Summary Rulings publish the consolidated interpretations of the Collegiate Board of the National Mining Agency (ANM) on recurring topics, such as the Financial Compensation for the Exploitation of Mineral Resources (CFEM) and the application of the Mining Code. Click each ruling below to see the full text.
Summary Rulings
2026
SUMMARY RULING No. 16, OF JUNE 30, 2026
Ruling: Where a valid, current installation or operation environmental license, compatible with the Economic Exploitation Plan (PAE), is presented up until the final administrative decision, the denial provided for in art. 31, §4, of the Mining Code Regulation (Decree No. 9.406/2018) does not apply.
Legal Basis: Decree No. 9.406/2018; Law No. 9.784/1999; Opinion No. 81/2025/PFE-ANM/PGF/AGU; Legal Note No. 269/2025/PFE-ANM/PGF/AGU; Technical Note No. 668/2025-LP/DIRC
Administrative Case No.: 48051.001474/2025-66
SUMMARY RULING No. 15, OF MAY 29, 2026 (*)
Ruling 1: The distribution of the Financial Compensation for the Exploitation of Mineral Resources (CFEM) to beneficiary entities follows the cash basis regime, applying the legislation in force on the date the amounts are actually collected.
Legal Basis: Law No. 7.990/1989; Law No. 13.540/2017; Opinion No. 28/2026/PFE-ANM/PGF/AGU; Opinion No. 313/2019/PFE-ANM/PGF/AGU; Technical Note No. 4761/2025/ANM/CORDIT
Administrative Case No.: 48051.011306/2025-89
(*) Republished due to an error in the original text published in the Federal Official Gazette (DOU) of June 1, 2026, Section 1, p. 63.
SUMMARY RULING No. 14, OF MAY 4, 2026
Ruling 1: The pelletizing process does not constitute industrial transformation; it is characterized as beneficiation, which sets the CFEM calculation basis at the sale value upon the mineral product’s shipment.
Legal Basis: Law No. 13.540/2017; Opinion No. 90/2012-PROGE/DNPM-GT; Opinion No. 065/2026/PFE-ANM/PGF/AGU; Opinion No. 190/2020/PFE-ANM/PGF/AGU; Normative Guidance 07/PF-DNPM; Technical Note No. 599/2026/ANM/GECON
Administrative Case No.: 48051.002046/2026-31
SUMMARY RULING No. 13, OF FEBRUARY 24, 2026
Ruling 1: Until Provisional Measure 789/2017 (converted into Law 13.540/2017) took effect, the amount to be deducted from the CFEM calculation basis for taxes (ICMS, PIS and COFINS) assessed under the non-cumulative regime is the amount resulting from netting the ‘credit’ and ‘debit’ accounts in the month the CFEM taxable event occurred.
Legal Basis: Law No. 13.540/2017; Opinion No. 87/2012/PROGE/DNPM-GT; Opinion No. 239/2024/PFE-ANM/PGF/AGU; Normative Guidance 05/PF-DNPM; Technical Note No. 5616/2024-COCON/SAR-ANM
Administrative Case No.: 48051.005899/2024-63
2025
SUMMARY RULING No. 12, OF NOVEMBER 21, 2025
Ruling: The Financial Compensation for the Exploitation of Mineral Resources (CFEM) applies to the sale and the consumption of mineral water.
Legal Basis: Law No. 7.990/89 (as subsequently amended); Normative Guidance 06/PF-DNPM; Technical Note No. 5618/2024-COCON/SAR-ANM/DIRC; Opinion No. 228/2024/PFE-ANM/PGF/AGU
Administrative Case No.: 48051.005908/2024-16
SUMMARY RULING No. 11, OF OCTOBER 28, 2025
Ruling 1: Interest, fines, and monetary correction apply to Financial Compensation for the Exploitation of Mineral Resources (CFEM) credits, even for periods prior to Provisional Measure No. 789/2017, converted into Law No. 13.540/2017.
Legal Basis: Law No. 7.990/89 (as subsequently amended); Ordinance 389/2010; Normative Guidance 08/2012; Technical Note No. 5612/2024-COCON/SAR-ANM
Administrative Case No.: 48051.005910/2024-95
SUMMARY RULING No. 10, OF OCTOBER 1, 2025
Ruling 1: Financial Compensation for the Exploitation of Mineral Resources (CFEM) applies to the consumption of mineral product, under the terms of Decree 01/1991.
Legal Basis: Art. 15 of Decree No. 1/1991; Opinion No. 228/2024/PFE-ANM/PGF/AGU; Normative Guidance No. 06/PF-DNPM; Technical Note SEI No. 5617/2024-COCON/SAR-ANM/DIRC
Administrative Case No.: 48051.005912/2024-84
SUMMARY RULING No. 9, OF SEPTEMBER 30, 2025
Ruling 1: Transportation costs incurred prior to the sale of the mineral product are not deductible from the Financial Compensation for the Exploitation of Mineral Resources (CFEM) calculation basis.
