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  • This October 31 is the deadline to declare and pay the RAU

This October 31 is the deadline to declare and pay the RAU

28 October 2022

The National Tax Service (SIN) informs that this October 31, inexorably, the deadline to declare and pay the single annual fee corresponding to the 2021 management for taxpayers registered in the Unified Agricultural Regime (RAU) expires.

In accordance with current tax regulations, taxpayers of this tax regime must submit the Affidavit (DDJJ) on Form 701.

Taxpayers with agricultural or livestock activities, cooperatives or undivided successions dedicated partially or totally to poultry, beekeeping, floriculture, rabbit and fish farming activities, and producers grouped in Small Producer Organizations (SPO), who pay a tax, are registered in this regime. in an Annual Fee, according to the region in which the productive rural property is located and its extension in hectares.

The Normative Resolution of the Board of Directors (RND) No. 10-0014-03, of September 24, 2003, establishes October 31 of each year as the due date for the payment of the single annual fee of the RAU and to process before the Administration Tax the RAU Certificate of Non-Taxability, when appropriate.

On the other hand, on September 23, 2022, RND No. 102200000019 was issued on "Update of the fixed quota per hectare of the Unified Agricultural Regime (RAU)-Management 2021", which presents the amounts of the fixed quotas updated annually, effective as of October 1, 2022.