Through Resolution No. ARCOM-006/26, the Mining Regulation and Control Agency (“ARCOM”) amended Resolution No. ARCOM-003/25, introducing modifications to the regime for the Mining Supervision and Control Fee (“Fee”). The reform redefines how the fee is determined and collected, and incorporates a new calculation scheme for it.
An annual scheme is established for the payment of the fee
The reform provides that the Fee will have an annual frequency and will be enforceable against holders of mining rights that are in the exploitation phase under the large-scale mining, medium-scale mining, small-scale mining, and general regimes. Likewise, it maintains the obligation for holders of commercialization licenses and processing plants.
With this modification, the universe of obligated subjects is expressly delimited and the frequency of the obligation is unified.
A new methodology is incorporated to determine the amount of the fee
The resolution replaces the calculation scheme provided in the previous regulations with a methodology contained in a new Annex 1. This distinguishes between mining concessions under exploitation, processing plants, and commercialization licenses, using specific criteria for each type of activity.
In this way, the value of the fee seeks to maintain a relationship with the characteristics of the mining operation and with the intensity of the supervision and control activities carried out by ARCOM.
Rules for payment and collection are specified
The reform establishes that the assessment of the fee will be carried out with a cutoff date of December 31 of each year and must be paid by January 31 of the following fiscal year.
Likewise, it is expressly provided that the Internal Revenue Service (Servicio de Rentas Internas) will be in charge of collecting the fee, and a prohibition against extinguishing this obligation through credit notes is incorporated.
Provisions for the implementation of the reform are incorporated
The resolution excludes the National Mining Company (“ENAMI EP”) from paying the fee and instructs the Executive Directorate of ARCOM to issue the necessary administrative acts for the implementation and operationalization of the new regime.
A transitional regime is established for the 2026 fiscal year
The resolution incorporates specific rules for the first year of application of the reform. In particular, it provides that the Fee corresponding to the 2026 fiscal year will be assessed solely for the period between the entry into force of the resolution and December 31 of that year, and must be paid by January 31, 2027.
Furthermore, it clarifies that during the 2026 fiscal year, the scheme provided for in Resolution No. ARCOM-003/25 will not be applicable, but rather exclusively the regime established by the reform.
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