Normative Instruction RFB nº 1.728/2017 was published in the Official Gazette that circulated on 08/15/2017, which regulates the Rural Tax Regularization Program (PRR), established by Provisional Measure nº 793 of July 31, 2017.

 

Debts related to the contribution of individual rural employers may be included in the installment plan (art. 25 of Law No. 8.212/91, owed by individual rural producers and by individuals who acquire rural production, due by April 30, 2017, constituted or not.

 

Debts that are already subject to previous installments or are under administrative or judicial discussion may also be included in the Program.

Upon joining, the taxpayer must promote the payment, without any reductions, of 4% (four percent) of the debt, with the possibility of installments in up to 4 (four) installments (from September to December 2017).

 

The remainder will have a reduction of 25% (twenty-five percent) of late payment and ex-officio fines and 100% (one hundred percent) of interest and must be paid as follows:

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1. Individual rural producer or buyer of rural production from an individual with a debt of less than or equal to R$ 15 million - up to 176 (one hundred and seventy-six) monthly and successive installments, due from January 2018, equivalent to 0.8 % (eight tenths percent) of the monthly average of gross revenue from the sale of the calendar year immediately preceding the maturity of the installment, with reductions of 25% (twenty five percent) of late payment and ex-officio fines and 100% (one hundred percent) of default interest;

2. Acquirer of rural production from individuals with debt greater than R$ 15 million – up to 176 installments, with a minimum value of R$ 1,000.00 (one thousand Reais).

 

Adhesion, whose deadline is 09/29/2017, must be filed at the RFB unit of the debtor's tax domicile.

This is an excellent opportunity for tax regularization, especially after recognition of the constitutionality of FUNRURAL, in the records of Extraordinary Appeal (RE) No. 718,874.