Brazil: The Electronic Taxpayer Domicile - "DEC" Is Introduced At Rio de Janeiro State Treasury Office

Rio de Janeiro State has recently introduced, by Decree No. 45,948/2017, the Electronic Taxpayer Domicile - "DEC". This system will allow digital communication between the tax auditors and taxpayers registered in the State Taxpayers Registry (CAD-ICMS) and will be used by the State Treasury Office for the following acts:

i. Acknowledge of any type of administrative acts;

ii. Remittance  of notifications and summons;

iii. Issuance of notifications and warnings in general.

The registration into this system is irrevocable and has an indefinite period of validity, being effective for all establishments of the same company, including those who had the Taxpayers Registry (CNPJ) granted after the enrollment of the legal entity at DEC. After the taxpayers' enrollment, the notifications from the State Treasury Office will be issued  electronically at the so-called DEC. As a consequence, the  publishing in the Official Gazette or the delivery of notifications by mail will no longer be required.

This system is similar to the one used by the Brazilian Federal Revenue Service (so-called DTE), in which the tax notice is considered received by the taxpayer at the date of access of the Virtual Mailbox (so-called CPV), or ten days after the delivery of the electronic communication, in case the taxpayer doesn´t access the CPV.

The deadlines for the mandatory enrollment vary according to the Taxpayer Enrollment Office, as set forth in Attachment I of SEFAZ Resolution No. 47/2017 (as indicated below), with early registration also being allowed  on the website of Rio de Janeiro State Treasury Office.

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Observations in this update about Brazilian law are by Tauil & Chequer Advogados. They are not intended to provide legal advice to any entity; any entity considering the possibility of a transaction must seek advice tailored to its particular circumstances.

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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.