Brazilian rural producers have until next Friday (28) to make the Rural Territorial Property Tax Declaration (DITR) of 2018. The document must be completed and sent to the Federal Revenue Secretariat of Brazil (RFB).
The delivery of the declaration is mandatory. However, the Confederation of Agriculture and Livestock of Brazil (CNA) highlights in which moments the producer can be exempted from the procedure, based on RFB Normative Instruction No. 1820/2018.
I – Effective date:
a) the natural or legal person who owns the domain that is useful or has ownership in any capacity, including the usufructuary;
b) one of the condominium owners, when the rural property belongs simultaneously to more than one taxpayer, as a result of a contract or judicial decision or according to a donation received in common;
c) one of the composers, when more than one person owns the rural property;
II – the individual or legal entity that, between January 1, 2018 and the date of the effective presentation of the declaration, lost:
a) the possession of the rural property, by the prior immission of the expropriant, in the process of expropriation by necessity or public utility, or by social interest, including for agrarian reform purposes;
b) the right to property by the transfer or incorporation of the rural property to the property of the expropriant, as a result of expropriation by necessity or public utility, or by social interest, including for agrarian reform purposes; or
c) the possession or ownership of the rural property, due to alienation to the Public Power,
including their municipalities and foundations, or to education and social assistance institutions immune from tax;
III – the legal entity that received the rural property in the cases provided for in item II, provided that these assumptions occurred between January 1 and September 28, 2018; and
IV – in cases where the rural property belongs to a estates, the inventor, as long as the sharing has not been finalized, or, if this has not been appointed, the spouse, companion or successor in any capacity.
The environmental areas are exempt from payment of the tax, as long as the producer submits the Environmental Declaratory Act (ADA) to the Brazilian Institute of Environment and Natural Renewable Resources (IBAMA), also until September 28.
The Declaration Generator Program (ITR2018 Program) and more information on the tax are available on the websitewww.receita.fazenda.gov.br.
This text was translated by machine from Brazilian Portuguese.