Legislation

State of Rio de Janeiro: tax liability certificate in cases of individuals and corporate entities

The Official Gazette of the State of Rio de Janeiro of Sep-11-2018 brought the of Sefaz Resolution 304 publication amending the Sefaz Resolution 109/2017, which deals with the issuance tax liability certificate through electronic system.

An emphasis is given to the inclusion of the issuance by the electronic system to certify the tax liability, also, by the Non-overdue Liability Certificate with Negative Effects (NPC), which will be issued when, on behalf of the applicant, individual or legal entity, debts of tax for the benefit of the State Revenue Service that are exclusively with their enforceability suspended in corporate systems of the State Department of Finance and Planning, and there may not be, however, disputes relating to compliance with access obligations. With this, in view of particularities, some rules applied only to the Non-Overdue Liability Certificate (CND) are also applied to the CPN.