As a result of the impacts caused by the COVID-19 pandemic, extraordinary measures are beginning to be taken by Federal, State and Municipal governments in relation to tax collection, compliance with ancillary tax obligations, and customs procedures simplification.

Among the measures recently adopted, we highlight the following:

União Federal

Provisional Measure No. 927/2020

Suspends payment of contributions to the Unemployment Guarantee Fund (F.G.T.S.) related to March, April and May 2020. These payments can be made without fines or other penalties over six or fewer installments through July 2020.

The Provisional Measure also authorizes the extension of validity for 180 days with regard to tax clearance certificates issued jointly by the Federal Revenue Office and National Treasury Attorney’s Office in case of public disasters, pending enactment of a regulatory act by both agencies.

Decree No. 10,285/2020

Reduces to zero the tax rate on manufactured products (“I.P.I.”) levied on medical and hospital products listed in the document attached to the decree and provides that rates will be reestablished on 1 October 2020.

SECEX Ordinance No. 16/2020 and SUEXT Export Notice No. 08/2020

Creates a Special Export License for Products to Combat COVID-19, which must be presented for the export of products listed in the SUEXT Export Notice nº 08/2020.

State

• Alagoas

SEF Normative Instruction No. 10/2020 and SEF Notice No. 01/2020

Extends for 90 days the deadlines related to (i) administrative tax proceedings such as challenges and appeals to assessments, (ii) compliance with ancillary tax obligations which demand personal appearances, and (iii) delivery of E.F.D., GIA-ST and DeSTDA.

I.C.M.S. taxpayers are still required to present tax certificates at state border tax control stations in interstate commerce of goods or merchandise destined for a person or legal entity located in Alagoas. With the exception of tax law infractions, fines and legal fees will not be charged at the internal border tax control stations.

In addition, I.C.M.S. taxpayers enrolled in the simplified taxation system ("Simples Nacional"), have a three-month extension to pay amounts due related to the months of March, April and May 2020.

• Espírito Santo

Decree No. 4,603-R/2020

Extends the deadline to file the State tax return E.F.D.s I.C.M.S./I.P.I. related to February 2020 and March 2020. The new dates are April 2020 and May 2020, respectively. This decree also provides a 30-day extension for filing challenges and appeals of tax assessment to the State Council of Tax Appeals ("C.E.R.F.") otherwise due between 16 March 2020 and 30 April 2020. Regarding the simplified taxation system (Simples Nacional), the extension applies only to tax assessments or exclusions for which the State Treasury of Espírito Santo must make the final judgement.

• Rio de Janeiro

SSER Ordinance No. 219/2020

Suspends the deadline for filing challenges and appeals in administrative proceedings for 15 days. In addition it suspends access to paper records in ongoing cases and face-to-face assistance by all offices of the State Treasury.

PGE Resolution No. 4,527/2020

Extends for 30 days the validity of the tax clearance certificates in connection with tax obligations scheduled for foreclosure that expire as of 17 March 2020.

• São Paulo

Decree No. 64,879/2020

Suspends for 90 days the acts directed to challenge enrolled debts under the administration of the State Attorney General.

Act TIT No. 02/2020

Suspends trials and the publication of summonses between 23 March 2020 and 30 April 2020. Ongoing deadlines for filing appeals and other petitions in administrative proceeding are not suspended.

Municipal

• Macaé

SEFAZ Resolution No. 09/2020

Suspends for an undetermined period enrollment and other services related to the Municipal Amnesty Program (R.E.F.I.M.).