Fiscal module

A fiscal module is a unit of measure set differently for each town according to the Brazilian Act No. 6.746/79, which takes into account the type of exploitation predominant in the town; proceeds from the predominant exploitation; and other existing in-town exploitation that, although not predominant, is expressive according to the income or the area used; concept of family property.

Currently, the fiscal module serves as a parameter for land classification of rural property in terms of its size, in accordance with Article 4 of Act 8.629/93, as follows:
– small-scale rural property – less than one (1) fiscal module;
– small property – rural property area between 1 (one) and 4 (four) fiscal modules;
– medium-size property – rural property area between 4 (four) and 15 (fifteen) fiscal modules;
– large property – rural property area greater than 15 (fifteen) tax modules.

Source: Instituto Nacional de Colonização e Reforma Agrária – INCRA (Brazil’s National Institute for Colonization and Agrarian Reform)

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