The National Mining Agency (ANM) has announced the extension of the deadline for submitting the Declaration of Economic-Fiscal Information (DIEF-CFEM) to December 31, 2025. This decision, formalized by ANM Resolution No. 200, of March 27, 2025, extends the adaptation period for contributors of the Financial Compensation for the Exploitation of Mineral Resources (CFEM) regarding the completion and submission of the declaration, pertaining to the months of January to August 2025. The system for submitting the DIEF-CFEM is available until the new deadline.
The DIEF-CFEM is an instrument for the inspection and collection of the CFEM. Its establishment, through ANM Resolution No. 156, of April 8, 2024, marks the replacement of the former CFEM Calculation Record Form. As a monthly ancillary obligation, the DIEF-CFEM centralizes the launching and processing of the information necessary for CFEM calculation. It is imperative to understand that ANM Resolution No. 156/2024 establishes the operational rules for the DIEF-CFEM, while the generating events, calculation bases, and incidence rates of the CFEM remain governed by Laws No. 7,990/1989 and No. 8,001/1990. The extension granted by the ANM aims to ensure that all involved parties have sufficient time to familiarize themselves with the new system and fulfill their tax obligations accurately.
The obligation to submit the DIEF-CFEM extends to all natural and legal persons who meet the conditions established in Articles 2 and 3 of ANM Resolution No. 156/2024, regardless of the tax regime or National Classification of Economic Activities (CNAE). For legal entities issuing Electronic Invoices (NF-e), it is also crucial to observe the provisions of Article 7 and its Sole Paragraph of the same resolution.
The submission of the DIEF-CFEM is linked to the status of holder of mining rights or CFEM taxpayer, according to the assumptions of clauses I to IV of Article 2 of ANM Resolution No. 156/2024, and applies to the following exploitation regimes:
- mining concession with a granted Mining Concession Ordinance;
- licensing with an authorized and published License Registration, within the term;
- garimpeiro mining permit with a granted Garimpeiro Mining Permit, limited to the authorized term;
- and, in the hypothesis of paragraph 2 of Article 22 of Decree-Law No. 227/1967, with an authorized and published Utilization Guide, respecting the authorized term and quantity.
The DIEF-CFEM must, therefore, consolidate all information related to mining tenements under the same CPF or CNPJ that fall under the aforementioned regimes.
ÍGNEABR can assist you in understanding this matter and offers comprehensive consultancy for administrative mining tenements, including the correct adaptation and submission of the DIEF-CFEM, which is fundamental for compliance with recent regulatory changes.
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