Federal Revenue announces deadline and rules for sending DITR 2023

RFB Normative Instruction No. 11 was published in today's Official Gazette (7/2.151). It provides the procedures for submitting the 2023 Rural Land Property Tax Declaration. Deadline for submission begins on August 14th and runs until 23:59:59 pm on September 29th, Brasília time.

The DITR must be sent through the ITR Declaration Generator Program (ITR 2023 Program), which will be available on the Federal Revenue website. Furthermore, it is still possible to use Revenuenet to transmit the declaration.

Submissions after the deadline must follow the same submission procedures. The fine for late submission of the declaration is R$50 (minimum) or one percent per calendar month calculated on the total tax due.

The minimum tax amount is R$10,00. Amounts less than R$100 must be paid in a single installment by September 29, 2023. Amounts greater than R$100 can be paid in up to four installments, each installment must have a value equal to or greater than R$50. The first must be paid by September 29th, the others must be paid by the last business day of each month, and will be subject to Selic interest plus 1%.

Tax payment can be fully or partially anticipated. The number of tax shares previously provided for can also be increased to up to four by presenting a rectifying DITR before the due date of the first share to be changed, observing the minimum limit of R$50,00 per share.

The full normative act can be read below:

RFB NORMATIVE INSTRUCTION No. 2.151, OF JULY 10, 2023

Provides for the presentation of the Rural Land Property Tax Declaration (DITR) for the 2023 financial year.

THE SPECIAL SECRETARY OF FEDERAL REVENUE OF BRAZIL, SUBSTITUTE, in the use of the attribution conferred on it by item III of art. 350 of the Internal Regulations of the Special Secretariat of the Federal Revenue of Brazil, approved by Ordinance ME nº 284, of July 27, 2020, based on the SE/MF Personnel Ordinance nº 1.063, of June 28, 2023, DOU of June 30, 2023, and in view of the provisions of Law No. 9.393, of December 19, 1996, resolves:

CHAPTER I

PRELIMINARY PROVISION

Art. 1 This Normative Instruction establishes rules and procedures for the presentation of the Rural Land Property Tax Declaration (DITR) for the 2023 financial year.

CHAPTER II

THE REQUIREMENT OF PRESENTATION AND DITR DOCUMENTS

Section I

The Obligatory Presentation

Art. 2. Anyone who is obliged to present the DITR for the 2023 financial year, in relation to the rural property to be declared, except for the immune or exempt property:

I - on the date of effective presentation:

a) the natural or legal person who owns, holds the useful domain or possesses it in any capacity, including the usufructuary;

b) one of the condominium owners, when the rural property belongs simultaneously to more than one taxpayer, as a result of a contract or court decision or as a result of a donation received in common; It is

c) one of the co-owners, when more than one person owns the rural property;

II - the natural or legal person who, between January 1, 2023 and the date of effective presentation of the DITR, has lost:

a) the possession of the rural property, by prior permission of the expropriator, in the process of expropriation for public need or utility, or for social interest, including for the purposes of agrarian reform;

b) the right of ownership through the transfer or incorporation of the rural property into the expropriator's assets, as a result of expropriation for public need or utility, or for social interest, including for the purposes of agrarian reform; or

c) possession or ownership of rural property, as a result of sale to the Public Power, including its authorities and foundations, or to education and social assistance institutions immune to tax;

III - the legal entity that has received the rural property in the hypotheses provided for in section II, provided that the facts described in these hypotheses occurred between January 1st and September 29th, 2023; It is

IV - in cases where the rural property belongs to the estate, the executor, until the division has been completed, or, if this has not been appointed, the sharecropper spouse, partner or successor in any capacity.

Section II

From DITR Documents

Art. 3 The DITR corresponding to each rural property is made up of the documents listed below, through which the information necessary to calculate the Tax on Rural Territorial Property (RFB) must be provided to the Special Secretariat of the Federal Revenue of Brazil (RFB). (ITR):

I - Information and Registration Update Document for Rural Land Property Tax (Diac), which contains the registration information corresponding to each rural property and its owner; It is

II - Rural Land Property Tax Information and Calculation Document (Diat), which contains the other information necessary to determine the value of the tax corresponding to each rural property.

Single paragraph. The information provided through the Diac referred to in section I of the caput will not be used for the purpose of updating the registration data of the rural property, whatever its area, in the Rural Property Registry (Cafir).

CHAPTER III

THE FORM OF PREPARATION

Art. 4 The DITR must be prepared using a computer using the ITR Declaration Generator Program for the 2023 financial year (ITR 2023 Program), available on the RFB website at .

Single paragraph. The DITR prepared in disagreement with the provisions of the caput must be canceled ex officio.

CHAPTER IV

CLEARING THE ITR

Art. 5 The ITR is calculated through the DITR presented by individuals or legal entities obliged under the terms of art. 2nd.

Single paragraph. The natural or legal person who has lost possession or ownership of the rural property in the cases provided for in item II of the caput of art. 2nd must:

I - calculate the tax in the same period and under the same conditions provided for other taxpayers; It is

II - consider the expropriated or alienated area as part of the total area of ​​the rural property, even if it was, after January 1, 2023, totally or partially:

a) expropriated by an entity immune to ITR or by a legal entity under private law that is a delegate or public service concessionaire; or

b) divested the entity immune to ITR.

CHAPTER V

ENVIRONMENTAL INFORMATION

Art. 6 For the purposes of excluding non-taxable areas from the total area of ​​the rural property, the taxpayer must present to the Brazilian Institute of the Environment and Renewable Natural Resources (Ibama) the Environmental Declaratory Act (ADA) referred to in art. 17-O of Law No. 6.938, of August 31, 1981, in compliance with the relevant legislation.

