Brazil's Federal Revenue Service has extended tax payment deadlines and suspended administrative processes for three flood-affected municipalities in Minas Gerais, with February dues now payable in May and March obligations deferred until June 2026.
Brazil’s tax authority, the Federal Revenue Service (RFB) announced the issuance of Ordinance RFB No. 655/2026 on 27 February 2026, granting emergency tax relief to municipalities affected by severe flooding in Minas Gerais state. The measure applies exclusively to taxpayers domiciled in the cities of Juiz de Fora, Ubá, and Matias Barbosa, where a state of public calamity was declared.
Under the new regulation, federal tax obligations originally due in February 2026 have been postponed until the last business day of May 2026. Similarly, payments scheduled for March 2026 can now be made by the last business day of June 2026.
These extensions cover federal taxes administered by the Revenue Service, including instalment payments under existing payment plans and their associated compliance obligations. However, taxpayers who already paid before the deadline extension cannot claim refunds.
The ordinance also suspends all administrative procedural deadlines within the Federal Revenue Service until the last business day of February 2026. This includes proceedings related to the cancellation of payment plans and tax settlement agreements, providing affected taxpayers additional breathing room during the recovery period.
Importantly, the relief measures do not apply to taxes under the Simples Nacional regime, which continues to follow its own separate regulations. The ordinance took effect immediately upon publication on 27 February 2026.
