ࡱ> [ bjbj96jjlh h h 8  4l$ :6 6 6 6 6 $ #######$&  )$& 6 6 & & $ 6 6 &$   & F6 6 # & # f v'!_#6 0&h l RC""_#<$0l$e") R)_# Conceito e informaes gerais Certido Negativa de Dbitos um documento que comprova a regularidade fiscal e cadastral do imvel rural perante a Secretaria da Receita Federal. O prazo legal para a emisso da Certido nas Unidades da Receita Federal de 10 dias, contados do pedido ou da soluo das pendncias. A Certido Negativa vlida por seis meses, a partir da data de emisso. A certido emitida pela Secretaria da Receita Federal - SRF no abrange os dbitos inscritos na Procuradoria da Fazenda Nacional - PFN ou a ela enviados. Para retirada da Certido Negativa necessria a apresentao do protocolo original por pessoa munida de documento de identidade, devidamente autorizada no requerimento. Certido Negativa de Dbitos de Imvel Rural: Ser fornecida quando, em relao ao imvel rural objeto do requerimento, no constar: Dbitos relativos ao ITR no mbito da SRF; Como omisso na entrega de declaraes de ITR (DITR); Pendncias cadastrais relativas ao imvel. Certido Positiva de Dbitos de Imvel Rural, com Efeitos de Negativa: Ser fornecida ao imvel rural que, satisfazendo as demais condies para emisso de certido negativa, enquadrar-se em pelo menos uma das seguintes situaes: - parcelamento, desde que comprovada a regularidade no pagamento das parcelas; - suspenso por medida judicial; - depsito do seu montante integral; - suspenso em virtude de moratria; - impugnao ou recurso; QUEM PODE REQUERER Quem pode Requerer Nas unidades da Receita Federal - Se pessoa fsica: o prprio contribuinte pessoa fsica (proprietrio, enfiteuta ou foreiro, usufruturio, ou possuidor a qualquer ttulo), o inventariante, o herdeiro, o meeiro, o legatrio ou procurador legalmente habilitado. - Se pessoa jurdica: o responsvel perante o Cadastro Nacional da Pessoa Jurdica (CNPJ) ou seu preposto. Poder, tambm, ser requerida pelo administrador, scio com responsabilidade ilimitada, gerente ou procurador legalmente habilitado. OBS: Caso no seja o prprio contribuinte ou seu procurador que comparea unidade da SRF para entregar o Requerimento de Certido de Dbitos de Imvel Rural, o reconhecimento da firma do contribuinte/procurador obrigatrio. Pela Internet Qualquer pessoa. Documentao Necessria a)  HYPERLINK "http://www.receita.fazenda.gov.br/Legislacao/Ins/2004/in4382004AnexoI.doc" Formulrio "Requerimento de Certido de Dbitos de Imvel Rural", aprovado pela  HYPERLINK "http://www.receita.fazenda.gov.br/Legislacao/Ins/2004/in4382004.htm" IN SRF 438/2004, que poder ser reproduzido livremente, por cpia reprogrfica. O formulrio est disponvel neste site no item Atendimento/Formulrios. Deve ser preenchido em duas vias e assinado pelo requerente ou procurador habilitado. Notas: Preencher o campo 11 do formulrio com o nmero do imvel na Receita Federal (NIRF). Se o requerimento for assinado por procurador, apresentar: Cpia, autenticada ou acompanhada do original, de procurao particular com firma reconhecida ou de procurao pblica. Dever ser apresentado documento, ou cpia autenticada deste, que comprove a assinatura do outorgado.b) Original ou cpia autenticada de documento de identidade do requerente que permita sua identificao. c) Original ou cpia autenticada de qualquer um dos seguintes documentos que identifique o imvel rural e comprove a propriedade/posse: Matrcula do imvel no Cartrio de Registro de Imveis; Escritura/contrato/compromisso de compra e venda; CCIR - Certificado de Cadastro de Imvel Rural (INCRA). No casso de posse, declarao de posse, contendo, no mnimo, o nome, o endereo de localizao e a rea total do imvel rural, o nome e o nmero de inscrio no CPF ou no CNPJ do possuidor, bem como a data a partir da qual este detm a posse do imvel rural. d) Havendo dbito cuja exigibilidade esteja suspensa por deciso judicial, juntar cpia dos seguintes documentos d.1) petio inicial; d.2) deciso judicial que houver concedido a medida liminar ou tutela antecipada; d.3) comprovantes dos depsitos judiciais ou demonstrativo da compensao efetuada por determinao judicial, quando for o caso; d.4) certido narratria da ao que suspendeu a exigibilidade do crdito tributrio. Local para Apresentao do Requerimento: O requerimento dever ser apresentado na unidade da Receita Federal da jurisdio do imvel rural ou no domicilio fiscal do proprietrio. Base Legal:  HYPERLINK "http://www.receita.fazenda.gov.br/Legislacao/Ins/2004/in4382004.htm" IN SRF n 438/2004 Atualizado em agosto/2004 INFORMAES AO CONTRIBUINTE CERTIDO NEGATIVA DE DBITOS - PJ - Continuao RECEITAFONE 0300-78-0300 Maiores informaes, inclusive correspondente Legislao, encontram-se na pgina da Receita Federal na internet:www.receita.fazenda.gov.br Corat Coordenao-Geral de Administrao Tributria Cofic- Coordenao de Integrao Fisco-Contribuinte INFORMAES AO CONTRIBUINTECERTIDO NEGATIVA DE DBITOS IMVEL RURAL CND ITR PQ:;TU"# . / ﻰ򖞑riijCJUaJ;B* OJQJ^JaJph3f5B* OJQJ\^JaJph3fCJaJ5CJ\aJCJaJB* OJQJ^JaJphCJOJQJ^JaJ"5;B* OJQJ\^JaJph3fB*CJNH^JphB*CJ^JphCJOJQJ^JCJNHCJB* CJOJQJ^Jph3f':;P{"# $$P^a$dd[$\$]^ [$\$^ & Fdd[$\$]^ dx1$^^ dx^ $P^a$  9$If[$\$dd[$\$]^/ : ; p Z89:AKMNO:㿰zm_5B* OJQJ\^JphB*CJOJQJ^Jph5B*CJOJQJ\^JphCJaJ0JCJaJmH sH CJaJmH sH B* OJQJ^JaJph3f;B* OJQJ^JaJph3f"5;B* OJQJ\^JaJph3fCJOJQJaJCJPJ^JaJCJaJ5CJ\aJjCJUaJ 0JCJaJ9:+I`5@AMdd[$\$]^[$\$`$$Ifm*0634abMN2345gem$$IfF     00*03f 3f 3f 3f 64 FaF $$Ifa$$ "8t"-D@M 3fa$[$\$ :123567UWCJaJ B*CJ(ph5B*CJ$OJQJ\^Jph B*ph jU5B*OJQJ\^Jph5B* CJOJQJ\^Jph5B* CJOJQJ\^Jph5B* OJQJ\^Jph5B* CJOJQJ\^Jph57UVWtpj$If$$IfF40 *`:        @3f0*+63f3f3f3f4 Fa$If $$Ifa$|zxxo[$\$$$IfF40 * :        @3f0*+63f3f3f3f4 Fa7 0&P 1h/R . 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