An Analysis of the Rate for Controlling, Monitoring and Supervision of Exploration and Mining Activities of Mineral Resources (TFRM)

Takano, Camila Cardoso; Flores, Jose Cruz do Carmo; Lima, Hernani Mota de

doi:10.1590/0370-44672015690032

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Mining • Rem: Rev. Esc. Minas 69 (1) • Jan-Mar 2016 • https://doi.org/10.1590/0370-44672015690032 copy

An Analysis of the Rate for Controlling, Monitoring and Supervision of Exploration and Mining Activities of Mineral Resources (TFRM)

Authorship SCIMAGO INSTITUTIONS RANKINGS

Abstract

Recently, the Brazilian media reported the withdrawal of the rate on profit from mining of coal and iron ore by the government of Australia. In Australia this rate was created in 2012 to finance social programs. However, due to the drop in the value of mineral commodities, the government has reversed this trend and seeks to quash the law that created such a rate, while keeping its social program financial support. One can observe the opposite in Brazil, where the states of Minas Gerais, Pará, Amapá and Mato Grosso do Sul, created the Rate for Controlling, Monitoring and Supervision of Exploration and Mining Activities of Mineral Resources (TFRM). These states' rates have been grounds for numerous political, economic, administrative and legal discussions. This paper presents an analysis of state laws that created the TFRM, examines the ways taken by mining companies to question the constitutionality of these laws and concludes that the levy of TFRM breaks the principle of equality, penalizes mining, violates the precept contained in article 152 the Federal Constitution of 1988 and helps reduce the competitiveness of Brazilian mining.

keywords:
mining rates; constitutionality; mining law

	MAIN PARTICULARS OF TFRM
State	Triggering fact	Rate payer	Levy	Calculation basis
Minas Gerais (Law nº 19.976/2011	Regular exercise of police power conferred to the state on the activity of research, mining, exploration or exploitation, held at the State of the following mining resources: bauxite, metallurgical or refractory, rare earth, minerals or ores that are source, primary or secondary, direct or indirect, immediate or mediate, alone or in combination with other chemicals, lead, copper, tin, iron, lithium, manganese, nickel, tantalum, titanium, zinc and zirconium (Art. 1^st) ¹ 1 Article 5th of the Law of Minas Gerais, unlike the laws of other States, predicts the occurrence of the triggering fact: Art. 5th. The triggering fact of TFRM is considered to be the time of sale or transfer between establishments belonging to the same owner of the mineral or ore mined	Physical or legal person, which is in any designation authorized to conduct research, mining, exploration or exploitation of mining resources in the State (Art. 4^th)	The TFRM will be calculated monthly and collected until the last business day of the month following the issuing of a proof of the mining output resource property of the ratepayer, in the event of sale or transfer of property to the same owner located in another unit of the Federation (Art. 9^th)	The value of TFRM corresponds to 1 (one) existing Ufemg on the due date of the rate per ton of mineral extracted or raw ore mined (Art. 8^th)
Pará (Law nº 7.591/2011)	Regular exercise of police power conferred to the state on the activity of research, mining, exploration or exploitation, held at the State, of mining resources (Art. 2^nd)	Physical or legal, person, which is in any designation authorized to conduct research, mining, exploration or exploitation of mining resources in the State (Art. 5^th)	The TFRM will be calculated monthly and collected until the last business day of the month following the extraction of the mining resource (Art. 7^th)	The value of TFRM corresponds to 3 (three) Standard Units Fiscal State of Pará - UPF-PA, effective on the date of payment per ton of ore mined (Art 6^th)
Amapá (Law nº 1.613/2011)	Regular exercise of police power conferred to the state on the activity of research, mining, exploration or exploitation, held at the State, of mining resources (Art. 2^nd)	Physical or legal, person, which is in any designation authorized to conduct research, mining, exploration or exploitation of mining resources in the State (Art. 5^th)	The TFRM will be calculated monthly and collected until the last business day of the month following the extraction of the mining resource (Art. 7^th)	The value of TFRM corresponds to 3 (three) Standard Units Fiscal State of Amapá - UPF-AP, effective on the date of payment per ton of ore mined (Art 6^th)
Mato Grosso do Sul (Law nº.4.301/2012)	Regular exercise of police power conferred to the state on the activity of research, mining, exploration or exploitation, held at the State, of mining resources, performed in the State of Mato Grosso do Sul (Art. 2^nd)	Physical or legal, person, which is in any designation authorized to conduct research, mining, exploration or exploitation of mining resources in the State (Art. 5^th)	The TFRM will be calculated monthly and collected until the last business day of the month following the extraction of the mining resource, by Paper State Collection (DAEMS) (Art. 8^th)	The value of TFRM corresponds to 11,5% of the value of Fiscal Reference Unit State of Mato Grosso do Sul (UFERMS), effective on the date of payment per ton of ore mined (Art. 6^th)

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[TFN01] ¹
Article 5^th of the Law of Minas Gerais, unlike the laws of other States, predicts the occurrence of the triggering fact: Art. 5^th. The triggering fact of TFRM is considered to be the time of sale or transfer between establishments belonging to the same owner of the mineral or ore mined