The Legislative Assembly of Rio de Janeiro approved the Draft Law No. 1046 of 10 December 10, 2015, which aims to establish, in the State of Rio de Janeiro, the Rate of Environmental Control, Monitoring and Inspection of the oil and gas research, mining, exploration and production activities ("Taxa de Controle, Monitoramento e Fiscalização Ambiental das Atividades de Pesquisa, Lavra, Exploração e Produção de Petróleo e Gás – TFPG). The Draft Law was sent to the Governor for approval.
This rate is based on the exercise of the environmental police power conferred to INEA on oil and gas research, mining, exploration and production activities within the Rio de Janeiro State. The taxpayers legal persons are the ones who hold any title of oil and gas research, mining, exploration and production licenses.
On the terms proposed, the fee will be of R$ 2.71 per barrel of oil or equivalent measure of extracted oil or gas and should be monthly calculated and collected until the tenth day of the month.
Also, it is in progress the Draft Law No. 1230 of December 8, 2015, which aims to establish in the State of Rio de Janeiro, the Rate of Environmental Control, Monitoring and Inspection of Generating, Transmission and or Electricity Distribution arising out of Hydro and Thermal sources, including nuclear ("Taxa de Controle, Monitoramento e Fiscalização Ambiental das Atividades de Geração, Transmissão e ou Distribuição de Energia Elétrica oriundas das Fontes Hídrica e Térmicas, inclusive Nuclear – TFGE").
According to the provisions of the said Draft Law, the fee is based on the exercise of the environmental police power conferred to INEA on generating, transmission and or power distribution activities within the Rio de Janeiro State. The taxpayers legal persons are the ones who hold any title of any authorization title to perform activities of generation, transmission or distribution of electric power. Such Draft Law is under analysis before the Committee on Constitution and Justice of the Legislative Assembly of Rio de Janeiro State.
This rate will be due based on the following table of values and should be calculated and collected monthly by the tenth day of the month: (i) R$ 5.50 / MWh for thermonuclear energy; (ii) R$ 4.60 / MWh for thermal energy from natural gas, diesel or coal; and (iii) R$ 4.10 / MWh for hydropower.
In both cases, the taxpayer must submit information with data used to calculate the fee for SEFAZ and INEA, as provided in the future regulation. If those Draft Laws are sanctioned, such activities will no longer be subject to the rate of Environmental Control and Inspection of the State of Rio de Janeiro ("Taxa de Controle e Fiscalização Ambiental do Estado do Rio de Janeiro – TCFARJ") established by Article 6 of the State Law 5,438 of April 17, 2009.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
