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Brazil - Check Issued Tax Compliance Certificates (CND)


Procedure

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Apply In-Person:

  1. To Check Issued Tax Compliance Certificates (CND), the applicant has to approach the Ministry of Economy link
  2. An application form will be provided to the applicant by the concerned officer.
  3. The applicant has to fill in all the necessary details in the application form. (Incomplete applications are not accepted)
  4. Make sure that the applicant has attached all the necessary documents that are mentioned in the “Required Documents” section of this page.
  5. The applicant has to attach the photocopies of the required documents along with the application form while submitting.
  6. Submit all the documents with the completed form to the concerned officer.
  7. The applicant has to pay the prescribed fee as requested by the authority.
  8. After receiving the application, the concerned authority will check the submitted application and document set. If all are in place, the application will be accepted.
  9. Then the application will be processed further. They will assess the reasons for seeking a mineral and verify the provided documentation.
  10. Once the process gets completed, the applicant gets a call from the office regarding the application.
  11. For further process, the applicant has to follow the instructions given by the officer.
  12. This entire process can be completed within a week or as per the timeline advised by the respective department authority.




Required Documents

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  • Application form
  • Original Brazilian Identity Card (RG)
  • ID proof (Birth Certificate, national Identity card, etc)
  • Address proof – (Driving license, passbook, utility bill, etc)
  • Fee receipt
  • A copy of the company's registration with the RFB
  • A copy of the company's tax returns for the past three years
  • A copy of the company's financial statements for the past three years
  • A letter from the company's accountant stating that the company is in good standing with its taxes
  • Any other documents (If required)





Office Locations & Contacts

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Ministry of Economy
Esplanada dos Ministérios, Block F, Annex Building,
Wing A, Ground Floor,
CEP 70059-900. Brasilia DF
Contact link



Eligibility

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The following entities are eligible to check issued Tax Compliance Certificates (CND) in Brazil:

  • The company that has applied for the CND
  • The foreign national who wants to work in Brazil
  • The Brazilian government agencies that need to verify the company's tax status



Fees

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  • The applicant has to pay the prescribed fee as requested by the authority.



Validity

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Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever



Documents to Use

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Please attach documents that can be used by people. e.g. links




Sample Documents

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Please attach sample completed documents that would help other people.



Processing Time

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  • This entire process can be completed within a week or as per the timeline advised by the respective department authority.



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Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.




Instructions

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  • Applicants must complete the application form before submitting it. Incomplete applications will not be accepted.
  • Applicants must provide genuine information while applying for this procedure.



Required Information

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  • Name
  • Surname
  • Address
  • ZIP code
  • Mobile number
  • Fax
  • Email
  • Nationality
  • Education details
  • Mailing address
  • Other details
  • Declaration
  • Date
  • Signature




Need for the Document

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  • Checking the status of a Tax Compliance Certificate (CND) in Brazil is the process of verifying whether a company has been issued a CND and whether it is still valid. This can be done by the company itself, by a foreign national who wants to work in Brazil, or by a Brazilian government agency that needs to verify the company's tax status.




Information which might help

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The full name of the CND is Certidões Negativas de Débitos, which means "Negative Debt Certificates" in Portuguese. It is issued for different types of taxes, including:

  • Federal taxes: Income tax, social security tax, and value-added tax (VAT)
  • State taxes: Sales tax, property tax, and vehicle tax
  • Municipal taxes: Land tax, garbage collection tax, and water and sewage tax



Other uses of the Document/Certificate

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Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.




External Links

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Place some external links which might help.



Others

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  • The CND is an important document for foreign nationals who want to work in Brazil. It proves that the company they are working for is in good standing with its taxes and that they are not likely to be a financial liability to the government.




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