provides objective measures of business regulations and their enforcement across 183 economies and selected cities at the subnational and regional level. Learn more...
* Takes place simultaneously with another procedure.
Registration Requirement Details
Procedure 1.
Acquire a Labor Justice Certificate (Certidão da Justiça do Trabalho) from the Labor Justice Department
Time to complete:
3 days (simultaneous with procedures 2,3, and 4)
Cost to complete:
R$ 5,53
Name of Agency:
Labor Justice Department
Comment:
The Labor Justice Certificate assures that the company has no labor settlements pending. This procedure overlaps with other documents’ issuance; therefore, it is placed at the top.
Procedure 2.
Request three documents on the property from the relevant jurisdictional Land Property Registry (cartório)
Time to complete:
7 days (simultaneous with procedures 1, 3, and 4)
Cost to complete:
R$ 30.28
Name of Agency:
Land Property Registry (cartório)
Comment:
The documentation shall include: 1. 20-year certificate (Certidão Vintenária); 2. Up-to-date Certificate (Certidão Atualizada), which might be obtained on-line at www.arisp.org.br; 3. Cadastral Certificate (Certidão de Dados e Dimensões). The three documents are needed in order to verify the status of the property. The first two certificates are used to verify past and present owners and past and present liens on the property. The third is used as a guarantee of the boundaries of the property. Official fees schedule at www.anoregsp.org.br
Procedure 3.
Request a Land-Tax Certificate from City Hall
Time to complete:
1 day (simultaneous with procedures 1, 2, and 4)
Cost to complete:
no cost
Name of Agency:
City Hall
Comment:
In the cities of São Paulo and Brasilia one may obtain this certificate on line at www.prefeitura.sp.gov.br. The certificate is free if obtained online, or R$ 11.85 if obtained in person. The documentation shall include the Land-Tax Certificate (Certidão Negativa de Imposto Municipal) which reflects if any pending tax debt remains on the property, issued by city hall.
Procedure 4.
Acquire the most recent Commercial Certificate (Certidão de Breve Relato) at the city's chamber of commerce (Junta Comercial)
Time to complete:
4 days (simultaneous with procedures 1, 2, and 3)
Cost to complete:
R$ 9,00
Name of Agency:
Chamber of commerce (Junta Comercial)
Comment:
The Commercial Certificate certifies that the company was duly incorporated and provides basic information on the company, such as address, capital, officers and previous filings.
Procedure 5.
Acquire a Clearance Certificate (Certidão Negativa de Débito) from the Tax agency (Receita Federal)
Time to complete:
1 day
Cost to complete:
no cost
Name of Agency:
Tax agency (Secretaria da Receita Federal do Brasil - RFB)
Comment:
The Debt Certificate serves as a guarantee that the company has been up to date in its social security payments. If one is a certified representative of the company with a passcode, one can obtain this certificate online at www.receita.fazenda.gov.br/previdencia/CND free of charge. The certificate was formerly provided by the National Social Security Institute (INSS), but is now provided by the Internal Revenue Service, after both agencies were partially unified according to Law No. 11.457/07.
Procedure 6.
Acquire a Worker’s Fund Certificate (Certidão de Regularidade de Situação do FGTS) at the federal bank- Caixa Economica Federal
Time to complete:
1 day
Cost to complete:
no cost
Name of Agency:
Federal bank (Caixa Economica Federal)
Comment:
The Worker's Fund Certificate assures that the company has kept its pension fund plan up to date with payments. This certificate can be obtained online at the site Caixa Economica (https://webp.caixa.gov.br/cidadao/Crf/FgeCfSCriteriosPesquisa.asp) free of charge.
Procedure 7.
Acquire a Federal Tax Clearance Certificate from the Ministério da Fazenda (Certidão Negativa de Tributos Federais)
Time to complete:
1 day
Cost to complete:
no cost
Name of Agency:
Ministry of Finance (Ministério da Fazenda)
Comment:
The Federal Tax Certificate assures that the company has been paying its taxes accordingly. This certificate can be obtained online at www.receita.fazenda.gov.br/aplicacoes/ATSPO/certidao, CertInter/NICertidao.asp at no cost.
Procedure 8.
Acquire a Certificate of Registries and Disputes (Certidão dos Cartórios de Protestos) from the Distributor of Disputes Registry
Time to complete:
2-3 days
Cost to complete:
R$ 76,40
Name of Agency:
Disputes Registry (Cartórios de protestos)
Comment:
The Certificate issued by the Cartórios de protesto show debts resulting from security bonds and contracts.
Procedure 9.
Acquire a Civil Distributor's Certificate (Certidão dos Distribuidores Cívies), a Fiscal Executive Certificate (Certidão de Executivos Fiscais) and a Bankruptcy Certificate (Certidão de Falencias e Concordatas) from the City Court Office
Time to complete:
5 days
Cost to complete:
R$ 14 (x 3 certificates)
Name of Agency:
City Court Office
Comment:
These three certificates guarantee that all civil, fiscal, and commercial legal settlements have been finalized and no pending sentences or legal proceedings are linked to the seller.
Procedure 10.
Acquire a Federal Justice Certificate (Certidão da Justiça Federal) from the Receita Federal
Time to complete:
1 day
Cost to complete:
no cost
Name of Agency:
Receita Federal
Comment:
The Federal Justice Certificate assures that the company has no pending federal settlements. It can now be obtained online, at no cost.
Procedure 11.
Drafting of Public Deed of Purchase and Sale (Escritura Pública de Venda e Compra) by a Public Notary (Tabelião de Notas)
Time to complete:
12 days
Cost to complete:
R$2,741.76 (according to scale on www.anoregsp.org.br)
Name of Agency:
Public notary
Comment:
Parties file all the previous acquired documents, property-specific and vendor-specific, at the relevant General Cartório and sign the public deed at the notary. Also, parties pay the DARF (registration tax) at Caixa Economica.
Procedure 12.
Register the escritura (transfer deed) at the appropriate Real Estate Registry with jurisdiction over the property to finalize registration and name change
Time to complete:
5 days
Cost to complete:
R$1,883.67 (according to scale on www.anoregsp.org.br)
Name of Agency:
Real Estate Registry
Comment:
The value is calculated either over the sale's price (market value) or over the price determined by the City Hall (official value) to the real state property, whichever is higher.
Procedure 13.
Pay ITBI (transfer tax) at Banco do Brasil
Time to complete:
1 day
Cost to complete:
2% of property value
Name of Agency:
Banco do Brasil
Comment:
This tax can also be paid online.
Procedure 14.
Update the land taxation records (IPTU – Imposto Predial e Territorial Urbano) to the new owner's name at City Hall
Time to complete:
5 days
Cost to complete:
No cost
Name of Agency:
City Hall
Comment:
After the new owner has cleared all documentation and has possession of the property title, the same has to file for a name change on the relevant property at the City Hall in order to update the land taxation records (IPTU – Imposto Predial e Territorial Urbano) to the new owner's name. File on first day, then wait and go back on fifth day to collect the new documentation.
View all indicator data and topic details for this economy.