COVID-19 | Tax and Customs Extraordinary Measures #13

As a result of the impacts of COVID-19, Brazil’s federal, state and municipal governments have adopted extraordinary measures in relation to tax collection, compliance with ancillary tax obligations and simplification of customs procedures by the responsible entities.

Among the measures adopted from May 15, 2020, to May 22, 2020, we highlight the following:

• Federal Government

• Resolution ME No. 155/2020: Extends installment payment deadlines for taxpayers under "Simples Nacional" for the months of May, June and July 2020 to August, October and December, respectively.

• Ordinance RFB No. 853/2020: Increases the list of virtual assistance services offered by the Brazilian Fedearl Revenue through "Chat RFB.”

• State and Federal District

• Amazonas

• Ordinance GPGE No. 51/2020: Suspends, during the period of public crisis, administrative and judicial collection measures for enrolled debts, except to avoid the statute of limitations.

• Resolution GSEFAZ No. 20/2020: Extends, until June 30, 2020, the suspension of the deadline of administrative proceedings, including tax audits. 

• Bahia

• State Decree No. 19,701/2020: Suspends, until May 31, 2020, the deadlines of administrative proceedings.

• Pernambuco

• State Decree No. 49,034/2020: Suspends, until May 31, 2020, the deadlines of administrative proceedings.

• Municipal

• Belém

• Municipal Decree No. 96,301/2020-PMB: Suspends, between May 4 and May 31, 2020, the deadlines of administrative proceedings.

• Porto Velho

• Decree of the Presidency/CRF/PMPV No 03/2020: Suspends in-person trials and regulates the implementation of virtual trial sessions in tax administrative proceedings.

• Rio de Janeiro

• SMF Ordinance No. 3,152/2020: Extends for 30 days the suspension of administrative proceeding deadlines.

• Vitória

• Municipal Decree No. 18,094/2020: Regulates the implementation of virtual trial sessions in tax administrative proceedings.

II. Relevant Bills

Federal

• Bill No. 2,735/2020: Proposes an Extraordinary Tax Payment Program (PERT COVID-19) of the Brazilian Federal Revenue Service and the National Treasury Attorney General's Office, due to the state of public crisis caused by the pandemic.

• Estadual:

• Federal District

• Bill No.  40/2020: Proposes the Federal District Tax Payment Incentive Program (REFIS-DF 2020). The project aims to settle debts of ICMS, ISS, IPTU, IPVA, ITBI, ITCD, TLP and non-tax debts. The taxable events covered by the installment program may have occurred up to December 31, 2018, as well as the installment deferred balances referring to taxable events occurring up to the same date.

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

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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.