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.
Among the measures effectively adopted from August 31, 2020, to September 07, 2020, we highlight the following:
- RFB Ordinance No. 4,287/2020: Suspends, until September 30, 2020, the administrative procedures for exclusion of installment payments for taxpayers for default of payment.
- PGFN Ordinance No. 20,407/2020: Suspends, until September 30, 2020, the beginning of procedures for the exclusion of taxpayers from installment payments managed by the Attorney General's Office of the National Treasury, whose basis for termination was the lack of payment as of February 2020.
- State and Federal District
Lei nº 20.840/2020: Suspends, from March 12, 2020, until the end of the emergency health crisis declared by the Executive Branch, the following administrative measures: i) enrollment of overdue liabilities for judicial collection; ii) remittance of the overdue liabilities to the State Attorney's Office for judicial collection; and iii) cancellation of installment payment programs due to default, provided that payment term expired after March 13, 2020.
- São Paulo
State Decree No. 65,171/2020: Establishes the conditions for the exceptional re-inclusion of taxpayers in certain State of São Paulo Installment Programs ("PEP") as a result of default that occurred between March 1, 2020, and July 30, 2020.
SEMFAZ Resolution No. 11/2020: Extends, until November 27, 2020, the deadline for enrollment of tax debts in the Municipal Amnesty Program (REFIM).
- São Luís
Municipal Decree nº 55.683/2020: Extends, until September 30, 2020, the deadline for enrollment of debts in the Municipal Special Tax Amnesty Program (REFAZ).
Municipal Decree No. 32,786/2020: Extends, until September 30, 2020, the validity of Tax Clearance Certificates that were valid between March 16, 2020, and September 29, 2020. Extends, until September 30, 2020, the opportunity to request a Tax Clearance Certificate related to a period prior to March 16, 2020.
Originally published by Mayer Brown, September 2020
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This article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.