Funrural Refis arrived accompanied by important news for agribusiness

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Law 13,606/2018 has just been published, which brought important changes to the tax legislation applicable to agribusiness and established the Rural Tax Regularization Program (PRR), aimed at repaying Funrural debts in installments.


According to the new law, debts due up to 8/30/2017 may be paid in installments, including those that have not been created, registered as active debt or that have been the subject of previous installments, even if they are under administrative or judicial discussion.

Until February 28th of this year, regardless of the presentation of a guarantee, the taxpayer will be able to join the program and pay eligible debts in up to 176 monthly installments, which vary from 0.3% to 0.8% of the average annual revenue from sales. of rural products, with an advance payment of just 2.5% of the original debt and a 100% reduction in late payment interest.

From the project approved by Congress, the President of the Republic vetoed the 100% reduction in fines, legal charges and the exemption from legal fees for cases under discussion in the Judiciary. The possibility of using tax losses and the negative calculation basis of the Social Contribution on Net Profit (CSLL) to pay the debt included in the installments was also vetoed.

Thus, due to the vetoes, the installment plan of Law 13,606/2018 proved to be less beneficial than its predecessor, established by MP 793/2017, which allowed a 25% reduction in fines, charges and legal fees, although advance payment was required of 3% of the debt value and the presentation of a guarantee for debts exceeding R$15 million. Likewise, the installment plan of Law 13,606/2018 is not equivalent to the Special Tax Regularization Program (Pert), initially established by MP 783/2017, which provided for the possibility of using the negative balance and negative basis of the CSLL, as well as reductions of up to 90% of interest, 70% of fines and 100% of legal fees, including legal fees.

Despite this, installments represent a new B2B Lead opportunity to settle Funrural debts in a more advantageous way than that provided for in ordinary installments, particularly for those who were affected by the judgment of RE 718.874, in which the STF declared the constitutionality of charging the contribution owed by the individual rural producer.

For taxpayers who discuss the enforceability of the contribution in court and decide to adhere to the installment plan, it is important to bear in mind that “deposits linked to debts included in the PRR will be automatically transformed into definitive payment or converted into Union income”.



Furthermore, in addition to RE 718.874 being a mere indication of the position that could be adopted by the Supreme Court in relation to legal entities and agribusinesses 1 , the discussion about the constitutionality of the charge has not yet been exhausted. The question regarding the competence of the Union, which could not charge contributions on the gross income of individuals who are not special insured, remained unanswered, given the exceptional rule provided for in article 195, paragraph 8 of the Constitution. The STF also did not rule on the purchaser's subrogation, for which, with the declaration of unconstitutionality of article 30, IV of Law 8,212/1991, there was no longer an express rule that determined it.

Therefore, whether because the installment plan brought modest advantages or because the discussion about the enforceability of the contribution still continues, caution is recommended when adhering to the new installment plan.