The deadline for submission of the Annual Report of Environmental Resources Potentially Polluting and Depleting Activities (RAPP) to IBAMA for the 2022 activities is March 31.
The report aims to collect data to collaborate with environmental inspection and control procedures and must be delivered annually by individuals and legal entities that develop activities in Annex VIII, of Law No. 6,938, of August 31, 1981.
The RAPP Report is regarded as an ancillary obligation to the Environmental Control and Inspection Tax (TCFA) by the National Environmental Policy (Law 6,938/81, art. 17-C, § 1º), a type of tax implemented by the regular Police Power duly exercised by IBAMA for the control and supervision of natural resources potentially polluting and depleting activities.
The TCFA tax is provided for in art. 17-B of Federal Law No. 6,938/1981 (National Environmental Policy), which was amended by Federal Law Number 10,165/2000. It was regulated by IBAMA through Normative Instruction Number 17, of 2011, republished in the Federal Official Gazette of April 20, 2012.
It is defined by the intersection of the degree of polluting potential and the economic size of the enterprise. This information is provided by the taxpayer when registering in the Federal Technical Register of Environmental Resources Potentially Polluting and Depleting Activities (CTF/APP).
Failure to deliver the annual RAPP report and the consequent default of the TCFA tax that is generated with this return is subject to a fine of tax nature.
In case questions or difficulties arise as to filling out the RAPP Report or the degree of polluting potential of your business, we are here to assist.
For further information contact Mariluci Miguel (mariluci.miguel@ronaldomartins.adv.br), tel: (11)3066-4831 / (11)99968-2692.
