With the expiration of the Annual Fee per Hectare (TAH) on July 31, the deadline applicable to exploration permits issued or extended during the first half of the year, monitoring financial obligations and the rules governing the transfer of title for exploration permits becomes a priority for mining companies.
Below, we detail the technical and regulatory aspects governing these processes under the National Mining Agency (ANM).
1. Application of the TAH During the Analysis of the Extension
The ANM collects the TAH corresponding to the period requested for the extension of the exploration permit even while the respective application is pending analysis. The charge is based on the following rules:
- Maintenance of Priority: A timely filed extension application keeps the permit valid and secures the exclusive right to the area for the titleholder. Since the exploration right remains active and protected, the taxable event (holding the right over the polygon) continues to occur.
- Retroactive Effect of the Approval: Once the extension is approved, the effectiveness of the new term retroacts to the day following the expiration of the original permit. Consequently, the TAH is applied for this period at the increased rate (currently R$ 7.41 per hectare, under ANM Resolution No. 230/2026).
- Allocation of Risk: In the event of a denial of the extension request, the amounts charged during the process may be subject to recalculation or cancellation. However, failing to pay the payment slips issued while the application is pending review exposes the asset to immediate fines and registration restrictions (CADIN).
2. Transfer of Responsibility in the Transfer of Title
The division of financial obligations regarding the TAH in the assignment of mineral rights follows clearly defined timelines and liability boundaries before the ANM:
- Responsibility for Future Obligations: The acquirer’s (assignee’s) obligation for subsequent fees begins strictly upon the publication of the approval and recordal of the assignment of rights in the DOU.
- Treatment of Prior Debts: Since the TAH obligation runs with the title, the acquirer assumes full responsibility for any outstanding debts of the process before the ANM to prevent the nullity of the permit. The seller’s (assignor’s) liability for liabilities generated during their tenure is resolved strictly in the civil and contractual (private) sphere, through a right of recourse and mutual indemnification clauses.
- The Legal Milestone: Private purchase and sale agreements do not transfer fiscal obligations before the regulatory agency. The shift in primary responsibility occurs exclusively on the publication date of the recordal in the Official Gazette.
3. Instantaneous Taxable Event: Relinquishment or Final Report on the Publication Date
From a regulatory standpoint, filing a relinquishment of the permit or submitting the Final Exploration Report (RFP) on the exact date the permit is issued (or extended) does not excuse the holder from paying the TAH for that newly initiated period.
- Immediacy: The taxable event for the TAH occurs instantaneously during the very first hour of the day the title is published in the Official Gazette (DOU). Once this taxable event is triggered, the fee for that annual cycle is owed in full, regardless of how long the titleholder retains the area thereafter.
- Prospective Effects: The relinquishment or the submission of the RFP takes effect from the moment they are officially filed. They release the titleholder from obligations regarding subsequent cycles of the permit’s term, but they do not cancel the charge that was already triggered in the early hours of that same day upon publication.
To avoid being charged the fee for a new cycle upon extension, submitting the RFP or filing the relinquishment must be completed while the extension request is still pending analysis, prior to the publication of the approval in the DOU.
Compliance for exploration permits requires ongoing attention to deadlines and ANM regulatory milestones. To ensure the security of your titles and simplify the management and planning of the TAH, ÍGNEA is at your disposal as a strategic partner.
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