ICMS/RJ: Decrees regulate investment incentive laws in the energy sector

ICMS/RJ - Special tax treatment for companies or consortia of companies established or that will establish themselves in

Decree No. 47.767, of September 20, 2021 - (published in the Official Journal of Rio de Janeiro State on September 21, 2021) regulates Law No. 9.214, of March 17, 2021, which establishes special tax treatment for companies or consortia of companies established in the State of Rio de Janeiro, now or in the future, and that have implemented or intend to implement projects for power generation plants, considered to be of relevant economic and social interest for the State, and provides for other measures.

ICMS/RJ - Special tax treatment for companies or consortia that implement new projects for power generation plants from natural gas

Decree No. 47,768, of 09.20.2021 (published in the Official Journal of Rio de Janeiro State on September 21, 2021) regulates Law No. 9.289, of May 26, 2021, which establishes special tax treatment for companies or consortia that implement new power generation plant projects from natural gas, as authorized by clause thirteen of ICMS Agreement No. 190/2017, conforming to articles 422 and 429, sole paragraph, item 2, both of São Paulo Decree No. 45.490/2000 - ICMS Regulation of the State of São Paulo - RICMS/SP.