Compra de apartamentos en Brasil - CPF (identificación fiscal)

Cualquier persona que planee comprar bienes raíces en Brasil debe obtener un número de inscripción de impuestos llamado CPF (Cadastro de Pessoas Físicas).

El CPF es como un número de seguridad social. Se requiere para hacer cualquier cosa en Brasil. Uno no puede abrir una cuenta bancaria o comprar un automóvil sin tenerlo

Cualquier extranjero puede obtener un CPF, de una de las dos maneras siguientes:

1. Durante una visita a Brasil, pagando una tarifa barata en la oficina de correos y luego yendo a una de las oficinas del Servicio de Impuestos.

2. En el extranjero, llenando un formulario en el sitio web del Servicio de Ingresos y luego visitando el consulado más cercano. Dependiendo del país, una oportunidad puede estar disponible de inmediato. En los países donde la demanda de servicios es alta, es mejor prepararse para esperar hasta 30 días.

En cualquier caso, necesitará un documento que contenga el nombre de su madre. Podría ser su pasaporte, o su identificación, etc.

El CPF es una cadena de números. Solía ​​venir como una tarjeta de plástico azul, como esta. Pero dejaron de imprimirlos para los no residentes. Ahora solo te dan los números.

Una vez que se inserte el nuevo CPF en el sistema del Servicio de Impuestos, el CPF estará disponible para cualquier agencia pública en Brasil, incluidos los departamentos de registro de bienes raíces (cartórios).

También estará disponible para consulta por parte de los bancos y otras entidades financieras.

Contractual implications of Brazilian imperfect adoption of CISG - Problems with China, inter alia

Two years ago, I wrote two brief posts about the adoption of the United Nations Convention on International Sale of Good (CISG) by Brazil (here and here).

Basically, I mentioned that Brazil needed only issue a presidential decree and CISG would become law.  I said:

 Presidential sanction in Brazil sometimes takes more than 20 years to be achieved. NY Convention on international arbitration took 50 years to be completely approved in Brazil, for instance.  Let's hope  CISG set a record the other way around.


Well, there has been much celebration lately regarding CISG in Brazil. But the hard fact is that the presidential decree is still missing.

I take this absence as a strong symbol of lack of political interest in the matter.

This kind of presidential decree is very simple. It is hard to understand how the Presidential Office would have overlooked such an important convention, when in the last two years dozens of international conventions of far less importance have been ratified.

Nevertheless, the Convention Secretariat lists Brazil as a member (check the list here).

This situation is potentially problematic because it may lead merchants to deduct that CISG is the applicable law for sale agreements with Brazil when, in practical terms, Brazilian courts will probably adopt the Brazilian civil code (or at least Brazilian conflict of law rules).

The situation is even more problematic when  it comes to Brazilian (arguably) major trade partner: China.

In my research about contracts within BRIC countries, (which I recommend you to read) I mentioned that:


3.1.1 Application of the CISG in China

China ratified the CISG in December, 1986. However, it has adopted a significant reservation to the text: it compromised to apply the CISG only if the other country involved in the transaction has also adopted the convention. (...) 

In consequence, in contracts between Brazil and China and between India and China that are brought upon Chinese courts there is a strong possibility that the applicable law will be deemed to be the Chinese internal legislation, especially the "Law on Contracts of the People's Republic of China of 1999" and the “General Principles of Civil Law of People's Republic of China’’. If this is not the wish of the parties, they must study the conflict of law rules applicable to the case and adopt preventive measures. 

Therefore, contracts between China and Brazil, at this moment, might fall in one of three categories: 

i) CISG is applicable (if courts in both countries rule that CISG is valid in Brazil, in spite of the lack of a presidential decree);

ii) CISG is deemed not applicable in Brazil, and thus CISG will also not be applicable in China, resulting in that conflict of law rules must be applied in order to verify the applicable law;

iii) Brazil rules CISG as part of the Brazilian law and China rules CISG as not part of the Brazilian law and, because of that, CISG would not be applicable according to Chinese law. Therefore, a serious and irreconcilable conflict of laws would be put in place.

I consider the situation as being too uncertain. Major trade partners could use a little more certainty in their contractual relationships. 

The same problem goes for any country that, like China, has adopted the safeguard of  Subparagraph (1)(b) of Article 1 of the CISG. 

Brazil, always making simple things complicated.

ADDITIONAL READING: 

International agreements between the BRIC countries

Common doubts about creating a Brazilian import company

This blog has a lot of articles about Brazilian import procedures and Brazilian import costs. 

But this might be just the one that was missing. 

I had an email conversation with a potential client, in which we covered all of the most frequent questions asked by those who plan to incorporate a company in Brazil and start importing and reselling (which is, I must say, a splendid notion, given Brazil's lack of industry and inclination towards imported goods, specially shiny thing with a brand on it)



Please take note:





Blog reader: How long will it take with your experience to incorporate this import export company?

2-3 months to incorporate, plus one month to obtain the import license. 
(See also: Incorporating a Brazilian company, step by step)

Blog reader: How long it will take to get this import license as well.

One month, as above. 

Blog reader: How many people we must have in the company.  I would like to include as well my girlfriend to facilitate her  residence permit as a passive member of the company.  Are we going to need as well a Brazilian or not?

If each of you invest 150.000 BRL (UPDATE FROM 2016: NEW MINIMUN IS 500,000 BRL, EXCEPT FOR TECH COMPANIES, WHICH MAY INVEST 150,000 BRL)  you two can be Directors. If she does not invest in the company, and is hired as an employee, then there must be two Brazilian employees to each foreign employee. 

