It is important to note that the person responsible for the ITR declaration (landowners, accountants, agronomists, geographers, etc.) must be informed of the environmental legislation in force, especially with regard to the rules of permanent protected areas – APP, legal reserve and others. The registration of areas of declared environmental interest allows the reduction of the ITRs of rural properties. The aim is to promote the conservation and protection of flora and forests, thus contributing to the preservation of nature and a better quality of life. This is a document declared to IBAMA that allows the rural owner to reduce the tax on rural areas (ITR) by up to 100% if the information on the areas of permanent preservation (APP), legal reserve (RL), private reserve of natural heritage (RPPN), ecological interest (IIE), environmental easement (ASA), areas covered by the indigenous forest (APN), and flooded areas are reported for hydroelectric power plants (TUH). The Supreme Court (STJ) has disclosed its jurisprudence on the need to submit the Environmental Declaration Act (ADA) or not to recognize the right to exemption from rural property tax (RTI) in legal reserve areas and permanent preservation areas. Introduced in 6,938/1981, the Environmental Declaratory Act (ADA) is a legal instrument that allows rural landowners to reduce rural property tax (ITR) by up to 100% when included in the Information and Verification Document (DIAT/ITR): The United States. The Department of Justice provides information on the ADA through a toll-free ADA information line. 800-514-0301 (vote) 800-514-0383 (ATS) In order to complete the ADA electronic form (ADAWeb), it is necessary that the applicant is a user of IBAMA services, a natural or legal person whose personal or institutional data are duly updated with the Federal Technical Register of Ibama (CTF). Registration for the ctf is mandatory to access an ibama service. On the 30th. September ended the deadline for filing the ITR 2017 declaration, and this year there have been some important changes, such as the decision to include vehicle information in the ITR declaration.
The possibility of including areas of ecological interest in the calculation of rural property tax has already been introduced by the Environmental Declaration Act (ADA). It is important to highlight this art. 18 of Law 12.651/12 (New Forest Code) waives the registration of the legal reserve when registering the property and only requires registration in CAR for the identification and demarcation of the territory. The ADA must be reported annually from January 1 to September 30 (extended to December 31 to correct returns). Indiana State Board of Nursing Settlement Agreement (published on 2/09/22) To declare the ADA, please enter CPF/CNPJ and your password on the Ibama Services access page. The annual presentation has been in effect since 2007. The DOJ celebrates the 32nd anniversary of the ADA press release (issued on 26.07.22) You may be wondering: what happens if I don`t deliver the ADA? In this case, protected areas include the ITR calculation. That is, the rural producer receives a fee for the difference between the calculation submitted and that accepted by the Brazilian Internal Revenue Service. This means that when reporting the ITR, your rural landlord can get discounts on the rate to be charged by submitting the ADA documentation on your annual statement.
The deadline for your return is January to September of each year. Betancourt-Colon against complaint of the City of San Juan (published on 20.09.22) The ADA is a registration document of rural land areas with Ibama and areas of ecological interest that integrate it to be exempt from the rural property tax (ITR) on the latter. United States v. Uber Technolgies, Inc. Settlement Agreement (published on 07/20/22) Access to ADAWeb is via a single password for CPF or CNPJ generated and provided by ctf immediately after proper registration. The STJ has established an agreement for the exemption of the ADA and registration in the land register for the tax exemption in the APAs. However, it only required prior registration of the legal reserve at the time of registration of the property for the purpose of identifying the area, since the launches took place while the old forestry law was still in force (Law 4.771/65), which expressly provided for the need for registration. In its judgments, situations were assessed in which the tax administration intended to collect the tax on the APP and the legal reserve, on the grounds that there was no law on the environmental declaration and no registration of the APP in the property file of the property. Carey v. Wisconsin Election Commission Statement of Interest (published 08/25/22) Jefferson County, Kentucky Board of Elections Settlement Agreement (published 8/1/22) STJ discloses case law on the absence of an ADA (Environmental Declaratory Act) for exemption from the ITR (Rural Land Tax).
According to the Supreme Court`s understanding, it is not necessary to introduce the Environmental Declaration Act (ADA) in such a way as to recognize the right to exemption from rural property tax (RTI). in particular if this requirement was provided for only in a normative instruction of the Internal Revenue Service (IN SRF 67/97).