|The Rio de Janeiro State published, on July 3rd, 2020, SEFAZ-RJ Resolution # 153/2020, governing the adherence to Repetro-SPED special tax regime for the purposes of Law # 8,890/2020.|
Rio de Janeiro ICMS Taxpayers willing to join the tax regime in question must complete and submit the “notice of adherence” (“termo de comunicação“), available on subannex I, of Chapter XXXVIII, Annex XIII of SEFAZ-RJ Resolution # 720/2014 to State Treasury Office specific department.
In addition, taxpayers adhering to the special tax regime must waive from any appeal or legal measure challenging the imposition of ICMS over imports of assets without transfer of ownership, which must be evidenced to SEFAZ/RJ within 15 days of delivery of the “notice of adherence”.
Taxpayers, who had previously adhered Repetro-Sped under State Decree # 46,233/2018, now revoked, are not required to file a new request of adherence, as their former submissions are expressly ratified by SEFAZ-RJ Resolution # 153/20.
Trench Rossi Watanabe Advogados energy, mining, petrochemical and infrastructure Tax Team is available for any clarification or further information.