Deadline for filing the income tax return and the effects of the Coronavirus
The Federal Revenue Service of Brazil and the Attorney General's Office of the National Treasury have published several regulations in recent days suspending the terms of various administrative procedures.
Today’s column, written in collaboration with Professor Francisco Leite Duarte, takes up a series of publications on taxes, citizenship and tax education. The third theme chosen, also of a practical and instrumental nature, takes up the issue of the deadline for filing the individual income tax return, fiscal year 2020, calendar year 2019, at this moment, from the perspective of the impacts caused by the spread of COVID -19.
The Federal Revenue Service of Brazil and the Attorney General’s Office of the National Treasury published in recent days several regulations suspending deadlines for various administrative procedures, as well as other administrative collection measures, due precisely to the advance of the pandemic caused by the new Coronavirus, with emphasis on the extension the deadline for payment of federal taxes within the scope of Simples Nacional, through Resolution No. 152, of March 18, 2020, published by the Management Committee of Simples Nacional.
In this context, several sectors of organized civil society have already expressed their opinion on the need to suspend the deadline for submitting the Individual Income Tax Declaration, for fiscal year 2020, which, until then, ends on the 30th of April. The OAB Federal Council, for example, sent a letter to the Ministry of Economy and the Special Secretariat of Federal Revenue, requesting, among others, the ninety-day postponement of the Declaration delivery deadline and the extension of the validity of negative or positive certificates with negative effects, for the same period. With the same purpose, the National Union of Auditors of the National Treasury also sent a request to the Federal Revenue Service, requesting the postponement of the deadline until the end of May.
In the Legislative, the First Vice-Presidency of the Federal Senate also sent a letter to the Ministry of Economy requesting an extension of the deadline for submitting the Declarations, arguing the difficulty for taxpayers to gather the necessary documentation because of the restrictions imposed on the movement of people in different locations. . In the Chamber of Deputies, Bill no. 999/2020 was presented, with the purpose of determining the redefinition of the aforementioned term, through an act of the Federal Executive Branch, in a period not less than 30 days after the end of the state of public calamity, recognized by Legislative Decree No. 6/2020.
On the part of the Federal Revenue of Brazil there is still no sign in this direction, but other issues have already been disciplined, such as, for example, the suspension of the deadlines for the practice of procedural acts within the scope of the Revenue until May 29, 2020 (Ordinance RFB nº 543, of March 20, 2020) and the ninety-day extension of the validity of the Negative Debt Certificates related to Federal Tax Credits and the Federal Debt (CND) and Positive Certificates with Debt Negative Effects related to Tax Credits Federal and Federal Active Debt (CPEND) that were valid on the publication date (03/24/2020) of Joint Ordinance RFB / PGFN nº 555.
In view of this, and as a precaution, it is recommended that taxpayers, especially those who have already organized all the documentation, make their declarations and send them in due time.
Francisco Leite Duarte – Auditor-Fiscal of the Federal Revenue of Brazil. Master and PhD student in Law (UFPB), Professor of Tax Law at the State University of Paraíba and at the João Pessoa University Center (UNIPÊ). National tax education award 2016 and 2019 and state tax education award 2019. Author of tax law: Theory and practice, 3rd ed. 2019, Revista dos Tribunais, 912 p.
By: Wilson Sales Belchior