The Ministry of Economy has published an ordinance that regulates administrative tax litigation of small value, effective as of November 3, 2020, and the following rules must be observed: special rite – in the judgments of processes related to administrative tax litigation of small value, the decision will be rendered in accordance with the special rite, provided for in Section II of Chapter IV of said rule; ordinary rite: the general provisions relating to the ordinary rite provided for in Section I of Chapter IV apply, in what does not conflict with the special rules provided for in the letter “a”; general rules: in the alternative, the provisions of Decree no. 70.235 / 1972 apply, which provides for the administrative tax process. Judgment sessions may take place remotely, via videoconference, virtually by scheduling an agenda and definite deadline for judges to post their votes in a virtual environment. A process in excess of the limit for the proposition of an official appeal whose infraction has motivated tax representation for criminal purposes and in which there is imputation of tax liability to third parties cannot be judged in a virtual session. Voluntary appeal of the decision that deals with the challenge or manifestation of non-conformity, related to processes whose fiscal or controversial launch does not exceed 60 minimum wages, within 30 days, counted from the date of the decision’s decision, will be applicable. DRJ decisions will not be able to request reconsideration.