Art. 7 The taxpayer whose rural property is already registered in the Rural Environmental Registry (CAR) referred to in art. 29 of Law No. 12.651, of May 25, 2012, you must inform, in the DITR, the respective registration receipt number.

Single paragraph. Taxpayers whose rural property falls within the immunity or exemption conditions provided for, respectively, in arts. 2nd and 3rd of SRF Normative Instruction nº 256, of December 11, 2002.

CHAPTER VI

THE TERM AND MEANS available FOR PRESENTATION

Art. 8 The DITR must be presented between August 14th and September 29th, 2023 via the Internet, through the ITR 2023 Program, available at the address informed in the caput of art. 4th.

§ 1 Optionally, the DITR can be presented through the Revenuenet transmission program, available at the address informed in the caput of the art. 4th.

§ 2 The DITR reception service via the Internet will be interrupted at 23:59:59 pm (twenty-three hours, fifty-nine minutes and fifty-nine seconds), Brasília time, on the last day of the deadline established in the caput.

§ 3 The receipt that proves the presentation of the DITR is generated by the ITR 2023 Program at the time of its transmission and recorded on the computer's hard drive or on media accessible via a universal port (USB), and must be printed by the taxpayer through said Program .

CHAPTER VII

PRESENTATION AFTER THE DEADLINE

Section I

Of the Means of Presentation

Art. 9 After the deadline set out in the caput of art. 8th, the DITR must be presented:

I - through the same means provided for in the caput and in § 1 of the art. 8th, via the Internet; or

II - at an RFB service unit during business hours, recorded on media accessible via a universal port (USB).

Single paragraph. The receipt proving the presentation of the DITR must be printed by the taxpayer through the ITR 2023 Program.

Section II

Fine for Delayed Delivery

Art. 10. Delivery of the DITR after the deadline set out in the caput of art. 8th, if mandatory, subjects the taxpayer to a fine of 1% (one percent) per calendar month or fraction of delay, calculated on the total amount of tax due.

§ 1 The fine provided for in the caput will be subject to an official release and has as its initial term the first day following the end of the period set for the delivery of the DITR and, as a final term, the month in which the DITR was delivered.

§ 2 The value of the fine referred to in this article cannot be less than R$ 50,00 (fifty reais), in the case of rural property subject to tax assessment, without prejudice to the fine and late payment interest due for the lack or failure to collect the full amount of tax or its shares.

CHAPTER VIII

Rectification

Art. 11. The natural or legal person who finds errors, omissions or inaccuracies in the DITR already transmitted may, before starting the official release procedure, present a correcting DITR:

I - via the Internet, through the ITR 2023 Program, available at the address informed in the caput of art. 4th; or

II - in an RFB service unit during its working hours, recorded on media accessible via digital port (USB), in the case of presentation after the deadline set out in the caput of art. 8th.

§ 1 The rectifying DITR for the 2023 financial year must be presented by the taxpayer without interrupting the payment of the tax calculated in the DITR originally presented.

§ 2 The rectifying DITR has the same nature as the DITR originally presented and replaces it entirely, and must contain all the information previously declared, with the necessary changes and exclusions, and added information, if applicable.

§ 3 For the preparation and transmission of the rectifying DITR, the presentation receipt number of the last DITR transmitted for the 2023 financial year must be informed.

§ 4 Optionally, the transmission of the rectifying DITR can be done using the Recipenet transmission program, available at the address informed in the caput of the art. 4th.

CHAPTER IX

TAX PAYMENT

Art. 12. The calculated ITR amount can be paid in up to 4 (four) equal, monthly and consecutive installments, observing the following:

I - no quota can have a value lower than R$ 50,00 (fifty reais);

II - tax worth less than R$ 100,00 (one hundred reais) must be paid in a single installment;

III - the first installment or the single installment must be paid by September 29, 2023, the last day of the deadline for presenting the DITR; It is

IV - the remaining installments must be paid by the last business day of each month, plus interest equivalent to the reference rate of the Special Settlement and Custody System (Selic) for federal securities, accumulated monthly, calculated from the month of October 2023 until the month before payment, and 1% (one percent) in the month of payment.

§ 1 The taxpayer is entitled to:

I - anticipate, in whole or in part, the payment of tax or quotas, in which case it is not necessary to present a rectifying DITR with the new payment option; or

II - increase the number of tax quotas previously provided for up to 4 (four), observing the value limit referred to in section I of the caput, upon presentation of a rectifying DITR before the due date of the first quota to be changed.

§ 2 Under no circumstances will the amount of tax due be less than R$ 10,00 (ten reais).

§ 3 Full payment of the tax or quotas, with the respective legal additions, must be made through:

I - electronic transfer of funds through the electronic systems of financial institutions authorized by the RFB to operate with this collection method;

II - Federal Revenue Collection Document (Darf), at any bank branch that is part of the federal revenue collection network, in the case of payment made in Brazil; or

III - Darf with barcode, generated by the ITR 2023 Program and issued with the pix QR Code, at a self-service ATM or via cell phone using the bank's application, at any institution that is part of the instant payments arrangement established by the Central Bank of Brazil (pix arrangement), regardless of being part of the federal revenue collection network.

§ 4 Payment of the ITR by an individual or legal entity that has lost possession or ownership of the rural property between January 1, 2023 and the date of effective presentation of the DITR, in the cases provided for in item II of the caput of the art. 2nd, it must be made in the same period and under the same conditions as those for other taxpayers, with payments made before said period being considered advance.

CHAPTER X

FINAL DISPOSITION

Art. 13. This Normative Instruction will be published in the Official Gazette of the Union and will come into force on August 1, 2023.

CLAUDIA LUCIA PIMENTEL MARTINS DA SILVA

This content does not replace that published in the certified version.