On May 7, 2020, the State of Rio de Janeiro published Law no. 8,804/20, which granted ITD exemption on donations intended to combat the pandemic caused by COVID-19. According to the new legislation, the following transactions are exempt from the Tax: a) Cash donations to the State Health Fund, even if they exceed the amount […]

Four months after the publication of State Law no. 8.645/19, which replaced the “Fundo Estadual de Equilíbrio Fiscal” (FEEF) with the “Fundo Orçamentário Temporário” (FOT), the state of Rio de Janeiro has issued State Decree 47.057/20, which obligates Rio de Janeiro’s taxpayers to deposit the amounts calculated based on their tax benefits. With the exception […]

On May 4, 2020, the Federal Government enacted Provisional Measure no. 960 authorizing an exceptional 1-year extension for tax payment suspensions granted under the Special Drawback Regime, in which the federal tax authorities had extended payments by one year and which would cease in 2020. The measure has been enacted in the context of COVID-19 […]

Brazilian President published Provisional Measure # 959 yesterday, April 29, postponing the effective date of the Brazilian General Data Protection Law (Law No. 13,709/18 – “LGPD”). As a result, the new effective date of the Law is May 3, 2021. The Provisional Measure has immediate effects, but it must be reviewed and confirmed by Congress […]

During a video conference session held on April 29, 2020, the plenary of the Supreme Court suspended, by majority of votes, the effectiveness of Article 29 of Executive Order n. 927/20, issued as a response to the coronavirus pandemic. Referred to article provided that potential COVID-19 contamination cases should not be deemed as working diseases, […]

On April 28, 2020, the Brazilian Federal Revenue (“RFB”) published Normative Ruling No. 1,942/2020, modifying and including certain provisions to Normative Ruling No. 1,700/2017, in order to provide some guidelines for the application and calculation of the Social Contribution on Net Profit (“CSLL”), based on specific rates, by financial institutions and development agencies, considering the […]

On April 27, 2020, the Brazilian National Oil and Gas Agency (“ANP”) published Resolution No. 817/2020 (“Resolution”), which will come into force on May 4, 2020. It provides for the decommissioning of oil and natural gas exploration and production facilities, the procedure for relinquishing areas to the ANP (and inclusion of such areas in the […]

Following the actions to prevent the spread of COVID-19, the Brazilian Patent and Trademark Office (BPTO) has just published an update regarding deadline extension in the Electronic Official Bulletin No. 2573, of April 28, 2020. The temporary suspension of all deadlines (previously covering the time period from March 16, 2020 to April 30, 2020) has […]

On Abril 20th, 2020, the Brazilian Federal Revenue Service enacted Normative Ruling RFB # 1,941/2020 (“NR 1,941”), amending Normative Ruling RFB # 1,781/2017 and updating its Annex I, to include new assets within the scope of the special customs tax regime for assets to be used in the exploration, development and production of oil & […]