As a result of the impacts of COVID-19, extraordinary measures have been adopted by the federal, state and municipal governments in relation to tax collection, compliance with ancillary tax obligations and customs procedure simplification.
Among the measures adopted from April, 17, 2020 to April, 24, 2020, and now effective, are the following:
- Ordinance PGFN No. 10.205/2020: Suspends for 90 days the exclusion of taxpayers from any installment programs provided by the National Treasury Attorney General's Office, exclusion that would have been due to default of installment payments since February 2020.
- CNJ Resolution No. 314/2020: Amends CNJ Resolution No. 313/2020. The deadlines for lawsuits that are processed in person are suspended until May, 15, 2020, and, for those lawsuits processed virtually, the deadlines will resume on May 4, 2020.
State and Federal District
Rio de Janeiro
- SEFAZ Resolution No. 142/2020: Establishes that tax clearance certificates issued from March 23, 2020, onward will have a 90-day validity term while the public crisis persists. Also extends the validity of tax clearance certificates that were to have been valid until March 22, 2020, to May 22, 2020.
- State Law No. 4,736/2020: Authorizes the exemption of ICMS to companies that supply products and services related to water, electricity, the Internet, and gas during the COVID-19 emergency situation.
- State Decree No. 562/2020: Suspends deadlines for activities in state administrative proceedings for 30 days.
- Municipal Decree No. 9,130/2020: Suspends deadlines for activities in municipality administrative proceedings while the public crisis persists.
- Municipal Decree No. 7,879/2020: Authorizes a 90-day suspension, which may be renewed for another 90 days, of the deadlines for: (i) defenses in administrative proceedings; (ii) execution of certificates of overdue tax liabilities for extrajudicial protest/collection; (iii) new tax collection proceedings and responsibility procedures; and (iv) procedures related to the cancellation of installment programs due to lack of payment. This suspension is not valid in cases of imminent statute of limitation. It also authorizes the postponement, for 6 months, of ISS due for the periods of April to June 2020 that would be levied on housing, tourism, travel, entertainment, leisure and related services. The Attorney General of Cuiabá and the State Treasury Office will publish the rules to regulate the abovementioned.
- TART Statement No. 03/2020: Suspends, until April 30, 2020, the deadlines for filing appeals and the manifestation under any appeals filed before the Administrative Court of Tax Appeals (TART).
For more information about the topics in this Legal Update, please contact our Tax team.