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No dia 23 de dezembro de 2015, o Ministério da Agricultura (MAPA) publicou no Diário Oficial da União a Instrução Normativa nº 45 que disciplina a habilitação das empresas ao programa. Os ajustes são essenciais para que as empresas garantam a concessão de crédito presumido do PIS/Cofins.
Entre as alterações, ficou definida uma nova formatação de projeto. As informações deverão ser apresentadas nas versões impressa e eletrônica (pen drive). A habilitação provisória ocorrerá automaticamente com a efetivação do protocolo na Superintendência Federal de Agricultura. Também a ser necessária a apresentação da certidão negativa ou positiva com efeito de negativa em relação aos tributos istrados pela Receita Federal do Brasil.
Segundo o secretário-executivo do Sindilat, Darlan Palharini, é importante que as empresas fiquem atentas às mudanças e promovam os ajustes o mais rápido possível, garantindo assim os benefícios. A lei 13.137/2015 prevê a concessão de crédito presumido do PIS/Cofins de 50% para empresas e cooperativas que apresentarem propostas de investimento em assistência técnica voltada prioritariamente em gestão da propriedade, implementação de boas práticas agropecuárias, capacitação de produtores rurais, entre outras, com aplicação de no mínimo 5% do benefício. Dúvidas e esclarecimentos poderão ser encaminhados para o email [email protected]. A íntegra da Instrução Normativa está disponível no site do Sindilat, assim como o modelo do projeto.
O Sindilat tem instruído seus associados a direcionarem os investimentos no programa de certificação de propriedades livres de tuberculose e brucelose, pois com isso o RS dá um o importante para se consolidar como estado exportador de lácteos para os mercados que o Ministério da Agricultura está abrindo para o setor lácteo brasileiro.
Fonte: Jardine Agência de Comunicação
