344 LEGAL IMPACTS OF COVID-19 IN THE TOURISM INDUSTRY 3. TAX MEASURES As mentioned before, Brazilian companies, including travel agencies, found it very difficult to honour their tax payments. Normally, Brazilian companies have taxes that are generated from the volume of income they receive monthly, as well as the volume of proven services they provide. There are also several taxes that are a consequence of their labour, that is, taxes related to income and services provided still referred to fiscal years of previous months that would be required to pay now at the time of the pandemic, and in the face of annihilation companies’ cash flow and revenues, they encountered serious difficulties in compliance; unlike the labour-related taxes that companies have, which should be paid anyway. Likewise, the tourism sector, through entities and representatives, in constant articulation with the Federal Government, especially with the Ministry of Tourism, pleaded urgent measures to also enable the tourism sector and fulfil obligations. Among these measures, the Federal Government made it possible, at first, for those classified as small companies to postpone the payment of all their taxes for a few months ahead, which occurred through Resolution No. 154 of the Brazilian Federal Revenue5. Nevertheless, as many and main tourism companies were not classified as small companies, their obligations were still in force and necessary, thus waiting until the Brazilian Government, through the Brazilian Federal Revenue, on 3 April, published the Ordinance No. 139/20206 and, on 7 April, Ordinance No. 150/20207, both from the Ministry of Economy. These postponed federal taxes in March and April 2020 for maturities, this time for all companies in the country. 4. MEASURES FOR GRANTING CREDIT Brazil, following the same thing that happened with the world economy at the time of COVID-19, was presented with a dire situation, a very fragile political scenario, many debates and conflicts between State Governments and the Federal Government, both in the search for decisions and solutions, between lockdown in municipalities or states or even flexibility to return activities. At the same time, thousands of jobs were no longer supported, and many informal 5Source: http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?visao=anotado&idAto=108368. 6 Source: http://www.in.gov.br/en/web/dou/-/portaria-n-139-de-3-de-abril-de-2020-251138204. 7 Source: http://www.in.gov.br/en/web/dou/-/portaria-n-150-de-7-de-abril-de-2020-251705942.
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