The Brazilian Federal Revenue Service issued the RFB Ordinance 1.087/2020 extending, until 07.31.2020, the rules adopted because of the Covid-19 pandemic.

Thus, the following acts are suspended:

• deadlines for practicing procedural acts in the scope of the RFB;

• automated electronic issuance of collection notices and tax payment summonses;

• procedure to exclude a taxpayer from an installment plan due to default on installment payments;

• record of pending regularization in the Individual Taxpayers’ Registry (CPF) due to the absence of a declaration;

• registration of inaptitude in the National Register of Legal Entities (CNPJ) motivated by the absence of a declaration.

In turn, the National Treasury Attorney’s Office issued PGFN Administrative Rule no. 15,413/2020, also extending until July 31, 2020 the acts set forth in PGFN Administrative Rule no. 7,821/2020, namely:

• The deadline for contesting and the deadline for appealing a decision rendered in the scope of the Administrative Procedure for the Recognition of Responsibility – PARR, foreseen, respectively, in arts. 3º and 6º of Portaria PGFN n. 948, September 15, 2017;

• The deadline for submitting a statement of non-compliance and the deadline for appealing against the decision that considers it in the process of exclusion from the Special Program for Tax Regularization – Pert, provided for in art. 18 of Ordinance PGFN no. 690, June 29, 2017;

• deadline for the anticipated offer of guarantee in tax foreclosure, the deadline for the presentation of the Request for the Review of Registered Debt – PRDI and the deadline for the appeal against the decision that rejects it, foreseen, respectively, in article 6, II, and in article 20 of Ordinance PGFN no. 33, dated February 08, 2018.

• presentation for protest of active debt certificates;

• initiation of new Administrative Proceedings for Acknowledgment of Responsibility – PARR; and

• initiation of procedures to exclude taxpayers from the installment plans managed by the Attorney General’s Office of the National Treasury due to default on installment payments.

We are at your disposal for any questions and necessary measurements.

DDSA Advogados Tax Team