The Brazilian Federal Revenue Service has temporarily suspended deadlines for procedural acts and administrative procedures. The measure was adopted as a way to reduce the impacts of the new coronavirus pandemic and to effectively address the public health emergency.

With this stance, several actions are suspended, including notification for tax payments and exclusion of taxpayers from payment plans due to non-payment of installments.

Furthermore, in-person service at the units will be restricted until May 29th, and the solution will be to conduct it exclusively through prior scheduling.

Some services essential to the completion of certain activities will continue to operate normally under the new guidelines of the Ordinance, such as the regularization of Individual Taxpayer Registration, the declaration of certain ancillary obligations, and the carrying out of investigations by Tax Auditors without ties to the customs clearance location, in order to foster collaboration among members of the Administration, who are currently reduced in number due to Covid-19.

International trade operators must stay alert to changes and adapt to the current crisis, and the assistance of a legal team is important to anticipate any potential needs.

It is important to highlight that tax procedures aimed at determining the origin, availability, and transfer of assets are proceeding normally. However, it is essential to obtain more information about which deadlines will be temporarily suspended and which will continue to run.

Source: Conjur

Put Gian Lucca Jorri,Lawyer, graduated in Law in 2016 from the Catholic University of Santos. Area of Expertise: Customs Law and Tax Law, OAB (Brazilian Bar Association): 404.759.