Given the increase in cases resulting from COVID-19, which led to the recognition of the state of public calamity by the Brazilian Senate (Legislative Decree No. 6, of 2020) and by the States of Rio de Janeiro (Decree No. 46,984, of 03.20.2020) and São Paulo (Decree No. 64,879, of 03.20.2020), as well as to the recognition of the state of emergency by the governments of the Municipalities of Rio de Janeiro (Decree No. 47,263, of 03.17.2020) and São Paulo (Decree No. 59,283, of 03.16.2020), among others, several measures have been published, daily, to mitigate the severe impacts on the economy.

Some rules were published, providing for the extension of the deadlines for payment of some taxes and compliance with ancillary obligations, in addition to the reduction of zero the Import Tax (II) and Tax on Industrialized Products (IPI) rate for products related to the prevention and fight against coronavirus.

Norms were also issued suspending debt collection measures, avoiding friendly collections, enrollment in CADIN and enforceable debts’ list, protest of active debt certificates, as well as extending the validity of tax regularity certificates.

Although long-awaited, Federal Revenue Office did not issue a broad normative act based on Ordinance MF No. 12, dated January 20th, 2012, to extend the deadline for payment of federal taxes and also installments plans granted by the Treasury Attorney-General’s Office (PGFN), owed by taxpayers domiciled in municipalities under a state of public calamity recognized by a State decree.

Numerous court decisions have already been handed down, broadly removing any late payment charges due to delay in paying taxes and fulfilling ancillary obligations, given the characterization of force majeure due to the coronavirus pandemic.

We highlight, below, the main aspects of the legislation already published with impacts on the collection of taxes, in litigation and tax transactions:


FEDERAL LEVEL

To access the main Federal tax measures, click here.


STATE LEVEL

To access the main state tax measures, click here.


MUNICIPAL LEVEL

To access the main Federal tax measures, click here.


INSTALLMENTS AND SPECIAL PROGRAMS

To access our newsletter about the Extraordinary Transaction of overdue federal liabilities, click here.

To access our newsletter about the tax benefits approved by the Municipality of Rio de Janeiro, click here.

To access our newsletter about the extension of the maturity of the installments on programs administered by RFB and PGFN, click here.

 


Our teams from offices in Rio de Janeiro and São Paulo are available to answer any questions about the measures described above.