COVID -19 | Tax and Customs extraordinary measures – 3rd edition

As a result of the impacts caused by COVID-19, extraordinary measures are beginning to be held by the Federal, State and Municipal governments in relation to taxes collection, compliance with ancillary tax obligations and customs procedures simplification by the responsible entities.

Among the measures effectively adopted from March 23 to March 26 of 2020, we highlight the following:

• Federal Government

• Circular No. 893/2020: suspends the payments to be made to the Guarantee Fund for Length of Service payment (the so-called "FGTS") related to March, April and May 2020, provided that ancillary obligations related to FGTS are timely filed. In case the ancillary obligations are not filed until June 20, 2020, the payments will be considered as overdue and subject to interest and fine. The Circular CEF No. 893/2020 also provides the extension for 90 days of the validity of the FGTS' clearance certificates valid on March 22, 2020.

• RFB/PGFN Ordinance No. 555/2020: provides the extension, for 90 days, of federal tax clearance certificates valid on March 23, 2020.

• PGFN Ordinance No. 8.457/2020: provides the extension for individuals and legal entities to include debts on the federal tax transaction up to the date in which the Provisional Measure No. 899/2019 loses its enforceability.

• SECEX Ordinance No. 18/2020: dismiss the filing of import licensing of plastic tubes for vacuum blood collection imported from Germany, China, United States and United Kingdom (CAMEX Resolution No. 26/2015), as well of disposable syringes for general use imported from China (CAMEX Resolution No. 58/2015) during the period in which the emergency international state caused by coronavirus remains open.

• GECEX Resolution No. 23/2020: suspends, until 9/30/2020, the anti-dumping duty on imports of disposable syringes for general use from China and plastic tubes for vacuum blood collection from Germany, China, the United States and the United Kingdom.

• GECEX Resolution No. 22/2020: reduces to zero, on a temporary basis, the Import Tax rate levied on products used to combat and prevent Covid-19. 

• Resolution CGSN No. 153/2020: provides the extension, until June 30, 2020, of the term for filing ancillary obligations by individual and legal entities in relation to the Simplified Tax System (the so-called "SIMPLES"), namely the DEFIS and DASN-Simei.

• State and Federal District

• Bahia

• State Decree No. 19,568/2020: exempts ICMS on operations with medical and hospital products destined to the State Direct Public Administration Bodies and their Foundations and Autarchies.

• Ceará

• State Decree No. 33.526/2020: suspends and extends the filing deadlines in administrative proceedings at Ceará State Treasury Office for 60 (sixty) days.

• Distrito Federal/Federal District

• State Law No. 6,521/2020: authorizes the reduction of ICMS rate to 7%, with the possibility of accruing non-cumulative tax credits, or, provided authorized by a CONFAZ Convention, the exemption of ICMS levied on internal operations with listed medical and hospital products.

• State Decree No. 40,549/2020: includes the products listed in State Law No. 6,521/2020 in the list of Item I of Annex I of ICMS Regulations in Distrito Federal, which refers to exempted operations.

• Goiás

• Ordinance GSE No. 1.458/2020: i) restricts physical services offered by the State's Economy Office; ii) provides the extension for filing ancillary obligations (fiscal bookkeeping (EFD); issuing de GIA related to the ICMS-ST; issuing DANFE; tax form related to the causa mortis transfer and donation of any property; tax books authentication); and iii) suspends the terms for filing petitions and appeals in administrative proceeding, as well as the proceedings related to the issuance of state assessments, with exception of those that are carried out to prevent the running of statute of limitations, that are related to flagrant of tax illicit or that are carried out to avoid acts that obstruct the coronavirus prevention.

• Maranhão

• State Provisional Measure No. 307/2020: reduces to 12% the ICMS rate levied on medical products listed on the measure.

• GABIN/SEFAZ Ordinance No. 101:  extends, until March 31, 2020, the deadline for filing ancillary obligation, namely, DIEF and EFD, related to February 2020.

• GABIN Ordinance No. 102: suspends, for 15 (fifteen) days, trials and deadlines on administrative proceedings at the Administrative Tax Appeals Court ("TARF"). In addition, it postponed to May 29, 2020, the deadline to include debt in the tax benefit program created by Ordinance No. 273/2014.

• Mato Grosso

• State Decree No. 417/2020: suspends, for 30 (thirty) days, the deadlines on administrative proceedings at the State Executive Branch.

• Mato Grosso do Sul

• State Decree No. 15,401/2020: extends, until the last business day of the month following the respective reference month, the deadline for filing EFD related to February to July 2020. In addition, validity of tax clearance certificates issued until 03/25/2020 are extended for an equal period.

