Brazil: RGR - Global Reversion Reserve (Law No. 5.655/71, section 4, Law No. 9.427 - section 13).

 This tax was designed to "provide funds for reversion, merger, expansion and improvement of energy public services." It is incorporated into the rates for distribution to be paid by users of the electrical utility’s system.

Date Implemented: 1971

Status: In Force; Mandatory

References: Obligations and Taxes, Duke Energy, Brasil http://www.duke-energy.com.br/IN/Negocios/guiadoclientelivre/negociosencargotributos0910.asp?id=159