Published on December 30, 2015 in the Official Gazette of the State of Rio de Janeiro, Law No. 7.184 establishes a new Environmental Control, Monitoring and Inspection Fee for the generation, transmission and/or distribution of electricity generated by hydroelectric, nuclear or thermal power. (“TFGE”).
In accordance with Article 1 of the Law, the TFGE will be enforced under the environmental police authority granted to the Rio de Janeiro State Environmental Agency – (“INEA”) concerning the activities of power generation, transmission and distribution in the State of Rio de Janeiro.
The taxpayer of TFGE is the legal entity authorized to perform the activities of hydroelectric, thermoelectric through natural gas, diesel or coal, or thermonuclear generation in the State of Rio de Janeiro.
The TFGE will be calculated based on the amount of megawatts per hour of generated power (“MWh”) and will have different rates depending on the power generation source: (i) BRL 5,50/MWh for thermonuclear generation; (ii) BRL 4,60/MWh for thermoelectric generation through natural gas, diesel or coal; and (iii) BRL 4,10/MWh for hydroelectric generation. The fee must be collected before the 10th day of the month following the generation.
As referred to in Article 6 of Law No. 7.184/2015, the taxpayers subject to the TFGE will no longer have to pay the Environmental Control and Inspection Fee of Rio de Janeiro (“TCFARJ”).Law No. 7.184/2015 will come into effect 90 (ninety) days after its publication.