Inhibiting the issuance of the CND as an intervening political act by the Public Administration

In 2015, the integration and linkage between the Rural Property Registry - Cafir (Nirf) and the SNCR (CCIR) was carried out, for the creation of the National Rural Property Registry (CNIR) which functions as a common base of information managed by the National Institute of Colonization and Agrarian Reform (INCRA) and the Federal Revenue Secretariat (SRF). This measure led rural landowners across the country to update their property registrations.

The problem was the short deadline granted, which made the task practically unfeasible, given the bureaucratic procedure and the already known internal difficulties of INCRA itself, preventing many owners from completing their updates.

The agricultural sector reacted and after coordination between the Brazilian Rural Society (SRB) and the Parliamentary Agricultural Front (FPA), in August of this year, IN Joint Nº. 1 extending the deadline for updating the records of rural properties with an area greater than 50 ha to December 31, 2016.

The fear is that, if the rural producer is unable to comply with this requirement within the deadline, given the delay in INCRA processing and the endless bureaucracy that culminates in technical-operational inapplicability, he will be denied the request for issuing the Negative Certificate of Debt, as a consequence of registration irregularity, from January 1, 2017.

Therefore, we believe that it is of great value to clarify, from now on, that, if this occurs, such a measure must be considered as a political sanction, restrictive of rights, which, coercively and arbitrarily, the Public Administration will be using to force the individual to regularize their registration. of rural property, in a disproportionate and unnecessary way.

In other words, in the desire to create more efficient means, the public authorities will seek to constrain the taxpayer in order to force him to update and regularize the rural property, forcing him, by oblique means, without the prior legal procedure that authorizes it.

In tax law, the jurisprudence of the Federal Supreme Court (STF) is summary in the sense of prohibiting the Administration from using coercive mechanisms, through the application of political sanctioning measures, for the payment of tax debts. In environmental law, it is no different either.

Aware of this possible technicality, of a political nature, we believe it is important to warn that, if the issuance of the Debt Clearance Certificate is inhibited by the Federal Revenue Secretariat, upon establishing the pending registration situation in Cafir, such measure must be challenged, as, totally, unduly, in a Democratic State of Law.