Produtor rural

GFIP/SEFIP do Produtor Rural – Enquadramento Tributário

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Até dezembro de 2017 a SEFIP (Sistema Empresa de Recolhimento do FGTS e Informações à Previdência Social) estava preparada para o envio das informações em um único arquivo, porém com a alteração da alíquota do imposto de contribuição da receita bruta procedente da comercialização vinda do produtor rural “FUNRURAL”, conforme Art. 14, 40, I, Lei 13.606/2018, passou a ser necessário o envio de forma separada nas seguintes situações:

Comercialização entre produtores pessoas física – quem recolhe é o produtor rural pessoa física VENDEDOR;

Comercialização do produtor rural pessoa física a varejo – quem recolhe é o produtor rural pessoa física VENDEDOR;

Comercialização para adquirente pessoa jurídica – quem recolhe é a pessoa jurídica adquirente da produção do produtor rural pessoa física.

ATÉ DEZEMBRO DE 2017

BASE LEGAL TÍTULO ALÍQUOTA
Art. 25, I, Lei nº 8.212/91 “FUNRURAL” 2,0%
Art. 25, II, Lei nº 8.212/91 RISCOS AMBIENTAIS

DO TRABALHO

0,1%
Art. 3, Lei nº 10.256/2001 SENAR 0,2%
TOTAL 2,3%

A Partir de 1º Janeiro de 2018

(*Art.14, 40, I, Lei nº 13.206/2018)

BASE LEGAL TÍTULO ALÍQUOTA
*Art. 25, I, Lei nº 8.212/91 “FUNRURAL” 1,2%
Art. 25, II, Lei nº 8.212/91 RISCOS AMBIENTAIS

DO TRABALHO

0,1%
Art. 3, Lei nº 10.256/2001 SENAR 0,2%
TOTAL 1,5%
  1. 1. PRODUTOR RURAL: GFIP MENSAL

MODALIDADE, informe a modalidade conforme desejado

  1. 2. PRODUTOR RURAL: GFIP COMERCIALIZAÇÃO

    • Compensação

Uma vez que a SEFIP não foi atualizada conforme a nova tabela de alíquotas, a mesma calcula com a alíquota de 2,3% da comercialização, desta forma, a empresa precisa ajustar para recolher 1,5% de comercialização, no campo de compensação da SEFIP.

Exemplo:

NF de R$ 2.000,00

Powered by Rock Convert

Alíquota de 1,5% = R$ 30,00

Alíquota de 0,8% compensação = R$ 16,00

Para o preenchimento da GFIP/SEFIP, o contribuinte deverá observar as instruções constantes do Ato Declaratório Executivo Codac nº 6, de 04/05/2018 da Receita Federal do Brasil – RFB.

Outras informações sobre o preenchimento da SEFIP/GFIP poderão ser consultadas no Manual da GFIP 8.4 e no Manual de Orientação das Contribuições Previdenciárias na Área Rural e do SENAR.

Quer entender melhor sobre essas novas atualizações entre em contato com a equipe TBS saiba mais detalhes.

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    data collection guidelines that will enable the FBI to higher report its dark web accomplishments.”

    Investigative shortcomings

    Highlighting the urgency of the proposals,
    the redacted report stated that darknet marketplaces
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    drugs, firearms, and child sexual abuse material are “one
    of the greatest impediments to [the bureau’s] efforts to disrupt cybercriminal activities.

    The OIG discovered that operational units’siloed strategies had “varying degrees of comprehensiveness” and some were not even documented, with the Hi-Tech Organized
    Crime Unit’s technique for pursuing opioid traffickers credited as “the most
    comprehensive. The Hi-Tech Organized Crime Unit and Major Cyber Crimes Unit, meanwhile,
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    or investigative assignments that are not properly aligned with skillsets,
    capabilities, tools, and resources.
    The OIG also noted that the Remote Operations Unit’s efforts to produce and acquire
    investigative tools had been hamstrung by budgetary cuts, and that the team had prioritized tools employed for national
    security investigations, leaving operational units “without a mechanism” for pooling technologies
    used for dark web investigations.
    Deconfliction

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