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Information on residency for tax purposes

Brazil Information on Tax Identification Numbers Section I TIN Description The Secretariat of the Federal Revenue of Brazil (RFB) assigns a unique number to each person enrolled in its registries. The TIN structure depends on the type of taxpayer (individual or legal person). 1. For individuals: The Cadastro de Pessoas F sicas CPF is a number attributed to both national and resident taxpayers (Administrative Act IN RFB n ). 2. For legal persons: The Cadastro Nacional da Pessoa Jur dica CNPJ is an identification number issued to entities (including companies, partnerships and foundations) of relevance for the tax administration.

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