By Mariana Martins

By means of Ordinance RFB No. 543, of March 20, 2020, the Brazilian Federal Revenue Service suspended, until 29/05/2020, the deadlines for carrying out procedural acts within the scope of the Judgment Delegations and some administrative procedures, such as:

– Issuing collection notices and summons for payment of taxes;

– Issuing tax notifications for individuals, in the event of inconsistencies in past Income Tax Declarations;

– Issuing decision-making orders with analysis of merit in PERDCOMPs;

– The adoption of procedures to exclude taxpayers from active installments, in the event of default;

– The registration of pending CPF regularization due to lack of declaration; and

– Registration of unsuitability in CNPJ due to lack of declaration.

The rule also restricts, until the aforementioned date (05/29/2020), in-person service at service units (CAC) to only a few services, by prior appointment required, namely:

– CPF regularization;

– Copy of documents related to the Individual Income Tax Return (DIRPF) and the Income Tax Withheld at Source Return (DIRF);

– Installments and re-installments not available online;

– Payment corrections;

– RFB Power of Attorney;

– Analysis and request for release of tax regularity certificate (CND), rural property regularity certificate and certificate for registration of civil construction work; and

– Protocol of processes related to CNPJ.

During the aforementioned period, the possibility of prescription or expiration of tax credits, nor the adoption of practices necessary to contain tax infractions or practices that aim to inhibit the efforts necessary to hinder the fight against the coronavirus, are not suspended.

The deadline for submitting the Individual Income Tax Return (DIRPF) for the 2020/2019 calendar year, scheduled for April 30, is also not suspended at this time.

Our tax team is at your or your company's disposal for any additional clarifications.