COVID-19 | Tax and Customs Extraordinary Measures #23

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 effectively adopted from September 22, 2020, to September 28, 2020, we highlight the following:

• Federal

• Law No. 14.060/2020: Extends, for one more year beyond the original one-year extension, the term for exemption and suspension of taxes due based on drawback special customs regimes that were supposed to end in 2020.

• State and Federal District

• São Paulo:

• TIT Ordinance No. 16/2020: Provides for the resumption of the counting toward the deadlines related to proceedings and in-person assistance  within the scope of the tax administrative litigation of the Court of Taxes of São Paulo ("TIT"), as well as the deadlines related to the IPVA collection processes, established by State Decree No. 54,714/2009.

• Municipal

• Rio de Janeiro:

• Resolution SMF No. 3184/2020: Restores the service of unlocking the web password to access the municipal tax electronic invoice (NFS-e - NOTA CARIOCA) and requires that requests for unlocking the web password of a legal entity must be made in-person and the unlocking will be done at the time of the time of the request, if granted.

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