New law uses Rural Environmental Registry to calculate rural taxable area

Law 14.932/24 was published in today's Official Federal Gazette, which allows the use of the Rural Environmental Registry (CAR) to determine the taxable area of ​​rural properties. The new standard amended the Forest Code and eliminated the need for the Environmental Declaratory Act (ADA) to reduce the Tax on Rural Land Property (ITR). The CAR, administered by the Brazilian Forest Service, centralizes information on properties and preserved areas, facilitating environmental and tax management.

The new law originated from Bill 7.611/17, authored by former senator Donizeti Nogueira, and was conclusively approved by the Chamber of Deputies in December last year. The standard aims to simplify the taxation process and promote transparency in the management of rural properties.

With the elimination of the ADA, rural landowners can now exclusively use the CAR for tax benefits related to the ITR. This change is seen as an advance in reducing bureaucracy in environmental and fiscal processes, contributing to more efficient and sustainable management of the environment.

The measure also aims to encourage the environmental regularization of rural properties, since the CAR is a crucial instrument for the control and monitoring of preserved areas and sustainable use.

Law 14.932/24 has the following wording:

Art. 1st Art. 29 of Law No. 12.651, of May 25, 2012 (Forest Code), comes into force with the addition of the following § 5:

"Art. 29. ............................................. .................................................... ..............

§ 5 The rural producer is authorized to present the CAR referred to in the caput of this article, for the purposes of determining the taxable area provided for in item II of § 1 of the art. 10 of Law No. 9.393, of December 19, 1996, which provides for the Rural Land Property Tax (ITR)." (NR)

Art. 2. Paragraph 1 of art. 17-O of Law No. 6.938, of August 31, 1981. Art. 3 This Law comes into force on the date of its publication.

Art. 3 This Law comes into force on the date of its publication.