Brazil has published Normative Instruction RFB No. 1965 of 13 July 2020, which extends the deadline for the submission of the tax accounting bookkeeping (Escrituração Contábil Fiscal - ECF) due to COVID-19. The Normative Instruction includes that the deadline for the submission of the ECF for the 2019 tax year is exceptionally extended from the last business day of July to the last business day of September 2020 (i.e., Wednesday, 30 September 2020). Further, the extension applies in relation…