A partir de 2009 constatamos a intensificação das ações de fiscalização da arrecadação da Compensação Financeira pela Exploração de Recursos Minerais – CFEM por parte do DNPM. Motivado pelo prazo de decadência das ações de cobrança, o órgão implementou o procedimento de fiscalização simplificada, obtido pelo cruzamento das informações relacionadas ao aproveitamento econômico do minério declaradas nos Relatórios Anuais de Lavra – RAL, com os valores efetivamente recolhidos de CFEM de acordo sua com a base de dados.
Dessas ações foram constatadas as primeiras inconsistências: o RAL não foi criado para atender as especificidades da apuração da CFEM. A utilização do produto mineral como insumo no processo produtivo, deduções de PIS, COFINS, ICMS, as despesas com transporte de mercadoria e seguros eram campos não existentes nessa declaração.
Além disso, existiam problemas como das áreas contíguas, que abasteciam a estrutura produtiva ou comercial das empresas, problemas de sucessão, áreas inativas e diversas outras situações que não são compreendidas pelo RAL e são essenciais para correta apuração do valor devido de CFEM.
Passaram-se alguns anos e o procedimento que havia sido criado para controlar uma situação emergencial foi adotado como procedimento padrão do DNPM. Ações de fiscalização da arrecadação da CFEM baseadas nos documentos oficiais das empresas são cada vez mais raras.
As defesas buscaram a nulidade do procedimento administrativo. As questões giraram em torno da legalidade do procedimento adotado, da interpretação em relação aos prazos decadenciais e prescricionais, a afronta ao direito à ampla defesa e ao contraditório.
Argumentos válidos que não se demonstraram eficientes. Por um lado, o passivo das empresas vem aumentando com repetidas notificações administrativas de valores questionáveis. Por outro lado, o passivo do DNPM aumenta, com o crescimento exponencial das defesas administrativas pendentes de análise.
Seria adequado buscar a nulidade dessas notificações administrativas baseando-se em questionamentos relacionados a aplicação da legislação? Longe de querer polemizar sobre o caminho a ser adotado frente a essas notificações, o que proponho com essa questão é a reflexão sobre a composição do débito.
Enquanto o problema dos passivos não é resolvido, perde o órgão, que aloca seu restrito quadro de servidores para manutenção do problema, perde a sociedade, a qual é beneficiária direta dos recursos recolhidos de CFEM, e perde a empresa, que investe tempo e recursos na gestão do passivo, que sofre os impactos do acréscimo dos juros e multa.
Como sugerir um tratamento quando não conhecemos a doença? Obviamente, o problema precisa ser contingenciado mas a solução de um problema inicia-se pelo conhecimento de suas causas. E esse conhecimento só é possível quando olhamos para dentro. O melhor tratamento é aquele que atua diretamente na enfermidade. Você já realizou um Raio-X na sua empresa?
________________________________________________________________________
Valdir Farias – Diretor Executivo da Fioito Consultoria – especializada em CFEM.
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