Máscara para CNPJ/CPF Oracle

CNPJ

SELECT 
      regexp_replace(LPAD(PAR.CGC_CPF, 14, '0'),'([0-9]{2})([0-9]{3})([0-9]{3})([0-9]{4})([0-9]{2})','\1.\2.\3/\4-\5') AS CNPJ
FROM 
      dual

CPF

SELECT 
      regexp_replace(LPAD(PAR.CGC_CPF, 11, '0'), '([0-9]{3})([0-9]{3})([0-9]{3})([0-9]{2})','\1.\2.\3-\4') AS CPF
FROM 
      dual

CASE WHEN POR TIPO DE PESSOA

    CASE PAR.TIPPESSOA

        WHEN 'J' THEN regexp_replace(LPAD(PAR.CGC_CPF, 14, '0'),'([0-9]{2})([0-9]{3})([0-9]{3})([0-9]{4})([0-9]{2})','\1.\2.\3/\4-\5')

        WHEN 'F' THEN regexp_replace(LPAD(PAR.CGC_CPF, 11, '0'), '([0-9]{3})([0-9]{3})([0-9]{3})([0-9]{2})','\1.\2.\3-\4')

     END AS CPFCNPJ

Fonte: ViaMais