The TAH – Annual Rate per Hectare was instituted by Law No. 7,886, of November 20, 1989, and later amended by Law No. 9,314, of November 14, 1996. The current wording of this provision treats the TAH as the provision due by the holder of a research authorization, and must be paid until the delivery of the final research report.
The collection of TAH occurs annually during the months of January and July and some common questions regarding this rate are:
- Who should pay the TAH?
- How to generate the collection guide?
- What are the payment deadlines?
- What are the consequences for the miner who does not pay the TAH?
- What is the value of the TAH?
Who should pay the TAH?
The TAH is a mandatory fee charged by the ANM (National Mining Agency) to all miners who hold mineral exploration permits. After obtaining the exploration permit, the holder of the process must pay attention to the date of its publication in the Official Gazette of the Union, and, through the ANM website, obtain the respective TAH payment slip, which must be paid at Banco do Brasil SA.
How to generate the collection guide?
To generate the Collection Guide, simply access the link: https://sistemas.dnpm.gov.br/Arrecadacao/Extra/Cobranca/emiteTAH.aspx , enter the mining process number, the National Registry of Legal Entities (CNPJ) or the Individual Taxpayer Registry (CPF) of the Research Permit Holder. Then, select the base year and the due date for issuing the slip.
Payment deadlines:
TAH payment must be made annually in the months of January and July, respecting the following criteria and deadlines:
• Until the last business day of January (in 2024 the deadline was extended to May 31) , for research authorizations and respective deadline extensions, published in the Official Gazette in the period from July 1 to December 31 of the previous year.
• Until the last business day of July, for research authorizations and deadline extensions, published in the Official Gazette in the period from January 1st to June 30th of the same year .
Research authorizations published in the Official Gazette of the Union from January 1 to June 30 will expire on July 31 and those published from July 1 to December 31 will expire on May 31, 2024.
What are the TAH values?
The value of the annual fee per hectare is periodically adjusted through an Ordinance published in the Official Gazette of the Union. The latest is ANM Resolution No. 150, OF FEBRUARY 28, 2024 and sets the current values at:
- R$ 4.53 for the first term of the research authorization.
- R$ 6.78 for renewals.
What are the consequences of non-payment of the fee?
Payment of the fee, within the deadlines mentioned above, is extremely important for the continuity of the process. Failure to pay the fee will result in the miner being subject to legal proceedings for the application of a fine, as established by Law No. 9,784 of January 29, 1999, and may even result in the loss of his/her license.
According to the current Resolution, as per Art. 56 of the RCM, a fine of R$4,327.34 is charged per process .
More information can be obtained on the ANM website: