Through Resolution No. ARCOM-006/26, approved on June 23, 2026, and published in Fifth Supplement No. 312 of the Official Gazette dated June 24, 2026, the Board of Directors of the Mining Regulation and Control Agency amended Resolution No. ARCOM-003/25 of May 31, 2025, which established the Mining Supervision and Control Fee. The amendment redefines the liable parties, the frequency and method of payment, the calculation methodology, the collection regime, and the rules applicable during fiscal year 2026.
1. Purpose and scope of the amendment
The Resolution updates the Mining Supervision and Control Fee in order to link its amount to the actual demand for the supervision, inspection, monitoring, traceability, and control services provided by ARCOM. According to the technical background to the regulation, the methodology seeks to take into account the type of mining activity, the applicable regime, the phase, operational complexity, and the intensity of the required control, while also strengthening the proportionality of the charge and the institutional sustainability of mining control activities.
The amendment does not create an additional administrative procedure for regulated parties; rather, it modifies the economic and operational conditions of an existing fee applicable to previously established supervision and control procedures.
2. Nature and purpose of the fee
The Mining Supervision and Control Fee is a charge intended to recover and finance the costs incurred by ARCOM in providing oversight, inspection, audit, supervision, monitoring, traceability, and control services for the mining sector. The Resolution is based on the powers granted to ARCOM’s Board of Directors to set the fees applicable to administration, supervision, and control services.
The funds collected through the fee are linked to strengthening ARCOM’s core functions. According to the technical-economic report cited in the Resolution, the update seeks to improve oversight of mining activities, help reduce adverse environmental impacts, and create a source of revenue directly related to the provision of institutional services.
3. Liable parties
The fee must be paid annually by holders of mining rights under the large-scale mining, medium-scale mining, small-scale mining, and general regimes that carry out exploitation activities.
Holders of commercialization licenses and beneficiation plants are also subject to the fee. Accordingly, merely holding a mining concession does not, by itself, trigger the payment obligation: with respect to concessions, the Resolution expressly limits the fee to holders carrying out exploitation activities.
4. Exclusion of ENAMI EP
Empresa Nacional Minera ENAMI EP is expressly excluded from the Mining Supervision and Control Fee. This exclusion applies directly to ENAMI EP and does not extend, merely by virtue of a contractual or associative relationship with this public enterprise, to its partners, contractors, operators, or other private counterparties.
5. Payment frequency
The fee is payable annually. For each fiscal year, it will be calculated as of December 31, and the corresponding amount must be collected by January 31 of the following year.
Under this framework, ARCOM will determine the fee based on the information in effect at the close of the fiscal year, including, as applicable, the mining regime, the area of concessions under exploitation, the installed capacity of beneficiation plants, and the number of commercialization licenses.
5. General calculation methodology
ARCOM will calculate the amount of the fee in accordance with the methodology set forth in Annex 1 to the Resolution. The regulation applies different criteria to mining concessions under exploitation, beneficiation plants, and commercialization licenses.
The methodology does not assign a uniform rate to all liable parties. For concessions under exploitation and beneficiation plants, it allocates an amount previously assigned to the relevant universe or regime in proportion to an objective variable: concession area or installed capacity. Commercialization licenses, by contrast, remain subject to a fixed fee.
6. Calculation for mining concessions under exploitation
For mining concessions under exploitation, the amount applicable to each concession is calculated on the basis of its surface area. Within each mining regime, each concession is allocated a proportion of the amount assigned to that regime equal to the ratio between its hectares and the total number of hectares of the concessions included in that same regime.
In operational terms, a concession with a larger surface area will pay a greater portion of the amount assigned to the relevant regime. The methodology seeks to distribute the amount proportionally among concessions under exploitation belonging to the same regime, rather than applying an identical fee to each concession.
The formula uses as variables the projected collection amount attributable to each concession, the amount assigned to the regime, the number of hectares of the concession, and the total number of hectares in the relevant regime.
We recommend clarifying the denominator—specifically, how the number of hectares by which the amount will be divided is calculated—to avoid any subjectivity.
7. Calculation for beneficiation plants
For beneficiation plants, the amount is allocated in proportion to installed capacity. Each plant must pay a fraction of the amount assigned to the universe of beneficiation plants equal to the ratio between its installed capacity and the total installed capacity of all plants included in the calculation.
Installed capacity is measured in tonnes. Accordingly, plants with greater installed capacity will bear a larger share of the fee assigned to this universe.
The variables considered are the projected collection amount for each plant, the amount assigned to the universe of beneficiation plants, the plant’s installed capacity, and the total installed capacity of the plants included in the calculation.
8. Fee applicable to commercialization licenses
Commercialization licenses are not included in the redesigned methodology applicable to concessions under exploitation and beneficiation plants. A fixed fee equal to ten Unified Basic Salaries remains applicable to each commercialization license.
