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 September 22, 2020, to September 28, 2020, we highlight the following:

  • Federal
  • Law No. 14.060/2020: Extends, for one more year beyond the original one-year extension, the term for exemption and suspension of taxes due based on drawback special customs regimes that were supposed to end in 2020.
  • State and Federal District
  • São Paulo:
  • TIT Ordinance No. 16/2020: Provides for the resumption of the counting toward the deadlines related to proceedings and in-person assistance  within the scope of the tax administrative litigation of the Court of Taxes of São Paulo ("TIT"), as well as the deadlines related to the IPVA collection processes, established by State Decree No. 54,714/2009.
  • Municipal
  • Rio de Janeiro:
  • Resolution SMF No. 3184/2020: Restores the service of unlocking the web password to access the municipal tax electronic invoice (NFS-e - NOTA CARIOCA) and requires that requests for unlocking the web password of a legal entity must be made in-person and the unlocking will be done at the time of the time of the request, if granted.

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 2020. 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.