2024-05-10
Added · Updated
This resolution extends specific regulatory deadlines to June 30, 2024, exclusively for issuers and taxpayers domiciled in the State of Rio Grande do Sul due to a state of calamity caused by climatic events. It postpones the submission deadlines for certain documents originally due in May and June 2024, extends the due dates for installment payments under administrative agreements starting from May 31, 2024, and suspends the issuance of tax assessment notices until June 30, 2024, except where such suspension would lead to the forfeiture or statute of limitations of tax credits. The resolution enters into force on the date of its publication.
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SECURITY AND EXCHANGE COMMISSION OF BRAZIL – CVM Seven de Setembro Street, 111/2-5th and 23-34th Floors, Center, Rio de Janeiro/RJ – ZIP: 20050-901 – Brazil - Tel.: (21) 3554-8686 Cincinato Braga Street, 340/2nd, 3rd and 4th Floors, Bela Vista, São Paulo/ SP – ZIP: 01333-010 – Brazil - Tel.: (11) 2146-2000 SCN Q.02 – Bl. A – Ed. Corporate Financial Center, S.404/4th Floor, Brasília/DF – ZIP: 70712-900 – Brazil -Tel.: (61) 3327-2030/2031 www.cvm.gov.br
CVM RESOLUTION NO. 202, OF MAY 10, 2024
Extends certain deadlines due in the months of May and June 2024 due to the state of calamity resulting from climatic events in the State of Rio Grande do Sul.
THE PRESIDENT OF THE SECURITY AND EXCHANGE COMMISSION – CVM makes public that the Collegiate Body, in a meeting held on this date, having regard to the provisions of State Decree No. 57.596, of May 1, 2024, of the State of Rio Grande do Sul, based on the provisions of arts. 8, I, of Law No. 6.385, of December 7, 1976, APPROVED the following Resolution:
Art. 1. The deadlines provided for in the following provisions of CVM Resolution No. 80, of March 29, 2022, are extended to June 30, 2024, exclusively in relation to securities issuers headquartered in the State of Rio Grande do Sul and to documents with delivery originally scheduled for the months of May and June 2024:
I – the deadline provided for in art. 24, sole paragraph; II – the deadline provided for in art. 25, § 1; and III – the deadline provided for in art. 31, II.
Art. 2. The due date for installments of installments granted in the manner of CVM Resolution No. 55, of October 20, 2021, concluded in the administrative phase, is extended to June 30, 2024, exclusively for taxpayers domiciled in the State of Rio Grande do Sul, starting from installments due on May 31, 2024; and
Art. 3. The issuance of assessment notices is suspended, until June 30, 2024, exclusively for taxpayers domiciled in the State of Rio Grande do Sul, except for the hypotheses that may result in the configuration of forfeiture or statute of limitations of the tax credit, as provided for in item V of art. 156 of Law No. 5.172, of October 25, 1966.
Art. 4. This Resolution enters into force on the date of its publication.
Electronically signed by
JOÃO PEDRO BARROSO DO NASCIMENTO
President
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Source: Comissão de Valores Mobiliários — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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