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Decree No. 4.918 regulating Law No. 1.530 which allocates 5% of ICMS to municipalities that protect biodiversity and implement sustainable development, health and education projects.

Country/Territory
Brazil
Territorial subdivision
Acre
Document type
Regulation
Date
2009 (2010)
Source
FAO, FAOLEX
Subject
Wild species & ecosystems
Keyword
Protected area Protection of habitats Tax/levy Ecosystem preservation Biodiversity Traditional rights/customary rights Indigenous peoples
Geographical area
Amazonia, Americas, Latin America and the Caribbean, North Atlantic, South America, South Atlantic
Entry into force notes
This Decree enters into force on the day of its publication.
Abstract

This Decree, consisting of 9 articles, regulates the Green Tax on Circulation of Goods and Services (ICMS) within the State of Acre. The allocation to the municipalities of the State of Acre, of the percentage of 5% of the ICMS provided in art. 2 of Law no. 1.530, which instituted the Green ICMS, shall be made progressively and annually, in accordance with the following provisions: I - 1% (one percent) for fiscal year 2010; II - 2% for fiscal year 2011; III - 3% for fiscal year 2012; IV - 4% for fiscal year 2013; and V - 5% for fiscal year 2014.

Full text
Portuguese
Website
www.icmsecologico.org.br

References - Legislation

Implements

Law No. 1.530 establishing the Green Tax on the Circulation of Goods and Services (ICMS) in the State of Acre.

Legislation | Brazil | 2004

Keyword: Protected area, Protection of habitats, Tax/levy, Ecosystem preservation, Biodiversity, Indigenous peoples

Source: FAO, FAOLEX

Implemented by

Order No. 091 establishing the calculation formula and the percentages for application of the ideal-quota of ICMS Green Tax to be transferred to each municipality of the State.

Legislation | Brazil | 2010

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

Source: FAO, FAOLEX