Commission approves IPI exemption for utility purchased by rural producer

The Committee on Agriculture, Livestock, Supply and Rural Development approved Bill 8353/17, by deputy Heuler Cruvinel (PP-GO), which exempts national commercial vehicles, with a gross weight of up to 3,5, from the Tax on Industrialized Products (IPI). .XNUMX tons, purchased by rural producer.

The text received a favorable opinion from deputy Jerônimo Goergen (PP-RS), who presented a substitute. Goergen highlighted the importance of the proposal. “Utilities are essential equipment for agricultural production, whose availability and good conditions of use improve the productivity and safety of users,” he said.

The original project grants IPI exemption for vehicles purchased by rural producers, including utility vehicles. The substitute limits the exemption to pickup trucks and establishes that the benefit can only be used once, unless the vehicle was purchased more than two years ago.

To access the benefit, the substitute considers a rural producer to be an individual who has been carrying out agriculture, livestock, aquaculture, fishing, plant extractivism or forestry for more than five years, in at least one area fiscal module (which varies by municipality) and with at least one registered employee. An individual classified as a family farmer or rural family entrepreneur will also be considered a producer.

Attached to the project by deputy Heuler Cruvinel, PL 8604/17, by deputy Irajá Abreu (PSD-TO), is being processed, which also deals with the exemption for vehicles for rural use. Both amend Law 8.989/95, the same one that grants IPI exemption to taxi drivers and people with disabilities.

Conduct
PL 8353/17 is being processed conclusively and will now be analyzed by the Finance and Taxation committees; and Constitution and Justice and Citizenship.