ANM Summaries (Súmulas)

ANM Summary (Súmula) No. 13/2025: deduction of taxes from the CFEM calculation basis

On 02/28/2025, ANM published Summary (Súmula) No. 13/2025, addressing the deduction of taxes (ICMS, PIS and COFINS) from the calculation basis of the Financial Compensation for Mineral Resource Exploitation (Compensação Financeira pela Exploração de Recursos Minerais – CFEM).

Statement 1: until the effectiveness of Provisional Measure (MP) No. 789/2017 (converted into Law No. 13,540/2017), the amount to be deducted from the CFEM calculation basis regarding taxes (ICMS, PIS and COFINS), when calculated under the non-cumulative system, is the net result of offsetting “credits” and “debits” in the month in which the CFEM taxable event occurs.

Legal basis: Law No. 13,540/2017. Opinion No. 87/2012/PROGE/DNPM-GT. Opinion No. 239/2024/PFE-ANM/PGF/AGU. Normative Guidance 05/PF-DNPM. Technical Note No. 5616/2024-COCON/SAR-ANM.