 Blog reader: The amount of $150,000 every 6 months is very little so I would like a higher license.  What do you mean with investing R$300,000 in equity get a higher import license?  Do you mean the capital of the company by equity? The money that we put in the companies bank account so we show that the capital is there? Please comment on this.

Yes. The total availability of capital of the company is taken into account when evaluating the expansion of the import license. So, any equity, loans, etc will help  

 Blog reader: Can I have please the scale of import licenses of Brazil so I can see what is available and what is suitable for my project.

There is no standard scale. The evaluation is made on a case by case basis. 

 Blog reader: As for the visa now I want to invest more I think there is an option of R$600,000 for my investor visa to be on the safe side can I with this money ask as well for my girlfriend the same visa.  She is not my wife!!. 

Each director visa must be "bought" with a  separate deposit of R$600.000,00. 

Blog reader: Where this money is going to be held?  Can you please give me more details.

The money must be deposited in the company's bank account. The government will not control how you use it.

 Blog reader: Can this incorporation licenses and residencies be finished by end of April 2014 if we are ok with all paper works before Christmas around the 23rd of December?

If we start now (December), April is a reasonable deadline. 

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See also: 

Incorporating a Brazilian company, step by step

Verifying a Brazilian Power of Attorney - Question from Korea

SEE ALSO:

NEW RULES FOR POWER OF ATTORNEY - 2017

Debt  Collection in Brazil x Korea

Incorporating a Brazilian company, step by step

How to incorporate a Brazilian company through foreign direct investment

List of documents for setting up a company in Brazil

Dear Mr. Adler,  

 

Currently, I am making business case with Brazilian company and I have received FULL POWERTED POA including rights of enter into negotiation, sell, transfer funds signature and etc. 

Is there any other way, I can verify if the POA issue in Brazil is legitimate? 

For your reference, I have only received POA document only, grantor’s I.D copy and delegator’s I.D have not included. The grantor and delegator is both Brazilian. 

 

I am looking forward hearing from you soon. 

 

Best Regards, 

KPop Gangnam 

____________

Dear Kpop

Thanks for the contact. 

It the PoA is a public document (issued by a Brazilian notary public, or "Cartório"), it can be checked in Brazil, by anyoned. A permanent record is available at the Cartório. Even though, one must contact the grantor to check if he happened to cancel the PoA. 

 If it is a private document, the only way to check it is to contact the grantor, or to verify his signature, in case the grantor has a standard signature registered at a local cartório. 

Good luck!

Adler

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RELATED POSTS:

NEW RULES FOR POWER OF ATTORNEY - 2017

Impulsan una ley para favorecer la inmigración profesional frente a la no calificada

El proyecto de la Secretaría de Asuntos Estratégicos busca agilizar las visas de trabajo de “gente de calidad”. Apunta sobre todo a profesionales desocupados de Europa. Por otro lado, pedirían más requisitos, por ejemplo, a los haitianos: “La solidaridad tiene un límite”.

Brasil superó a Gran Bretaña y ya es la sexta economía mundial Brasil reduce la previsión de crecimiento económico Brasil mantendrá bajo el valor del real ante el dólar Brasil: el crecimiento de la economía no lo explica todo Dilma, entre las tres más poderosas .

 Como una fórmula para consolidar su desarrollo económico, un equipo del gobierno de Dilma Rousseff anunció un plan para motivar la inmigración de profesionales con una regulación más estricta para la mano de obra no calificada, informó el diario O Globo de este domingo. La Secretaría de Asuntos Estratégicos de la Presidencia (SAE) adelantó que pretende agilizar el proceso de solitación de visas de trabajo, regido hoy por una ley aprobada en 1980, durante el gobierno militar (1964-1985). Según el coordinador del proyecto, Ricardo Paes, "como Brasil es ahora una isla de prosperidad en el mundo hay mucha gente de calidad que quiere venir".

La primera versión del proyecto se lanzará en dos meses y seguirá el modelo de inmigración de Canadá y Australia, priorizando el "drenaje de cerebros", pero con límites para el ingreso de extranjeros que llegan huyendo de la pobreza de sus países. Un primer ciclo impulsará la inmigración de europeos. O Globo indicó que muchas empresas de Brasil, cuya tasa de desempleo en noviembre de 2010 fue de 5,2%, ponen sus ojos en profesionales de una Europa golpeada por la crisis económica, ofreciendo buenos salarios y asistencia para realizar trámites migratorios. La cara B del programa es ponerle un límite a la "solidaridad".

Tras años de presencia en Haití, donde lidera las tropas de paz de la ONU, Brasil tuvo una reciente migración de miles de haitianos, intensificada en las últimas semanas. Si bien los 4.000 haitianos ilegales que ya entraron serán regularizados, el gobierno anunció que a partir de ahora exigirá un visado. "Es necesario definir hasta dónde irá nuestra generosidad, cómo vamos a contribuir para aliviar la pobreza del mundo y absorber esas personas. La solidaridad tiene que tener un límite y cabe dentro de lo que Brasil puede ayudar", dijo Paes. Entre enero y septiembre de 2011, el ministerio de Trabajo concedió 51.353 visas de trabajo, 32% más que el mismo período del año anterior.

El gobierno redujo sus proyección de alza del Producto Bruto a 3% para 2011 y aguarda un crecimiento de entre 4% y 5% en 2012. En 2010, Brasil creció 7,5%. En diciembre, un estudio del Centro de Investigaciones en Economía y Negocios (CEBR), con sede en Londres, indicó que la economía de Brasil es la sexta mayor del mundo, detrás de Estados Unidos, China, Japón, Alemania y Francia.

Source: IECO