janeiro, 17 2025

By WWF-Brasil

The governor of Maranhão, Carlos Brandão (PSB), has enacted law number 12,475, which restricts tax incentives for companies that are signatories to agreements such as the Soy Moratorium—a multi-sector voluntary agreement proven effective in curbing Amazon deforestation. This new law joins two similar initiatives from the states of Rondônia and Mato Grosso, which threaten the environment and are already the subject of two ADIs (Direct Actions of Unconstitutionality) in the Federal Supreme Court (STF)

The text, published Tuesday (14) in the Maranhão State Official Gazette, is almost identical to the law enacted last year by the government of Mato Grosso. At the end of December, Minister Flávio Dino temporarily suspended Mato Grosso’s Law 12,709/24, which would restrict the granting of tax benefits and public land to companies committed to the Soy Moratorium. The STF plenary is expected to review the case in February this year.

In practice, these laws—like proposals in the “Destruction Package” being debated in Congress—constitute an orchestrated attack on the Amazon. Similar initiatives penalizing private agreements to reduce deforestation are also discussed in the Legislative Assemblies of Pará and Goiás state. These laws aim to punish companies that voluntarily commit to preserving the biome, negatively affecting the environment, the population, and Brazil’s agribusiness sector.

In recent years, Maranhão state has developed an innovative and positive system for monitoring the soy supply chain. It is therefore contradictory for a state that has made significant advancements with SIFMA (Agribusiness and Native Vegetation Monitoring and Inspection System) and the Green Seal to regress with a law that removes tax benefits from those committed to more sustainable practices and environmental conservation.

Companies that are signatories to the Soy Moratorium pledge not to purchase soy produced in areas deforested after July 2008 in the Amazon biome. Since its implementation, the agreement has encouraged more sustainable expansion of soybean production in the country, utilizing and recovering already degraded areas. The Soy Moratorium stands as an example of reconciling agricultural sector development with environmental responsibility.

By penalizing companies that voluntarily adhere to environmental protection, these state laws encourage Amazon destruction, exacerbating the climate crisis and potentially causing irreversible effects for Brazil and the planet.

The Amazon plays a vital role in regulating the country's water cycle, promoting the rainfall regime that supports most Brazilian agricultural production, hydroelectric energy generation, and water supply for millions of Brazilians.
These laws are unconstitutional, violating the principle of tax authority and overstepping state competence by interfering with legitimate commercial practices and voluntary commitments. They also represent a significant setback in environmental and ecological matters.

Furthermore, these laws exhibit a series of material inconsistencies, such as violations of constitutional principles governing economic order, infringement of acquired rights, human rights violations, disregard for environmental protection as a foundational principle of the national tax system, and breaches of the fundamental right to environmental protection. They undermine progress in combating the climate crisis.