ANM Summaries (Súmulas)

See also:
Featured News in Mining Sector | Public Consultations And Hearings | ANM Regulatory Agenda 2025/2026

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.

See also:
Featured News in Mining Sector | Public Consultations And Hearings | ANM Regulatory Agenda 2025/2026

This content is part of the Mining Bulletin for the month of March 2026, bringing together the main sector highlights of the period. We emphasize that this material is for informational purposes only. Our team is available to provide additional information on these and other topics.