CFEM Boleto: Step-by-Step Guide to Issuing and Paying on the PGRM

Since July 7, 2026, payment forms for the Financial Compensation for the Exploitation of Mineral Resources (CFEM) must be issued through the Mineral Resources Management Platform (PGRM), under Resolution No. 241/2026 of Brazil’s National Mining Agency (ANM). This guide covers issuance as a titleholder or lessee. First acquirers and winning bidders have their own forms in the system.

Step by step

1. Log in to the PGRM with a Gov.br account at the Silver or Gold level. Authentication at these levels is mandatory.
2. Check the “CPF/CNPJ Representado” (CPF/CNPJ represented) field. It defines on whose behalf you are acting. Issuance is restricted to users who have been authorized in advance and linked to the CPF or CNPJ of the party liable for payment.
3. In the “Arrecadação-CFEM” (CFEM Collection) menu, click “Emitir nova guia” (Issue new payment form) and state your capacity: titleholder or lessee, first acquirer, or winning bidder.
4. Fill in “Dados do recolhimento” (Payment data): month and year, tenement, municipality and state, and substance. A separate form must be issued for each combination of tenement, municipality and substance in which a taxable event occurred during the month.
5. Fill in “Dados das operações” (Operations data): select the taxable event and the composition of the calculation basis, and add each basis. The system calculates the total revenue, the deductions and the calculation basis.
6. Review and click “Finalizar e Emitir Guia de Recolhimento” (Finalize and Issue Payment Form). The system consolidates the amounts by rate type.
7. Choose how to pay: “Boleto Bancário” (bank boleto), “Pagar com PIX” (Pay with PIX) or “Cartão de Crédito” (credit card). PIX and card payments go through PagTesouro. Amounts of R$ 50.00 or more may be paid by boleto or through PagTesouro. Smaller amounts must be paid exclusively through PagTesouro, and boletos are not allowed.
8. Pay by the last business day of the second month following the taxable event.

Forms that have not been finalized stay on the list and can be resumed with “Editar / Continuar” (Edit / Continue).

What if payment is late?

The amount is adjusted by the IPCA-15 index between the month of the taxable event and the month of the due date. After the due date, a late-payment penalty of 0.33% per day applies to the original amount, capped at 20%, together with interest at the SELIC rate from the month following the due date, plus 1% in the month of payment.

Points of attention

• The resolution requires the titleholder to declare, where applicable, the structures and transport modes used for production and shipment: railways, ports or terminals, pipelines, and mining structures (ore dressing facilities, stockpiles, dams or others provided for in the Economic Exploitation Plan, PAE) that are not located in the producing municipality. The information must be truthful, under penalty of an investigation of the conduct and of administrative and criminal sanctions.
• For periods before November 2017, the ANM website points to the legacy issuance system (boletoscfem.anm.gov.br).
• The payment form is not the declaration. The DIEF-CFEM, a monthly accessory obligation established by ANM Resolution No. 156/2024, is still filed separately. See our article [A New Way to Declare: DIEF-CFEM Replaces the Old Assessment Form. What’s Next?].
• The resolution allows the ANM to detail routines and procedures through its own acts. The PGRM Manual, available on the platform itself, explains each screen, and questions can be sent to receitas@anm.gov.br.

To understand the regulatory change, read [ANM Resolution No. 241/2026: Modernization of CFEM Collection] and [CFEM in Focus: Keep Up with ANM’s Latest Developments].

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