COVID-19 | Tax and Customs Extraordinary Measures #14

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 22, 2020, to May 29, 2020, we highlight the following:

• Federal Government:

• Provisional Measure No. 973/2020: Exempts companies that operate in the areas known as "Zonas de Processamento de Exportação" to calculate and maintain a minimum of 80% of exports from the total gross revenue accrued with sales of goods or provision of services in the calendar year 2020.

• Decree nº 10.377/2020: Reduces to 0% the rates of tax on financial transactions levied on i) the financing of listed infrastructure works; ii) the loans carried out through Financiadora de Estudos e Projetos (FINEP); and iii) the loans hired by the Câmara de Comercialização de Energia Elétrica (CCEE) to cover deficit or revenue anticipation to companies that provide energy distribution, this later if contracted until December 31, 2020.

• State and Federal District

• Ceará

• CONAT Ordinance No. 148/2020: Authorizes digital manifestations by email from the taxpayers in the administrative tax proceedings within the Ceará Administrative Tax Litigation Council.

• Pará

• Normative Instruction No. 15/2020: Suspends, until June 30, 2020, the administrative proceeding deadlines.

• Paraná

• State Decree No. 4,705/2020: Establishes the ICMS special installment program, in up to six installments, with fine reduction, related to taxable events that occurred from March to May 2020.

• Rio de Janeiro:

• PGE Ordinance No. 4,547/2020: Regulates the extension of the deadline of installments related to debts enrolled as overdue liabilities. Extends, for 60 days, the tax clearance certificates with an expiration date between March 17, 2020, and May 23, 2020, issued by the Rio de Janeiro State Attorney's Office.

• Municipal

• Goiânia

• Tax Council Ordinance No. 01/2020: Regulates the implementation of the virtual trial sessions in the Tax Council.

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