STATE OF RIO DE JANEIRO
State Taxes.
Maturing Taxes. Law No. 8.769/2020 suspended the deadlines for declaring the occurrence of a taxable event for the ITCMD, as well as its payment, and its return is scheduled for 60 (sixty) days after the completion of the Contingency Plan.
Exemption of ICMS in electric energy bills. The Law 8.766, dated 03.23.2020, postpones, for the period of 180 days, the collection of ICMS charged on electric energy bills and telecommunication services, of the consumers who were directed affected by the natural disasters caused by the rains on January, February and March of 2020 and by the coronavirus. The measure depends on complementary rulings from the Executive Power, which might clarify about affected taxpayers and suspension of tax collection in the monthly bill.
Extension of Payment Dates. PGE Resolution No. 4,547, of 05.25.2020, extended the deadlines for payment of installments overdue as of March 20th, 2020, related to installment plans granted for debts enrolled for enforcement, which must be paid in following terms:
I – installments originally due on March 20, 2020, will expire on June 20, 2020;
II – installments originally due between March 21, 2020 and April 10, 2020 will expire on July 10, 2020 ;
III – installments originally due between April 11, 2020 and April 20, 2020 will expire on July 20, 2020;
IV – installments originally due between April 21, 2020 and May 10, 2020 will expire on August 10, 2020;
V – installments originally due between May 11, 2020 and May 20, 2020 will expire on August 20, 2020;
VI – installments due between May 21, 2020 and May 30, 2020 will expire on September 10, 2020.
The due date for filing of the DUB-ICMS relating to the 2nd semester of 2019 was extended for April 30th, 2020 (Resolution No. 136, of 03.23.2020).
Taxpayer Service.
The Rio de Janeiro State Secretariat of Treasury suspended the service to the outside public and the entrance of visitors, except in cases of proved emergency, which will have to be previously submitted to the e-mail address ouvidoria@fazenda.rj.gov.br. The deadlines relating to administrative proceedings, as well as access to the physical records, were suspended until April 1st, 2020 (Decree No. 46,973/2020). The deadlines relating to administrative proceedings, as well as access to the physical records, were suspended until May 31st, 2020 (Decree No. 47,060, of May 11, 2020).
Certificates.
The State’s Attorney’s Office of Rio de Janeiro (PGE/RJ) also postponed for 60 days the Clearance Certificates – valid until March 17th, 2020 – of debts enrolled for enforcement (Resolution PGE No. 4,532, of 03.23.2020).
In addition, SEFAZ Resolution No. 142/2020, established that the validity of tax regularity certificates issued until March 22, 2020, during the term of Decree No. 47.027/2020, will have their validity extended until May 22, 2020.
Rio de Janeiro State Board of Tax Appeals.
The distribution of proceedings and the judgment sessions were suspended for the period of 03.16.2020 to 03.30.2020 (Ordinance CC RJ No. 38/2020), and it is possible that the institution will establish virtual judgments.
The course of the procedural period in administrative proceedings before the Public Administration of the State of Rio de Janeiro was also suspended, as well as access to the records of the physical files, until May 31st, of 2020 (Decree No. 47,068, of May 11, 2020).
STATE OF SÃO PAULO
State Taxes.
There is still no provision for suspension or deferral of payment of maturing taxes. However, Sao Paulo State Attorney-General’s Office (PGE/SP) suspended for 90 (ninety) days new default notice procedures (Ordinance SUBG/CTF No. 002, of 03.19.2020).
Taxpayer Service.
According to Resolution SFP No. 26, of 03.24.2020, each Tax Regional Delegate and Director of Taxpayer Service, Management and Compliance may: (i) define the hours of service in the units under their jurisdiction; and (ii) determine the suspension of on-site service, due to nonviability and inadequacy of sustaining the service with only the person outside of the risk group.
The taxpayer service in the PGE/SP, in all the units, is occurring, exclusively, in a remote manner, by e-mail and/or telephone numbers informed in the website (Decree No. 64,879/2020 and Resolution PGE No. 10, of 03.23.2020).
TIT.
The State Board of Tax Appeals (TIT) suspended judgment sessions and notifications until May 31, 2020, but, since the proceeding are electronic, the deadlines were not suspended (Act TIT 02/2020 and Act TIT 05/2020).
Certificates.
The Joint Resolution SFP/PGE No. 1, of April 2, 2020, extended for 90 (ninety) days the validity of positive certificates with negative effects, due in the period between 03.01.2020 and 04.30.2020.