IGNEABR has prepared a brief calendar of the mining administrative deadlines for the year 2023. Below we present each of the deadlines.
Taxa Anual por Hectare – TAH (Annual Fee per Hectare) – January 31 and July 31, 2023
The Annual Fee per Hectare – TAH is the charge that every holder of the mining title, Alvará de Pesquisa, must pay.
It must be paid every year that the Exploration Permit is valid. Its due date varies according to the semester in which the permit became valid.
- For Exploration permits and extensions published in the Diário Oficial da União from January 1st to June 30th, the TAH must be paid by the last working day of July;
- For Exploration permits and extensions published in the Diário Oficial da União from July 1st to December 31st, the TAH must be paid until the last working day of January of the following year.
Legal Substance: ANM Resolution N°120, of October 26, 2022, Art. 4°
Penalty: Fine in the amount of R$ 4,091.27 (four thousand ninety-one Reais and twenty-seven cents), updated to the date the notice of infraction is issued, as provided for in Art. 64 of Decree-Law No. 227 of 1967, and will be processed in accordance with the procedures provided for in the administrative rules that regulate collection and in Law No. 9784 of January 29, 1999:
Forfeiture of the title after 30 days of the imposition of the fine when the payment of the TAH is not verified within the term of the fine imposition.
Annual Mining Report (RAL) – March 15, 2023
Obligation required by current legislation. The document must be submitted every year to the National Mining Agency – ANM by all holders or fermer of mining titles or use permits that operate in the country, whether they are active or not.
For mine manifest, mining decree, mining ordinance, mining grouping, mining consortium, license registration with economic use plan approved by the DNPM, mining permit, extraction registration, and titled areas with use permit; and
Annual Mining Report (RAL) – March 30, 2023
For license registration without an economic exploitation plan approved by the ANM.
Legal Substance: Ordenaria DNPM nº155/2016. Art.70
Penalty: Application of fine, which may vary from R$2,000.00 (two thousand reais) to R$1,000,000,000 (one billion reais) according to rules of ANM Resolution 122/2022
Declaration of Investment in Mineral Research (DIPEM) – April 30 and May 02, 2023*.
The Declaration of Investment in Mineral Research – DIPEM, established by Ordinance No. 519, DOU of 11/12/2013, a control and planning instrument for the Mineral Sector, is mandatory and has a deadline for submission to the ANM until April 30 of each year.
Note: Deadline extended to 05/02/2023 – ORDINANCE No. 519, OF NOVEMBER 28, 2013 Art. 2, § 3º. If the due date falls on a Saturday, Sunday or holiday, the regular deadline for the submittal of DIPEM will be extended until the next working day.
Legal Substance: ORDINANCE No. 519 OF NOVEMBER 28, 2013
Sanction: Imposition of a fine, which may vary from R$2,000.00 (two thousand reais) to R$1,000,000,000 (one billion reais) according to the rules set out in ANM Resolution 122/2022
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Attention!
*For deadlines related to mining barrages, see Resolution ANM no. 95/2022
**For deadlines related to Mine Closure Plan please refer to ANM RESOLUTION # 68/2021 and ANM RESOLUTION # 104/2022
