About the document
- Who files:
- A foreigner or Brazilian declaring tax status for the CPF
- Where to submit:
- Receita Federal (CPF request)
- Authority:
- Brazilian Federal Revenue Service (Receita Federal)
- Country:
- Brazil
- Category:
- Taxes and CPF (Receita Federal)
- How to fill:
- Cards with hints → original form → PDF
- Price:
- form free · chat R$15 per document
- Last updated:
What this document is
The Declaração de Condição Fiscal is a one-page form of Brazil’s Federal Revenue Service (Receita Federal), approved by Joint Note Cocad/Cogea No. 1 of 3 August 2021. You declare that you are a Brazilian tax resident (art. 2 of Instrução Normativa SRF No. 208/2002) or a non-resident (art. 3) for acts in the CPF individual taxpayer register.
The form itself states that a false declaration is punishable under the Brazilian Penal Code (falsidade ideológica).
Who files it and where
- a foreigner or Brazilian whose tax status Receita Federal asks for when issuing, updating or regularising a CPF;
- it is attached to the CPF request at Receita Federal; the channel (service office, online request, Brazilian consulate abroad) depends on your case — check the Receita Federal or consulate website;
- the form states no fee or deadline; check them with Receita Federal.
What the form asks
- full name, date of birth and nationality;
- full names of father and mother;
- full home address: street, number, town, country;
- status: resident or non-resident of Brazil;
- place and date, handwritten signature.
Who counts as resident
- resident (art. 2 IN SRF 208/2002): lives in Brazil permanently; entered on a permanent visa; entered on a temporary visa to work under an employment contract; on a temporary visa, from the 184th day of stay within 12 months; a Brazilian returning to live in Brazil; the first 12 months of absence if no Comunicação de Saída Definitiva was filed;
- non-resident (art. 3): does not live in Brazil permanently; left permanently, from the departure date; stayed up to 183 days within 12 months on a temporary visa; absent for more than 12 consecutive months.
What to bring
- identity document: passport, RNM/CRNM or RG;
- proof of address if requested;
- your CPF number if you already have one.
How to fill it with FoxDocs
- Answer the chat: name, date of birth, nationality, parents, address and status.
- Check the cards: dates print as DD/MM/YYYY, nationality in Portuguese.
- Download the PDF, sign it by hand and attach it to your CPF request.
Source
Official Receita Federal form: gov.br/receitafederal — CPF: Declaração de condição de residente ou não residente. Checked 2026-10-27. This is not legal or tax advice.