Deadline for TAH Payment 2024: Understand the New Rules and System
New Payment System
Starting this year, the collection of the Annual Fee per Hectare (TAH) will be carried out through a new system, which is now available for access.
According to the ANM (National Mining Agency), the payment platform can be accessed through GOV.BR, with the TAHs presented by CPF/CNPJ, without the need to specify the mining title.
What is the TAH?
The Annual Fee per Hectare (TAH) is mandatory for all holders of mining titles with a Research Permit.
Payment Deadlines
The TAH payment must be made annually while the Research Permit is valid, with deadlines varying according to the semester of publication in the Official Gazette of the Union:
– Publications from 1st January to 30th June: payment by the last business day of July.
– Publications from 1st July to 31st December: payment by the last business day of January of the following year.
Practical Examples
Permit published on 14th January 2021 (3-year validity):
- 1st year: by 31st July 2021;
- 2nd year: by 31st July 2022;
- 3rd year: by 31st July 2023.
Permit published on 27th July 2021 (2-year validity):
- 1st year: by 31st January 2022
- 2nd year: by 31st January 2023
Fee Amount and Invoice Issuance
The TAH amount is adjusted annually by ANM resolution. Invoices can be issued on the “Invoice Issuance” page on the ANM website. Required information includes the process number and year, CPF/CNPJ of the Research Permit holder, base year, and month.
Penalties and Instalment Payments
Failure to pay the TAH by the due date results in a fine according to Art. 56 of the RCM. Debts can be paid in instalments, with guidelines available on the ANM website.
Automatic Extensions
Permits with automatic extensions, according to ANM Resolution No. 76/2021, must pay the TAH as usual. These permits are automatically extended for the period from 20th March 2020 to 30th September 2021, according to § 1 of the mentioned resolution.
Payment Options
Miners can pay the TAH via PIX, credit card, simple GRU, or GRU collection, the latter being payable at any bank.
To access the new system and make the TAH payment, [click here].
References:
– National Mining Agency. ANM Resolution No. 76, of 29/06/2021.
– Mining Code, Art. 20, Item II.
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This article aims to provide clarity and guidance on the TAH payment process for our readers involved in the mining sector, ensuring compliance and avoiding penalties.
