Estate declarations had deliveries postponed due to the advance of the coronavirus pandemic. Revenue established June 30 as the new date.
It was published yesterday, Tuesday (7), by the Federal Revenue, the advance of the deadline for delivery of the Final Declaration of Estate and the Declaration of Definitive Departure from the Country. The new deadline has been modified to June 30th. The last date was for the 30th of that month.
The reason for the extension is the advancement of the coronavirus pandemic in the country. The changes were published in Normative Instruction RFB nº 1.934, of 2020, in an extra edition of the Official Gazette.
“The measure is justified by the difficulty arising from the social isolation caused by the coronavirus. It is intended to protect the population by avoiding the agglomeration of taxpayers in the Federal Revenue service units. As well as companies or financial institutions, in the search for income reports, and in professional offices or in entities that provide assistance in filling out the declarations. Thus, we seek to contribute to the government's effort to reduce the spread of the disease”, said the Revenue, in a note.
new standard
With the new rule adopted, the Final Declaration of the Estate must be presented by June 30, 2020. And the respective tax must be paid by the same date, in the cases where:
I - the judicial decision of sharing, over-sharing or awarding the inventoried assets, occurred until the calendar year 2019 and which has become final and unappealable until the last day of February of the calendar year 2020;
II – the drawing up of the public deed of inventory and sharing took place in the calendar year of 2019; or
III – the final and unappealable decision on the division, over-division or adjudication of inventoried assets took place between March 1st and December 31st of the calendar year 2019.
In the case of the Definitive Country Exiting Declaration, it must be submitted by June 30, 2020 and the respective tax must be paid by the same date. In cases where the individual residing in Brazil has left the national territory: on a permanent basis during the calendar year of 2019; or on a temporary basis and completed 12 consecutive months of absence in 2019.
