexing code used by the French National Institute for Statistics and Economic Studies to identify various entities, including communes, départements...

       (a similar number in France)
    • Tax File Number
      Tax File Number
      Tax File Number is an 8 or 9 digit number issued by the Australian Taxation Office to each taxpayer to identify that taxpayer's Australian tax dealings. When it was introduced in 1988, individuals received a 9 digit TFN and non-individuals were issued an 8 digit TFN. Now both are issued 9 digit...

       (a similar number in Australia)
  • Identity Card

External links

Receita Federal - Cadastro de Pessoas Físicas - CPF- Federal Revenue site, CPF issuing page.
The source of this article is wikipedia, the free encyclopedia.  The text of this article is licensed under the GFDL.
 
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