About the document
- Who files:
- Patient with a serious illness asking for income tax exemption
- Where to submit:
- Official medical service doctor; then the paying source (INSS etc.)
- Authority:
- Federal Revenue of Brazil (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 Laudo pericial para fins de isenção do Imposto de Renda is a two-page model of Brazil's Federal Revenue (Receita Federal). In it, an official medical service certifies that the patient has one of the serious illnesses listed in art. 6, XIV of Law 7.713/88 and art. 30, §2 of Law 9.250/95, or an occupational disease.
The list on page 2 of the form: mental illness (alienação mental), severe heart disease, blindness, radiation contamination, Parkinson's disease, multiple sclerosis, ankylosing spondylitis, cystic fibrosis, leprosy, severe liver disease, occupational disease or work accident, severe kidney disease, malignant neoplasm, irreversible disabling paralysis, AIDS, active tuberculosis and advanced Paget's disease.
Who submits it and where
- the patient (usually a pension recipient) asking for income tax exemption due to serious illness, or a relative;
- the report is issued and signed by a doctor of an official medical service (serviço médico oficial), with the service's and doctor's stamps;
- the completed report is attached to the exemption request made to the paying source (for example INSS or the body paying the pension); check the procedure with the paying source or Receita Federal.
What the form asks
- from the patient — only the full name without abbreviations and the CPF;
- from the medical service — its name, CNPJ and CNES (when issued by a health facility);
- from the doctor — the illness from the list, the ICD (CID) code, the date of diagnosis, the medical grounds, name, CPF, registration number, CNS and CRM, stamp, signature and date.
What to bring
- the patient's identity document and CPF number;
- medical records and test results the doctor will rely on;
- this form with the name and CPF already filled in.
How to fill it in with FoxDocs
- Tell the chat the patient's full name and CPF.
- Check the values on the cards.
- Download the PDF, print it and take it to the official medical service doctor, who completes the rest.
Source
Official Receita Federal model: gov.br/receitafederal — Laudo pericial. Checked 2026-10-27. This is not legal, tax or medical advice.