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.

Among the measures effectively adopted from August 25, 2020, to August 31, 2020, we highlight the following:

  • Federal
  • PGFN Ordinance No. 451/2020: Extends, for 30 days, the suspension period for the administrative measures for credits from federal public  entities: (i) remittance of correspondence to the debtor for conciliation and (ii) filing of protest of overdue liabilities.
  • PGFN Ordinance No. 20,162/2020: Extends, until September 30, 2020, the deadline for enrollment in the exceptional installment program.
  • RFB Ordinance 4.261/2020: Establishes the return of personal assistance service at the Federal Revenue Service and revokes Ordinance No. 543/2020, which originally suspended the collection acts and administrative proceedings deadlines.
  • State and Federal District
  • Minas Gerais
  • State Decree No. 48,029/2020: Exempts the ICMS that would otherwise be levied on certain products and equipment as long as they are purchased by public entity health care providers to care for patients infected with COVID-19.
  • Rio Grande do Sul
  • Normative Instruction RE No. 65/2020: Extends, until December 28, 2020, the cancellation of installment payments program that would have been due for default of payment. It also extends until November 26, 2020, the moratorium on other payments due.
  • Municipal
  • Florianópolis
  • Normative Instruction No. 01/SMF/GAB/2020: Regulates the implementation of the virtual trial sessions at the Florianópolis Administrative Court of Taxes (TAT).
  • Salvador
  • Joint Ordinance No. 39/2020: Suspends, until September 30, 2020, the deadlines related to administrative proceedings before SEFAZ and the Municipal Tax Attorney Office.
  • Ordinance No. 36/2020: Regulates the implementation of the virtual trial sessions at the Municipal Council of Taxes (CMT).

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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."

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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.