Para recadastrar o CPF e fazer a Declaração Anual de Isento, o contribuinte deve ter recebido durante o ano anterior até R$ 14.992,32. A isenção poderá ser comprovada mediante declaração escrita e assinada pelo próprio interessado, conforme previsto na Lei 7.115/83. Para fazer a Declaração Anual de Isento pode escolher a forma conforme abaixo:
Fazer a Declaração Anual de Isento
INTERNET: O recadastramento do CPF pela internet é de graça, basta acessar o site da Secretaria da Receita Federal do Brasil e depois clicar no link de acesso ao formulário de entrega da declaração conforme o ano.
Onde fazer a Declaração Anual de Isento
LOTÉRICAS: Basta ir até uma lotérica e fazer a declaração através de um volante lotérico próprio pagando R$ 1,00.
CORREIOS: No Correio também é feito o recadastramento do CPF. O valor do serviço é de R$ 2,40.
BANCOS: Banco do Brasil, Caixa Econômica Federal e Banco Popular do Brasil também recebem a declaração, pagando R$ 1,00.
Com a edição da Instrução Normativa RFB nº 864/2008, de 25 de julho de 2008, deixou de existir a Declaração Anual de Isento, a partir do ano de 2008.
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