April 14, 2020

COVID -19 | Tax and Customs Extraordinary Measures #7

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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 by the responsible entities.

Among the measures effectively adopted until today, we highlight the following:

  • Federal Government
  • Decree No. 10,318/2020: Reduces to zero, until September 30, 2020, the rates of PIS, COFINS, PIS-import and COFINS-import levied on listed drugs.
  • Ordinance ME No. 150/2020: Extends the due date of Social Security Contribution on Gross Revenue (CPRB); agribusiness social contribution; rural social contribution; and the contribution due by the domestic employer accrued in March and April 2020 to July and September 2020, respectively.

  • Normative Instruction RFB No. 1,934/2020: Postpones the deadline to file the Exit Income Tax Return, in the event of permanent or temporary departure, as well the Final Income Tax Return (for deceased) to June 30, 2020.
  • Normative Instruction RFB No. 1,935/2020: Extends the list of services provided virtually including, among others, the possibility to solve open debits; as well as general orientation regarding installment payments, refund requests and offset returns by the Brazilian Federal Revenue Office.

  • Resolution CGCCE No. 31/2020: Reduces to zero, until September 30, 2020, the Import Tax rates (“II”) of medical and hospital products listed in the annex of the Resolution.
  • State and Federal District
    • Amazonas
  • Ordinance No. 46/2020 – GPGE: Suspends, for 45 days, (i) the request for unavailability of assets or online seizure of money on deposit or financial investment; (ii) protest request; and (iii) the requirement for expropriation of assets acts.
    • Bahia
  • State Decree No. 19,618/2020: Institutes the possibility of online trials performed through videoconference related to tax administrative proceedings.
  • State Decree No. 19,619/2020: Extends the due date of ICMS accrued by micro and small companies under the simplified taxation system (Simples Nacional) in March, April and May 2020 to July 20, August 20 and September 21, 2020, respectively. In addition, the ICMS accrued by the individual micro entrepreneur related to March, April and May 2020 will be due on October 20, November 20 and December 21, 2020, respectively.
    • Mato Grosso
  • State Law No. 11,107/2020: Reduces to seven percent the ICMS rate levied on internal operations with listed medical and hospital products. Also authorizes the Executive Branch to reduce such rate or to grant exemption.
    • Pará
  • State Decree No. 663/2020: Extends the payment date of ICMS for the months of March, April and May 2020, authorizing the payment in percentages of 60 percent and 40 percent, depending on obligations' deadlines. This measure is not applicable to operations (i) involving tax substitution or anticipation of tax payment; (ii) subject to the payment of the difference in rates; (iii) with electricity or telecommunications services; or (iv) special condition obligations.
    • Paraíba
  • State Decree No. 40,177/2020: Extends, for 90  days, the deadlines related to the Tax Installments Plans, related to April, May and June 2020.
    • Rio Grande do Norte
  • State Decree No. 29,599/2020: (i) Suspends until April 23, 2020, all deadlines related to the administrative proceedings and (ii) extends, for 90 days, Tax Clearance Certificates validity.
    • Rondônia
  • State Law No. 4,728/2020: Extends to June 9, 2020, the deadline to adhere to the ICMS, IPVA and ITCD refinancing programs.
  • Joint Resolution No. 003/2020/CRE/SEFIN: Suspends, until the last day of the second month following that in which the state of public calamity ends, the deadline for complying with the mandatory issue of MDF-e. It also suspends, for 30 days, notifications related to tax actions, including notice of Tax Assessments.
  • Normative Instruction No. 13/2020/GAB/CRE/SEFIN: Suspends, until the last day of the second month following that in which the state of public calamity ends, the deadline for closing fiscal audits. This suspension is not applicable in the event of statute of limitations.
    • Roraima
  • State Decree nº 28,694-E/2020: Suspends, for 15 more days, the administrative proceeding deadlines and the statute of limitations period, except the cases considered urgent or essential.
    • Sergipe
  • Ordinance SEFAZ No. 127/2020: Extends the deadline for ICMS payment under Simples Nacional, as follows: (i) the individual micro entrepreneurs deadlines from March, April and May are extended to October, November and December 2020, respectively; (ii) the Micro-Enterprises (Microempresas) and Small Companies (Empresas de Pequeno Porte) deadlines from March, April and May are extended to July, August and September 2020, respectively.
  • Municipal
    • Belém
  • Municipal Decree nº 96.067/2020-PMB: Institutes the Amnesty Program (“PRI”) to tax and non-tax debts for taxable events that occurred until December 31, 2019. The following taxes are not included in the PRI: ISS under Simples Nacional, ITBI and the withheld taxes, among others. The debts can be paid in up to 50 installments, and the enrollment can be made until April 30, 2020.
    • Natal
  • Ordinance No. 024/2020 – GS SEMUT: Extends the deadline for ISS payment due by companies included in SIMPLES Nacional as follows: (i) the individual micro entrepreneurs deadlines from March, April and May are extended to October, November and December 2020, respectively; (ii) the Micro-Enterprises (Microempresas) and Small Companies (Empresas de Pequeno Porte) deadlines from March, April and May are extended to July, August and September 2020, respectively.
    • Recife
  • SEFIN Ordinance No. 13/2020: Establishes the economic activities subject to the extension of the ISS payment term provided in the terms of the Joint Ordinance No. 02/2020, such as tourism, public entertainment, beauty and personal hygiene.
  • SEFIN Ordinance No. 14/2020: Extends, in three months, the deadlines for payment of ISS calculated in Simples Nacional from March to May 2020.
    • Rio de Janeiro
  • Municipal Decree No. 47,336/2020: Allows the offset of the ISS and IPTU tax debts due by hotel establishments, which tax events occurred until January 31, 2020, with credits that will be owed by the Municipality to hotel establishments that host elderly people from poor communities due to the COVID-19 crisis, upon prior contracting and in the form to be indicated by an act of the competent authority.

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