The Brazilian Federal Revenue Office (RFB) released on Monday, August 14, the program for the declaration of the Rural Land Tax (DITR) for the year 2017. The deadline for sending the declarations is September 29.

Submission of the DITR after the deadline entails a fine of 1% per month or a fraction over the value of the tax due, without prejudice to any further fine and default interest due to failure to withhold or insufficient withholding of the tax or quota. Under no circumstances shall the fine for late submission of the DITR be less than R$ 50.00.

The 2017 DITR shall be submitted by all individuals and legal entities who were owners, holders of the useful domain, or possession (including by usufruct) of rural properties on January 1, 2017, subject to applicable exemptions and immunities. The RFB considers rural properties to be those real estate properties located outside the urban area of ​​the municipality. Real estate properties used for rural activities located within the urban area of ​​the municipality are not subject to the payment of ITR.

There are three ways to pay the tax:

  • Federal Revenue Collection Document (DARF), in any branch of a bank within the federal revenue collection network, in the case of payment made in Brazil;
  • Agricultural Debt Security (TDA) of book-entry type (with custody provided by a financial institution) corresponding to up to 50% of the amount due; or
  • Wire transfer of funds through financial institutions authorized by the RFB Office to engage in this activity.

The declaration program software can be obtained at the following link: RFB’s DITR Program.

To clarify questions, the RFB provides a file with questions and answers that can be accessed at the following link: PDF – DITR Questions and Answers - RFB.