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{"id":26042,"date":"2019-08-29T21:16:19","date_gmt":"2019-08-30T00:16:19","guid":{"rendered":"http:\/\/portalindependente.com\/?p=26042"},"modified":"2019-08-29T21:16:19","modified_gmt":"2019-08-30T00:16:19","slug":"normas-da-declaracao-do-itr-sao-publicadas-no-diario-oficial","status":"publish","type":"post","link":"https:\/\/portalindependente.com\/normas-da-declaracao-do-itr-sao-publicadas-no-diario-oficial\/","title":{"rendered":"Normas da declara\u00e7\u00e3o do ITR s\u00e3o publicadas no Di\u00e1rio Oficial"},"content":{"rendered":"

A Receita Federal alterou as normas de apresenta\u00e7\u00e3o da declara\u00e7\u00e3o do Imposto sobre a Propriedade Territorial Rural (ITR). Segundo o Fisco, a principal altera\u00e7\u00e3o refere-se a dispensa de obrigatoriedade de apresenta\u00e7\u00e3o do Cadastro Ambiental Rural (CAR) em certos casos. A decis\u00e3o foi publicada por meio de instru\u00e7\u00e3o normativa na edi\u00e7\u00e3o desta quarta-feira (28) no\u00a0Di\u00e1rio Oficial da Uni\u00e3o.<\/em><\/p>\n

Anteriormente, a norma previa a obrigatoriedade de informa\u00e7\u00e3o do CAR e do Ato Declarat\u00f3rio Ambiental (ADA) emitidos Instituto Brasileiro do Meio Ambiente e dos Recursos Naturais Renov\u00e1veis (Ibama) para os contribuintes que estivessem pleiteando a exclus\u00e3o de \u00e1reas n\u00e3o tribut\u00e1veis do c\u00e1lculo de seu imposto a pagar. As \u00e1reas n\u00e3o tribut\u00e1veis s\u00e3o compostas pelas \u00e1reas de preserva\u00e7\u00e3o ambiental e reserva legal, por exemplo, informou a Receita.<\/p>\n

A obrigatoriedade da inclus\u00e3o do CAR na declara\u00e7\u00e3o do ITR decorria da Lei n\u00ba 12.651, de 2012, que previa a inscri\u00e7\u00e3o obrigat\u00f3ria no CAR para todas as propriedades e posses rurais, a ser requerida pelo propriet\u00e1rio at\u00e9 31 de dezembro de 2018. Por\u00e9m, em junho deste ano foi editada a Medida Provis\u00f3ria n\u00ba 884, que manteve a obrigatoriedade da inscri\u00e7\u00e3o no Cadastro Ambiental Rural, por\u00e9m retirou a data limite para que o propriet\u00e1rio realize essa inscri\u00e7\u00e3o.<\/p>\n

Desta maneira, foi necess\u00e1ria a retifica\u00e7\u00e3o de instru\u00e7\u00e3o normativa da Receita (IN RFB n\u00ba 1.902), de 17 de julho de 2019, mantendo-se a obrigatoriedade da comprova\u00e7\u00e3o de inscri\u00e7\u00e3o no CAR para fins da declara\u00e7\u00e3o do ITR apenas para as propriedades que j\u00e1 estejam inscritas no cadastro.<\/p>\n","protected":false},"excerpt":{"rendered":"

A Receita Federal alterou as normas de apresenta\u00e7\u00e3o da declara\u00e7\u00e3o do Imposto sobre a Propriedade Territorial Rural (ITR). Segundo o Fisco, a principal altera\u00e7\u00e3o refere-se a dispensa de obrigatoriedade de apresenta\u00e7\u00e3o do Cadastro Ambiental Rural (CAR) em certos casos. A … Readmore<\/a><\/p>\n","protected":false},"author":2,"featured_media":26043,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[3],"tags":[],"jetpack_publicize_connections":[],"yoast_head":"\nNormas da declara\u00e7\u00e3o do ITR s\u00e3o publicadas no Di\u00e1rio Oficial - Portal Independente<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/portalindependente.com\/normas-da-declaracao-do-itr-sao-publicadas-no-diario-oficial\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Normas da declara\u00e7\u00e3o do ITR s\u00e3o publicadas no Di\u00e1rio Oficial - Portal Independente\" \/>\n<meta property=\"og:description\" content=\"A Receita Federal alterou as normas de apresenta\u00e7\u00e3o da declara\u00e7\u00e3o do Imposto sobre a Propriedade Territorial Rural (ITR). 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