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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 16.87

    • ARTICLE 278:

    The taxpayers referred to in sections I and III of article 277-B of this Law (LFD: Art. 277B), will be able to credit against the right of the quarter to their charge the amount that results from applying the following procedure:

  • The concentrations of pollutants from the taxpayer's discharge of total suspended solids and chemical oxygen demand, expressed in milligrams per liter, must be obtained through the sampling and analysis referred to in article 278-B of this Law. (LFD: Art. 278B)

    •  

  • The concentration of pollutant, a characteristic corresponding to the activity that generated the taxpayer's discharge provided in the following table, will decrease the concentration of the pollutant obtained from the analysis referred to in the previous section.

    •  

    Type of activity.

    SST mg/l

    DQO mg/l

    Urban public service discharges

    Sewerage service provided by federal entities, municipalities, parastatal, para-municipal bodies and companies under concession to provide said service to replace the previous ones.

    220

    500

    Discharges of commerce and services similar to those of urban public services

    Generation, transmission and distribution of electrical energy, gas supply through pipelines to the final consumer; building; making of rugs and similar items; making sacks and textile products covered with substitute materials; Clothing making; making of clothing accessories and other clothing not elsewhere classified; printing and related industries; trade, products and services; transport, mail and storage; pipeline transportation; financial and insurance services; real estate and rental services of movable and intangible assets; services professionals, scientists and technical; educational services; Health and social assistance services; cultural and sporting entertainment and other recreational services; temporary accommodation and food and beverage preparation services; repair and maintenance services; personal services and; business support services.

    360

    1,000

    Predominantly biodegradable discharges

    Animal husbandry and exploitation, forest exploitation, fishing and hunting; food, beverage and tobacco industries; Wood Industry; paper industry and; manufacture of leather, fur and substitute materials.

    1,000

    3,000

    Discharges predominantly non-biodegradable

    Metallic, non-metallic mineral mining and oil and gas extraction; tanning and finishing of leather and fur; manufacture of petroleum and coal products; chemical industry; plastics and rubber industry; manufacture of non-metallic mineral based products; basic metal industries; manufacture of metal products; machinery and equipment manufacturing; manufacture of computer, communication, measurement and other electronic equipment, components and accessories; manufacture of accessories, electrical appliances and electrical power generation equipment; manufacture of transportation equipment; manufacture of furniture, mattresses and blinds; other manufacturing industries; waste management and remediation services.

    2,650

    8,000

     

    Taxpayers who choose to apply the provisions of this article, should consider the concentrations of pollutants indicated in the previous table, which correspond to the same group with respect to which they applied the fee provided for in article 277-B of this Law. (LFD: Art. 277B)

     

  • The result obtained from the previous section, will apply the accreditation factor corresponding to the type of the receiving body where the discharge was made and the respective pollutant according to the following table:

    •  

    Pollutant

    Receiver body type

    To

    B

    C

    SST

    $0.00221

    $0.00326

    $0.00489

    DQO

    $0,00098

    $0.00143

    $0.00214

     

    The accreditation factor will be updated in the terms of article 1 of this Law. (LFD: Art. 1)

     

  • The result obtained from the operation indicated in the previous section will be multiplied by the discharged volume in the quarter.

    •  

  • The resulting amount according to the previous section will be added to the amount obtained by applying the procedure provided in this article for the other pollutant, thus obtaining the amount to be credited against the right for the quarter in charge of the taxpayer that is determined according to sections I and III of article 277-B of this Law (LFD: Art. 277B), as applicable.

    •  

    The amount to be credited will only be applied against the right in charge that corresponds to the same discharge point that originated said benefit.

     

  • The amount that results after applying the accreditation will be the right to pay.

    •  

    The taxpayer who chooses to apply the accreditation provided for in this article, must accompany the declaration of the corresponding quarter with the report issued by the laboratory referred to in article 278-B of this Law. (LFD: Art. 278B)

     

    The amount of right to pay will be paid by the taxpayer under the terms of article 283 of this Law. (LFD: Art. 283)