ITR – Alteradas disposições sobre convênio a respeito de atribuições de fiscalização, lançamento e cobrança do tributo

ITR – Alteradas disposições sobre convênio a respeito de atribuições de fiscalização, lançamento e cobrança do tributo

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Foram alterados diversos dispositivos da Instrução Normativa RFB nº 1.640/2016, que dispõe sobre a celebração de convênio entre a Secretaria da Receita Federal do Brasil (RFB), em nome da União, o Distrito Federal e os municípios, para delegação das atribuições de fiscalização, de lançamento e de cobrança relativas ao Imposto sobre a Propriedade Territorial Rural (ITR).

Destacamos, entre essas alterações, a substituição do Anexo Único, pelo Anexo I, e a inclusão do Anexo II à referida Instrução Normativa, os quais especificam as cláusulas que disciplinam o Convênio em referência.

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(Instrução Normativa RFB nº 1.879/2019 – DOU 1 de 05.04.2019)

Fonte: Editorial IOB
Data: 05 de abril de 2019
Acesso: 05 de abril de 2019

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