As a result of the impacts caused by COVID-19, extraordinary measures are being adopted by the Federal, State and Municipal governments in relation to taxes collection, compliance with ancillary tax obligations and customs procedures, by the responsible entities.
Among the measures effectively adopted until today, we highlight the following:
- Federal Government
- Ordinance ME No. 139/2020: extends the due date for the payment of PIS and COFINS; as well as the social security contribution of 20% on payroll; and the social security contribution due by the domestic employer, all related to the month calendar of March and April, 2020 for July and September, 2020
- Normative Instruction RFB No. 1,932/2020: extends i) to the15th business day the deadline to submit the DCTF that should originally be filed on April, May and June 2020; and ii) to the 10th business day the deadline to submit the EFD-Contribuições that should originally be filed on April, May and June 2020.
- Resolution CSGN No. 154/2020: extends the deadlines for the payment of Simples Nacional.
- State and Federal District
- Mato Grosso
- SEFAZ Ordinance No. 64/2020: postpone to 04/10/2020 the payment of ICMS due in March 2020 applicable to the concessionaires of the public power supply service.
- State Decree No. 40,170/2020: provides the ICMS differential rate (DIFAL) deferral in inter-state acquisitions of medical equipment by hospital, clinics and similar establishments to be integrated as fixed assets.
- State Decree No. 40,171/2020: Extends, for 90 days: (i) the validity of tax clearance certificates; (ii) the payments in installments include in the Paraíba Amnesty Program; (iii) the deadline for payment of ICMS due by companies included in SIMPLES for the period from April to June 2020. Suspends: (i) for 30 days, the enrollment under overdue tax liability; and (ii) for 90 days, enforcement procedures by the State Prosecution Office.
- State Decree No. 4,412/2020: reduces the ICMS and ICMS-ST calculation basis for sale of medicines.
- SF Ordinance No. 73/2020: excludes specific taxpayers from the extension of deadlines established in State Decree No. 48,875/2020, as wholesale of food, power and personal care products, among others.
- Rio de Janeiro:
- Ordinance SSER No. 221/2020: extends the effects of Ordinance SSER No. 219 while persists the State Decree No. 47.006/2020, extending, thereby, the suspension of the terms for filling appeals in administrative proceedings.
- Rio Grande do Sul
- SEFAZ Normative Instruction No. 02/2020: suspends the trials at Court of Administrative Tax Appeals (TARF) from 03/19/2020 to 04/30/2020.
- SEFAZ/CAF/PRES/Ordinance No. 001/2020: suspends, as of 03/23/2020, the deadlines to practice any acts on tax administrative proceedings until the normalization of Financial Office (SEFAZ) activities. From the same date, trial sessions will be held by videoconference only for the Special Restitution Processes.
- São Paulo
- State Decree No. 64,917/2020: suspends the deadlines related to the administrative proceedings in the State of São Paulo while the public calamity persists.
- State Treasury Office and State Attorney's Ordinance No. 01/2020: the validity of tax clearance certificates are extended for 90 (ninety) days.
- Finance Department Ordinance nº 01/2020: suspends, for 30 days, the deadlines in tax administrative proceedings, since March 28, 2020.
- Belo Horizonte
- Municipal Decree No. 17,319/2020: extends for 90 days the validity of tax clearance certificates that were valid on March 18, 2020.
- Ordinance No. 022/2020-GS/SEMUT: extends for 6 months deadline payments related to the ISS, under the scope of simplified tax system (Simples Nacional), as follows: regarding the period of March, April and May, the new payment date are September 2020, October 2020 and November 2020, respectively.
- Joint Ordinance No. 02/2020: (i) extends the ISS payment deadline for March, April and May 2020, for the fourth month following its expiration, without levy of fine or interest, for tax payers working in: tourism, lodging and similar activities, public entertainment, beauty and personal hygiene. It does not apply to ISS withheld at source;
(ii) suspends, for 90 (ninety) days, the procedures for: (a) administrative tax collection, including enrollment under overdue tax liability, (b) protest of debits enrolled as overdue liabilities, (c) taxpayer's registration on Credit Protection Registers, (d) requests for attachment of financial assets in tax foreclosures, (e) filing of tax foreclosures, (f) taxpayer disqualification in the municipal taxpayer records or in simplified tax system (Simples Nacional);
(iii) extends until 06/30/2020 the deadlines due from 03/21/2020 for ancillary obligations.
- São Paulo
- Municipal Decree No. 59;326/2020: (i) the validity of tax clearance certificates are extended for 90 (ninety) days; (ii) suspends procedures for collecting or protest of debits enrolled as overdue liabilities for 60 days, with exception to debits which are close to reach the statue limitation; (iii) suspends for 30 (thirty) days, the enrollment under overdue tax liability; (iv) suspends for 90 (ninety) days, the enrollment under the Municipal Registry of Outstanding Credits; and (v) suspends, for 30 (thirty) days, the deadlines in the administrative tax proceedings.
For more information about the topics raised in this Legal Update, please contact our Tax team.