Although it seems like an advantageous option, it is very likely that Funrural's installment plan will not be a good solution for agribusinesses. The statement comes from the president of the Institute of Tax Studies, Rafael Nichele, according to whom the installment plan proposed by the federal government should be viewed with caution by meatpacking companies, industries that acquire rural production and cooperatives, for example.
According to Nichele, there is doubt regarding the applicability of the STF decision taken in 2017 in relation to companies and cooperatives that acquire rural production as an input for industrialization, a situation that configures the taxation of the Rural Worker Assistance Fund.
“There is a discussion regarding the responsibility of this tax liability for companies that filed lawsuits in court, claiming the right not to collect Funrural, even after the new decision taken by the STF in March 2017. The question that is open is whether This liability belongs to the legal entity acquiring rural production or the rural producer, the individual employer”, he explains.
According to the expert, industries must analyze beforehand before deciding to join Refis, as there are cases of purchasers of rural production who had legal actions exempting them from withholding the contribution and, therefore, the decision does not affect them. According to Nichele, the new decision brings an idea of reckoning, however this opportunity must be assessed on a case-by-case basis.
Source: Agrolink
