Base Legal Produtor Rural
1. What can the (individual) rural producer import or export? 2. Disqualification in Siscomex 3. Procedure for activating Siscomex 4. Important accreditation of the legal representative: The rural producer registered with the CNPJ may possibly be eligible on the basis of his CNPJ (instead of cpf). To do this, you must use the legal entity/entity qualification roadmap. goods intended for the exercise of their activities as rural producers, such as inums and tools (imports) and agricultural products (exports); II – accounting by rudimentary accounting, if the total gross income of the base year exceeds seventy thousand BTN and is BTN 700,000 or less; To help rural producers determine whether it is more viable to collect social security contributions from the wage bill, AIIC has developed a calculator. The rural producer will have to enter the information on the workers and their billing, the calculator will indicate which option is the most advantageous for the producer in accordance with the applicable rules. Click here www.cnabrasil.org.br/calculadora-funrural find out which is the best option for you! A single paragraph. Revenue, expenditure and other amounts incorporating the result and the basis of calculation shall be converted into BTN at the value of that month of actual receipt or payment. 1 º The results resulting from a rural activity are subject to income tax in accordance with the provisions of this Law. Article 14 Damage found by the natural and legal person may be compensated with the positive result of the following base years.
You must now enter the CNPJ application or the rural producer`s register. A single paragraph. The natural person who chooses to calculate the basis for calculating the tax loses the right to offset the total losses or surpluses for investments corresponding to the base years prior to that of the option. 2. Exemption from qualification in Siscomex (general rules for individuals, applicable to rural producers PF) NOTE: The farmer (farmer, vegetable extractor, breeder, fisherman, registered fish farm) who formalizes the MEI as an individual micro-entrepreneur must decide to remain a rural producer or a MEI, and must not have both files. I – in the event of damage occurring from the base year 1990, an amount of BTN resulting from the calculation of the taxable amount; 6 º It is considered an investment in rural activities, for the purposes of Art. 4, the use of financial resources, with the exception of the part corresponding to the value of bare land, for the development of an activity aimed at increasing production or improving agricultural productivity. For individual producers who choose to collect their incidental contribution on invoicing, the procedure used until December of the previous year has not been changed due to the contribution to the marketing of production with total rates of 1.5%. (1.2%, pension, 0.1% COUNCIL and 0.2% SENAR). The buyer of the production must withhold and continue the collection from the Federal Financial Service of Brazil. In these cases, manufacturers should know and highlight the above values and rates on each invoice marketed. Roadmap for legal persons – Non-personified companies (applies to rural producers with CNPJ) III – Accounting by regular accounting in books duly registered until the end of the base year in the organs of the Federal Secretariat of Finance, if the total gross income of the base year is more than seven hundred thousand BTN.
§ 1 – The share of reduction greater than ten percent of the value of the tax base is added to the result of the activity in order to constitute the basic calculation of the base year following the year in which the service was used. (Repealed by Law No. 9.249 of 1995) According to the normative law, producers who choose to collect their contribution from payroll accounting must submit to the commercial enterprise, consumer, beneficiary or cooperative enterprise or non-producing person of the country the declaration that they comply with the provisions of articles I and II of art. 22 of Law No. 8.212 of 1991. attached model. The rates on the payroll are 20% pension, 3% RAT. V – the processing of agricultural or animal products without changing the composition and characteristics of the fresh product and without the industrial process carried out by the farmer himself or by the breeder with equipment and utensils normally used in rural activities, using only raw materials used in the raw material produced in the rural area. 3 º The result of the use of rural activity is determined by one of the following forms: Art. 7º The basis for calculating personal income tax is the result of rural activity calculated during the base year with the following adjustments: II – in the event of losses before the base year 1990 or in the event of excessive reduction due to investments, profit and loss account for the base year 1989 of an amount of BTN corresponding to the ratio resulting from the division of the respective values into new Crusaders, about NCz$ 7.1324.
13 Tenants, households and partners who use rural activities that are clearly documentary shall pay the tax separately in accordance with the provisions of this Act in proportion to the appropriate income for each. 8 º The result of rural activity and the tax base are expressed in BTN amounts. Property documents needed to take over the portfolio of the CNPJ or rural producer. 3. Qualification procedure in Siscomex (applies to rural producers registered in cnPJ) The person – the rural producer registered in the CNPJ – will register a digital process that adds: Only one paragraph. The provisions of this Article shall also apply to the balance of prior losses recorded in the profit and loss account for the 1989 base year. I declare, among the sanctions of the Act for the purposes of the provisions of § 9 of Article 175 of Normative Instruction RFB No. 971 of 2009, that the above-mentioned rural producer collects the social security contribution from the wage bill in accordance with paragraphs I and II of Article 22 of Law No. 8, 212 of 1991. I also explain that I am aware that the option is incurable.
According to the Normative Instruction (IN) of the Federal Revenue Administration of Brazil (RFB) No. In 1867/2019, since last year, rural producers have been able to choose annually whether they want to collect the social security contribution from the wage or production account. Remember that the option for the calendar year is not treatable and must be made before the first commercialization of each year. Article 20 As part of the special programming of official credit operations within the framework of agricultural price policy and cost accounting, funds corresponding to the estimated collection of income tax on the results of rural activity under this law shall be made available. It is important to emphasize that the rural producer should make the choice between payroll or settlement, which covers all properties that engage in rural activities.