Deadline for submission of ITR ended, but the taxpayer must file declarations
This article was translated by an automatic translation system, and was therefore not reviewed by people.
The IRS received by the deadline of the delivery of the Rural Land Tax (ITR) 5,155,507 declarations. The last day for submission of information was on September 30.
Revenue warns taxpayers missed the deadline that the fine in this case is 1% per calendar month or fraction of delay, calculated on the total tax due, the value can not be less than R$ 50 should rural property subject to the tax calculation, plus fines and interest.
In the case of rural property immune or exempt, failure to submit the declaration within punishable by fine of R$ 50. The fact that the taxpayer pay the fine does not contract to have to send the document to the IRS.
All taxpayers after the deadline can only submit a declaration from now through the internet. The computer program that generates the statement of the ITR is available on the IRS. In addition to generating program, the taxpayer must use another application known as Receitanet, also available on the site, to send information over the Internet.
Shall declare the person who has a rural property with an area less than 1,000 hectares, is located in the municipality understood in the Western Amazon or the Pantanal of Mato Grosso and South Mato Grosso.
If the property is located in a municipality located in the drought polygon or in the eastern Amazon, just have 500 acres or more to be framed in the same situation, and over 200 acres if in any city.
In the case of corporations, all are required to declare, even the immune or exempt, regardless of the extent of the area of rural property and grinding of the statements, both for individuals or companies.
According to the IRS, are required to submit a statement the taxpayer person or entity who, in relation to rural property to be declared, including immune or exempt at the date of the actual presentation, owner, owner of the domain you or any owner title, including the usufructuary.
It should also state when one of the condominium, the effective date of submitting the return, the rural property falls within more than one person or entity as a result of agreement or court order, or more than one donee, on the basis of IAF in common. For further details on the ITR, the taxpayer should consult the IRS Web site on the Internet.
Source: Agência Brazil
This article was translated by an automatic translation system, and was therefore not reviewed by people.
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