Second National Reconcilation Study EITI Peru - unofficial…

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)
- Final Amount for Income tax according to the Taxpayer (boxes 504 and 126 and where
necessary, obtained from the Sworn Tax declarations that were presented annually during
the 2008 – 2010 period as well as Sworn Declarations of Substitutions and/or Rectifications
that the companies presented to SUNAT) with the exception of those companies that have
more than one economic administrative unit; in these cases, the study used the amounts
declared in the mining or hydrocarbon annexes of sworn declarations in question.
- Total Royalties for the 2008-2010 period (mining and hydrocarbons sub-sector).
- Total Validity Rights for the 2008-2010 period (only for the mining sub-sector).
The study also used the information contained in the legal and/or tax stability agreements in the
case of mining companies and licensing and/or service contracts for the hydrocarbon sub-sector.
iii. After coordinating with the Commission, we worked with the following entities to obtain information
on the revenues reported by the Peruvian State for the 2008-2010 period and its corresponding
distribution.
- National Superintendency of Tax Administration (herewith SUNAT).
- Ministry of Economy and Finances (herewith MEF).
- Perupetro.
- Geological Institute for Mining and Metallurgy (herewith INGEMMET).
- Ministry of Energy and Mines (herewith MEM).
- Secretariat for Decentralization of the Presidency of the Council of Ministers (herewith
PCM).
The study also considered revenues that are transferred to Regional and Local Governments and
other state institutions.
2. Information gathering and documentation on the payment process, revenues and payment
distributions effected by companies
The objective was to include conceptual information about the process to generate payments and receive
revenues from extractive industries as well as the process to distribute revenues to different strata of the
State and execute the same (conceptual precisions, process to calculate the income tax owed, payment
modalities and mechanisms, the temporality factor between the payments effected by companies and the
transfers made to different levels of government etc.).
Activities include:
- Gathering information on the payment, revenue and distribution process followed by regulating
entities.
- Reviewing the normativity that governs the process to generate, pay, collect, distribute and use
economic resources during the period covered by the Second Study (2008-2010).
- Obtaining reports on the distribution of resources collected from the companies that participated in
the Second National Reconciliation Study at the central, regional and local level.
Consultoría para la Comisión Multisectorial Permanente de la ITIE Perú
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