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Legal Update

Brazil: Decree No. 45,598 enacted by Rio de Janeiro State: provisions regarding the unique fee for tax services – “TUT”

16 March 2016
Tauil & Chequer Legal Update

On March 11, 2016, the Decree No. 45,598 was published in the Official Gazette of the State of Rio de Janeiro,. The decree delivered a ruling on the payment and collection of TUT.

TUT, instituted through Law No. 7,176/2015, aims to finance the supply of services –effective or potential services - provided by the Rio de Janeiro State Treasury Office and shall be collected on a quarterly basis from taxpayers. The TUT will be due during the quarter that spans April and June and its first payment must be made by March 31, 2016.

TUT´s payment receipt must be provided by the taxpayer at the request of tax services except for services provided electronically, which may be automatically verified by the State Treasury Office (“SEFAZ”).

If tax authorities identify a disparity between the amounts reported at GIA and/or SPED Fiscal which subsequently generated an underpayment of TUT, a penalty of 30% will be applied to the difference not collected.

Please find below a demonstrative table with the criteria to be adopted:


Months within the purview of GIA/EFD and issuance of tax invoices

January to March

November oftwo years prior until October of the year prior to the quarter-base

April to June

February of the last year until January of the year of the quarter-base

July to September

May of the last year until April of the year of the quarter-base

October to December

August of the last year until July of the year of the quarter-base.


We are at your disposal to provide any additional information you may need, especially regarding the unconstitutional and illegal aspects of TUT.


  • Carolina M. Bottino
    T +55 21 2127 4217
  • Diana Castro
    T +55 21 2127 4252

Related People

  • Ivan Tauil
    T + 55 21 2127 4213
  • Guido Vinci
    T +55 21 2127 4230
  • Ana Luiza Martins
    T +55 11 2504 4626
  • Celso Grisi
    T +55 11 2504 4671
  • Carolina M. Bottino
    T +55 21 2127 4217
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