With just over 30 days to go before the deadline, 1,890,192 rural landowners sent the Rural Territorial Property Tax Declaration (ITR) 2022. Delivery started in August 15th and goes until 11:59:59 pm on September 30th.
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 declarations sent so far: 535,154. Then appear Minas Gerais (305,343) and Rio Grande do Sul (125,377).
People and companies that are rural landowners, holders of the Sunuseful property or holders of any rural property title. Anyone who misses the deadline is subject to a fine of 1% per month or fraction of delay on the tax due. The fine will be issued ex officio.
Program
The taxpayer must prepare the declaration through the ITR Declaration Generator Program, available at IRS page and broadcast it over the internet.
The tax amount can be paid in up to four monthly installments, none of which can be to have value less than R$50. Tax below R$100 must be paid in a single installment. Both the one-time payment and the first installment must be paid by the last day of the declaration submission deadline.
The rural producer can ask questions about filling out 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 across the country can be accessed at this address.
In addition to the guidelines, the rural producer can obtain clarification on the ITR at the IRS page. The agency prepared a questionnaire with the main questions and answers about filling out and delivering the document.