On 11 March 2022, Supplementary Law #192 introduced the single-stage ICMS tax regime on transactions involving fuels. This new law aims to reduce the final customer’s tax burden on transactions involving the following fuels: gasoline, anhydrous ethanol fuel, diesel, biodiesel, liquefied petroleum gas and natural gas. Moreover, Supplementary Law #192 temporally reduces to zero the PIS and COFINS rates on transactions involving the above-mentioned fuels until 31 December 2022, without affecting the accrual of credits.
On 18 March 2022, the Brazilian Federal Revenue issued Normative Instruction No. 2,072/2022, which brought relevant changes to the import and export customs clearance.
Federal Decree No. 11,034 of 2022, published on 5 April 2022, regulates Law No. 8,078/1990 – the Brazilian Consumer Defense Code, and establishes new guidelines regarding customer service center.
The National Health Surveillance Agency published Resolution RDC No. 625/2022, which provides the minimum requirements related to the marketing authorization holders’ obligation to communicate the implementation of a drug recall to the competent authorities and consumers. This is in case there is sufficient evidence or proof of quality deviation resulting in risks or consequences to health, as well as due to the cancellation of registration related to safety and efficacy.
The National Consumer Secretariat of the Ministry of Justice of Brazil (Secretaria Nacional do Consumidor (SENACON)) has prepared a guide — the “Practical Guide for the Analysis of Price Increases of Products and Services” — focusing on guiding the authorities’ actions on the identification and characterization of abusive price increases for products and services and what measures should be taken in this case.
On 16 February 20221, the National Mining Agency published Directive No. 95 of 7 February 2022, defining the regulatory measures applicable to mining dams pursuant to the National Policy on Dam Safety. The resolution enters into effect on 22 February 2022 and establishes mandatory deadlines for entrepreneurs.
The federal government has enacted Federal Decree no. 10,946/2022, which establishes and regulates the guidelines for energy generation in offshore projects, particularly about the use of maritime space and the exploitation of natural resources. With the publication of the Decree and according to the Ministry of Mines and Energy, certain gaps are expected to be filled, in addition to a greater regulatory assurance involving the development of offshore power generation projects.
Federal decree No. 10.936/2022, which regulates the National Solid Waste Policy, was published on 13 January 2022.. The new regulation institutes the National Reverse Logistics Program, integrating the National Information System on Solid Waste Management and the National Solid Waste Plan.
Brazil: IBAMA publishes directive regulating the Annual Report of Potentially Polluting Activities and Users of Environmental Resources
On 14 December 2021, CETESB (Environmental Agency of the State of São Paulo) published Board Decision No. 125/2021/E of 9 December 2021, which approved the updated list of thresholds for contaminants in the soil and groundwater in the State of São Paulo and revoked the former list approved by Board Decision No. 256/2016/E, of 22 November 2016.