Second National Reconcilation Study EITI Peru - unofficial…
Second National Reconcilation Study EITI Peru - unofficial…
Second National Reconcilation Study EITI Peru - unofficial…
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Consultoría para la Elaboración del Segundo Estudio Nacional de<br />
Conciliación de la Iniciativa de Transparencia para las Industrias<br />
Extractivas (ITIE) en el Perú (2008 – 2010) (continuación)<br />
Tax Debt<br />
The debt consisting of taxes, penalties and/ or interest. Interest includes default interest for late payment of the<br />
tax referred to in Article 33, the default interest applicable to penalties referred to in Article 181, and interest for<br />
deferral and/ or fractioning of payment set forth in Article 36 of the Tax Code (Article 28 of the Tax Code).<br />
Tax Debtor<br />
The tax debtor is the person required to make all tax payments pertaining to it as taxpayer or as the person in<br />
charge of an operation (Article 7 of the Tax Code )<br />
Tax Obligation<br />
The tax obligation, which is a public law obligation, is the relationship between the tax creditor and the tax debtor,<br />
established by law, intended to ensure payment of taxes. The tax obligation is coercively enforceable (Article 88,<br />
Tax Code).<br />
Tax Return<br />
The statement of facts communicated to the Tax Administration as required by Law, Regulations, a Resolution of<br />
the Superintendence or similar provision, which may serve as a basis for determination of the tax obligation<br />
(Article 88, Tax Code).<br />
Taxation<br />
Refers to the set of obligations to be performed by citizens in connection with their revenues or property, or with<br />
the goods or for the services that they provide, for the benefit of the government, to support and supply public<br />
services such as defence, transportation, communications, education, healthcare, housing, etc.<br />
Taxpayer<br />
Taxpayer is the person who performs, or in connection with whom the fact generating the tax obligation is<br />
generated (Article *, Tax code)<br />
Tax<br />
That is the levy that, duly paid, does not create a direct obligation in return from the government to the taxpayer.<br />
Tonne (metric tonnes)<br />
Mass unit equal to 1,000 kilogrammes or 2,204.6 pounds<br />
UTM (Universal Transversal Mercator) Coordinate<br />
The coordinate system based on the Universal Transversal Mercator map projection<br />
Validity Right<br />
An amount to be paid to file a mining concession application and subsequently to keep the application in force<br />
and effect.<br />
Validity Right Distribution<br />
Consultoría para la Comisión Multisectorial Permanente de la ITIE Perú<br />
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