A Associação dos Municípios de Mato Grosso do Sul (Assomasul), alerta aos gestores municipais sobre o prazo para a entrega do Valor da Terra Nua (VTN), que vence no último dia útil do mês de abril. Vale ressaltar aos municípios, que as informações necessárias devem ser prestadas anualmente e servem como base de cálculo para a cobrança do Imposto Territorial Rural (ITR).
A entrega é obrigatória para os municípios que possuem convênio junto à Receita Federal do Brasil (RFB), para receber 100% do ITR.
Segundo a Confederação Nacional de Municípios (CNM), o disposto no artigo 9º da Instrução Normativa (IN) 1.877/2019, tem como uma das exigências do convênio a informação do VTN anualmente à RFB, feito pelos municípios. Essas informações devem ser enviadas, excepcionalmente, por meio eletrônico, através do portal e-CAC até o último dia útil do mês de abril de cada ano. Para os Municípios que possuem convênio do ITR, o não envio ocasiona a renúncia do convênio.
Considera-se VTN o preço de mercado do imóvel, entendido como o valor do solo com sua superfície e a respectiva mata, floresta e pastagem nativa ou qualquer outra forma de vegetação natural.
Os seguintes critérios são levados em consideração:
- localização do imóvel;
- aptidão agrícola; e
- dimensão do imóvel.
Não são considerados para o VTN os valores de mercado relativos a construções, instalações e benfeitorias, culturas permanentes e temporárias, pastagens cultivadas e melhoradas e florestas plantadas.
Caso os municípios tenham dúvidas sobre o tema, a CNM elaborou uma nota técnica para orientar os Municípios sobre o tema.
Para cadastrar o VTN, é necessário acessar o sistema no Portal e-CAC e informe o VTN correspondente.
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