The Committee on Agriculture, Livestock, Supply and Rural Development of the Chamber of Deputies approved the Draft Law 8353/17, which exempts from the Industrial Products Tax (IPI) national commercial vehicles, with a gross weight of up to 3.5 tons, acquired by a rural producer.
Representative Jerônimo Goergen (PP-RS) presented a favorable opinion on the proposal. “The utilities are indispensable equipment for the agricultural production, whose availability and good conditions of use improve the productivity and the security of the users”, said, according to a note of Agência Câmara de Notícias.
In order to have access to the benefit, the substitute considers a farmer to be a natural person who carries out agriculture, livestock, aquaculture, fishing, plant extractivism or forestry for more than five years, in at least one area fiscal module (which varies by municipality) and with least one registered employee. Also considered a producer is a natural person who is a family farmer or a rural family entrepreneur.