COVID -19 | Tax and Customs Extraordinary Measures #21

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 08, 2020, to September 14, 2020, we highlight the following:

• Federal

• Law No. 14,057/2020: Establishes a discount on federal special judicial order payments.

• State and Federal District

• Acre:

• Law No. 3,650/2020: Extends, to October, November and December, 2020, as applicable, the deadline for payment of ICMS originally due in the period from March 30 to April 30, 2020;  from May 1 to June 16, 2020; and from June 17 to July 30, 2020, respectively. The extension applies only to the total or partial estimated ICMS (ICMS due previously to the sale, partially or totally) and to differential tax payments due by companies.

• Ceará:

• Law No. 17,277 / 2020: Establishes a special installment program for the payment of ICMS debts related to taxable events that occurred between January 1 and May 31, 2020, and of IPVA debts related to taxable events that occurred on January 1, 2020.

• Mato Grosso:

• Ordinance No. 173/2020-SEFAZ: Extends, until the sixth day of the following month, the term for payment of ICMS due in the period from May through November 2020 by taxpayers in the slaughterhouse or meat refrigeration business.

• São Paulo:

• TIT Ordinance No. 14/2020: Extends, until September 19, 2020, the suspension of terms related to administrative proceedings and in-person assistance on administrative tax litigation, as well as the administrative proceedings deadlines related to the collection of the Motor Vehicle Property Tax ("IPVA") defined by State Decree No. 54,714/2009.

• Rondônia:

• Normative Instruction No. 40/2020/GAB/CRE: Establishes that on September 14, 2020, deadlines will be reinstated for the completion of state tax audits, which were suspended between March 23, 2020, and September 13, 2020.

• Rio de Janeiro:

• Law nº 9.005/2020: Authorizes the State to implement the National Support Program for Micro and Small Enterprises (Pronampe), instituted by Federal Law No. 13,999, of May 18, 2020.

• Municipal

• Manaus

• Municipal Law No. 2,676/2020: Reopens the term to enroll in the  Manaus Amnesty Program (Refis Municipal)—from October 1, 2020, until  December 31, 2020.