The State of Rio de Janeiro Finance Department (Sefaz-RJ) enacted the Resolution Sefaz No. 24, on March 27, 2019, allowing taxpayers to request or to rectify the Digital Tax Bookkeeping, the so-called EFD, without the previous payment of the Charge for State Services.

Previously, taxpayers who wished to rectify the EFD already submitted or who were notified by the tax authorities to rectify it had to pay the given charge in advance.

With the new regulation, in place since April 1st, the payment of the charge will no longer be a condition for the rectification of the EFD. Taxpayers should only access Sefaz-RJ website to make the request and, as soon as authorized by the tax authorities, submit the rectification of the EFD within a 60 day-term.