COVID-19 | Tax and Customs Extraordinary Measures #12

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 by the responsible entities.

Among the measures effectively adopted from May 8, 2020, to May 15, 2020, we highlight the following:

I. Laws, Provisional Measures, Decrees and Other Legal Rules

• Federal Government:

• Ordinance ME No. 201/2020: Postpones the
  due date of the monthly payments related to installment programs managed by the Brazilian Federal Revenue and the National Treasury.

• Normative Instruction RFB No. 1,950/2020:
  Extends, to the last business day of July, the deadline for the submission of Digital Bookkeeping ("ECD") regarding the calendar year 2019.

• COANA Declaratory Executive Act No. 05/2020: Authorizes the electronic delivery of (i) requirements and appeals related to Repetro; (ii) presentation of Simplified Import Declaration; (iii) delivery of Siscomex qualification requirements and other customs documents.

• SUARA Declaratory Act No. 01/2020: Authorizes the digital request of: (i) clearance certificates; (ii) DARF and GPS rectification; and (iii) special regime requirements.

• State and Federal District

• Amazonas

• State Decree No. 42,278/2020: Extends, until May 31, 2020, the suspension of administrative proceeding deadlines.

• Minas Gerais

• AGE Ordinance No. 53/2020: Suspends the proceedings related to the tax and non-tax debts collection within Minas Gerais State Attorney Office for 45 days, except in cases of limitation period.

• Paraná

• State Decree No. 4,657/2020: Exempts, between April 1, 2020, and June 30, 2020, exemption of ICMS levied on the supply of electric energy to consumers classified in the subclass "Residential of Low Income." This measure does not authorize refund or compensation of amounts already paid.

• State Decree No. 4,658/2020: Suspends, until May 31, 2020, the deadlines in administrative proceedings.

• Rio de Janeiro

• State Law No. 8,824/2020: Authorizes the Executive Branch to grant tax benefits of ICMS levied on operations as well as transport services related to combat the COVID-19 crisis.

• State Decree No. 47,068/2020: Suspends, until May 31, 2020, the administrative tax proceeding deadlines.

• SSER Ordinance No. 223/2020: Regulates the suspension of administrative tax proceeding deadlines until May 31, 2020.

• Rio Grande do Sul

• State Decree No. 55,240/2020: Suspends the administrative tax proceeding deadlines.

• TARF Resolution No. 01/2020: Authorizes and regulates the implementation of the virtual trial sessions in the tax administrative proceedings.

• Rondônia

• PGE Ordinance No. 243/2020: Authorizes the suspension, for 90 days, of (i) measures for extrajudicial charge of debits enrolled as State Overdue Tax Liability; (ii) filing of tax foreclosures; and (iii) requests for seizures, unless they are for avoiding the reach by statue limitation period or related to debits derived from tax evasion.

• Roraima

• State Decree No. 28,791-E/2020: Suspends the administrative tax proceeding deadlines and the statue limitation periods, with exception of those considered urgent or essential.

• São Paulo

• SFP/PGE Ordinance No. 02/2020: Extends, for 90 days, the tax clearance certificates with an expiration date between April 30, 2020, and May 31, 2020.

• TIT Act No. 05/2020: Extends until May 31, 2020, the suspension of (i) trials; (ii) issuance of notifications; and (iii) deadlines related to the administrative proceedings in São Paulo Tax Court ("TIT").

• Municipal

• Belém

• Municipal Decree No. 96,277-PMB/2020: Extends, until May 29, 2020, the suspension of collection procedures and the tax audits.

• Belo Horizonte

• Municipal Decree No. 17,335/2020: Authorizes, for 90 days, the extraordinary installment program for debts enrolled as overdue liabilities.

• Curitiba

• Municipal Complementary Law No. 116/2020: Extends, for three months, the deadlines for payment of the installments of the Curitiba Tax Recovery Programs ("REFIC") related to the period from April to June 2020.

• Porto Alegre

• TART Ordinance No. 01/2020: Establishes the implementation of the virtual trial sessions in the tax administrative proceedings.

• TART Statement No. 04/2020: Suspends, until May 31, 2020, the deadlines in administrative proceedings.

• Porto Velho

• Municipal Law No. 2,753/2020: Establishes, between May 15, 2020, and June 15, 2020, the payment of ISS withheld and not collected, ITBI and fees in up to 120 installments.

• São Paulo

• GABSF Ordinance No. 87/2020: Extends, for 30 days, administrative proceedings deadlines, with retroactive effects to April 17, 2020.

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And for any legal questions related to this pandemic, please contact the authors of this Legal Update or Mayer Brown’s COVID-19 Core Response Team at FW-SIG-COVID-19-Core-Response-Team@mayerbrown.com.