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exempt payee

micr. beneficiário isento (An individual or entity that has no tax liability under US tax laws because they are not a citizen, resident alien, or an organization created or organized under the laws of the United States)
micr., bras. credor isento (An individual or entity that has no tax liability under US tax laws because they are not a citizen, resident alien, or an organization created or organized under the laws of the United States)