Disciplined virtual service at RFB and installment payment term of Simples Nacional

In order to provide greater convenience to taxpayers who need the services provided at the Federal Revenue Service Centers, on May 18, 2020, Ordinance No. 853/2020 was published, which regulates the virtual service system carried out through Chat RFB.

The virtual service through Chat RFB will be carried out exclusively on business days, from 7 am to 7 pm, and can be requested through the e-CAC Portal, by the taxpayer himself or by his duly qualified representative.

The services provided through Chat RFB are listed in the single annex to said Ordinance, among which we highlight: (i) the conversion of electronic processes into digital ones; (ii) obtaining a copy of statements; (iii) the treatment of differences in farm and social security debts of individuals and companies; (iv) the issuance of the Social Security Guide (“GPS”); (v) guidelines for payment of debts in installments; (vi) the presentation of official compensation disagreement; (vii) clarification of doubts about the National Register of Legal Entities (CNPJ); and (viii) the formalization of administrative proceedings, etc.

It is important to highlight that it will not be possible to have more than one simultaneous service for the same taxpayer.

Deadline for payment of installments of Simples Nacional extended

In addition to the news above, on May 18, 2020, Resolution No. 155/20 of the Simples Nacional Management Committee was published, which, due to the Covid-19 pandemic, extended the maturity terms of the monthly installments of the installment programs administered by the Federal Revenue of Brazil and the Attorney General’s Office of the National Treasury determined under the Special Unified Collection System of Taxes and Contributions due by Micro and Small Enterprises (“Simples Nacional”) and the System of Collection in Fixed Monthly Values of the Taxes covered by Simples Nacional (“SIMEI”).

In accordance with the terms of the aforementioned Ordinance, the installments due in May, June and July were automatically extended to the last business day of August, October and December, respectively.

It is important to note that the extension of the maturity of these installments: (i) does not exclude the incidence of interest provided for in the law governing the installments and; (ii) does not generate the right to restitution or compensation for those taxpayers who have already made their respective payment.

In addition, micro and small companies registered with the CNPJ during the year 2020 will be able to formalize the option for Simples Nacional, on condition that companies start their activity, within up to 30 days, counted from the last deferral of registration, be it the municipal or, if required, the state, provided that it does not exceed 180 days from the date of opening of the CNPJ, the term previously established was 60 date of opening of the CNPJ.

For more information on this and other regulatory acts, please contact our tax team or access the Araújo e Policastro Advogados website and social networks on the internet.