On May 13, 2020, Normative Instruction No. 1,951, issued by the Federal Revenue of Brazil (“Normative Instruction RFB 1.951 / 20”) was published in the Federal Official Gazette (“Instrução Normativa RFB 1.951 / 20”), which revised the rules for transmission of digital documents through the Virtual Center Taxpayer Service (“e-CAC”), allowing the authentication of documents by means of an access code.
The rules related to the delivery of documents in digital format for joining a process or digital dossier within the scope of the Federal Revenue Service of Brazil and on the request for services by opening a Service Dossier (“DDA”) are provided, respectively, in the Instructions RFB Norms nº 1,782 / 18 and nº 1783/18. Previously, it was necessary to use a digital certificate to perform these procedures. With the changes promoted by RFB Normative Instruction 1,951 / 20, however, the valid digital signature for carrying out these procedures has become essential, and can be replaced by an access code obtained either by the interested party or his / her digital attorney before the e-CAC Portal itself.
Other recent fiscal impact measures as a result of the Covid-19 pandemic
In the last few days, other normative acts of relevant tax impact have been published, including:
- Provisional Measure No. 960/20, which extended the deadlines for suspension of tax payments detailed in the concessionary acts of the special drawback regime that have been extended for one year by the tax authority and end in 2020;
- Normative Instruction RFB nº 1,950 / 20, which extended the deadline for transmission of the Digital Accounting Bookkeeping (“ECD”), referring to the calendar year of 2019, to the last working day of July 2020;
- Normative Instruction RFB No. 1,942 / 20, which established procedures for determining the amount due as a Contribution on Net Profit (“CSLL”) by legal entities in the banking segment of any kind and also development companies, taxed by taxable income, and also established that the rate of 15% of this contribution, which would be applied only in the period from 01/01/2020 to 02/29/2020 (according to the previous wording of Normative Instruction RFB nº 1,700 / 17) will be applicable for the period from 01 / 01/2019 until 29/02/2020. As of March, however, these legal entities must apply the increased rate of 20% for the calculation of this contribution.
In relation to the last Normative Instruction, it is important to highlight that the change in the CSLL rate arises from the need to adapt the infralegal legislation to Constitutional Amendment No. 103/19, which changed the social security system (“Pension Reform”) and determined the increase of the CSLL rate to banks of any kind and development agencies to 20% as of March 1, 2020.
It is noteworthy that the increase in the rate occurred in the course of the period for calculating the contribution, so it was necessary to provide for a transition rule to regulate the calculation of the CSLL. Therefore, the normative instruction describes the permitted ways of calculating the contribution, so that the increased rate does not incur on the adjusted result for the months prior to March 2020.
For more information about this and other normative acts, please contact our tax team or access Araújo e Policastro Advogados’ website and social networks on the internet.