According to Normative Instruction (IN) No. 22/2021 and its amendments, the deadline for submitting the Report on Potentially Polluting Activities and Users of Environmental Resources (RAPP) to IBAMA is between February 1st and March 31st of each year. This report is a legal requirement stipulated in the National Environmental Policy (Law No. 6.938/1981) and aims to assist in the control and monitoring of activities that impact or may impact the environment.
Who must submit the RAPP?
All individuals and legal entities that carry out potentially polluting activities and use environmental resources listed in Annex VIII of Law No. 6.938/1981 are required to complete and submit the RAPP and register in the Federal Technical Registry (CTF/APP), in addition to being subject to the Environmental Inspection and Control Fee (TCFA).
How to fill out the RAPP?
For each category of potentially polluting activity, there is a specific RAPP form to be completed.
When dealing with access to natural genetic resources, for example, the category to be declared is “20.5 – Use of natural genetic resources”. The RAPP must be completed directly in the CTF/APP system (IBAMA’s online platform), and the required information is linked to the activity of the company or individual making the declaration.
What penalties can be applied in case of non-submission or inadequate submission of the RAPP?
Individuals and legal entities that fail to comply with the provisions of IN No. 22/2021 will be subject to the administrative sanctions provided for in Decree No. 6,514/2008, without prejudice to any tax sanctions, namely:
A fine of 20% on the value of the TCFA due;
A fine of R$ 1,000.00 (one thousand reais) to R$ 100,000.00 (one hundred thousand reais) will be imposed for failure to submit or delay in submitting the report;
A fine of R$ 1,500.00 (one thousand five hundred reais) to R$ 1,000,000.00 (one million reais) will be imposed for submitting totally or partially false, misleading, or omitted information;
Impossibility of issuing the IBAMA Certificate of Regularity (CR), which is generally required in environmental licensing processes and in commercial negotiations with suppliers and clients who have environmental certification.
Regarding the TCFA – Environmental Control and Inspection Fee
Anyone who carries out potentially polluting activities and uses natural resources listed in Annex VIII of Federal Law No. 6,938/1981 or Annex I of IBAMA Normative Instruction No. 06/2013 (categories 1 to 20) must pay this fee. It is a type of tax for the control and inspection of potentially polluting activities and users of natural resources.
Thus, from the moment of registration in the CTF/APP, the TCFA begins to be generated automatically, and the taxpayer must issue the Federal Collection Guide (GRU) by accessing the IBAMA system and pay the fee quarterly – payment must be made by the fifth business day of the month following each quarter of the calendar year. Regarding the value of this fee, the amount will correspond to the activity with the highest value (cf. § 3 of article 17-D of Law 6,938/81).
We would like to highlight that, according to an agreement reached by the Specialized Federal Prosecutor’s Office at IBAMA, starting in 2024, when dealing with a branch establishment belonging to any legal entity, the size to be declared for all branches eligible for registration with the Federal Technical Registry of Potentially Polluting Activities and Users of Environmental Resources (CTF/APP) will be that of the parent company and branches combined, since the annual gross income to be considered for the purpose of defining the economic size that will serve as the basis for calculating the TCFA (Environmental Control and Inspection Fee) is that of the legal entity as a whole (IBAMA Ordinance No. 260, of December 20, 2023).
If you have any questions, the Environmental and Regulatory team at the Nascimento e Mourão Law Firm is available to provide further clarification on this matter.
Evelini Oliveira de Figueiredo Fonseca | evelini.fonseca@nascimentomourao.adv.br
Partner in the Environmental, Regulatory and Biodiversity Law area.
