The mining sector in Brazil is governed by a complex set of laws and regulations, whose purpose is to ensure the rational use of mineral resources, as well as to protect the environment and the interests of society. The National Mining Agency (ANM) plays a central role in overseeing and updating these standards.
Recently, the ANM published Resolution No. 196, of February 25, 2025, which updates the values of several financial charges levied on mining activity, including fees, Annual Fee per Hectare (TAH), fines, and costs of inspections and other services provided by the agency. This resolution represents an update to ANM Resolution No. 150, of February 28, 2024, reflecting economic changes and the need to adapt the values to current conditions.
Key points of ANM Resolution No. 196/2025:
- Fees: Refer to the amounts charged by the ANM for the analysis of requests and administrative processes related to mining. Resolution No. 196/2025 brings an update of these values, directly impacting the costs of new projects and ongoing processes.
- Annual Fee per Hectare (TAH): This is a fee charged annually per hectare of titled area for mineral exploration or mining. The values of the TAH are differentiated according to the project phase (research or mining) and aim to guarantee the effective use of the granted area.
- Fines: Mining legislation provides for several fines for non-compliance with obligations and regulations. Resolution No. 196/2025 updates the values of these fines, which may vary according to the seriousness of the infraction.
- Inspection Costs: The ANM carries out inspections to monitor compliance with the standards and conditions established in mining titles. Resolution No. 196/2025 updates the costs of these inspections, which are borne by the holders of mining rights.
It is important to note that ANM Resolution No. 196/2025 represents an update of existing values, without changing the calculation methodology or the collection criteria. The new values come into effect on March 1, 2025.
Regulation of the Payment of the TAH: ANM Resolution No. 120/2022
Complementing Resolution No. 196/2025, ANM Resolution No. 120, of October 26, 2022, regulates the payment of the Annual Fee per Hectare (TAH), establishing the amounts, deadlines, and criteria for its collection. This resolution details the following aspects:
- TAH Value: The TAH value is defined in reais per hectare and is updated annually. Resolution No. 120/2022 establishes the initial value of the TAH and the form of update.
- Collection Deadlines: Resolution No. 120/2022 defines the deadlines for the collection of the TAH, which vary according to the date of publication of the research authorization or mining concession in the Federal Official Gazette (DOU).
- Payment Method: Payment of the TAH must be made using a Union Collection Form (GRU), issued on the ANM website.
- Consequences of Non-Payment: Failure to pay the TAH may result in the initiation of administrative proceedings, application of a fine, and even the declaration of nullity of the mining title.
ANM Resolutions No. 196/2025 and No. 120/2022 are of fundamental importance to the mining sector, as they establish the financial charges and procedures for the payment of the TAH. It is necessary for holders of mining rights and other stakeholders to pay attention to these regulations in order to avoid surprises and ensure compliance with the law.
