This measure targets taxpayers residing in the municipality recently affected by a tornado.
Brazil’s Federal Revenue Service (RFB) has issued an Ordinance on 13 November 2025, extending the deadlines for the payment of federal taxes, including instalment payments, and fulfilling ancillary obligations.
The measure also suspends deadlines for procedural acts within the agency.
The extension applies to taxpayers domiciled in the municipality of Rio Bonito do Iguacu, in the State of Parana, which was recently hit by a tornado.
The extension was granted pursuant to the Ministry of Finance Ordinance MF No. 12 of 20 January 2012, and the State of Paraná Decree No. 11,838 of 8 November 2025.
Federal taxes due in November and December 2025 are postponed to the last business day of February and March 2026, respectively.
In addition, the counting of procedural deadlines within the Federal Revenue Service is suspended until the last business day of February 2026, giving taxpayers more time to reorganise in light of the emergency situation.
National Simplified Tax System Committee
The National Simplified Tax System Committee has issued CGSN Ordinance No. 53 of 12 November 2025, extending the due dates for federal, state, and municipal taxes, as well as ancillary obligations, collected under the Unified Special Tax Collection Regime for Micro and Small Businesses, applicable to taxpayers whose headquarters are located in the municipality of Rio Bonito do Iguacu, State of Parana. This extension also applies to Individual Microentrepreneurs (MEI).
The extension was granted based on Article 40-A of CGSN Resolution No. 140 of 22 May 2018, and State of Paraná Decree No. 11,838 of 8 November 2025, whose state of public calamity was recognised by Ordinance No. 3,313 of 8 November 2025, issued by the National Secretary for Protection and Civil Defence of the Ministry of Integration and Regional Development.
The deadlines for payment of taxes under Simples Nacional and for submission of the Declaratory Generator Program for the Simples Nacional Collection Document (PGDAS-D) have been extended as follows:
- The October 2025 assessment period (PA), originally due on 21 November 2025, is postponed to 20 May 2026.
- The November 2025 PA, originally due on 22 December 2025, is postponed to 22 June 2026; and
- The December 2025 PA, originally due on 20 January 2026, is postponed to 20 July 2026.
The deadlines for submitting the Declaration of Socioeconomic and Fiscal Information (Defis) and the Simplified Annual Return for the Individual Microentrepreneur (DASN-Simei), relating to the 2025 calendar year, have also been extended to 31 July 2026.
