Put Marcelo Blecher – 04/06/2020

By means of Ordinance 936/2020, published in the DOU on May 29, 2020, the RFB changed the original wording of Ordinance 543/2020 to determine the suspension, until June 30, 2020 (Tuesday), of (i) in-person services at RFB service units, by mandatory prior appointment; (ii) deadlines for performing procedural acts; and (iii) administrative procedures for the automated electronic issuance of collection notices and summons for payment of taxes; notification of launch of the individual's tax net; procedure for excluding a taxpayer from installment payments due to default on installments; registration of pending regularization in the Individual Taxpayer Registry (CPF) due to failure to file a declaration; and registration of unsuitability in the National Registry of Legal Entities (CNPJ) due to failure to file a declaration.

It is important to highlight that Ordinance 936/2020, by determining the revocation of section VI of art. 7 of Ordinance 543/2020, enables the RFB to electronically issue decision-making orders with analysis of merit in PERDCOMPs – which were suspended until the end of May -, even though the appeal deadlines remain suspended until 06/30/2020.

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.