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IRS changes rules for ITR statement

Rural property

New standard does not require the receipt of registration in the Rural Environmental Registry in certain cases

RFB Normative Instruction No. 1,909 was published today in the Federal Official Gazette  , which amends the rules for filing the Rural Territorial Property Tax (ITR) declaration. The main amendment refers to the exemption from the obligation to present the Rural Environmental Registry (CAR) in certain cases. 

Previously, the standard provided for the obligation to inform the CAR and the Environmental Declaratory Act (ADA) with Ibama for taxpayers claiming the exclusion of non-taxable areas from the calculation of their tax payable. Non-taxable areas are composed of environmental preservation and legal reserve areas, for example). 

The inclusion of CAR in the ITR declaration was required by Law No. 12,651 of 2012, which required compulsory CAR registration for all rural properties and possessions, to be required by the owner by December 31, 2018. However, in June This year was issued Provisional Measure No. 884, which maintained the obligation to register in the Rural Environmental Registry, but removed the deadline for the owner to make this registration. 

Thus, the amendment of IN RFB No. 1,902, of July 17, 2019, was necessary, maintaining the requirement of proof of enrollment in CAR for the purposes of the declaration of ITR only for properties that are already registered in the register.