🇧🇷Brazil

Multas por Inadimplemento de Taxas de Licença e Obrigações Acessórias de Mineração

2 verified sources

Definition

Licensing compliance requires timely payment of exploration fees (TAH) and mineral royalties (CFEM: 1-3.5% depending on mineral type). Non-payment triggers fines of R$4,746.04 and loss of mining rights. Administrative delays in fee remittance and regulatory filing create cascading penalties.

Key Findings

  • Financial Impact: R$4,746.04 per unpaid fee incident; lost mining rights (infinite operational loss); CFEM royalty obligations: 1% to 3.5% of revenue (varies by mineral)
  • Frequency: Per payment cycle; annual TAH due dates; ongoing CFEM royalty obligations
  • Root Cause: Manual payment processing delays, lack of automated compliance calendars, insufficient tracking of varying state SPED requirements, administrative oversight in multi-state operations

Why This Matters

The Pitch: Mining operators lose R$4,746 per unpaid fee incident plus license revocation risk. Automation of fee payment workflows and regulatory submission tracking eliminates penalties and maintains operational continuity.

Affected Stakeholders

Tax Compliance Manager, Finance Controller, ANM License Administrator, Treasury

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Financial Impact

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

Multas Administrativas por Não Conformidade com Requisitos de Segurança de Barragens

R$4 billion annually (2010-2016 baseline); up to R$1 billion per dam collapse incident; Petrobras pending cases: R$1.3 billion across 278 suits; ANM penalty range: R$2,000 to R$1 billion per violation

Falta de Visibilidade em Termos Comparativos de Contratos de Fornecimento

Estimated 5-15% margin loss per contract cycle due to negotiating from incomplete data. For a 1M ton/year operation at R$ 100/ton revenue: R$ 5.000.000 - R$ 15.000.000 annual impact.

Multas por Não-Pagamento de Taxas de Manutenção de Direitos Minerários (TAH) e Perda de Direitos Minerais

Hard Evidence: R$ 4,746.04 per late payment incident + loss of mineral rights asset value (varies by concession size/stage). Annual TAH: R$ 4.74–R$ 7.11 per hectare per year (multiplied by concession area in hectares).

Erros de Cálculo da CFEM por Mudança de Base de Cálculo (Faturamento Líquido vs. Receita Bruta)

Estimated: R$ 100,000–R$ 5,000,000+ per audit cycle (proportional to extraction volume). Aliquot variation by mineral (Fe 3.5%, Au 1.5%, Bauxita 3%) magnifies calculation errors. Typical manual audit recovery: 2–8% of underpaid CFEM owed.

Não Conformidade com Distribuição de CFEM aos Municípios Beneficiários (Art. 176 CF + Código de Mineração)

Estimated: R$ 1–10M per mining operation annually (sanctions, legal costs, delayed production). Direct fines for non-distribution: R$ 100K–R$ 2M per audit case. Production halts: R$ 10–50M/day lost revenue for large operations.

Classificação Incorreta de Minério e Aplicação de Alíquota Errônea (Evasão Fiscal)

Estimated: R$ 200–800M/year (sector-wide). Per audit: R$ 10–100M recovery typical for Vale-scale operations. Penalty multiplier: 1.5–5x understated CFEM = R$ 15–500M single-case exposure.

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