The criteria for counting administrative terms, including tax and environmental proceedings, has changed in the state of Rio de janeiro

The recent Law No. 9,789/2022 has changed the criteria for how sanctioning terms for administrative proceedings, including tax and environmental proceedings in the State of Rio de Janeiro are counted, which is now in working days instead of calendar days.

It is worth noting that some terms remain as they were.

The new law modifies the State Tax Code in Rio de Janeiro (State Decree-Law No. 05/1975), State Law No. 3,467/2000 regarding environmental administrative sanctions, and State Law No. 5,427/2009 regarding administrative acts and proceedings.

The new rule applies to terms for sanction appeals and for compliance with procedural obligations, as well as for payment of tax credits released ex officio.

However, the changes provided by the new law do not apply for terms for payment of fines and compliance with material obligations, such as precautionary measures and embargos, which will continue to be counted in calendar days.

In addition, State Law No. 9,789/2022 has also established that the terms that must be counted in working days are going to be suspended during the period between December 20 and January 20. This suspension is also applied for the running of the statute of limitations.

Demarest’s Environmental, Tax and Public and Regulatory Law teams are available to provide any further information that may be necessary.