On March 14th, 2019, the Official Gazette published the Normative Ruling RFB No. 1,873/2019 and 1,874/2019 which outlined modifications to the Normative Ruling No. 1,782/2018, which regulates the electronic administrative proceedings and the electronic file of documents.

Based on such acts, Declaratory Act COGEA No. 01/2019, was published on March 20th, 2019, and informs that is available at e-CAC system the request for federal tax clearance certificate. Therefore, in summary, since March, 2019, the federal tax clearance certificate must be requested online only, at e-CAC.

It is worth to mention that, in accordance with The Declaratory Act COGEA No. 02/2019, also published on March 20th, 2019, that such tax certificate request must be attached to the support documentation (tax report and complementary tax report), otherwise the request will be denied and archived. 

The 10 (ten) days term for the analysis of the tax certificate request starts in the date the request was filed and documents attached to the administrative proceeding. 

Visit us at Tauil & Chequer

Founded in 2001, Tauil & Chequer Advogados is a full service law firm with approximately 90 lawyers and offices in Rio de Janeiro, São Paulo and Vitória. T&C represents local and international businesses on their domestic and cross-border activities and offers clients the full range of legal services including: corporate and M&A; debt and equity capital markets; banking and finance; employment and benefits; environmental; intellectual property; litigation and dispute resolution; restructuring, bankruptcy and insolvency; tax; and real estate. The firm has a particularly strong and longstanding presence in the energy, oil and gas and infrastructure industries as well as with pension and investment funds. In December 2009, T&C entered into an agreement to operate in association with Mayer Brown LLP and become "Tauil & Chequer Advogados in association with Mayer Brown LLP."

© Copyright 2019. Tauil & Chequer Advogados, a Brazilian law partnership with which Mayer Brown is associated. All rights reserved.

This article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.