Brazil: The Electronic Taxpayer Domicile - "DEC" Is Introduced At Rio de Janeiro State Treasury Office

Rio de Janeiro State has recently introduced, by Decree No. 45,948/2017, the Electronic Taxpayer Domicile - "DEC". This system will allow digital communication between the tax auditors and taxpayers registered in the State Taxpayers Registry (CAD-ICMS) and will be used by the State Treasury Office for the following acts:

i. Acknowledge of any type of administrative acts;

ii. Remittance  of notifications and summons;

iii. Issuance of notifications and warnings in general.

The registration into this system is irrevocable and has an indefinite period of validity, being effective for all establishments of the same company, including those who had the Taxpayers Registry (CNPJ) granted after the enrollment of the legal entity at DEC. After the taxpayers' enrollment, the notifications from the State Treasury Office will be issued  electronically at the so-called DEC. As a consequence, the  publishing in the Official Gazette or the delivery of notifications by mail will no longer be required.

This system is similar to the one used by the Brazilian Federal Revenue Service (so-called DTE), in which the tax notice is considered received by the taxpayer at the date of access of the Virtual Mailbox (so-called CPV), or ten days after the delivery of the electronic communication, in case the taxpayer doesn´t access the CPV.

The deadlines for the mandatory enrollment vary according to the Taxpayer Enrollment Office, as set forth in Attachment I of SEFAZ Resolution No. 47/2017 (as indicated below), with early registration also being allowed  on the website of Rio de Janeiro State Treasury Office.

Taxpayer Enrollment Office

Deadline for the enrollment

Tax Audit Office Specialized in Supermarkets and Department Stores

May 02, 2017

Tax Audit Office Specialized in Goods Traffic, Intermunicipal and Interstate Transportation Services and Tax Barriers

June 01, 2017

Tax Audit Office Specialized in Customs

June 01, 2017

Tax Audit Office Specialized in Power Energy and Telecommunications

June 01, 2017

Tax Audit Office Specialized in Oil and Fuel

June 01, 2017

Tax Audit Office Specialized in Steel, Metallurgy and Building Materials in General

June 01, 2017

Tax Audit Office Specialized in Tax Substitution Regime

June 01, 2017

Tax Audit Office Specialized in Food Products

June 01, 2017

Tax Audit Office Specialized in Beverages - AFE 11

June 01, 2017

Tax Audit Office Specialized in Vehicles and Road Material

June 01, 2017

Tax Audit office of the Capital - Norte

July 03, 2017

Tax Audit office of the Capital - Bonsucesso

July 03, 2017

Tax Audit office of the Capital - Méier

July 03, 2017

Tax Audit office of the Capital - Irajá

July 03, 2017

Tax Audit office of the Capital - Centro

July 03, 2017

Regional Tax Audit office - Sul

July 03, 2017

Regional Tax Audit office - Barra da Tijuca

July 03, 2017

Regional Tax Audit office - Oeste

July 03, 2017

Tax Audit office - Angra dos Reis

July 03, 2017

Tax Audit office - Araruama

July 03, 2017

Tax Audit office - Barra do Piraí

July 03, 2017

Tax Audit office - Barra Mansa

July 03, 2017

Tax Audit office - Cabo Frio

July 03, 2017

Tax Audit office - Campos dos Goytacazes

July 03, 2017

Tax Audit office - Cantagalo

July 03, 2017

Tax Audit office - Duque de Caxias

July 03, 2017

Tax Audit office - Itaboraí

July 03, 2017

Tax Audit office - Itaguaí

July 03, 2017

Tax Audit office - Itaperuna

July 03, 2017

Tax Audit office - Macaé

July 03, 2017

Tax Audit office - Miguel Pereira

July 03, 2017

Tax Audit office - Niterói

July 03, 2017

Tax Audit office - Nova Friburgo

July 03, 2017

Tax Audit office - Nova Iguaçu

July 03, 2017

Tax Audit office - Petrópolis

July 03, 2017

Tax Audit office - Resende

July 03, 2017

Tax Audit office - Santo Antonio de Pádua

July 03, 2017

Tax Audit office - São Fidélis

July 03, 2017

Tax Audit office - São Gonçalo

July 03, 2017

Tax Audit office - Teresópolis

July 03, 2017

Tax Audit office - Três Rios

July 03, 2017

Tax Audit office - Valença

July 03, 2017

For more information regarding this legal update, please contact .

Observations in this update about Brazilian law are by Tauil & Chequer Advogados. They are not intended to provide legal advice to any entity; any entity considering the possibility of a transaction must seek advice tailored to its particular circumstances.

Visit us at Tauil & Chequer

Founded in 2001, Tauil & Chequer Advogados is a full service law firm with approximately 90 lawyers and offices in Rio de Janeiro, São Paulo and Vitória. T&C represents local and international businesses on their domestic and cross-border activities and offers clients the full range of legal services including: corporate and M&A; debt and equity capital markets; banking and finance; employment and benefits; environmental; intellectual property; litigation and dispute resolution; restructuring, bankruptcy and insolvency; tax; and real estate. The firm has a particularly strong and longstanding presence in the energy, oil and gas and infrastructure industries as well as with pension and investment funds. In December 2009, T&C entered into an agreement to operate in association with Mayer Brown LLP and become "Tauil & Chequer Advogados in association with Mayer Brown LLP."

© Copyright 2017. Tauil & Chequer Advogados, a Brazilian law partnership with which Mayer Brown is associated. All rights reserved.

This article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

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