COVID -19 | Tax and Customs Extraordinary Measures #22

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.

Of the measures effectively adopted from September 15, 2020, to September 21, 2020, we highlight the following:

Federal

• CAMEX Resolution No. 89/2020: Extends, until October 30, 2020, the temporary reduction of the Import Tax rate to 0 percent that was originally granted by CAMEX Resolution No. 17/2020.
• CAMEX Resolution No. 90/2020: Temporarily reduces to 0 percent the Import Tax rate levied on medical products to be used in the fight against COVID-19.

State and Federal District

• Maranhão
  • Provisional Measure No. 327/2020: Grants ICMS exemption until December 31, 2020, for the following types of transactions: (i) an internal acquisition or importation carried out by a public legal entity, health service provider and (ii) an internal acquisition or importation carried out by an individual or legal entity, whether or not it is an ICMS taxpayer, as long as such goods are donated to public institutions providing health services. This benefit shall apply to the ICMS rate differential, if applicable; to the related transportation service; and to the mentioned donations. In addition, until December 31, 2020, the ICMS additional rate (FUMACOP) levied on alcohol for non-fuel purposes will not be charged.
• Mato Grosso
  • State Decree No. 643/2020: Extends the ICMS payment deadline levied on internal transactions with fuel hydrated ethyl alcohol (AEHC) whose transport began/begins between May and December 2020 and that was/is set to arrive at the fuel distributor by the sixth day of the following month—for example, a shipment that begins on October 14 and that arrives at the fuel distributor by the end of the day November 6.
• Sergipe:
  • Decree No. 40.673/2020: Amends Decree No. 40,634/2020, validating the suspension of the ICMS levy related to the installment payments in progress—those that occurred from March 25, 2020, to August 31, 2020—as provided for in section 3 of Decree nº 40,566/2020 (which suspended the cancellation of the installment payments due to payment default, for 90 days, as of March 25, 2020).

Municipal

• Barueri:
  • Decree No. 9.202/2020: Extends quarantine measures until October 14, 2020, including the suspension of activities of a non-essential nature carried out in the Direct and Indirect Administration of the Municipality of Barueri.

For more information about the topics raised in this Legal Update, please contact our Tax team.