Published on December 30, 2015 in the Official Gazette of the State of Rio de Janeiro, Law No. 7,182/2015 establishes the TFPG law concerning research activities, mining, exploration and oil and gas production, whose taxable event is the regular exercise of the “environmental police power” (“poder de polícia”), granted to the Rio de Janeiro State Environmental Agency - INEA - on the activity of research, mining, exploration and production of oil and gas.
Said police enforcement will be exercised through the:
(i) control and evaluation of sectorial actions related to the use of oil and gas resources and the development of production, transformation, expansion, transport, and distribution systems for goods related to oil and gas;
(ii) control and supervision of authorizations, licenses, permits and concessions for exploration, mining and production of oil and gas resources;
(iii) control, monitoring and supervision of research activities, mining, exploration and production of oil and gas resources;
(iv) protection of natural resources;
(v) implementation of conservation and preservation standards, sustainable development and control of natural resources, including the soil and subsoil, with attention paid to the adherence to these standards, in conjunction with other official agencies;
(vi) identification of the state’s natural resources via pictures from satellite mapping of the entire area covered by oil and gas activities, including its surroundings, in order to provide subsidies to the sector under inspection, thus aligning preservationist and conservationist measures with rational exploitation, in adherence with the guidelines of sustainable development;
(vii) activities related to the control and inspection of the use of the state’s current non-renewable natural resources whether they be located above ground, underground or on the continental shelf, and whether or not they be pre-salt or post-salt, consistent with the jurisdiction established in Brazilian Constitution;
(viii) protection of the soil, water, flora, fauna, forests and natural resources through the application of a tax fee on social and environmental policies related to nature, in addition to protection through techno-scientific cooperation agreements.
The taxpayer of this fee will be the legal entity authorized to conduct research, mining, exploration, and oil and gas production in the State of Rio de Janeiro, for any reason.
The Tax Fee will correspond to BRL 2.71 (two reais and seventy one cents) per barrel of oil extracted or equivalent unit of extracted gas, to be collected until the 10th (tenth) day of the following month.
It is important to clarify that taxpayers are required to pay the fee related the control, monitoring and environmental supervision of research activities, mining, and the exploration and production of oil and gas - TFPG and that they will no longer be subject to the tax rate for control and environmental state inspection of Rio de Janeiro - TCFARJ established by article 6 of Law No. 5,438/2009.
The amount to be paid by TFPG taxpayers can be offset by the amount due to IBAMA related to Environmental Control and Inspection Fee - TCFA, set forth on Federal Law No. 6.938/1981, at a rate of up to 60% (sixty percent) of the aforementioned federal rate , however it must be during the same year.
If the TFPG is not paid within the terms and conditions established by this law, the following penalties will be applied:
I – interest on arrears for the month following the expiration at the rate of 1% (one percent) per month;
II - fine of 20% (twenty percent), reduced to 10% (ten percent) if the payment is made by the last business day of the month following the expiration of the obligation.
A fine of 100% of the corresponding tax fee may be applied to taxpayers who use or attempt to use a document simulating its payment.This Law will be effective as of March 29, 2016.