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)
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
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