Rural property tax – declaration is mandatory. The Official Gazette of the Union published on July 31 the normative instruction of the Federal Revenue Service (Receita Federal) that provides for the submission of the Rural Land Property Tax Declaration (DITR) for 2018.
The obligation to submit the DITR covers the individual or legal entity, except those that are immune or exempt, who is the owner, holder of the beneficial domain, or possessor under any title, including the usufructuary, one of the co-owners, and one of the co-possessors.
See also:
Recovery of the property by successors only at the end of the agricultural partnership contract
Also obligated is the individual or legal entity who, between January 1, 2018 and the date of the actual submission of the declaration, lost possession of the rural property, the right of ownership through the transfer or incorporation of the rural property into the assets of the expropriating party, or the possession or ownership of the rural property, as a result of disposal to the Public Authorities. This includes their autarchies and foundations or the educational and social assistance institutions that are immune from the tax.
Rural property tax – generating program
The DITR must be prepared using a computer with the ITR Declaration Generating Program (Rural Land Property Tax), for 2018 (ITR2018 Program), to be made available at the appropriate time on the Federal Revenue Service website.
The timely submission period for the DITR begins on August 13 and ends at 11:59:59 p.m., Brasília time, on September 28, 2018.
The fine for the taxpayer who submits the declaration after the deadline is 1% per calendar month or fraction of delay, assessed ex officio and calculated on the total tax due, and its amount may not be less than R$ 50.00.
If, after submitting the declaration, the taxpayer finds that they made errors or omitted information, they must rectify it by submitting a new declaration, before the ex officio assessment procedure begins, without interrupting the payment of the tax.
Rectifying declaration
The rectifying declaration has the same nature as the declaration originally submitted, replacing it entirely. This declaration must contain all the information previously declared with the necessary changes and exclusions, as well as the added information, if applicable.
For the preparation and transmission of the rectifying declaration, the number on the delivery receipt of the last declaration submitted, relating to the same calendar year, must be provided.
The amount of the tax may be paid in up to four equal, monthly and successive installments, with no installment being less than R$ 50. Tax of less than R$ 100 must be paid in a single installment. Under no circumstances will the amount of tax due be less than R$ 10.
The first installment or single installment must be paid by the last day of the deadline for submitting the DITR. The remaining installments must be paid by the last business day of each month, plus interest equivalent to the reference rate of the Special System for Settlement and Custody (Selic) for federal securities, accumulated monthly, calculated from October 2017 until the month prior to payment, and 1% in the month of payment.
The taxpayer may anticipate, in whole or in part, the payment of the tax or the installments, in which case it is not necessary to submit a rectifying declaration with the new payment option. They may also increase the number of tax installments initially provided for in the declaration, up to the due date of the last intended installment, in which case it will be necessary to submit a rectifying declaration.
Source: Agência Brasil (EBC)
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