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Revenue announces rules for delivery of the Tax Declaration on Rural Territorial Property

Taxation

DITR must be submitted between August 12 and September 30, 2019

The Normative Instruction RFB No. 1,902 , published in the Official Gazette this Friday (19/7), lays down rules and procedures for the presentation of the Tax Declaration on Rural Property (DITR), informs the mandatory criteria , the need to use the computer in the preparation of the declaration and the consequences of the deadline presentation, among other information. 

The deadline for delivery of the DITR for the year 2019 begins on August 12 and closes at 23:59:59 (twenty-three hours, fifty-nine minutes and fifty-nine seconds), Brasília time, on June 30 September 2019. 

Who should deliver

It is obliged to present the declaration to the individual or legal entity, except for the immune or exempt, owner, holder of the domain useful or possessor in any title of the rural property. It is also obliged to the individual or legal entity that, between January 1, 2019 and the date of the effective presentation of the declaration, lost possession of the rural property or the property right by transferring or incorporating the rural property to the patrimony of the expropriant.  In 2018, 5,661,803 declarations of the Tax on Rural Territorial Property were delivered. The expectation is that, this year, 5.7 million declarations will be delivered. 

The DITR must be elaborated with computer use, through the Program Generator of the Declaration of the ITR, made available in the page of the Federal Revenue ( rfb.gov.br ). It can be transmitted over the Internet or delivered on removable media in the IRS units. 

Late declaration is subject to fine

The fine for submitting the DITR after the deadline is 1% (one percent) per month or fraction of delay, issued by law and calculated on the total tax due, and its value may not be less than R $ 50.00 (fifty reals). 

If, after the filing of the declaration, the taxpayer finds that he has made mistakes or has omitted information, he must file a rectifying DITR before the start of the official procedure, without interrupting the payment of the tax ascertained in the original declaration. 

The rectifying DITR has the same nature as originally presented, replacing it integrally. Therefore, the rectifying statement must contain all the information previously provided with the necessary alterations and exclusions as well as the added information, if any. 

Tax

The value of the tax can be paid in up to 4 (four) equal, monthly and successive quotas, and no quota can be less than fifty reais (R $ 50.00). Tax of less than R $ 100.00 (one hundred reais) must be paid in a single quota. The single quota or 1st (first) quota must be paid by September 30, 2019, the last day of the deadline for submission of the DITR. 

The tax can be paid by electronic transfer of funds through electronic systems of the financial institutions authorized by the Federal Revenue to operate with this type of collection or by means of a Document of Collection of Federal Revenues (Darf), in any banking branch that is part of the network federal revenue collector.