Brazil Extends Individual Income Tax Return and Social Security Contribution Deadlines Due to COVID-19

Brazil has published Normative Instruction RFB No. 1930 of 1 April 2020 in the Official Gazette. The Normative Instruction extends the deadline for the filing of individual income tax returns from 30 April to 30 June 2020 due to COVID-19.

Brazil has also published Ordinance No. 139 of 3 April 2020, which extends the deadlines for the payment of certain social security contributions for the months of March and April 2020. The deadlines are extended to the deadlines corresponding to the mont…