Landlords across the country need to be on the lookout. This Friday (30th), at 11:59:59 pm, the deadline for submitting the Rural Territorial Property Tax Declaration (ITR) 2022 ends. Shipping started on August 15th. According to the most recent balance sheet of the Federal Revenue, 4,725,521 taxpayers had delivered the declaration until the beginning of this afternoon (26).
This year, the Internal Revenue Service expects to receive 5.84 million to 5.9 million declarations. In the comparison by states, Bahia has the highest number of statements sent so far: 953,620. Then come Minas Gerais (763,142) and Rio Grande do Sul (501,518).
People and companies that are rural landowners, holders of useful domains or holders of any rural property title must complete the ITR declaration. Anyone who misses the deadline is subject to a fine of 1% per month or a fraction of delay on the tax due. The fine will be issued ex officio.
The taxpayer must prepare the declaration through the ITR Declaration Generator Program, available at Federal Revenue page and broadcast it over the internet.
The tax amount can be paid in up to four monthly installments, none of which can be less than R$50. Tax below R$100 must be paid in a single installment. Both the payment in one installment and the first installment must be made by the last day of the declaration deadline.
The rural producer can ask questions about filling in the declaration at the Accounting and Tax Support Centers (NAF), maintained by several higher education institutions in partnership with the Federal Revenue Service. The guidelines are provided virtually and free of charge. The list of NAFs nationwide can be accessed at this address.
In addition to the guidelines, the rural producer can obtain clarifications about the ITR on the Federal Revenue Service website, which prepared a questionnaire with the main questions and answers on completing and submitting the document.
