Starting at 8 am today (12), rural property owners across the country will begin submitting the 2019 Rural Property Tax Declaration (DITR). The deadline for submission is 11:59:59 pm on September 30.
The Federal Revenue Service expects to receive 5.7 million declarations this year, around 38 thousand more than the 5,661,803 sent in 2018. The declaration can only be filled out using the declaration generator program, which can be downloaded from the agency's website starting this Monday.
Individuals and legal entities who own, hold beneficial ownership or any title to rural property must submit the declaration. Only taxpayers who are exempt or immune are exempt from submitting the document. Producers who have lost or transferred possession or ownership rights to the land since January 1st are also required to submit the declaration.
The DITR must be completed on a computer using the generating program. The document can be transmitted over the internet or delivered on removable media (such as a CD or flash drive) to any Federal Revenue office. Anyone who misses the deadline will be charged a fine of R$1% per month on the tax due, with a minimum value of R$$ 50. Taxpayers who identify errors in the information may submit a corrective return before the Tax Authorities begin the official assessment, without interrupting the payment of the tax calculated in the original return.
The Rural Property Tax can be paid in up to four monthly installments, but no installment may be less than R$$ 50. Taxes less than R$$ 100 must be paid in full by September 30, the last day to submit the declaration. Payment can be made using the Federal Revenue Collection Document (DARF) at any bank or by electronic transfer from financial institutions authorized by the IRS.
Post: Marina Carvejani
Author: Notícias Agrícolas
Source: Notícias Agrícolas
