Brazil has published Normative Instruction RFB No. 2.039 of 14 July 2021, 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 2020 tax year is exceptionally extended from the last business day of July to the last business day of September 2021 (i.e., Thursday, 30 September 2021). Further, the extension applies in relation…