• State Decree No. 15,402/2020: postponed to April 15, 2020, the term to include debts in the tax  amnesty program established by Law No. 5,457/2019 and by Decree No. 15.349/2020, as well as postponed to June 15, 2020, the deadline for paying the single or first installment(s) under the program.

• SEFAZ Resolution No. 3,085/2020: suspends, from March 20, 2020, to April 30, 2020, the deadline for: (i) filing defends, appeals and other petition in tax administrative proceedings; (ii) the imposition and assessment of fines; (iii) administrative tax procedures, whose continuation or conclusion depends on the subpoena or notification of the interested party or the practice of an act under his responsibility; and (iv) acts directed to suspend or cancel the taxpayer's state tax ID, except in case of fraud. It also suspends  the trial sessions held by the Administrative Tax Court. Special tax regimes and specific authorizations that expired or shall be filed from March 20, 2020, to April 30, 2020 are extended until May 1st, 2020.

• Minas Gerais

• State Decree nº 47.898 / 2020: extends, for 90 (ninety) days, tax clearance certificates issued between January 1st, 2020, and March 26, 2020. Suspends, for 90 (ninety) days, except to avoid the running of the statute of limitations, the enrollment of debts for judicial collection.

• Pará

• State Decree No. 622/2020: Includes, as essential products for purposes of the products included in the staple foods' basket, which benefit from tax redutcions, namely (i) hand sanitizer; (ii) medical gloves; (iii) medical masks; (iv) sodium hypochlorite 5%; and (v) alcohol solution 70%.

• Pernambuco

• State Decree No.  48.838/2020: extinguishes the limit for offsetting presumed tax credits from March to June 2020 for transactions made by wholesale commercial establishments dealing with grocery, cleaning, personal hygiene, office material and beverage.

• Rio de Janeiro

• State Law No. 8,765/2020: authorizes the Executive to postpone, for 180 days, the ICMS levied on energy and telecommunication services' bills of those consumers afflicted by natural disasters due to the rainfalls of January and February, 2020 and by COVID-19.

• State Decree No. 46,982/2020: extends, for 60 days, the deadline to include tax and non-tax debts on the State Tax Amnesty Program.

• SEFAZ Resolution No. 136/2020: suspends, until April 30, 2020, the deadline for filing the so-called DUB-ICMS related to the second half of 2019. It also extends, for 90 days, the tax clearance certificates issued from March 23, 2020 until the calamity state declared by the State Government persists.

• Rio Grande do Sul

• State Decree No. 55,128/2020: suspends, for 30 days, the deadline for filing  defenses and appeal in administrative proceedings at direct and indirect state public administration.

• Santa Catarina

• State Decree No. 525/2020: suspends, for 30 days, the deadline for filing  defenses and appeal in administrative proceedings at the bodies and entities of the State Executive Branch.

• Sergipe

• State Decree No. 40,566/2020: determines that deadline terms should be multiplied by two during 90 days. In addition, installments granted to taxpayers will not be canceled in case of a 90 days delay in payment. It also suspends, for 120  days, (i) the inclusion of taxpayers in SEFAZ's inability record; (ii) the negativity in credit protection or delinquent control systems, related to tax credits already enrolled for judicial collection; and (iii) the filing of Tax Foreclosures, except when required to avoid the running of the statute of limitations.

• Municipal

• Rio de Janeiro

• Resolution SMF No. 3.134/2020: suspends, for 30 (thirty) days, the deadlines for filing defense and appeals in administrative proceedings.

• Niteró

• Municipal Decree No. 13.517/2020: suspends, until April 10, 2020, the deadlines in administrative tax proceedings and the collection of municipal tax debts.

• SMF Resolution No. 044/2020: postpones the deadlines for paying ISS when the taxpayer is required to issue the electronic invoice ("NFS-e") and for filing ancillary obligations, namely the DSR, as well as suspends, for 15 days, the deadlines on administrative proceedings.

• Recife

• Municipal Decree No. 33,549/2020: suspends the deadlines filing defenses and appeals in administrative proceedings, as well to register or cancel municipal registration or changes for legal entities that are not users of Redesim. In addition, extends, for 60 (sixty) days: (i) tax clearance certificates valid on March 21, 2020, (ii) the term of certificates expired, counting from expiration date, until March 21, 2020. The Finance Secretary is responsible for determining the end of the suspensions referred to in the decree. Taxpayers, however, are not exempted from providing information on tax obligations and must comply with the requirements received online.