Second National Reconcilation Study EITI Peru - unofficial…

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Consultoría para la Elaboración del Segundo Estudio Nacional de Conciliación de la Iniciativa de Transparencia para las Industrias Extractivas (ITIE) en el Perú (2008 – 2010) (continuación) Any intervention limited in time implying the application of public resource to expand, improve and upgrade the capacity to produce goods or provide services, the benefits of which are independent from those of other projects Public Treasury The public assets managed by the Central Government. Revenues of the Public Treasury proceed from the application of taxes, charges, contributions, property revenues, fines and other penalties, etc. Also known as the Exchequer. Refinery Industrial facility where Oil, natural gasolines or other hydrocarbon sources are converted to Liquid Fuel. May include diverse products such as Lubricants, Asphalt, Tar, solvents, etc. Regional Government The Temporary Regional Administration Councils (Consejos Transitorios de Administración Regional) (Departmental CTARs according to Law No. 26922). CTARs are politically, economically and administratively autonomous in matters under their competence and are in charge, within their jurisdiction, of coordinating and implementing regional socio-economic plans, as well as of managing activities and services to be performed by the government according to law. Assets and Revenues owned by the Regions are established by law. Regions provide support to Local Governments but do not substitute them or duplicate their actions or competence. Resident Person Any person, whether an individual or legal entity, registered in the tax registers of the country where such person operates. Revenue collection The process of collecting revenues, whereby the government receives public resources from taxes, without generating any obligation in return. Royalty A monetary amount that a concession holder or operator of a prospecting operation or a mining property pays at regular intervals to the landowner. Usually based on a certain amount per tonne or a percentage of the total production or the earnings. Also, a fee paid for the right to use a proprietary process. Single Taxpayer Registry (Registro Único de Contribuyentes or RUC) The National Tax Administration Superintendence Register containing information on every individual or legal entity, undivided estate, de facto partnership or collective entity, whether Peruvian or foreign and whether or not residing in Peru that, under applicable laws is a taxpayer and/or liable for taxes managed by SUNAT. SUNAT The National Tax Administration Superintendence is a decentralised Public Entity of the Economy and Finance Sector organised as a Public Law legal entity, with its own assets and financial, administrative, functional and technical autonomy, whose role is to manage, monitor and collect internal revenue taxes and levies (including Income Tax and mining royalties) other than municipal taxes, and perform the same duties in connection with contributions to the Peruvian Social Security (ESSALUD) and the Pension Standardising Office (ONP) Consultoría para la Comisión Multisectorial Permanente de la ITIE Perú 204
Consultoría para la Elaboración del Segundo Estudio Nacional de Conciliación de la Iniciativa de Transparencia para las Industrias Extractivas (ITIE) en el Perú (2008 – 2010) (continuación) Tax Debt The debt consisting of taxes, penalties and/ or interest. Interest includes default interest for late payment of the tax referred to in Article 33, the default interest applicable to penalties referred to in Article 181, and interest for deferral and/ or fractioning of payment set forth in Article 36 of the Tax Code (Article 28 of the Tax Code). Tax Debtor The tax debtor is the person required to make all tax payments pertaining to it as taxpayer or as the person in charge of an operation (Article 7 of the Tax Code ) Tax Obligation The tax obligation, which is a public law obligation, is the relationship between the tax creditor and the tax debtor, established by law, intended to ensure payment of taxes. The tax obligation is coercively enforceable (Article 88, Tax Code). Tax Return The statement of facts communicated to the Tax Administration as required by Law, Regulations, a Resolution of the Superintendence or similar provision, which may serve as a basis for determination of the tax obligation (Article 88, Tax Code). Taxation Refers to the set of obligations to be performed by citizens in connection with their revenues or property, or with the goods or for the services that they provide, for the benefit of the government, to support and supply public services such as defence, transportation, communications, education, healthcare, housing, etc. Taxpayer Taxpayer is the person who performs, or in connection with whom the fact generating the tax obligation is generated (Article *, Tax code) Tax That is the levy that, duly paid, does not create a direct obligation in return from the government to the taxpayer. Tonne (metric tonnes) Mass unit equal to 1,000 kilogrammes or 2,204.6 pounds UTM (Universal Transversal Mercator) Coordinate The coordinate system based on the Universal Transversal Mercator map projection Validity Right An amount to be paid to file a mining concession application and subsequently to keep the application in force and effect. Validity Right Distribution Consultoría para la Comisión Multisectorial Permanente de la ITIE Perú 205
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Product 3: Final Report Second Nati
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Lima, 13 December 2011 Mr José Lui
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Contents Executive Summary 9 I. Aim
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2.2.3. Establishing the distributio
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Consultancy for the Preparation of
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Second National Reconcilation Study EITI Peru - unofficial…

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