The National Mining Agency (ANM) has implemented significant changes in how information related to the Financial Compensation for Mineral Exploration (CFEM) must be reported. The main change was the establishment of the Declaration of Economic-Fiscal Information for CFEM (DIEF-CFEM), through ANM Resolution No. 156, dated April 8, 2024. This new declaration aims to replace the old CFEM Calculation Registration Form, established by Ordinance No. 158/1999.
What is DIEF-CFEM?
DIEF-CFEM is configured as an ancillary obligation with monthly periodicity. Its purpose is to standardize and centralize the entry and processing of information that forms the basis for calculating the due CFEM. ANM Resolution No. 156/2024 details who is obligated to submit this declaration (Articles 2 and 3), generally covering active mining rights holders, first acquirers of ore under the artisanal mining permit regime (PLG), auction acquirers, and those exploring minerals based on third-party rights.
Original Deadlines and the Exceptional Extension
According to Article 17 of Resolution No. 156/2024, the requirement to submit DIEF-CFEM was scheduled to begin on January 1, 2025. Article 4 of the same resolution defined that submission should occur by the 26th day of the second month following the triggering event. Thus, the declaration for January 2025 would originally be due on March 26, 2025.
However, ANM published Resolution No. 200 on March 27, 2025. Article 1 of this new resolution significantly alters the initial schedule. It exceptionally extends the deadline for submitting the DIEF-CFEM related to the reporting periods from January to August 2025. The new unified deadline for submitting the declarations corresponding to all these months is now December 31, 2025.
Important Points Regarding the Extension
- Scope: The extension applies exclusively to the reporting periods from January 2025 to August 2025. For subsequent periods (starting from September 2025), unless otherwise determined by ANM, the original deadline (26th day of the second subsequent month) is presumed to apply.
- Principal Obligation Unchanged: The extension only affects the submission of the ancillary declaration (DIEF-CFEM). The deadlines for the payment of CFEM (principal obligation) remain the same, according to current legislation. CFEM calculation and payment continue to be due monthly.
- CFEM Calculation: The calculation bases, triggering events, and rates for CFEM, primarily defined by Laws No. 7,990/1989 and No. 8,001/1990, were not modified by these resolutions dealing with DIEF-CFEM.
Other Obligations Related to DIEF-CFEM
It is crucial to remember that even with the extension of the declaration submission deadline, other related requirements remain:
- NF-e Authorization: Article 7 of Resolution No. 156/2024 mandates that issuers of Electronic Invoices (NF-e) obligated to submit DIEF-CFEM must authorize ANM to access the document’s digital content. This is done by including the ANM-DF’s CNPJ (29.406.625/0001-30) in the <autXML> tag of the NF-e’s XML file. This obligation has been in effect since July 1, 2024. ANM requires this access to validate information and perform data cross-referencing.
- Electronic System and Manual: DIEF-CFEM will be submitted via an electronic system to be provided by ANM. The agency will also publish manuals and normative instructions detailing the operational procedures (as per Art. 14 of Resolution No. 156/2024), expected to be available from January 1, 2025.
The extension of the deadline for submitting the initial DIEF-CFEM declarations, from January to August 2025, to December 31, 2025, provides additional time for companies to adapt to the new ancillary obligation and the corresponding electronic system. However, it is essential to remain attentive to the CFEM payment deadlines and the already existing obligation to authorize access to NF-e.
Careful reading of ANM Resolutions No. 156/2024 and No. 200/2025 is recommended. Stay informed about future ANM publications regarding the DIEF-CFEM system and manual.
Are there specific points about the DIEF-CFEM implementation that require further clarification for your company? Share your questions in the comments.
