The exemption of Funrural in the agribusiness chain by Law

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SpaccaLaw 13,606, of January 2018, together with the edition of the well-known tax installment called the Rural Regularization Program (PRR), brought innovations regarding the taxation of contributions on the production of rural activities for individual and legal producers.

Among the changes, one of high relevance for the sector arises from a partial veto, which was rejected by the National Congress.

This is the innovation provided for in paragraph 12, of article 25, of Law 8,212/91, regarding the individual rural producer, with identical wording for the legal entity rural producer in paragraph 6, of article 25, of Law 8,870/94.

The aforementioned paragraphs 12 and 6 were B2B Lead inserted into Law 13,606/2018, however, not at the first moment, when the legislation was initially approved and published in January 2018, but only on April 18, due to the promulgation and publication after the veto was overturned. partial by the National Congress. So much so that, after the completion of the legislative process, these paragraphs began to integrate Law 13,606/2018, amending articles 25 of laws 8,212/91 and 8,870/94, regarding Funrural.

Paragraph 12, article 25, Law 8,212/91 provides for individual rural producers in relation to Funrural that [1] :

“§ 12. Rural production intended for planting or reforestation does not form part of the contribution calculation basis referred to in the caput of this article, nor does animal product intended for reproduction or livestock or farm breeding and use as guinea pigs for the purposes of scientific research , when sold by the producer himself and by anyone who uses it directly for these purposes and, in the case of a plant product, by a person or entity registered with the Ministry of Agriculture, Livestock and Supply that is dedicated to the trade of seeds and seedlings in the country”.



The first question that arises regarding this provision concerns its validity, that is, from what moment will it take legal effect? Would it be retroactively from January or when the vetoed part was published from April 2018?

Regarding the validity of the laws, according to the Law of Introduction to Standards in Brazilian Law (LINDB), under the terms of article 1, “unless otherwise provided, the law begins to come into force throughout the country forty-five days after it is officially published.