Although the government extends the period of adhesion to the Rural Tax Regularization Program (PRR) for December 31, agricultural producers have received notifications from the Federal Revenue Service, on the grounds that they have outstanding liabilities related to the collection of the Support Fund Rural Worker (Funrural).
According to tax lawyer Joaquim Rolim Ferraz, founding partner of Juveniz Jr. Rolim Ferraz Advogados, during the last five years, Funrural was on the agenda of provisional measures, bills and resolutions in the Senate. “The discussions covered whether the producer owes Funrural or not and when the tax is due. Recently the PRR came as a tool to calm this dispute between collector and taxpayer. The extension of the deadline until the end of the year, announced on November 9, however, is not ideal, so that the producer analyzes the adhesion and formalize the renegotiation of this debt, “he says.
The problem is that there was the expectation of a vote in the STF that could judge the unconstitutionality of the collection, but the court, unlike the Senate, considered Funrural appropriate. There is still a special appeal in the Court of Rio Grande do Sul that admits the processing of an appeal to the STJ to deal with the legality of Funrural in the face of the Senate resolution. “The Senate resolution removed from the legal system the basis of calculation and rate of previous legislation, which was not analyzed by the STF or STJ. There will be a new round of judgments in higher courts on the legality of the collection of past liabilities on other grounds due to the issue by the Senate of the resolution that removed the essence of Funrural from the legal system, “explains the lawyer.
He recalls that the expectation is that this decision does not leave so early, which leads producers to have to adhere to the PRR, because the inspection of the Federal Revenue is more severe, which can have consequences for some activities. “Notifications have been made. It is necessary to join or discuss judicially, but the overwhelming majority of rural entrepreneurs remained inert and did not file any legal action to collect the money in court and did not discuss the issue in any legal field, “says Ferraz.
Several producers throughout Brazil have already received the Federal Revenue Alert. Those who have a judicial measure that directs not to make the payment must inform the body, which will have to admit the measure. But he who has no measure will have to bear the values and will be assessed. If the producer disregards the notice, he will receive a notice of infringement with the due amount arbitration. “The PRR now gains another connotation. Those who are under supervision or worried about receiving it will see adherence to the PRR or the judicial measure as urgent exits, “he explains.
This text was translated by machine from Brazilian Portuguese.