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What is the Annual Fee per Hectare (TAH) and how to pay it

27 de Janeiro de 2022

Mineração a céu aberto na área florestal

The TAH - Taxa Anual por Hectare (Annual Fee per Hectare) was instituted by Law No. 7,886 of 20 November 1989 and later amended by Law No. 9,314 of 14 November 1996. The current wording of this provision treats the TAH as the payment due by the holder of the research authorisation, which must be paid until the final research report is submitted.

 

TAH is paid annually during the months of January and July and some common questions regarding this fee are:

  • Who should pay the TAH?
  • How do I generate the payment slip?
  • What are the payment deadlines?
  • What are the consequences for miners who don't pay the TAH?
  • How much is the TAH?

Who should pay the TAH?

The TAH is a mandatory fee charged by the ANM (National Mining Agency) to all miners who have mineral exploration licences. After obtaining the research authorisation, the holder of the process must pay attention to the date of its publication in the Federal Official Gazette and, on the ANM website, obtain the respective TAH payment slip, which must be paid at Banco do Brasil S.A.

How do I generate the payment slip?

To generate the Collection Form, simply go to the following link: sistemas.dnpm.gov.br/Arrecadacao/Extra/Cobranca/emiteTAH.aspx , enter the number of the mining process , the National Registry of Legal Entities (CNPJ) or the Individual Taxpayer's Registry (CPF) of the Research Permit Holder. Then select the base year and the month in which the boleto is due.

Payment deadlines:

The TAH must be paid periodically every year in January and July in accordance with the following criteria and deadlines:

- By the last working day of January (in 2024 the deadline was extended to 31 May), for research authorisations and respective extensions of time, published in the Official Gazette in the period from 1 July to 31 December of the previous year.

- Until the last working day of July, for research authorisations and time extensions published in the Official Gazette between 1st January and 30th June of the same year.

Exploration permits published in the Official Gazette from 1 January to 30 June will expire on 31 July and those published from 1 July to 31 December will expire on 31 May 2024.

What are the TAH values?

The value of annual taxa per hectare is periodically readjusted by means of an Ordinance published in the Federal Official Gazette. The latest is ANM Resolution No. 150, OF 28 FEBRUARY 2024 and sets the current values at:

  • R$4.53 for the first term of the research authorisation.
  • R$6.78 for renewals.

Read the Resolution in full.

What are the consequences of not paying taxes?

The payment of taxes by the deadlines indicated above is extremely important for the continuity of the process. If the taxes are not paid, the miner will be subject to legal proceedings for a fine, as provided for in Law No. 9,784 of 29 January 1999, and may even lose the permit.

Under the current Resolution, according to Article 56 of the RCM, a fine of R$4,327.34 is charged per case.

More information can be found on the ANM website:

 

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