Ordinance deals with information not protected by tax secrecy of the CPF, CNPJ and Simples Nacional bases
The Federal Revenue amended an ordinance on the sharing of data not protected by tax secrecy with Union bodies and entities. The change was published in this Monday (June 27, 2022) edition of Official Diary of the Union. Here’s the intact of the ordinance (63 KB).
The annexes that specify the information that can be shared from the CPF (Cadastro de Pessoas Físicas), CNPJ (National Registry of Legal Entities) and those registered in Simples Nacional have been replaced.
Here is the data that can be shared:
CPF
Basic data:
- Name;
- mother’s name;
- cadastral status;
- birth date;
- CPF registration date (if any);
- date of the last update operation;
- sex;
- year of death (if applicable);
- foreign code;
- place of birth (city/state);
- nationality;
- indicative of resident abroad (taxation rule);
- country code, if resident abroad;
- name of the country, if resident abroad;
- social name;
- date of registration status.
Location
- Full address, with street, house number, complement, neighborhood, city, state, zip code and administrative unit.
Occupation
- main occupation;
- nature of occupation;
- year to which the nature of occupation and main occupation code refer.
Contacts
- telephone;
- email;
- IDD (DDD) telephone no.
CNPJ
Company data
- CNPJ base with 8 positions;
- business name;
- legal nature;
- date of incorporation of the entity;
- postage;
- share capital;
- cadastral status code;
- reason for registration status;
- date registration status;
- special situation;
- date special situation
- NIRE number;
- representative qualification code;
- CPF representative;
- representative name;
- date of inclusion of the representative;
- members’ qualification code;
- member’s name;
- date of inclusion of the member;
- country code, if foreign;
- CPF legal representative of the member;
- qualification code legal representative of the member;
- responsible federative entity;
- succession operations;
- successful CNPJ;
- successful event date;
- successor CNPJ;
- successor operation code;
- successor event date.
Establishment Data
- head office or branch indicator;
- CNPJ of the establishment (14 positions);
- title of the establishment (invented name);
- cadastral status code;
- reason for the registration status;
- date of registration status;
- opening date of the establishment;
- type of Registry Body;
Location
- complete address, with street, housing number, complement, neighborhood, city, state, zip code and administrative unit; country, if the establishment is domiciled abroad.
Contacts
- telephone (DDD + number);
- email.
Economic activity
- unit type;
- way of acting;
- main CNAE;
- secondary CNAE.
accountant
- CRC type PF counter;
- CRC classification PF counter;
- No. CRC Accountant PF;
- acronym UF CRC PF counter;
- CPF counter;
- CRC type PJ counter;
- CRC classification PJ counter;
- No. CRC counter PJ;
- CNPJ accountant;
- acronym UF CRC counter PJ.
SIMPLE NATIONAL
- CNPJ number;
- option start date;
- option end date;
- MEI start date;
- end date MEI;
- main occupation;
- secondary occupations.
#IRS #rule #data #sharing