Normative Instruction RFB No. 2,020/2021 was published in the Official Gazette on April 12, 2021, extending the deadline for the filing of the Annual Individual Income Tax Return, as well as for the payment of the sole quota or first installment of the income tax calculated in the tax return. The deadline has been extended from April 30, 2021, to May 31, 2021.
The deadlines for filing the Final Income Tax Return (for the deceased) and the Exit Income Tax Return were also extended to May 31, 2021, as well as the due date for the payment of the income taxes calculated in these returns.
Normative Instruction RFB No. 2,020/2021 entered into force on the date of its publication.
Note that Bill of Law No. 639/2021 ("PL No. 639/2021"), which extends the deadline for the filing of the Annual Individual Income Tax Return to July 31, 2021, has been amended and approved by the Senate and returned to the House of Representative. Thus, the Annual Individual Income Tax Return deadline could be further extended to July 31, 2021.
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 2020. 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.
We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.