The KLA Environmental Team carried out a survey of the dates related to the delivery of the main federal environmental obligations in 2022.

The following list is not exhaustive. It is worth remembering that there are environmental obligations, including those at the state and/or municipal level, which may vary depending on the licensing agency, type of activity and location of the enterprise.

The federal environmental obligations listed below do not exclude other environmental obligations, such as compliance with environmental license conditions and commitments assumed in Conduct Adjustment Terms.

January
Day Obligation who is subject Legal base
from 01.01 Waste Transport Manifest - MTR Individuals and legal entities subject to the preparation of a Solid Waste Management Plan must keep updated information on its implementation in the National Information System on Solid Waste Management - SINIR MMA Ordinance 280/2020
until 01.31 Annual Declaration of Use of Water Resources - DAURH Users of water resources must present the DAURH containing a record of the catchment and/or release volumes referring to grants in water bodies of the Union ANA Resolution 603/2015
March
until March 31 Annual Report on Potentially Polluting Activities or Users of Environmental Resources – RAPP Individuals and legal entities that carry out one or more potentially polluting activities or users of environmental resources, identified from their registration in the Federal Technical Registry - CTF IBAMA Normative Instruction 06/2014
until March 31 National Solid Waste Inventory Individuals and legal entities subject to the preparation of a Solid Waste Management Plan must report additional information to that already presented in the MTR to SINIR MMA Ordinance 280/2020

 

 

 
up until

 

31.03

 National Register of Hazardous Waste Operators - CNORP Legal entities that carry out hazardous waste generation and operation activities, indicated in Annex I of IBAMA Normative Instruction 01/2013 IBAMA Normative Instruction 01/2013
up until

 

31.03

 Health Services Waste Declaration Health service waste generators (services related to human or animal health care; laboratories; drugstores and pharmacies; educational and research establishments in the health area; distributors of pharmaceutical products; importers, distributors and producers of materials and controls for in vitro diagnosis; among others) Conama Res. 358/2005
up until

 

31.03

 

 Environmental Control and Inspection Fee - TCFA Quarterly payment to be made until the last business day of each quarter by individuals and legal entities that carry out activities subject to the TCFA, as per Annexes VIII and IX of Law 6,938/1981 and IBAMA Normative Instruction 13/2021. Law 6.938/1981 and IBAMA Normative Instruction 13/2021
April
until 04.30. Montreal Protocol Report Individuals and legal entities registered with the CTF/APP and who carry out production, import, export, commercialization or other form of use of substances controlled by the Montreal Protocol (substances that are harmful to the Ozone Layer). This obligation does not preclude the duty to report the use of these substances in the RAPP. IBAMA Normative Instruction 05/2018
June
until June 30 Environmental Control and Inspection Fee - TCFA Quarterly payment to be made until the last business day of each quarter by individuals and legal entities that carry out activities subject to the TCFA, as per Annexes VIII and IX of Law 6,938/1981 and IBAMA Normative Instruction 13/2021. Law 6.938/1981 and IBAMA Normative Instruction 13/2021
September
until 09/30

 

 

 Environmental Control and Inspection Fee - TCFA Quarterly payment to be made until the last business day of each quarter by individuals and legal entities that carry out activities subject to the TCFA, as per Annexes VIII and IX of Law 6,938/1981 and IBAMA Normative Instruction 13/2021. Law 6.938/1981 and IBAMA Normative Instruction 13/2021
until 09/30 Environmental Declaratory Act - ADA* Registration document of areas of environmental interest (APP, legal reserve, RPPN, etc.) of a rural property with IBAMA for purposes of exemption from ITR. IN IBAMA 05/2009
December
until 12/30

 

 

 Environmental Control and Inspection Fee - TCFA Quarterly payment to be made until the last business day of each quarter by individuals and legal entities that carry out activities subject to the TCFA, as per Annexes VIII and IX of Law 6,938/1981 and IBAMA Normative Instruction 13/2021. Law 6.938/1981 and IBAMA Normative Instruction 13/2021

 

* There are discussions, in the tax area, about the need or not of the ADA for the purpose of obtaining exemption from ITR on the areas of environmental interest of the rural property. 

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.