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ARTICLE · 08 APRIL 2024

IBAMA Implements New Calculation Method For Environmental Control And Inspection Fee (TCFA)

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Beginning April 2024, companies registered in Brazil's Federal Technical Registry of Potentially Polluting Activities (CTF/APP) will begin to pay the Environmental Control and Inspection...

BrazilEnvironment
Luiz Gustavo Bezerra
Luiz Gustavo Bezerra
Gedham Gomes
Gedham Gomes
Victor Rodrigues
Victor Rodrigues
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Beginning April 2024, companies registered in Brazil's Federal Technical Registry of Potentially Polluting Activities (CTF/APP) will begin to pay the Environmental Control and Inspection Fee (TCFA) under a new calculation methodology, different from that which has been in place since its creation by Federal Law No. 10,165/2000. In brief, the size of each branch/establishment of the registered company will be determined by the company's global annual gross revenue—as opposed to the methodology previously used, which considered the size of each branch individually.

The change in methodology is the result of a new understanding from IBAMA, as provided for in a December 2023 Legal Opinion approved by Ordinance No. 260/2023. With the new system, there will be cases in which a branch previously considered small-sized will start paying the TCFA as if it were medium- or large-sized, therefore increasing the value owed.

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Founded in 2001, Tauil & Chequer Advogados is a full service law firm with approximately 90 lawyers and offices in Rio de Janeiro, São Paulo and Vitória. T&C represents local and international businesses on their domestic and cross-border activities and offers clients the full range of legal services including: corporate and M&A; debt and equity capital markets; banking and finance; employment and benefits; environmental; intellectual property; litigation and dispute resolution; restructuring, bankruptcy and insolvency; tax; and real estate. The firm has a particularly strong and longstanding presence in the energy, oil and gas and infrastructure industries as well as with pension and investment funds. In December 2009, T&C entered into an agreement to operate in association with Mayer Brown LLP and become "Tauil & Chequer Advogados in association with Mayer Brown LLP."

© Copyright 2024. Tauil & Chequer Advogados, a Brazilian law partnership with which Mayer Brown is associated. All rights reserved.

This article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

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