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) Acronyms SUNAT: National Superintendency of Tax Administration INGEMMET: Geological, Mining and Metallurgic Institute -MEF: General Directorate for Fiscal Decentralization and Social Affairs of the Ministry of Economy and Finances DGAES – MEF: General Directorate of Economic and Social Affairs of the Ministry of Economy and Finance (as of 2011, the DGAES is divided into four offices; currently, the General Directorate of Fiscal Decentralization and Social Affairs (DGDFAS) is in charge of the functions that were previously managed by DGAES – MEF). PCM: Presidential Office of the Council of Ministers DGTP – MEF: General Directorate of the Public Treasury of the Ministry of Economy and Finances Consultoría para la Comisión Multisectorial Permanente de la ITIE Perú 36
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) Next, we describe the role and mechanisms used by the State Institutions that collect taxes covered by this Second Study: - SUNAT: SUNAT is a decentralized public institution in the Economy and Finance Sector. It is considered a juridical person under Public Law and has its own assets as well as economic, administrative, functional and technical autonomy. SUNAT’s technical role is to administer, fiscalize and collect internal taxes (i.e. the Income Tax and Mining Royalties), with the exception of municipal taxes, and engage in the same functions with regard to contributions to Social Security for Health (ESSALUD) and the Office of Obligatory Regularizations (ONP). SUNAT uses mechanisms such as the Sworn Declarations presented by taxpayers to collect, administer and fiscalize the resources obtained from the different taxes levied in accordance with Peruvian tax laws. These sworn declarations are binding with regard to the information contained within and are subject to fiscalization during defined periods. - PERUPETRO: This is a State Company that is subject to private law. It is in charge of promoting investment in hydrocarbon exploration and exploitation activities in the country. As the State’s representative, Perupetro negotiates, enters into contracts and supervises corresponding contracts such as Technical Assessment Agreements. This entity also commercializes, through third parties and based on free market principles, the hydrocarbons derived from contracted sites under the service modality. This entity is subject to subsequent fiscalization and a results-based review by the General Controller of the Republic and the Energy and Mining sector and operates under the common tax code for private businesses. Perupetro is also in charge of calculating and collecting royalties from the hydrocarbon sales made by extractive companies. - INGEMMET: The Geological Mining and Metallurgic Institute has many functions: it receives, accepts for processing and processes petitions for mining concessions at the national level; grants titles for mining concessions; administers and distributes Validity and Penalty Rights; monitors payments and debts and expedites resolutions of failure to pay validity and penalty rights as well as resolutions indicating exemption from said concept. Conceptual framework of the EITI study Next, we will present a general framework to understand how companies in the mining and hydrocarbon sector in Peru inter-relate with State institutions to pay Income Tax, Mining and Hydrocarbon Royalties as well as Validity Right payments and provide information on how these contributions are distributed among local and regional governments. In the pages that follow this scheme, we provide information on the concepts illustrated: Consultoría para la Comisión Multisectorial Permanente de la ITIE Perú 37
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