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)
- Cross-referencing information on collections and distribution at each company according t to the
percentages indicated in current normativity and the information available.
3. Obtaining, processes and verifying information
3.1. Obtaining information
(i) The information needed to produce the Second National Reconciliation Study for the 2008-2010
period was compiled. For this purpose, information request formats were designed and sent to
participating companies and state entities. These formats can be found in the Annexes from I to VI
in section ten.
(ii) With regard to the Income tax as calculated by the taxpayer, we received information from both the
companies and SUNAT through Annual Third Category Income tax Payment Declarations from
2008, 2009 and 2010. The information was collected on the final amount calculated for income tax
(box 504) and, where applicable, on advance payments for Income tax that have been accredited
against the ITAN (box 126) for each taxpayer with the exception of those companies that have
more than one administrative economic unit. In these cases we considered the amount declared in
the mining or hydrocarbon annexes of the same sworn declarations as indicated in the letter to
request information from SUNAT that participating companies sent us. The formats for information
and the letter to request information from SUNAT are provided in Annexes I to IV of section X.
Consultoría para la Comisión Multisectorial Permanente de la ITIE Perú
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