The legal entities abroad shall choose one of three enrollment options below. In case of double enrollment, one of the enrollments may be made officially null and void.
1. Legal Entities who are not required to be enrolled with neither Cademp (Banco Central do Brasil - Foreign Entities Registry) nor Foreign Investors Register
Those who have in Brazil:
a. Real state
b. Vehicles
c. Ships
d. Aircrafts
e. Bank accounts
Notice: Those who have the following rights and investments are not required to be enrolled:
a. Rights as to industrial property (trademarks and patents);
b. foreign investments through share certificates or other securities (Depositary Receipts) issued abroad, linked to securities deposited in specific custody in Brazil;
The enrollment with CNPJ is made:
b.1) DBE (Entry Basic Document) which may be printed in the SRF’ page on the Internet, at www.receita.fazenda.gov.br, option "Consulta da Situação do Pedido Referente ao CNPJ" (Consultation of the CNPJ Request Status), after verifying and validating the data contained in FCPJ, QSA and FC, all transmitted by Internet;
b.2) Copy of the charter or equivalent document of the legal entity;
b.3) Power of attorney granting full powers to the grantee, so that he/she, on behalf of the legal entity domiciled abroad, deals with and finally solve any matters before the Federal Revenue Secretariat, be demanded and receive summons, as well as manage the assets mentioned in § 4 art. 12 "IN SRF" nº 200, as of 2002.
Notice 1: DBE must be signed by the legal entity responsible to CNPJ or its employee, and the signature must be notarized.
Notice 2: "Document equivalent to the charter" means a statement issued by public entity stating at least:
Notice 3: The documents must be attached to their sworn translation with visa of the Brazilian consulate located at the legal entity’s domicile.
2. Legal Entity domiciled abroad who is required to be enrolled with Cademp (Banco Central do Brasil - Foreign Entities Registry)
The legal entities domiciled abroad that are required to be enrolled with Cademp shall obtain their enrollment with CNPJ when it is registered with Cademp itself. The enrollment shall be granted when the registration status is "SUSPENSA" (SUSPENDED), and confirmed when the following documents shall be issued to the Brazilian IRS within 180 days from the enrollment:
a) Voucher of the Enrollment and Registration Status of the Legal Entity, which is obtained by consulting the web page of "Secretaria da Receita Federal - SRF on the Internet, at www.receita.fazenda.gov.br, link "CNPJ" (CNPJ Registrations), in the service of "Consulta Situação Cadastral" (Issue of Enrollment and Registration Status Voucher). The CNPJ number to be used in the consultation may be obtained by consulting Cademp;
b) Copy of the charter or equivalent document of the legal entity, attached to its sworn translation with visa of the Brazilian consulate located at the legal entity’s domicile.
Notice 1: The documents must be sent by "Sedex – CNPJ Expresso" of the Brazilian Company of Mail and Telegraphs (ECT) to the Federal Revenue Secretariat at the following address:
Coordenação Geral de Administração Tributária – Corat
Esplanada dos Ministérios Bloco "P"
Anexo do Ministério da Fazenda, Ala "B" sala 312
Brasília / DF CEP 70048-900
Brazil
Notice 2: In case these documents are not sent within 180 days, the enrollment shall be officially cancelled.
3. Legal Entity domiciled abroad who is required to be enrolled with Foreign Investors Register of Comissão de Valores Mobiliários - CVM (Brazilian Securities Exchange Commission)
These legal entities must obtain the enrollment with CNPJ by requesting enrollment with the Foreign Investors Register. The CNPJ number resulting from the enrollment shall be stated in the Registration where it may be obtained.
The financial institutions representing these legal entities should hold the following documents in their custody:
a) Bank agreement of the investor in Brazil;
b) Official letter or statement of confirmation of the registration, issued by the CVM, of the collective account of which the legal entity domiciled abroad is a party for purposes of investment in Brazil;
c) Official letter issued by CVM with the registration number of the legal entity.