Timetric’s Brazil fiscal regime report outlines governing bodies, governing laws, mining licenses, rights and obligations and key fiscal terms covering 13 commodities: coal, iron ore, copper, zinc, bauxite, gold, lead, silver, chromium, nickel, platinum, uranium and manganese.
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The mining industry in Brazil is governed by the Ministry of Mines and Energy (MME) and the Brazil Geological Survey (CPRM). The Mining Code of 1967 regulates all exploration and extraction activities of minerals in Brazil. The code specifies deposits and mines, and sets rules and regulations for authorization, concession, licensing and permits, and plans the duties of holders of mining rights and regulating authorities, among others.
The report outlines Brazil's governing bodies, governing laws, mining licenses, rights and obligations and key fiscal terms which includes Royalty, Corporate Income Tax, Land Owner Royalty, Annual Tax, Withholding Tax, Depreciation and VAT.
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- The mining industry in Brazil is governed by the Ministry of Mines and Energy (MME) and the Brazil Geological Survey (CPRM). The Mining Code of 1967 regulates all exploration and extraction activities of minerals in Brazil.
- The MME came into existence in 1960. It is an apex body for the formulation and administration of regulations relating to the mining and energy industries’ resources.
- The DNPM is a federal agency and report to the MME. The department was incorporated in 1934 and became an independent self-regulatory institution in 1994. It focuses on the planning and promotion of mineral exploration, and supervises geological and mineral technology.
- The CPRM is a federal government organization under the jurisdiction of the Ministry of Mines and Energy. It was established in 1969, and became an entirely state-owned institution in 1994.
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