Recently, important economic and tax measures were released due to the Coronavirus pandemic, such as the Ordinance No. 201/20 by the Ministry of Economy, and the Normative Instruction No. 1,947 / 20 by the Federal Revenue of Brazil.
The first one provides for the extension of the maturity of installments related to the installment programs administered by the RFB and the Attorney General of the National Treasury (PGFN).
In this sense, the installments’ maturities were extended until the last business day of the month of (i) August 2020, for the installments maturing in May 2020; (ii) October 2020, for installments maturing in June 2020; and (iii) December 2020, for installments maturing in July 2020.
It is important to highlight that this measure does not cover installments of taxes calculated under the scope of Simples Nacional, as well as that it does not exclude the incidence of interest provided for in the law governing installment payments, in addition to not conferring the right to refund or compensation of amounts eventually collected before publication.
Another equally important measure was the publication of Normative Instruction RFB nº 1.947 / 20, which establishes that, until September 30, 2020, applications for the application and termination of the application of special customs regimes may be formalized through a digital dossier. and, in case the instructive documents were not presented at the time of formalization, they can be added to the digital dossier until October 30, 2020.
In addition, the deadlines for the practice of procedural acts related to the temporary admission and exportation regimes of goods transported under the provisions of Carnê ATA were also suspended until September 30, 2020, as well as the deadlines for the return of goods. with temporary exit authorized in Normative Instruction RFB No. 300/03 and which were in progress as of February 4, 2020.
Finally, there was no need to check goods, including vehicles, in the situations referred to in articles 4 and 7 of Normative Instruction RFB No. 300/03, when the available information or other means make it possible for customs inspection to properly identify the good and ensure that it is within the corresponding incentive area.
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