{"id":31009,"date":"2026-03-27T15:08:37","date_gmt":"2026-03-27T18:08:37","guid":{"rendered":"https:\/\/lefosse.com\/?p=31009"},"modified":"2026-04-01T13:24:50","modified_gmt":"2026-04-01T16:24:50","slug":"anm-summaries-sumulas","status":"publish","type":"post","link":"https:\/\/lefosse.com\/en\/noticias\/anm-summaries-sumulas\/","title":{"rendered":"ANM Summaries (S\u00famulas)"},"content":{"rendered":"\n<p><strong>See also:<\/strong><br><a href=\"https:\/\/lefosse.com\/en\/noticias\/featured-news-in-mining-sector\/#brazilian-supreme-federal-court-stf-sets?utm_source=crm&amp;utm_medium=boletim-botao-1&amp;utm_campaign=mineracao-eng&amp;utm_content=260327&amp;utm_term=none\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab80ff\" class=\"has-inline-color\">Featured News in Mining Sector<\/mark><\/a> | <a href=\"https:\/\/lefosse.com\/en\/noticias\/anm-public-consultations-and-hearings\/?utm_source=crm&amp;utm_medium=boletim-botao-8&amp;utm_campaign=mineracao-eng&amp;utm_content=260327&amp;utm_term=none\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab80ff\" class=\"has-inline-color\">Public Consultations And Hearings<\/mark><\/a> | <a href=\"https:\/\/lefosse.com\/en\/noticias\/anm-regulatory-agenda-2025-2026\/?utm_source=crm&amp;utm_medium=boletim-botao-9&amp;utm_campaign=mineracao-eng&amp;utm_content=260327&amp;utm_term=none\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab80ff\" class=\"has-inline-color\">ANM Regulatory Agenda 2025\/2026<\/mark><\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>ANM Summary (S\u00famula) No. 13\/2025: deduction of taxes from the CFEM calculation basis<\/strong><\/h2>\n\n\n\n<p>On 02\/28\/2025, ANM published <a href=\"https:\/\/www.in.gov.br\/web\/dou\/-\/sumula-n-13-de-24-de-fevereiro-de-2026-688959106\">Summary (S\u00famula) No. 13\/2025<\/a>, addressing the deduction of taxes (ICMS, PIS and COFINS) from the calculation basis of the Financial Compensation for Mineral Resource Exploitation (Compensa\u00e7\u00e3o Financeira pela Explora\u00e7\u00e3o de Recursos Minerais \u2013 CFEM).<\/p>\n\n\n\n<p><strong>Statement 1:<\/strong> 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 \u201ccredits\u201d and \u201cdebits\u201d in the month in which the CFEM taxable event occurs.<\/p>\n\n\n\n<p><strong>Legal basis:<\/strong> 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.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>See also:<\/strong><br><a href=\"https:\/\/lefosse.com\/en\/noticias\/featured-news-in-mining-sector\/#brazilian-supreme-federal-court-stf-sets?utm_source=crm&amp;utm_medium=boletim-botao-1&amp;utm_campaign=mineracao-eng&amp;utm_content=260327&amp;utm_term=none\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab80ff\" class=\"has-inline-color\">Featured News in Mining Sector<\/mark><\/a> | <a href=\"https:\/\/lefosse.com\/en\/noticias\/anm-public-consultations-and-hearings\/?utm_source=crm&amp;utm_medium=boletim-botao-8&amp;utm_campaign=mineracao-eng&amp;utm_content=260327&amp;utm_term=none\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab80ff\" class=\"has-inline-color\">Public Consultations And Hearings<\/mark><\/a> | <a href=\"https:\/\/lefosse.com\/en\/noticias\/anm-regulatory-agenda-2025-2026\/?utm_source=crm&amp;utm_medium=boletim-botao-9&amp;utm_campaign=mineracao-eng&amp;utm_content=260327&amp;utm_term=none\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ab80ff\" class=\"has-inline-color\">ANM Regulatory Agenda 2025\/2026<\/mark><\/a><\/p>\n\n\n\n<p>This content is part of the&nbsp;<a href=\"https:\/\/lefosse.com\/en\/practice\/mining\/\">Mining<\/a>&nbsp;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.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>See also:Featured News in Mining Sector | Public Consultations And Hearings | ANM Regulatory Agenda 2025\/2026 ANM Summary (S\u00famula) No. 13\/2025: deduction of taxes from the CFEM calculation basis On 02\/28\/2025, ANM published Summary (S\u00famula) No. 13\/2025, addressing the deduction of taxes (ICMS, PIS and COFINS) from the calculation basis of the Financial Compensation for [&hellip;]<\/p>\n","protected":false},"author":48,"featured_media":31007,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"[]"},"categories":[8],"tags":[622],"class_list":["post-31009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-mining"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO 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