ANM Resolution No. 241, dated June 30, 2026, regulates system access, as well as the issuance and processing of tax payment forms for the Financial compensation for exploiting mineral resources (CFEM) via the Platform for the Administration of Mineral Resources (PGRM). Aimed at making the transition to the PGRM mandatory, this regulatory standard repeals Ordinance No. 311/2005, introducing new digital security criteria, payment methods, and logistical accessory obligations. The regulation comes into effect on July 7, 2026.
1. New Access and Issuance Flow via the PGRM
The core structural change lies in the mandatory use of the PGRM platform to generate tax payment forms:
- Qualified Authentication: System access to generate these forms strictly requires Gov.br portal credentials at either the Silver or Gold level.
- User Linking: Form issuance is restricted to authorized users who are formally linked to the CPF or CNPJ of the taxpayer within the ANM database.
- Mandatory Individualization: Payments must be broken down and individualised by tenement, mineral substance, and the respective producing municipality.
2. Deadlines, Charges, and Payment Methods
The regulatory deadline for payment is the last business day of the second month subsequent to the triggering event. This administrative resolution outlines strict guidelines for outstanding debts:
- Restatement and Delay Interest: The original CFEM amount will undergo restatement based on the IPCA-15 index from the month of the triggering event until the due date. After the deadline, a late fine of 0.33% per day applies (capped at 20%), alongside interest on late payment calculated using the SELIC rate, plus 1% during the month payment is finalized.
- Minimum Value Thresholds:
- Amounts equal to or greater than R$ 50.00: May be paid via standard bank slip or through the PagTesouro system (which supports instant PIX transfers).
- Amounts under R$ 50.00: The issuance of standard bank slips is strictly prohibited; payments must be processed exclusively through the PagTesouro platform.
3. Mandatory Logistical and Infrastructure Disclosures
To comply with the criteria for the distribution of the CFEM to municipalities affected by mining activities (pursuant to Law No. 13,540/2017), regulated agents are now required to declare the infrastructure that enables the outflow of production.
The logistical modes utilized must be specified in the system whenever they operate outside the producing municipality, including:
- Railroads, Port Activities, and Ductwork: Clear identification of the transportation grids, networks, and shipping terminals used.
- Infrastructure Facilities: External treatment plants / ore dressing facilities, waste dumps / overburden piles, and dams provided for in the Plan of Economic Exploitation.
Providing inaccurate data or omitting logistical infrastructure details exposes the titleholder to applicable administrative and criminal sanctions under Law No. 8,001/1990.
Other Recent Developments in CFEM (2026)
In addition to Resolution No. 241, the ANM has issued other recent regulatory actions impacting the CFEM:
- Complementary Legal Provisions ANM No. 25/2026: Unified and updated the administrative collection and oversight procedures for the CFEM.
- ANM Resolution No. 234/2026: Adjusted the schedule and methodology for calculating and transferring values to affected municipalities.
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