en.Wedoany.com Reported - The Brazilian National Mining Agency (Agência Nacional de Mineração, ANM) recently approved a new resolution aimed at modernizing and digitally upgrading the collection system for the Financial Compensation for the Exploitation of Mineral Resources (Compensação Financeira pela Exploração de Recursos Minerais, CFEM). This resolution is a key step in ANM's ongoing efforts to reform administrative processes and enhance the efficiency and transparency of mining tax collection.
CFEM is a core fiscal mechanism in Brazil's mining sector, requiring mining companies to pay between 1% and 3.5% of their monthly net sales to the federal government, which then distributes the funds to federal, state, and municipal governments according to statutory ratios. The newly approved resolution represents a comprehensive revision of the CFEM collection system, aiming to unify and update national administrative collection procedures through digital means. The new system integrates previously fragmented processes and introduces several key changes to address issues such as the expiration of tax credits due to workflow failures and subjective decision-making across different regions.
A central element of this collection system reform is the introduction of the DIEF-CFEM (Declaration of Economic-Fiscal Information on Mineral Resources), replacing the old CFEM assessment registration form in use since 1999. The DIEF-CFEM is a new monthly ancillary obligation requiring all legal entities holding mining rights or subject to CFEM to file declarations through a new electronic system, which is part of ANM's Mineral Resources Management Platform (PGRM). Concurrently, ANM has also released a CFEM Collection Manual, which unifies and updates national administrative collection procedures, replacing the old rules in effect since 2010 (from the former DNPM era).
Regarding collection and dispute resolution processes, the new system introduces NFLDP 2.0 (Tax Assessment Notice Payment) as a unified national collection model. Additionally, related defense and appeal procedures will be conducted entirely through SEI-ANM (ANM's Electronic Information System), ensuring full digital traceability. The new regulations establish a deadline of 10 calendar days for payment, installment plans, or filing defenses, with weekends and holidays counted without interruption. In cases of mining rights leasing or transfer, ANM will notify all relevant parties simultaneously, requiring companies to have structured contracts and mutually monitor compliance.
The digital upgrade of the collection system aims to improve the efficiency and transparency of CFEM collection, reducing tax losses and disputes. Through new tools such as DIEF-CFEM and NFLDP 2.0, ANM can more effectively verify mining companies' declared data, combating tax evasion and underreporting. The approval of this resolution marks a significant step forward in modernizing Brazil's mining tax administration, helping to provide more stable and predictable mining fiscal revenues for federal, state, and municipal governments, and promoting a balanced distribution of mining wealth across all levels of government.
