The Chamber of Deputies approved, this Wednesday (8), a bill creating an inspection fee that will finance expenses of the National Petroleum Agency (ANP) and that changes penalties for infractions related to the sale of oil, biofuels, natural gas and derivatives. The proposal goes to the Federal Senate.
The matter creates the Tax for Inspection and Services for the Activities of the Petroleum, Natural Gas, Biofuels, Hydrogen and Geological Capture and Storage of Dioxide and Carbon Industries, which receives the acronym TFS-ANP. According to the proposal, the TFS-ANP will be payable by regulated economic agents from 2027 and will be monetarily updated each year by the Broad National Consumer Price Index (IPCA).
The taxable event is the regular exercise of police power or the provision of public services by the ANP. The project contains a list of almost 200 triggering facts for taxation. The tax will be collected according to the Agency’s own act.
The project also includes an increase in fines against violations of the law on the inspection of activities related to the national fuel supply.
For example, in the case of activity without prior registration or authorization required by applicable legislation, the fine that was up to R$200,000 will now have a ceiling of R$900,000. Some fines were updated to up to R$500 million. There are also provisions that deal with the temporary suspension of installations.
