By Ordinance No. 543/20, the Brazilian Federal Revenue Service has temporarily suspended the deadline for procedural acts and administrative procedures. In-person service at its branches will be limited to certain services, namely: regularizing individual taxpayer registration, copying income tax returns, installment and re-installment plans not available online, powers of attorney, and certain protocols. The suspension will initially last until May 29, 2020, and service will only be available by appointment.
The Brazilian Federal Revenue Service and the National Treasury Attorney's Office jointly published Ordinance No. 555/2020 to automatically extend the validity period of tax clearance certificates for federal debts for a period of 90 days, which are valid on the date of publication of the Ordinance, that is, March 24, 2020.
CGSN Resolution No. 152/2020 extended the deadline for payment of federal taxes under the Simples Nacional, as follows:
I – the March 2020 Assessment Period, originally due on April 20, 2020, is due on October 20, 2020;
II – the April 2020 Assessment Period, originally due on May 20, 2020, is due on November 20, 2020; and
III – the May 2020 Assessment Period, originally due on June 22, 2020, is now due on December 21, 2020.
The measure also applies to Individual Microentrepreneurs.
Ordinance No. 7.820/2020 lists the conditions for an extraordinary transaction in the collection of the Union's Active Debt, the deadline for which will be March 25, 2020, and will occur as follows:
(i) down payment corresponding to 1% of the total value of the debts to be transacted, divided into up to 3 equal and successive installments;
(ii) installment of the remainder in up to 81 months, up to 97 months in the case of a natural person, individual entrepreneur, micro-enterprise 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 plan referred to in the previous paragraph until the last business day of June 2020.
Adherence to the proposed transaction relating to debts subject to legal dispute is subject to the submission by the debtor of a copy of the request to withdraw from the actions, objections or appeals relating to the transacted credits, with a request for termination of the respective process with resolution on the merits.
The National Treasury Attorney's Office, through Ordinance No. 7.821/2010, suspended procedural and debt collection deadlines for 90 days, such as protesting active debt certificates, instituting new administrative procedures for acknowledging liability and excluding taxpayers from installment plans.
Similarly, the Government of the State of São Paulo will suspend, starting April 1, 2020, for an initial period of 90 days, the protest of debts of individuals and legal entities.
There are several other measures currently under study, which will be updated as they are published.
