Rules to file DITR 2017

Since the publication of RFB Normative Instruction No. 1715/2017 on Jul-07-2017, with addition of the acts published on Aug-01-2017 - RFB/Incra Normative Instruction nº 1.724/2017, Normative Instruction RFB nº 1.725/2017, and Executive Declaratory Act No. 26/2017 CODAC, we have the complete list of standards to file the Statement of Tax on Rural Property (Declaração do Imposto sobre a Propriedade Territorial Rural - “DITR”) for the year ended 2017.

Requirement

Those required to file 2017 DITR that is, the rural property to be stated, except for the immune or exempt:

I - at the effective filing date:

a) individual or company owning the useful domain or owning in whatever context, including the usufructuary;

b) one of the joint owners, when rural property belong simultaneously to more than one taxpayer, from agreement or court decision or grant received donation in common;

c) one of co-owners, when more than one person own rural property;

II - the person or entity that between Jan-01-2017 and the effective statement filing date, lost:

a) the ownership of rural property by the previous expropriating immission, process of expropriation for public necessity or utility or social interest, including agrarian reform;

b) the right to property by the transfer or purchase of rural property to the expropriating property, from expropriation for public necessity or utility, or social interest, including agrarian reform; or

c) the rural property possession or ownership, from sale to the Government, including their agencies and foundations, or educational bodies and immune tax social assistance;

III - the company who received the rural property in the cases provided for in item II, since such cases have been occurred between Jan-01 and Sep-29-2017;and

IV - where rural property belonging to the estate, the executor, while not finalized sharing, or, if has not been appointed, the sharecropper spouse, companion or successor in whatever context.

Deadline

The DITR must be submitted in the period from 14/08 to 29/09/2017, the Internet, by using the Receitanet transmission program, available on the RFB site.

ITR value

The tax can be paid in up to four (4) equal monthly and consecutive installments, subject to the following:

a) no quota should be less than R$ 50.00;

b) the amount of tax lower than R$ 100.00 shall be paid in a single payment;

c) 1st or single quota share must be paid until 09.29.2017;

d) the remaining shares shall be paid by the last business day of each month, plus interest equivalent to the Special System Reference Rate for Settlement and Custody (Selic) for federal bonds, accumulated monthly, calculated from the month of October/2017 until the month prior to the payment, and 1% in the month of payment.

Penalty for late delivery

The delivery of DITR after the deadline the taxpayer subject to a fine of 1% (one percent) per calendar month or fraction of delay, calculated on the total tax due, and may not its value is less than R $ 50.00 (fifty reais) in the case of rural property subject to the calculation of tax, subject to penalty and interest due by the lack or insufficiency of payment of the tax or quota, as follows:

I - 1% (one percent) per calendar month or fraction of delay, calculated on the total tax due, its value can not be less than R $ 50.00 (fifty reais), subject in the case of rural property the calculation of the tax, subject to penalty and interest due by the lack or insufficiency of payment of the tax or quota; or

II - R$ 50.00 (fifty reais) in the case of rural property immune or exempt from ITR.

The fine is ex-officio object and has, for the initial term, the first (1st) day following the deadline set for the submission of DITR, and final term, the month of delivery.

Changes in procedures in the Register of Rural Properties (Cafir)

The IRS changed the RFB Normative Instruction No. 1467/2014, which provides for the Register of Rural Properties (Cafir), with effect from 08.07.2017.

The amended provisions have, in short, on registration acts, condominium, proof of registration, transmission of the Information Document and Cadastral Update ITR (Diac) and presentation of the Registration Data Entry Document Rural Property (Decir).

The proof of registration and the registration status, simplified version, will be available for public consultation on the website of the Federal of Brazil (RFB). The delivery of documents should be carried out in digital format, in the event of the holder indicated to be bound to this form of presentation of documents to the RFB, regardless of personal circumstances of any tenants or compossuidores rural property.

In other situations, it provides to deliver documents in digital format or on physical media, and, in the latter case, the document must be sent in certified copy or, if delivered directly to the RFB care unit, can be presented in single copy, accompanied by the respective original to copy comparison with the original by the RFB server.

National Rural Registration System (SNCR) and Register of Rural Properties (Cafir)

Procedures have been established for updating the National Rural Registration System (SNCR) and Register of Rural Services (Cafir), with effect from 08.07.2017.

In order to integrate these entries was created the service "Link IFRS" in the online electronics National Register of Rural Properties (CNIR) available in the Rural Register website, www.cadastrorural.gov.br.