Tax measures in fuel production and sale

Brazil is a major fuel consumer, whether it is for industrial or automotive use. In the country, the National Petroleum Agency, Gas Natural and Biofuel (ANP) is the regulatory body responsible for the production, sale and resale of fuels.

In addition to the ANP, national surveillance can also take place agreements established by the agency or by administrative bodies direct and indirect public policy of the Union, states, the Federal District and Municipalities. Today, the role of the ANP is to monitor, educate and guide agents economic resources in the sector as a means of preventing conduct that violatecontracts and the legislation.

Having this competence, the ANP develops technical solutions for regulation and supervision of national fuel supply in different levels, which include:

Distributors: LPG, liquid fuels, asphalt, aviation fuels and solvents.

Resellers: LPG, automotive fuels (gasoline, ethanol and CNG) and aviation (kerosene and aviation gasoline).

Transporters-Resellers-Retailers: storage, transport and resale.

Lubricants: collector, importer, producer and refiners.