Brazil: Publicada a Lei que altera as regras de cobrança da CFEM, os royalties da mineração

Foi publicada hoje, no Diário Oficial da União, a Lei nº 13.540/2017, proveniente do Projeto de Lei de Conversão nº 38/2017, oriundo das alterações promovidas na Medida Provisória nº 789/2017. Ela alterou as regras de cobrança da Compensação Financeira pela Exploração de Recursos Minerais (CFEM), os chamados royalties da mineração.

As novas regras alteraram o projeto inicial do Governo em alguns pontos sensíveis, tais como a mudança nas alíquotas e na base de cálculo da CFEM.

Base de cálculo

Antes da edição da referida Medida Provisória, a base de cálculo compreendia o faturamento líquido, excluídos os tributos incidentes sobre a comercialização do produto mineral, as despesas de transporte e as de seguros. Agora, a base de cálculo passa a ser a receita bruta de venda, deduzidos apenas os tributos incidentes sobre sua comercialização. No caso de consumo do minério pelo próprio minerador, a partir de 2018, a CFEM incidirá sobre a receita bruta calculada, considerado o preço corrente do bem mineral, ou de seu similar, no mercado local, regional, nacional ou internacional, conforme o caso, ou o valor de referência, definido a partir do valor do produto final obtido após a conclusão do respectivo processo de beneficiamento.

A autoridade minerária brasileira – Agência Nacional de Mineração (ANM), em substituição ao Departamento Nacional de Produção Mineral (DNPM) – definirá, para cada bem mineral, em caso de consumo, se o critério será o preço corrente no mercado local, regional, nacional ou internacional ou o valor de referência. Este, por sua vez, deverá obedecer aos parâmetros estabelecidos em Decreto do presidente da República, de modo que jazidas de maior teor da substância de interesse impliquem em um aumento relativo do valor de referência.

Para água mineral, a CFEM incidirá sobre a receita bruta da venda, deduzidos os tributos incidentes sobre sua comercialização, pagos ou compensados, de acordo com os respectivos regimes tributários.

Alíquotas

As alíquotas da CFEM sofreram mudanças significativas. Rochas, areias, cascalhos, saibros e demais substâncias minerais quando destinadas ao uso imediato na construção civil (os chamados agregados da construção) e as rochas ornamentais, bem como as águas minerais e termais, passarão a ter alíquota de 1%. O ouro terá alíquota de 1,5%. Diamantes e demais substâncias minerais, por sua vez, terão alíquota de 2%, enquanto a alíquota da bauxita, do manganês, do nióbio e do sal-gema é de 3%.

O Governo pretendia aplicar uma tabela progressiva para as alíquotas de minério de ferro, de acordo com seu preço internacional. Entretanto, na Câmara dos Deputados, o texto foi alterado e a tabela progressiva foi suprimida. Assim, fixou-se a alíquota de 3,5% para o minério de ferro. No caso de jazidas com baixos desempenho e rentabilidade em razão do teor de ferro, da escala de produção, do pagamento de tributos e do número de empregados, a ANM estará autorizada a reduzir a alíquota para até 2%.

Outro ponto incluído pelo Congresso pode fomentar a exploração de rejeitos. Nessas hipóteses, a alíquota será reduzida pela metade.

O presidente Temer vetou dispositivo que fixava em 0,2% a alíquota do ouro e diamante extraídos em regime de lavra garimpeira, pedras preciosas e demais pedras coradas lapidáveis, bem como calcário para uso como corretivo de solo, potássio, sal-gema, rochas fosfáticas e demais substâncias minerais utilizadas como fertilizantes. Sendo assim, a estas substâncias minerais aplicar-se-ão as regras acima.

Arrendamento e responsabilidade

No arrendamento da atividade, a nova regra estabelece responsabilidade subsidiária do arrendante durante a vigência do contrato de arrendamento. Isso deve colocar fim a uma antiga disputa entre os mineradores e o DNPM que, por meio de Portaria, exigia a responsabilidade solidária entre as partes do arrendamento.

Municípios afetados

O Congresso também optou por direcionar 15% da CFEM arrecadada para os municípios afetados pela mineração, quando cortados pela infraestrutura utilizada para o transporte ferroviário ou dutoviário de substâncias minerais, sempre que afetados pelas operações portuárias de tais substâncias e onde se localizem as pilhas de estéril, as barragens de rejeitos e as instalações de beneficiamento de substâncias minerais, bem como as demais instalações previstas no plano de aproveitamento econômico.

Programa de Revitalização da Indústria Mineral Brasileira

As mudanças da CFEM são parte de um pacote chamado Programa de Revitalização da Indústria Mineral Brasileira, anunciado em julho pelo Governo Federal, também composto pelas Medidas Provisórias nºs 790/2017 e 791/2017. Respectivamente, elas alteravam o Código de Mineração e criavam a ANM, em substituição ao DNPM. As mudanças do Código de Mineração não foram aprovadas na Câmara dos Deputados. Já a criação da ANM foi aprovada e aguarda sanção presidencial.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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