Rio de Janeiro State has recently introduced, by Decree No. 45,948/2017, the Electronic Taxpayer Domicile - "DEC". This system will allow digital communication between the tax auditors and taxpayers registered in the State Taxpayers Registry (CAD-ICMS) and will be used by the State Treasury Office for the following acts:
i. Acknowledge of any type of administrative acts;
ii. Remittance of notifications and summons;
iii. Issuance of notifications and warnings in general.
The registration into this system is irrevocable and has an indefinite period of validity, being effective for all establishments of the same company, including those who had the Taxpayers Registry (CNPJ) granted after the enrollment of the legal entity at DEC. After the taxpayers’ enrollment, the notifications from the State Treasury Office will be issued electronically at the so-called DEC. As a consequence, the publishing in the Official Gazette or the delivery of notifications by mail will no longer be required.
This system is similar to the one used by the Brazilian Federal Revenue Service (so-called DTE), in which the tax notice is considered received by the taxpayer at the date of access of the Virtual Mailbox (so-called CPV), or ten days after the delivery of the electronic communication, in case the taxpayer doesn´t access the CPV.
The deadlines for the mandatory enrollment vary according to the Taxpayer Enrollment Office, as set forth in Attachment I of SEFAZ Resolution No. 47/2017 (as indicated below), with early registration also being allowed on the website of Rio de Janeiro State Treasury Office.
|
Taxpayer Enrollment Office |
Deadline for the enrollment |
|
Tax Audit Office Specialized in Supermarkets and Department Stores |
May 02, 2017 |
|
Tax Audit Office Specialized in Goods Traffic, Intermunicipal and Interstate Transportation Services and Tax Barriers |
June 01, 2017 |
|
Tax Audit Office Specialized in Customs |
June 01, 2017 |
|
Tax Audit Office Specialized in Power Energy and Telecommunications |
June 01, 2017 |
|
Tax Audit Office Specialized in Oil and Fuel |
June 01, 2017 |
|
Tax Audit Office Specialized in Steel, Metallurgy and Building Materials in General |
June 01, 2017 |
|
Tax Audit Office Specialized in Tax Substitution Regime |
June 01, 2017 |
|
Tax Audit Office Specialized in Food Products |
June 01, 2017 |
|
Tax Audit Office Specialized in Beverages - AFE 11 |
June 01, 2017 |
|
Tax Audit Office Specialized in Vehicles and Road Material |
June 01, 2017 |
|
Tax Audit office of the Capital - Norte |
July 03, 2017 |
|
Tax Audit office of the Capital - Bonsucesso |
July 03, 2017 |
|
Tax Audit office of the Capital - Méier |
July 03, 2017 |
|
Tax Audit office of the Capital - Irajá |
July 03, 2017 |
|
Tax Audit office of the Capital - Centro |
July 03, 2017 |
|
Regional Tax Audit office - Sul |
July 03, 2017 |
|
Regional Tax Audit office - Barra da Tijuca |
July 03, 2017 |
|
Regional Tax Audit office - Oeste |
July 03, 2017 |
|
Tax Audit office - Angra dos Reis |
July 03, 2017 |
|
Tax Audit office - Araruama |
July 03, 2017 |
|
Tax Audit office - Barra do Piraí |
July 03, 2017 |
|
Tax Audit office - Barra Mansa |
July 03, 2017 |
|
Tax Audit office - Cabo Frio |
July 03, 2017 |
|
Tax Audit office - Campos dos Goytacazes |
July 03, 2017 |
|
Tax Audit office - Cantagalo |
July 03, 2017 |
|
Tax Audit office - Duque de Caxias |
July 03, 2017 |
|
Tax Audit office - Itaboraí |
July 03, 2017 |
|
Tax Audit office - Itaguaí |
July 03, 2017 |
|
Tax Audit office - Itaperuna |
July 03, 2017 |
|
Tax Audit office - Macaé |
July 03, 2017 |
|
Tax Audit office - Miguel Pereira |
July 03, 2017 |
|
Tax Audit office - Niterói |
July 03, 2017 |
|
Tax Audit office - Nova Friburgo |
July 03, 2017 |
|
Tax Audit office - Nova Iguaçu |
July 03, 2017 |
|
Tax Audit office - Petrópolis |
July 03, 2017 |
|
Tax Audit office - Resende |
July 03, 2017 |
|
Tax Audit office - Santo Antonio de Pádua |
July 03, 2017 |
|
Tax Audit office - São Fidélis |
July 03, 2017 |
|
Tax Audit office - São Gonçalo |
July 03, 2017 |
|
Tax Audit office - Teresópolis |
July 03, 2017 |
|
Tax Audit office - Três Rios |
July 03, 2017 |
|
Tax Audit office - Valença |
July 03, 2017 |
For more information regarding this legal update, please contact TaxpartnersTC@mayerbrown.com.
Observations in this update about Brazilian law are by Tauil & Chequer Advogados. They are not intended to provide legal advice to any entity; any entity considering the possibility of a transaction must seek advice tailored to its particular circumstances.