MUNICIPALITY OF RIO DE JANEIRO

Taxes.

The Municipality of Rio de Janeiro has approved some measures to reduce the effects of the COVID-19 pandemic and, at the same time, stimulate municipal tax collection.

The measures, such as the return of Concilia Rio and reduction of IPTU and TCL, are provided for in Law No. 6,740, of May 8, 2020, and are regulated by Decrees No. 47,419, 47,421 and 47,422, all published in the Official Gazette of May 11, 2020.

You can find more details about these measures in our newsletter about them, clicking here.

Taxpayer Service in SMF-Rio.

Among the emergency measures imposed on all SMF-Rio bodies, we point out the suspension, for an indefinite time, of the deadlines for challenges, administrative appeals, compliance with requirements, cancellation of municipal registration or exclusion of services from the register of economic activities (Decree No. 47,267, of 03.17.2020 and Decree No. 47,282, of 03.21.2020).

Also, the following procedures will be performed, exclusively, via electronic mail, by way of e-mail address made available in the Municipal Secretariat of Treasury of Rio de Janeiro’s (SMF/RJ) website: (i) taxpayer service for answering questions on tax compliance; (ii) requests of payments allocation; (iii) requests of revision of sale value in non-litigious proceedings; and (iv) other requests and requisitions to be determined in an Ordinance of the Secretary of Treasury.

Certificates.

The expiration date of Service Tax (ISS) clearance certificates was postponed for 60 (sixty) days (Decree No. 47,264, of 03.17.2020).

Municipal Board of Tax Appeals.

The dates for the Council’s sessions, as well as the procedure to be followed, were regulated by SMF Resolution No. 3,137/2020, which determined that they will be held virtually using the video conferencing tool ZOOM.

MUNICIPALITY OF SÃO PAULO

Taxes.

There is still no provision for suspension or deferral of payment of overdue municipal taxes.

Taxpayer Service in SMF-São Paulo.

Each unit must establish conditions of access to municipal buildings, limiting entry to the people essential to the execution and fruition of services, and for the time strictly necessary. All regulatory and legal deadlines were suspended until May 15th, 2020, without prejudice to any extension (Decree MSP No. 59,348, dated 4.14.2020).

City Board of Tax Appeals.

The virtual judgment sessions will take place from May 14th, 2020, as provided in Ordinance SF no. 81/2020. During this period, the service in the City Board of Tax Appeals will occur, preferentially, through the e-mails: cmt@prefeitura.sp.gov.br e cmtvista@prefeitura.sp.gov.br, Phone: (11) 2873-7700.

OTHERS MUNICIPALITIES

Municipality of Niterói.

The Municipality of Niterói, in the metropolitan region of Rio de Janeiro, extended the ISS due dates by 3 (three) months (Resolution SMF No. 44/2020). Taxpayer service at the Municipal Department of Treasury, judgments at the Tax Appeals Council, and deadlines in administrative proceedings are suspended.

Municipality of São Gonçalo.

The Municipality of São Gonçalo, also in the metropolitan region of Rio de Janeiro, extended the expiration dates of ISS and various police and public service fees by 6 (six) months (Decree No. 073/2020). Taxpayer service and deadlines relating to the Municipal Department of Treasury and the Municipal Attorney-General’s Office are suspended.

Municipality of Macaé.

The Municipality of Macaé, in the north of Rio de Janeiro State, suspended indefinitely the collection of IPTU for individuals and legal entities, as well as the due dates for payment of municipal fees and fines (Decree No. 34/2020). The City Hall suspended the taxpayer service at the Treasury Department, including to adhere to the Municipal Refinancing Program (REFIM) and request exemption from IPTU. The deadlines that have already been stipulated and formalized will not change.

Municipality of Campos dos Goytacazes.

The Municipality of Campos dos Goytacazes extended the deadline for payment of municipal taxes due between 03/18/2020 and 04/30/2020, to July 10th, 2020 (Decree No. 46/2020). Payment may be carried out in 2 (two) installments, 07/10/2020 and 08/10/2020. The Decree also suspended for 90 (ninety) days the establishment of new administrative collection procedures, the forwarding of debts for default notice, the opening of procedures for cancelation of current installments (provided they are paid until 03/18/2020), and extended for 30 (thirty) days the clearance certificates expired during the period from 03/18/2020 to 04/30/2020.