Under Ordinance No. 543/20, the Federal Tax Authority has temporarily suspended the term for the practice of procedural acts and administrative proceedings. Public visits to the offices will be restricted to specific services, namely: regularization of the registration of individuals, copy of income tax returns, installment and re-installment payments that are not available online, powers-of-attorney and certain filings. The suspension will occur, initially, up to 29th May 2020, with taxpayer facing services will only being provided upon appointment.
The Federal Tax Authority and the National Treasury Attorney’s Office jointly published Ordinance No. 555/2020 to automatically extend for 90 days the validity of tax certificates relating to federal debts. The extension is applicable to tax certificates that are valid on the date of publication of the Ordinance, i.e., as at 24th March 2020.
CGSN Resolution No. 152/2020 extended the deadline for payment of federal taxes under the Simples Nacional Regime, as follows:
I – taxes due in respect of March 2020, to be paid by 20th April 2020 have been postponed to 20th October 2020;
II – taxes due in respect of April 2020, to be paid by 20th May 2020 have been postponed to 20th November 2020; and
III – taxes due in respect of May 2020, to be paid by 22nd June 2020, have been postponed to 21st December 2020.
Such postponement is also applicable to Individual Microentrepreneurs.
Ordinance No. 7,820/2020 lists the conditions for an extraordinary settlement up to 25th March 2020 in the payment of federal debts enrolled as overdue tax liabilities, as follows:
(i) down payment corresponding to 1% of the total amount of the debts to be settled, divided into up to 3 equal and successive installments;
(ii) payment of the balance in up to 81 months, with up to 97 months in the case of a taxpayer being an individual entrepreneur, microenterprise or small business (for social security and employee contributions, the term is 57 months);
(iii) deferral of payment of the first installment of the installment payment program referred to in the previous item to the last business day of June 2020.
The acceptance of the settlement relating to debts under judicial discussion is subject to the presentation, by the debtor, of a copy of the application for withdrawal of the lawsuit, defenses or appeals related to the credits being settled, with specific application for the closure of the lawsuit with prejudice.
The National Treasury Attorney’s Office, under Ordinance No. 7,821/2010, suspended terms of the active proceedings and debt collection for 90 days, such as the protest of debts enrolled as overdue tax liabilities, the commencement of administrative proceedings for the recognition of tax liability and the exclusion of taxpayers from active installments.
Similarly, the Government of the State of São Paulo will suspend as from 1st April 2020, for an initial period of 90 days, the protest of debts of individuals and companies.
There are several other measures currently under study, which will be updated as soon as they become official.