Cesar Peres Dulac Müller logo

CPDMA BLOG

Category:
Date: August 17, 2021
Posted by: CPDMA team

A new tax obligation for the Rural Producer

As of May 2021, Rural Producers will have to deliver the accessory obligation called EFD-REINF, under penalty of fines starting from R$ 20.00 and reaching 2% of the total taxes due in the month of accrual.

But, after all, what does EFD-REINF mean? The Digital Tax Bookkeeping of Withholdings and Other Tax Information (EFD-Reinf) is one of the modules of the Public Digital Bookkeeping System – SPED. Its purpose is to record income paid and withholding of Income Tax, Social Contribution of the taxpayer - except those related to work - and information on gross revenue for the calculation of social security contributions.

And how does this new obligation affect the individual Rural Producer? As of May, all information related to the Rural Social Security Contribution (Funrural), which is currently registered on eSocial, began to appear in the EFD-Reinf (Digital Tax Bookkeeping of Withholdings and Other Tax Information).

In this way, various information related to the rural activity must be informed by the Rural Producer through the delivery of the EFD-REINF. Among the main ones, the following stand out:

  • Commercialization of production and calculation of the social security contribution replaced by agribusinesses and other rural producers legal entity;
  • Services taken/provided upon assignment of labor or contract work, referring to the withholding of social security contribution;
  • Withholding tax (IR, CSLL, COFINS, PIS/PASEP) levied on miscellaneous payments made to individuals and legal entities;
  • Purchase of production from an individual rural producer or a special insured person for retail sale to an individual final consumer, to another individual rural producer or to a special insured person, even if the acquired rural production is exempt.

Failure to deliver the information required by EFD-REINF generates the imposition of fines, which will be calculated as follows: 2% per calendar month or fraction, levied on the amount of taxes reported in EFD-Reinf, even if fully paid, in the case failure to deliver the declaration or delivery after the deadline, limited to 20%; and R$ 20.00 for each group of 10 incorrect or omitted information. In view of this, individual rural producers must pay attention to compliance with tax legislation, delivering the statements required by the Federal Revenue Service of Brazil in order not to attract the eyes of inspection, as well as not to be penalized with fines. In this sense, it is extremely important to have trained and up-to-date professionals who are able to deal with the new challenges involving digital accounting and its consequences, to avoid non-compliance with legislation and the consequent penalty.

Source: Wagner Arnold Fensterseifer.

Return

recent posts

A Resolução n° 80 da CVM e a dissonância com o sigilo inerente aos procedimentos arbitrais

Em vigor desde 02 de maio de 2022, a Resolução n° 80 da CVM traz um novo comunicado sobre demandas societárias, regulando o registro e a prestação de informações periódicas e eventuais dos emissores de valores mobiliários. Tal regulação foi objeto da Audiência Pública 1/21 e consolidou o conteúdo das Instruções n° 367 e 480 […]

Read more
Extinção de sociedade limitada e a responsabilidade dos sócios

O processo de extinção de uma sociedade limitada passa por três etapas, sendo a primeira delas a Dissolução, seguida da Liquidação e por fim, a Extinção. A fase de Dissolução, podendo ser parcial ou total (para o fim de extinção, ocorre a dissolução total), pode-se dizer que é o momento em que os sócios manifestam […]

Read more
CARF Decide que demora na integralização do AFAC não descaracteriza operação e afasta incidência de IOF

A Terceira Turma da Câmara Superior de Recursos Fiscais (CARF), por voto de qualidade, entendeu que a demora na integralização do capital social nas operações de Adiantamento para Futuro de Aumento de Capital – AFAC não caracteriza a operação como mútuo e, com isso, afasta a incidência de IOF. O AFAC é uma operação que […]

Read more
Philco é processada por suposta imitação de trade dress de batedeiras

A multinacional Whirlpool, dona da KitchenAid e diversas outras marcas famosas no segmento de eletrodomésticos como Brastemp e a Consul, está processando a Philco por concorrência desleal e supostos ilícitos contra propriedade industrial da linha de batedeiras “Artisan” da KitchenAid. A ação tramita na 2ª Vara Empresarial e de Conflitos de Arbitragem de São Paulo, […]

Read more
The distribution of profits by companies undergoing judicial reorganization

Não são raras as vezes que podemos observar empresas cujos sócios possuem um baixo pró-labore e têm a complementação de seus rendimentos por meio de antecipação dos dividendos. A prática, [1] contudo, não se mostrava alinhada com os preceitos da recuperação judicial e o estado de insolvência das devedoras, uma vez que os sócios estariam retirando os […]

Read more
The possibility of attachment of the guarantor's family property

Recently, the Federal Supreme Court (STF) judged an Extraordinary Appeal, submitted to the rite of general repercussion, where by a majority of votes it understood to allow commercial property lessors to pledge the guarantor's family property to guarantee the receipt of rents not paid by the lessee. In his vote, the rapporteur, Minister Alexandre de Moraes, asserted […]

Read more
crossmenuchevron-down
en_USEnglish
linkedin Facebook pinterest youtube lol twitter Instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter Instagram