Conheça as regras para a apresentação da DITR 2018

Conheça as regras para a apresentação da DITR 2018

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A norma sobre a Declaração do Imposto sobre a Propriedade Territorial Rural (DITR), referente ao exercício de 2018, estabelece as regras e os procedimentos para a apresentação da declaração que tem prazo de 13 de agosto a 28 de setembro

Foi publicada, no Diário Oficial da União de hoje, a Instrução Normativa RFB nº 1.820, de 2018, que dispõe sobre a apresentação da Declaração do Imposto sobre a Propriedade Territorial Rural (DITR) referente ao exercício de 2018.

A norma estabelece as regras e os procedimentos para a apresentação da DITR relativa ao exercício de 2018, informa os critérios de obrigatoriedade, a necessidade do uso de computador na elaboração da DITR, o prazo para a apresentação, as consequências da apresentação fora do prazo estabelecido e a forma de pagamento do imposto apurado, entre outras informações.

Está obrigada a apresentar a DITR a pessoa física ou jurídica, exceto a imune ou isenta, proprietária, titular do domínio útil ou possuidora a qualquer título, inclusive a usufrutuária, um dos condôminos e um dos compossuidores.

Também está obrigada, a pessoa física ou jurídica que, entre 1º de janeiro de 2018 e a data da efetiva apresentação da declaração, perdeu a posse do imóvel rural, o direito de propriedade pela transferência ou incorporação do imóvel rural ao patrimônio do expropriante ou a posse ou a propriedade do imóvel rural, em função de alienação ao Poder Público, inclusive às suas autarquias e fundações, ou às instituições de educação e de assistência social imunes do imposto.

A DITR deve ser elaborada com o uso de computador utilizando o Programa Gerador da Declaração do ITR, relativo ao exercício de 2018 (Programa ITR2018), a ser disponibilizado à época própria no sítio da Receita Federal na internet.

O período de apresentação tempestivo da DITR começa no dia 13 de agosto e encerra às 23h59min59s, horário de Brasília, do dia 28 de setembro de 2018.

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A multa para o contribuinte que apresentar a Declaração depois do prazo é de 1% ao mês-calendário ou fração de atraso, lançada de ofício e calculada sobre o total do imposto devido, não podendo seu valor ser inferior a R$ 50,00.

Se, depois da apresentação da declaração, o contribuinte verificar que cometeu erros ou omitiu informações, deve retificá-la apresentando nova declaração, antes de iniciado o procedimento de lançamento de ofício, sem a interrupção do pagamento do imposto. A declaração retificadora tem a mesma natureza da declaração originariamente apresentada, substituindo-a integralmente. Essa declaração deve conter todas as informações anteriormente declaradas com as alterações e exclusões necessárias, bem como as informações adicionadas, se for o caso. Para a elaboração e a transmissão de declaração retificadora deve ser informado o número constante no recibo de entrega da última declaração apresentada, relativa ao mesmo ano-calendário.

O valor do imposto pode ser pago em até quatro quotas iguais, mensais e sucessivas, sendo que nenhuma quota pode ter valor inferior a R$ 50,00. O imposto de valor inferior a R$ 100,00 deve ser pago em quota única. Em nenhuma hipótese o valor do imposto devido será inferior a R$ 10,00.

A primeira quota ou quota única deve ser paga até o último dia do prazo para a apresentação da DITR. As demais quotas devem ser pagas até o último dia útil de cada mês, acrescidas de juros equivalentes à taxa referencial do Sistema Especial de Liquidação e de Custódia (Selic) para títulos federais, acumulada mensalmente, calculados a partir do mês de outubro de 2017 até o mês anterior ao do pagamento, e de 1% no mês do pagamento.

O contribuinte pode antecipar, total ou parcialmente, o pagamento do imposto ou das quotas, não sendo necessário, nesse caso, apresentar declaração retificadora com a nova opção de pagamento, e também ampliar o número de quotas do imposto inicialmente previsto na declaração, até a data de vencimento da última quota pretendida, sendo que, nesse caso, será necessário apresentar declaração retificadora.

O imposto pode ser pago mediante transferência bancária meio de instituições financeiras autorizadas pela Receita Federal a operar com essa modalidade de arrecadação ou por meio de Documento de Arrecadação de Receitas Federais (Darf), em qualquer agência bancária integrante da rede arrecadadora de receitas federais, no caso de pagamento efetuado no Brasil.

Mais detalhes consulte a IN RFB nº 1.820, de 2018.

Fonte: Receita Federal
Data: 31 de julho de 2018
Acesso: 06 de agosto de 2018

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