Decree No. 45,615/2016, published on March 31, 2016 in the Official Gazette of the State of Rio de Janeiro, suspends the effects of Decree No. 45,598/2016 and, consequently, suspended the requirement of the unique tax fee for tax services in Rio de Janeiro State– “TUT”, created by Law No. 7,176/2015.
According to the Decree’s statement of reason, the suspension of the effects of the unique tax fee is a consequence of the injunctions granted by the Special Judicial Court of Rio de Janeiro State suspending the effects of Law No. 7,176/2015, which created the TUT.
Therefore, the fees for state tax services established in annex I of section 107 of Decree No. 05/1975 are valid.