The “Taxa Anual por Hectare” (Annual Tariff per Hectare) – TAH charged by the Agencia Nacional de Mineração (National Mining Agency) – ANM, was established by Law No. 7886 of November 20, 1989 and subsequently amended by Law No. 9.314 of November 14, 1996.
It is determined by ANM that every holder of the mining title, Research Permit, must pay the TAH.
When should i pay the TAH ?
According to the ANM, the TAH must be paid every year that the Research Permit is valid.
Its due date varies according to the semester in which the permit became valid, i.e:
If the Research Permit extends for more than 1 year, the TAH must be paid for the consecutive years.
My 3-year Research Permit was published on January 14, 2021. How many TAHs and when should I pay?
- 1st year – pay until the last workday of July 2021;
- 2nd year – pay until the last workday of July 2022;
- 3rd year – pay until the last workday of July 2023.
My 2-year Research Permit was published on July 27, 2021.
- 1st year – pay until the last workday of January 2022;
- 2nd year – pay until the last workday of January 2023.
Emoluments and Billet Issuance
The tariff values are readjusted annually by the ANM in Resolution in the DOU. The last adjustment is the ANM Resolution No. 93, of February 3, 2022 with effectiveness in the following values:
- Permit for Exploration at the validity of the original term: R$4.09
- Exploration Permit for the extension term: R$ 6.13
Values in the full Resolution.
The billet to pay the TAH should be located on the ANM website, on the page Issue of Billets or Clicking here.
It is necessary to inform the Number and year of the process, CNPJ or CPF of the Holder of the Research Permit, base year and month.
Fine for non-payment of TAH
It is extremely important to obey the deadlines mentioned above so that the process is not suspended.
For cases of non-payment of the TAH or payments after the due date, the title holder will be subject to the filing of a lawsuit for the application of a fine, established by Law 9.784, of January 29, 1999.
In case of default, a fine will be charged, according to Art. 56 of the RCM with an updated value according to the Resolution in effect.
Other information can be obtained through the ANM website.
Reference:
https://www.gov.br/anm/pt-br/acesso-a-informacao/perguntas-frequentes/taxa-anual-por-hectare-tah
