COVID-19 | Tax and Customs Extraordinary Measures #15

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 from May 29, 2020, to June 9, 2020, we highlight the following:

• Federal Government

• Ordinance PGFN No. 13.338/2020: Amends the Ordinance PGFN No. 7,821/2020 and extends, until June 30, 2020, the deadlines for (i) administrative defense and appeal against a decision made in the Administrative Procedure for Recognition of Responsibility - PARR; (ii) defense against the denial of offset and appeal against the decision rendered in the exclusion process from the Special Tax Amnesty Program - PERT; (iii) early offer of guarantee in tax execution; (iv) Request for Review of Registered Debt - PRDI and appeal against the decision that rejects it;  (v) submission to protest against overdue liabilities certificate; (vi) establishment of new Administrative Procedures for Recognizing Liability - PARR; and (vii) initiation of procedures for the exclusion of taxpayers from installments managed by the Attorney General's Office of the National Treasury due to lack of installment payment as of February 2020.

• State and Federal District

• Mato Grosso do Sul

• State Decree No. 15.447/2020: Suspends, until June 30, 2020, the administrative proceeding deadlines. Also suspends, until July 31, 2020, measures to suspend or cancel enrollment under state register.

• Rio de Janeiro

• State Decree No. 47,112/2020: Extends, until June 21, 2020, the suspension of administrative proceeding deadlines.
• State Decree No. 47,102/2020: Extends, until June 5, 2020, the suspension of administrative proceeding deadlines.

• São Paulo

• Act TIT No. 07/2020 and SFP Ordinance No. 49/2020: Regulates the implementation of the virtual trial sessions in the Court of Taxes and Charges of the State of São Paulo.
• Act TIT No. 06/2020: Extends the suspension of presential trials and the administrative proceeding deadlines within the Court of Taxes and Charges of the State of São Paulo until June 15, 2020.

• Municipal

• Belém

• Municipal Decree No. 96,368/2020: Extends, until June 30, 2020, the deadline for application at the Amnesty Program (“PRI”).

• Florianópolis

• Ordinance No. 12/SMF/GAB/2020: Suspends, until June 30, 2020, administrative proceeding deadlines.

• Rio de Janeiro

• SMF Ordinance No. 3,160/2020 and F/SUBTF Ordinance No. 01/2020: Regulates the Municipal Decree No. 47,421/2020 that establishes tax benefits for IPTU payment from previous years of properties used as hotels.
• SMF Ordinance No. 3,161/2020: Regulates the Municipal Decree No. 47,422/2020 that reestablishes, for 90 days, the Municipal Amnesty Program ("Concilia Rio") for ISS, ITBI, IPTU and Garbage Collection Fee related to triggering events that occurred until December 31, 2019.

• Salvador

• Joint Ordinance No. 26/2020: Suspends, until June 30, 2020, the deadlines of the administrative proceedings, except to avoid the statute of limitations.

For more information about the topics raised in this Legal Update, please contact our Tax team.