Complementary Law No. 73 providing for the criteria for distribution of the ICMS revenues belonging to the Municipalities.

Subject

Environment gen., Wild species & ecosystems

Keyword

Access-to-information Freshwater quality/freshwater pollution Waste disposal Waste management Tax/levy Ecosystem preservation Indigenous peoples Traditional rights/customary rights Protected area Protection of habitats Biodiversity Legal proceedings/administrative proceedings Registration

Geographical area

Americas, South America

Entry into force notes

This Law enters into force on the day of its publication.

Abstract

This Law, consisting of 9 articles and two Annexes, provides the criteria for distribution of the ICMS revenues belonging to the Municipalities, referred to in art. 157 of the State Constitution. The revenue portion of the proceeds from the collection of the Tax will be 75% defined as follows: Environmental Sanitation 2.0%; Conservation Unit/Indigenous Land 5.0%. For the calculation of the Environmental Sanitation criteria, Water Collection, Distribution and Collection Systems, Treatment and Fin

Full text

Portuguese

Website

www.icmsecologico.org.br

References - Legislation

Implemented by

Norm SEMA No. 001 regulating administrative procedures for the organization of the State Register of Conservation Units and Indigenous Lands, the enforcement of calculations and management of the Ecological ICMS Programme.

Legislation | Brazil | 2010

Keyword: Protected area, Protection of habitats, Tax/levy, Ecosystem preservation, Biodiversity, Traditional rights/customary rights, Indigenous peoples, Legal proceedings/administrative proceedings, Registration

Source: FAO, FAOLEX