The obligation is determined for each license. Therefore, a holder with more than one license must account for the fee applicable to each license.
9. Assessment and calculation by ARCOM
ARCOM is responsible for calculating the fee in accordance with Annex 1. To do so, the Agency must have up-to-date information on liable parties, concessions in the exploitation phase, their surface area and regime, the installed capacity of beneficiation plants, and valid commercialization licenses.
ARCOM’s Executive Directorate must prepare the administrative acts required to implement and operationalize the Resolution and may issue supplementary administrative provisions for its enforcement.
10. Method of payment
Each holder must pay the fee through the mechanisms enabled by ARCOM. The obligation is determined individually for each holder according to the applicable category: mining concession under exploitation, beneficiation plant, or commercialization license.
The Resolution expressly provides that this obligation may not be discharged through credit notes. Accordingly, payment must be made through the enabled collection mechanisms, and credit notes may not be used to offset or settle the amount of the fee.
11. Collection by the SRI
The Internal Revenue Service (Servicio de Rentas Internas, SRI) will be responsible for collecting the Mining Supervision and Control Fee. This allocation of functions means that ARCOM calculates the fee and manages the technical information required to determine the obligation, while the SRI carries out its collection.
In the event of non-payment, the SRI will exercise its compulsory collection powers to recover the amounts owed. The compulsory collection proceedings may include principal, late-payment interest, procedural costs, and any other applicable surcharges under the legal framework.
12. Transitional regime for fiscal year 2026
For fiscal year 2026, the fee will not be assessed for the full year. It will be calculated proportionally for the period from June 24, 2026, the effective date of the Resolution, through December 31, 2026.
The proportional amount corresponding to fiscal year 2026 must be paid by January 31, 2027.
Parties that were subject to Resolution No. ARCOM-003/25 will not be required to pay, for 2026, the fee calculated under the previous methodology. For that fiscal year, assessment and collection will be carried out exclusively under the provisions and methodology of Resolution No. ARCOM-006/26.
This rule prevents the previous and amended fees from applying concurrently during fiscal year 2026.
13. Regime applicable from 2027 onward
Beginning in fiscal year 2027, the fee will be assessed for full annual periods. The cut-off date will be December 31 of each fiscal year, and collection must take place by January 31 of the following year.
Accordingly, the fee for fiscal year 2027 must be calculated as of December 31, 2027 and paid or collected by January 31, 2028, with the same framework applying in subsequent fiscal years.
14. ARCOM’s obligations
ARCOM must correctly identify the universe of liable parties, keep mining cadastre information up to date, determine which concessions are under exploitation, verify the applicable surface areas, and maintain current information on the installed capacity of beneficiation plants and valid commercialization licenses.
In addition, ARCOM must calculate the amount applicable to each liable party, enable payment mechanisms, issue the necessary administrative acts, and adopt the supplementary provisions required to implement the amendment.
15. Obligations of mining rights holders
Liable holders must review and keep up to date the technical and administrative information used as the basis for the calculation. In particular, they must verify the registered phase of their concessions, the surface area attributed to each title, the applicable mining regime, the installed capacity reported for beneficiation plants, and the number and validity of their commercialization licenses.
They must also pay the assessed amount by January 31 of the following fiscal year and retain the documents needed to verify the information used in the calculation.
16. Non-payment, interest, and compulsory collection
The Resolution does not establish a specific administrative fine for non-payment. However, non-payment authorizes the SRI to initiate compulsory collection proceedings to recover the obligation.
The debt may increase through late-payment interest, procedural costs, and other surcharges provided for under the legal framework. Consequently, expiration of the payment deadline creates additional financial risks and the possibility of compulsory enforcement measures against the liable party’s assets.
17. Exclusions and scope limitations
The only express institutional exclusion applies to ENAMI EP. The Resolution does not establish exemptions for private companies that maintain commercial agreements, alliances, operating contracts, or other relationships with ENAMI EP.
With respect to mining concessions, the obligation is limited to holders carrying out exploitation activities. The regulation does not expressly include concessions that are exclusively in the exploration phase.
Commercialization licenses remain subject to a fixed fee of ten Unified Basic Salaries and are not subject to the proportional methodology applicable to concessions and beneficiation plants.
18. General provisions
The first general provision expressly excludes ENAMI EP from payment. The second assigns ARCOM’s Executive Directorate responsibility for preparing the administrative acts necessary for compliance with, implementation, and operationalization of the amendment, as well as for issuing supplementary administrative provisions.
19. Effective date
The Resolution entered into force upon publication in the Official Gazette, i.e., on June 24, 2026. This date marks the beginning of the proportional period used to calculate the fee for fiscal year 2026.
For further information, please do not hesitate to contact us.
This bulletin contains a summary of legal developments of interest and therefore should not be construed as legal advice. Should you have any questions, please contact the AVL team.