As a result of the impacts of COVID-19, the Brazilian federal, state and municipal governments have adopted extraordinary measures in relation to tax collection, compliance with ancillary tax obligations and customs procedure simplification.
Among the measures adopted from April, 09, 2020 to April, 16, 2020, we highlight the following:
- Provisional Measure No. 952/2020: Extends the due date to August 31, 2020, for the following taxes levied on the provision of telecommunications services: Operating Inspection Fee, Contribution to the Development of the National Film Industry and Contribution to the Promotion of Public Radio Broadcasting. The payment can be done in 1 installment or up to 5 installments, with the first one due on August 31, 2020.
- Normative Instruction RFB 1,936/2020: Extends the due date for the filing of the Certificate of Origin of imported goods, as well as simplifies customs clearance for medical and hospital products.
- Ordinance PGFN No. 9,924/2020: Regulates the Extraordinary Transaction program created for the collection of the debts enrolled as overdue liabilities due to the effects of COVID-19.
- Ordinance ME No. 158/2020: Reduces to 0%, until September 30, 2020, the rates of Import Tax levied on the import of listed medical and hospital products .
State and Federal District
- State Decree No. 453/2020: Extends, until May 15, 2020, the suspension of deadlines in administrative proceedings.
- SF Ordinance No. 74/2020: Suspends, until December 31, 2020, the rules related to ICMS that condition the use of deferred tax payment or tax benefits or incentives related to imported goods customs clearance.
Rio de Janeiro
- State Decree No. 47,027/2020: Suspends, until April 30, 2020, the deadlines related to the administrative proceedings within the Rio de Janeiro State Public Administration.
Rio Grande do Norte
- State Decree No. 29,605/2020: Extends until May 31, 2020 the deadline for the filing of the ICMS Annual Return and grants reduction in the ICMS calculation basis of electric power supply to the hotel industry.
Rio Grande do Sul
- RE Normative Instruction No. 26/2020: Determines that the import of goods carried out between March 19, 2020 and June 30, 2020 by a person who is not required to issue an invoice must be accompanied by the extract of the Import Declaration and the GA, GNRE or GLME, as the case demands.
- RE Normative Instruction No. 28/2020: Extends until April 30, 2020 the deadline for filing the NFPs related to 2019 transactions.
- State Decree No. 24.909 / 2020: Extends the ICMS payment deadline for taxpayers whose economic activity classification groups (CNAEs) are listed in the decree.
- State Law No. 17.929/2020: Suspends, for 90 days, the remittance of State debts certificates to challenge the collection of debts.
- State Law No. 17,930/2020: Grants ICMS exemption, until September 2020, to pills, medical and hospital products and equipment that are related to the COVID-19 pandemic. The executive branch will issue a decree listing the NCMs to which the benefit applies.
- Municipal Decree No. 526/2020: Suspends, between April 13, 2020 and April 30, 2020, the administrative proceedings deadlines.
- Municipal Decree No. 20,541/2020: Suspends the deadlines for filling appeals in administrative proceedings.
- Municipal Decree No. 20,542/2020: Extends, for 6 months, the deadlines for the payment of the Location and Transactions Inspection Fee ("TFLF") and ISS for the self-employed for the months of April, May and June 2020.
- SEFIN Ordinance No. 15/2020: Extends, from March to May 2020, the deadlines for payment of ISS calculated by Microenterprises, Small Companies and MEIs in Simples Nacional.
- Municipal Decree No. 59,348/2020: Extends, for 30 days, deadlines related to the administrative proceedings.
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For more information about the topics raised in this Legal Update, please contact our Tax team.