Legal Basis: Legal Note No. 00202/2024/PFE-ANM/PGF/AGU; Technical Note SEI No. 5621/2024-COCON/SAR-ANM/DIRC
Administrative Case No.: 48051.005913/2024-29
SUMMARY RULING No. 8, OF SEPTEMBER 30, 2025
Ruling 1: The inspection and collection procedure for the Financial Compensation for the Exploitation of Mineral Resources (CFEM), based on cross-checking CFEM payment slips against the information contained in the Annual Mining Reports (RAL), is lawful.
Legal Basis: Opinion No. 235/2024/PFE-ANM/PGF/AGU; Technical Note SEI No. 5608/2024-COCON/SAR-ANM/DIRC
Administrative Case No.: 48051.005897/2024-74
SUMMARY RULING No. 7, OF JULY 23, 2025
Ruling 1: For purposes of calculating the Financial Compensation for the Exploitation of Mineral Resources (CFEM) basis, packaging or bottling mineral water does not constitute an industrial transformation stage of the product, and is regarded as mere beneficiation.
Legal Basis: Opinion No. 227/2024/PFE-ANM/PGF/AGU; Technical Note SEI No. 5610/2024-COCON/SAR-ANM/DIRC
Administrative Case No.: 48051.005900/2024-50
SUMMARY RULING No. 6, OF JULY 17, 2025
Ruling 1: The recordal of a mining tenement assignment carried out before August 1, 2017 makes the assignee the principal debtor and the assignor the subsidiary debtor for Financial Compensation for the Exploitation of Mineral Resources (CFEM) debts relating to the period prior to that recordal; under the current regime introduced by Law 13.540/2017 (originating from Provisional Measure 789/2017), the assignee is jointly and severally liable with the assignor for any CFEM debt relating to the period prior to the recordal of the assignment.
Legal Basis: Arts. 22 and 55 of the Mining Code; Law No. 13.540/2017; Opinion No. 243/2024/PFE-ANM/PGF/AGU
Administrative Case No.: 48051.005921/2024-75
SUMMARY RULING No. 5, OF MAY 29, 2025
Ruling 1: It is lawful to apply Normative Instruction No. 06/2000 DG/DNPM to assess Financial Compensation for the Exploitation of Mineral Resources (CFEM) credits for taxable events that occurred before Provisional Measure 789/2017 (converted into Law 13.540/2017) took effect.
Legal Basis: DNPM Normative Instruction No. 06/2000 DG/DNPM; Note No. 00411/2024/PFE-ANM/PGF/AGU
Administrative Case No.: 48051.005896/2024-20
SUMMARY RULING No. 4, OF MAY 29, 2025
Ruling 1: The National Department of Mineral Production (DNPM) had the authority to inspect, assess, and collect the Financial Compensation for the Exploitation of Mineral Resources (CFEM).
Legal Basis: Art. 20, §1, of the 1988 Federal Constitution; Art. 2, XII, item a, of Law No. 13.575, of December 26, 2017; Opinion No. 00409/2024/PFE-ANM/PGF/AGU
Administrative Case No.: 48051.005898/2024-19
SUMMARY RULING No. 3, OF MAY 29, 2025
Ruling 1: Intercurrent prescription does not apply during the proceeding to establish Financial Compensation for the Exploitation of Mineral Resources (CFEM) and Annual Fee per Hectare (TAH) credits.
Legal Basis: Art. 47 of Law No. 9.636, of May 15, 1998; Normative Guidance No. 12/PF-DNPM; Opinion No. 228/2016/CAM/PF-DNPM-SEDE/PGF/AGU
Administrative Case No.: 48051.005903/2024-93
SUMMARY RULING No. 2, OF APRIL 25, 2025
Ruling 1: The reasoned denial of a request for an irrelevant, unnecessary, or dilatory expert examination, during the proceeding to establish Financial Compensation for the Exploitation of Mineral Resources (CFEM) credits, does not constitute a violation of the right to defense.
Legal Basis: Law No. 9.784, of January 29, 1999, arts. 36 to 38; Legal Note No. 203/2024/PFE-ANM/PGF/AGU
Administrative Case No.: 48051.005902/2024-49
SUMMARY RULING No. 1, OF APRIL 3, 2025
Ruling 1: For CFEM credits due on or after 12/30/1998, the preclusive (decadência) period is 10 years from the due date, and the prescriptive (prescrição) period is 5 years from the final assessment.
Ruling 2: For CFEM credits due up to 12/29/1998, there is no preclusive period, but the prescriptive (prescrição) period is 5 (five) years, counted from the due date.
Legal Basis: Law No. 13.575, of December 26, 2017, art. 2, item XII, subitem a; Normative Guidance No. 12/PF-DNPM; Opinion No. 228/2016/CAM/PE-DNPM-SEDE/PGF/AGU
Administrative Case No.: 48051.005895/2024-85