On September 15, 2020, SUFIS Ordinance No. 1,386/20 was published, reopening the Portal of Analysis of Tax Benefits, through which appeals can be filed before the Secretary of Finance and Planning against decisions issued by the Deputy Secretary of Finance for the suspension or cancellation of tax benefits.

Annually, in the second semester of each year, Rio de Janeiro State analyzes the tax benefits granted to the taxpayers, with the support of other competent authorities of the Executive Branch, in order to verify compliance with the requirements and conditions of the “non-general” tax benefits, resulting in the maintenance or cancellation of the tax benefit, as set forth in article 4 of Law No. 7,495/2016.

Any appeal against an unfavorable decision rendered by the Deputy Secretary of Finance related to the suspension or cancellation of tax benefits must be filed before the end of the business day on September 29, 2020. Otherwise, the benefit can be cancelled according to Joint Resolution Civil Office and Sefaz No. 11/2018.

After the September 29 deadline, the filing of appeals will only be allowed through Sei-RJ Proceedings identified in the respective tax notifications. Taxpayers must submit documents within 15 days of the notification. Otherwise, the appeal can be rejected, according to §7 of article 5 of Joint Resolution Civil Office and Sefaz No. 11/2018.

For more information on this topic, please contact our Tax team