Brazil has published Resolution No. 155 of 15 May 2020, which provides for the exceptional extension of time limits for the payment of installments within the scope of the simplified (Simples Nacional) regime, due to the COVID-19 pandemic. As previously reported, a similar extension was provided for general taxpayers earlier in May, but this did not cover installments under the simplified regime. Resolution No. 155 includes the following:
- for installments due in May, the deadline is extende…