In the context of the COVID-19 pandemic, relationships that were previously face-to-face were replaced by virtual ones. One of these relationships is that of teaching and learning, which, given the context of social isolation resulting from the need to contain the spread of this virus, needed to be rethought. The adoption of Emergency Remote Teaching comes up against issues related to social differences and the exclusions resulting from them, including digital exclusion, forcing society to review its values. Through a look at the current legislation on Brazilian education, related to national and international recommendations, in the face of public policies and actions coordinated by state education departments, this work presents an analysis of the context through a bibliographic review, raising points relevant to the implementation of Emergency Remote Teaching in Public Basic Education in Brazil and presenting information through a Digital Repository created to collaborate as a virtual source that centralizes some of the reflections on education in times of pandemic.