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.

Taxpayer Enrollment Office

Deadline for the enrollment

Tax Audit Office Specialized in Supermarkets and Department Stores

May 02, 2017

Tax Audit Office Specialized in Goods Traffic, Intermunicipal and Interstate Transportation Services and Tax Barriers

June 01, 2017

Tax Audit Office Specialized in Customs

June 01, 2017

Tax Audit Office Specialized in Power Energy and Telecommunications

June 01, 2017

Tax Audit Office Specialized in Oil and Fuel

June 01, 2017

Tax Audit Office Specialized in Steel, Metallurgy and Building Materials in General

June 01, 2017

Tax Audit Office Specialized in Tax Substitution Regime

June 01, 2017

Tax Audit Office Specialized in Food Products

June 01, 2017

Tax Audit Office Specialized in Beverages - AFE 11

June 01, 2017

Tax Audit Office Specialized in Vehicles and Road Material

June 01, 2017

Tax Audit office of the Capital - Norte

July 03, 2017

Tax Audit office of the Capital - Bonsucesso

July 03, 2017

Tax Audit office of the Capital - Méier

July 03, 2017

Tax Audit office of the Capital - Irajá

July 03, 2017

Tax Audit office of the Capital - Centro

July 03, 2017

Regional Tax Audit office - Sul

July 03, 2017

Regional Tax Audit office - Barra da Tijuca

July 03, 2017

Regional Tax Audit office - Oeste

July 03, 2017

Tax Audit office - Angra dos Reis

July 03, 2017

Tax Audit office - Araruama

July 03, 2017

Tax Audit office - Barra do Piraí

July 03, 2017

Tax Audit office - Barra Mansa

July 03, 2017

Tax Audit office - Cabo Frio

July 03, 2017

Tax Audit office - Campos dos Goytacazes

July 03, 2017

Tax Audit office - Cantagalo

July 03, 2017

Tax Audit office - Duque de Caxias

July 03, 2017

Tax Audit office - Itaboraí

July 03, 2017

Tax Audit office - Itaguaí

July 03, 2017

Tax Audit office - Itaperuna

July 03, 2017

Tax Audit office - Macaé

July 03, 2017

Tax Audit office - Miguel Pereira

July 03, 2017

Tax Audit office - Niterói

July 03, 2017

Tax Audit office - Nova Friburgo

July 03, 2017

Tax Audit office - Nova Iguaçu

July 03, 2017

Tax Audit office - Petrópolis

July 03, 2017

Tax Audit office - Resende

July 03, 2017

Tax Audit office - Santo Antonio de Pádua

July 03, 2017

Tax Audit office - São Fidélis

July 03, 2017

Tax Audit office - São Gonçalo

July 03, 2017

Tax Audit office - Teresópolis

July 03, 2017

Tax Audit office - Três Rios

July 03, 2017

Tax Audit office - Valença

July 03, 2017