{"id":5615,"date":"2024-08-13T08:02:25","date_gmt":"2024-08-13T11:02:25","guid":{"rendered":"https:\/\/www.fazendaboqueiraorn.com.br\/?p=5615"},"modified":"2024-08-13T08:02:41","modified_gmt":"2024-08-13T11:02:41","slug":"itr-2024","status":"publish","type":"post","link":"https:\/\/www.fazendaboqueiraorn.com.br\/en\/itr-2024\/","title":{"rendered":"ITR 2024"},"content":{"rendered":"
\"ITR<\/figure>\n\n\n\n

O prazo para entrega da declara\u00e7\u00e3o do Imposto Territorial Rural (ITR), referente ao exerc\u00edcio 2024, come\u00e7a no dia 12 de agosto e segue at\u00e9 30 de setembro. <\/p>\n\n\n\n

O procedimento \u00e9 obrigat\u00f3rio para pessoas f\u00edsicas e\/ou jur\u00eddicas propriet\u00e1rias, titulares do dom\u00ednio \u00fatil ou possuidoras de qualquer t\u00edtulo de im\u00f3vel rural, inclusive a usufrutu\u00e1ria. A declara\u00e7\u00e3o deve ser feita de forma online, por meio do programa dispon\u00edvel no site da Secretaria Especial da Receita Federal do Brasil (RFB) (rfb.gov.br). <\/p>\n\n\n\n

Todas as informa\u00e7\u00f5es e orienta\u00e7\u00f5es constam na Instru\u00e7\u00e3o Normativa 2.206\/2024, publicada no dia 23 de julho<\/a> deste ano.<\/p>\n\n\n\n

Propriet\u00e1rios de im\u00f3veis rurais que j\u00e1 tiverem o Cadastro Ambiental Rural (CAR) podem incluir o n\u00famero do recibo no formul\u00e1rio de declara\u00e7\u00e3o do ITR. Os documentos que comprovam as informa\u00e7\u00f5es prestadas na declara\u00e7\u00e3o devem ser guardados at\u00e9 que ocorra a prescri\u00e7\u00e3o dos cr\u00e9ditos tribut\u00e1rios relativos \u00e0s situa\u00e7\u00f5es e aos fatos a que se refiram.<\/p>\n\n\n\n

Os sindicatos rurais do Paran\u00e1 oferecem suporte ao produtor para a realiza\u00e7\u00e3o do servi\u00e7o. Para isso, \u00e9 preciso ter em m\u00e3os a \u00faltima declara\u00e7\u00e3o do ITR, documenta\u00e7\u00e3o pessoal e da propriedade e o CAR.<\/p>\n\n\n\n

ADA n\u00e3o \u00e9 obrigat\u00f3rio<\/h2>\n\n\n\n

Desde o dia 23 de julho deste ano, o produtor rural n\u00e3o precisa mais apresentar o Ato Declarat\u00f3rio Ambiental (ADA) para obter a redu\u00e7\u00e3o do Imposto Territorial Rural (ITR), gra\u00e7as ao pleito do Sistema FAEP que resultou na Lei 14.932<\/a>. Agora, basta o agricultor apresentar o Cadastro Ambiental Rural (CAR) como prova para obter o benef\u00edcio no ITR.<\/p>\n\n\n\n

Anteriormente a nova legisla\u00e7\u00e3o, agricultores e pecuaristas com \u00e1reas ambientais, como \u00c1rea de Preserva\u00e7\u00e3o Permanente (APP), Reserva Legal, Servid\u00e3o Ambiental, entre outras, eram obrigados a apresentar o ADA junto ao Instituto Brasileiro do Meio Ambiente e dos Recursos Naturais Renov\u00e1veis (Ibama) para conseguir a isen\u00e7\u00e3o do imposto.<\/p>\n\n\n\n

Valores e multas<\/h2>\n\n\n\n

O valor do ITR pode ser pago em at\u00e9 quatro parcelas, com valor m\u00ednimo de R$ 50. Se o valor for inferior a R$ 100, deve ser pago em cota \u00fanica. O pagamento pode ser feito por transfer\u00eancia banc\u00e1ria apenas nos bancos autorizados ou por meio de Documento de Arrecada\u00e7\u00e3o de Receitas Federais (DARF), em qualquer ag\u00eancia banc\u00e1ria integrante da rede arrecadadora de receitas federais.<\/p>\n\n\n\n

A primeira quota ou quota \u00fanica deve ser paga at\u00e9 30 de setembro. As demais quotas dever\u00e3o ser pagas at\u00e9 o \u00faltimo dia \u00fatil de cada m\u00eas, acrescidas de juros equivalentes \u00e0 taxa referencial do Sistema Especial de Liquida\u00e7\u00e3o e de Cust\u00f3dia (Selic) para t\u00edtulos federais, acumulada mensalmente, calculados a partir de outubro at\u00e9 o m\u00eas anterior ao do pagamento, e de 1% no m\u00eas do pagamento.<\/p>","protected":false},"excerpt":{"rendered":"

O prazo para entrega da declara\u00e7\u00e3o do Imposto Territorial Rural (ITR), referente ao exerc\u00edcio 2024, come\u00e7a no dia 12 de agosto e segue at\u00e9 30 de setembro. 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