House Committee approves bill that changes ITR calculation

The Agriculture Committee of the Chamber of Deputies unanimously approved Bill No. 1.192/2025, which changes the calculation method for the Rural Property Tax (ITR). The bill defines technical criteria for collection, extends defense deadlines, and prohibits the use of the IPTU (property tax) calculation basis, a common practice in several municipalities and considered abusive by the agricultural sector.

Reported by Representative Rodolfo Nogueira (PL-MS), the bill amends Law No. 9.393/1996. The new wording establishes objective parameters for the Bare Land Value (VTN), such as location, agricultural suitability, property size, and market prices. The proposal also requires that any tax assessment be based on a detailed technical report signed by a qualified professional.

According to Nogueira, the initiative corrects distortions. He cited cases of overvaluation of the VTN and the adoption of the IPTU (Property Tax) as a basis, which artificially increases the tax burden and penalizes producers. The congressman also stated that the bill clearly defines the incidence of the ITR in rural areas, eliminating legal uncertainty.

The report incorporated amendments that benefit taxpayers. One of them extends the deadline for responding to the VTN from 10 to XNUMX days, allowing more time to submit documents and expert reports. Another includes more professional categories among those authorized to issue reports, a measure that should reduce costs and stimulate competition.

Representative Daniela Reinehr (PL-SC), the bill's author, stated that the proposal ensures predictability and fiscal justice in the rural sector. The text now goes to the Finance and Taxation and Constitution and Justice committees for final analysis.