{"id":1610,"date":"2024-08-07T14:00:47","date_gmt":"2024-08-07T14:00:47","guid":{"rendered":"https:\/\/twsbr.net\/?p=1610"},"modified":"2024-08-12T10:02:58","modified_gmt":"2024-08-12T10:02:58","slug":"ditr-2024-entrega-comeca-em-12-de-agosto","status":"publish","type":"post","link":"https:\/\/twsbr.net\/en\/ditr-2024-delivery-starts-on-12-august\/","title":{"rendered":"DITR 2024: Delivery Begins on 12 August"},"content":{"rendered":"
\"DITR<\/figure>\n\n\n\n

Delivery Deadline and New Requirements<\/h3>\n\n\n\n

Brazil's Federal Revenue Service has announced that the deadline for submitting the 2024 Rural Property Tax Return (DITR) will begin on 31 December. 12th August<\/strong> and ends in 30th September<\/strong>This is the last working day of the month. This declaration is compulsory for owners, owners of the useful domain or holders of any title to rural property, including usufructuaries, condominium owners and joint owners.<\/p>\n\n\n\n

An important new feature for this year is the inclusion of a requirement for those who have lost possession or the right to ownership of the property between 1st January 2024<\/strong> and the date of submission of the declaration. This rule, stipulated by Normative Instruction 2.206\/24<\/strong>The aim is to increase the control and regularisation of tax records, ensuring that all property movements are duly registered and taxed.<\/p>\n\n\n\n

On the other hand, the rule continues to exempt immune or exempt legal entities from the obligation to submit the DITR, maintaining the criteria adopted in previous years.<\/p>\n\n\n\n

How the Tax Payment Works<\/h3>\n\n\n\n

The Rural Land Tax (ITR) calculated in the return can be paid in up to four equal instalments, provided that the total amount of the tax exceeds R$ 100<\/strong>and that none of the instalments is less than R$ 50<\/strong>. The first instalment is due on 30th September<\/strong>with the subsequent ones scheduled for 31 October, 29 November and 30 December<\/strong>. It is important to note that the instalments will be corrected by the Selic rate<\/strong>plus 1%<\/strong> in the month of payment, which makes it essential for taxpayers to respect the due dates to avoid additional charges.<\/p>\n\n\n\n

Penalties for Late Delivery<\/h3>\n\n\n\n

Failure to submit the DITR on time results in financial penalties. Taxpayers who miss the deadline are subject to a fine of 1% per month<\/strong> on the amount of tax due, with a minimum amount of R$ 50<\/strong>. This penalty can be significant, especially for higher value properties, emphasising the importance of meeting the declaration deadline.<\/p>\n\n\n\n

Step-by-step declaration<\/h3>\n\n\n\n

To file a tax return, taxpayers must use the tax return generator programme, which is available at Receita Federal website<\/a>. This programme is designed to make it easier to fill in and send the declaration, ensuring that all the necessary information is provided correctly.<\/p>\n\n\n\n

Here are some tips to ensure that the declaration is made correctly:<\/p>\n\n\n\n

    \n
  1. Gather all the necessary documentation:<\/strong>\n
      \n
    • Make sure you have all the relevant documents to hand, including property records, previous tax documents and any documentation relating to changes in ownership or the structure of the property.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
    • Fill in the Generator Programme:<\/strong>\n
        \n
      • Use the Receita Federal programme to enter all the necessary information about the property and the tax situation.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
      • Review the information:<\/strong>\n
          \n
        • Before submitting, review all the information entered to ensure accuracy and compliance with legal requirements.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
        • Send the Declaration:<\/strong>\n
            \n
          • After proofreading, send the declaration via the generator programme and keep the proof of sending for future reference.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n

            Benefits of Tax Compliance<\/h3>\n\n\n\n

            Maintaining compliance with tax obligations, such as submitting the DITR, brings a series of benefits for rural property owners:<\/p>\n\n\n\n

              \n
            • Avoid fines and penalties:<\/strong> Meeting deadlines avoids additional financial charges resulting from late fines.<\/li>\n\n\n\n
            • Regularisation of tax status:<\/strong> Ensuring that all records are up to date helps to avoid legal problems and facilitates future transactions, such as the sale or transfer of ownership.<\/li>\n\n\n\n
            • Better financial planning:<\/strong> Having clarity on tax obligations allows for better financial planning, helping to manage cash flows and prepare for future expenses.<\/li>\n\n\n\n
            • Access to Benefits and Incentives:<\/strong> Compliant properties may qualify for tax incentives or government support programmes.<\/li>\n<\/ul>\n\n\n\n

              TWS Consultancy and DITR Support<\/h3>\n\n\n\n

              A TWS Consultancy<\/strong> offers complete support for rural property owners who need assistance with the DITR. Our team of experts is available to help with:<\/p>\n\n\n\n

                \n
              • Personalised tax consultancy:<\/strong> Guidance on how to fill in and send the declaration correctly, ensuring compliance with all legal requirements.<\/li>\n\n\n\n
              • Documentation review:<\/strong> Detailed verification of all the documents required for the declaration, ensuring that nothing is omitted.<\/li>\n\n\n\n
              • Tax Planning Strategies:<\/strong> Advice on how to optimise the payment of tax, taking advantage of possible exemptions or applicable deductions.<\/li>\n\n\n\n
              • Support in Complex Cases:<\/strong> Assistance for owners with complex tax situations, including ownership disputes or significant changes in property structure.<\/li>\n<\/ul>\n\n\n\n

                Conclusion<\/h3>\n\n\n\n

                Filing the DITR is a vital part of tax management for rural property owners in Brazil. With regulatory changes for 2024, it is crucial that taxpayers are well informed and prepared to fulfil their tax obligations effectively. TWS Consultoria is here to make sure you have the support you need to navigate this process successfully, ensuring peace of mind and tax compliance.<\/p>","protected":false},"excerpt":{"rendered":"

                Prazo de Entrega e Novas Exig\u00eancias A Receita Federal do Brasil anunciou que o prazo para a entrega da Declara\u00e7\u00e3o do Imposto sobre a Propriedade Territorial Rural (DITR) de 2024 se inicia no dia 12 de agosto e termina em 30 de setembro, que \u00e9 o \u00faltimo dia \u00fatil do m\u00eas. Essa declara\u00e7\u00e3o \u00e9 obrigat\u00f3ria […]<\/p>","protected":false},"author":1,"featured_media":1611,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislacao-e-conformidade"],"_links":{"self":[{"href":"https:\/\/twsbr.net\/en\/wp-json\/wp\/v2\/posts\/1610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/twsbr.net\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/twsbr.net\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/twsbr.net\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/twsbr.net\/en\/wp-json\/wp\/v2\/comments?post=1610"}],"version-history":[{"count":2,"href":"https:\/\/twsbr.net\/en\/wp-json\/wp\/v2\/posts\/1610\/revisions"}],"predecessor-version":[{"id":1675,"href":"https:\/\/twsbr.net\/en\/wp-json\/wp\/v2\/posts\/1610\/revisions\/1675"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/twsbr.net\/en\/wp-json\/wp\/v2\/media\/1611"}],"wp:attachment":[{"href":"https:\/\/twsbr.net\/en\/wp-json\/wp\/v2\/media?parent=1610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/twsbr.net\/en\/wp-json\/wp\/v2\/categories?post=1610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/twsbr.net\/en\/wp-json\/wp\/v2\/tags?post=1610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}