Put Marcelo Blecher – 08/04/2020

In addition to Ordinance 139/2020, issued last week by the Ministry of Economy to determine the extension of the deadlines for collecting PIS/COFINS and the employer's social security contribution levied on the payroll, The Ordinance ME 150/2020 was published in the Official Gazette of the Union (“DOU”) this Wednesday, the 8th, which establishes the change in the deadlines for collecting CPRB and Funrural from March and April 2020 to July and September 2020.

It is important to highlight that Ordinance ME 150/2020 does not address the scope of the extension of payments related to PIS/COFINS contributions. Although also provided for in Ordinance ME 139/2020, there are still uncertainties about the PIS/COFINS calculation regimes contemplated by the Ordinance.

Finally, we would like to point out that, to date, the Ministry of Economy, as well as the RFB, have not yet expressed their views on the postponement of the deadlines for collection of other federal taxes, as well as on the self-applicability of Ordinance MF 12/2012 - which determines the extension of the deadlines for payment of taxes administered by the RFB in the event of a state of emergency being declared.

Our tax team is aware of the measures that have been announced by the Federal, State and Municipal Governments and remains available to clarify any questions regarding the matter.