Federal Revenue publishes the rules for 2018 DITR

The RFB Normative Instruction 1820/2018, published on July-31-2018, establishes rules and procedures to file the Statement of Tax on Rural Territorial Property (DITR) for the 2018 fiscal year.

Who are required?

The taxpayer that is, in relation to the rural property to be stated, except for immune or exempt, must file DITR for the 2018 financial year:

I - at the effective presentation date:

a) the individual or legal entity owning the useful domain or any kind of ownership, including usufructuary ownership;

b) one of the condominium owners, when the rural property simultaneously belongs 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 co-owners, when more than one person own a rural property;

II - the individual or legal entity that, between Jan-01-2018 and the presentation the statement effective date lost:

a) the possession of the rural property, by the expropriant’s prior immission, in the expropriation process due to necessity or public utility, or social interest, including agrarian reform purposes;

b) the right to property due to the transfer or incorporation of the rural property to the expropriant’s property, from expropriation due to necessity or public utility, or social interest, including the agrarian reform purposes; or

c) the possession or ownership of the rural property, from disposal to the Public Power, including its 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, since these assumptions occurred between Jan-01 and Sep-28-2018; and

IV - in cases where the rural property belongs to estates, the inventor, as long as the sharing has not been finalized, or, if he or she has not been indicated, the spouse, companion, or successor in any capacity.

What is the filing period?

DITR must be filed from Aug-13 to Sep-28-2018, online, using ITR2018 or Receitanet programs, available at the RFB website.

May the calculated ITR value be paid in installments?

Yes, the tax amount may be paid in up to four (4) monthly, equal, and consecutive installments. However, the taxpayer should note the following:

a) none of the installments must be less than BRL 50.00;

b) tax less than BRL 100.00 must be paid in a single installment;

c) the first installment or single installment must be paid by Sep-28-2018;

d) the other installments must be paid by the last business day of each month, plus the interest equivalent to the Selic rate for federal securities, monthly accumulated, calculated from October/2018 to the month before payment month, and 1% in the payment month.

What is the penalty amount for the filing after the deadline?

Filing the DITR after the deadline subjects the taxpayer to 1% (one percent) penalty per calendar month or fraction of delay, calculated on the tax due total.

The penalty amount may not be less than BRL 50.00, in the case of a rural property, subject to tax calculation, not being prejudiced by the penalties and interest due for failure to pay the tax or installment, or their underpayment.