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)
uses this information to calculate the Mining Canon, which corresponds to 50% of the Income Tax
paid by mining companies during the exploitation phase.
2.2.1. Area of Influence
To analyze the distribution of Mining Canon resources, we have defined the area of influence as
territory of the Local and Regional Governments where mining concessions are currently engaging
in exploitation.
- When title holders possess mining concessions that are in the exploitation stage and located
in different circumscriptions (different departments, provinces or districts), distribution is
proportional to the tonnage of the extracted mineral based on the information provided by
the General Directorate for Mining at the Ministry of Energy and Mines.
- If mining concessions in the exploitation phase covers neighboring circumscriptions
(meaning the mining unit’s extension involves more than one district, province or
department), resources are distributed in equal parts.
To distribute revenues from the Canon between district and provincial municipalities, we currently
use the Digital Census Cartography developed by the National Institute of Statistics and Informatics
(herewith INEI). This product is being used to demarcate the territorial circumscriptions of the
country’s districts and provinces until an official cartographic map is developed to precisely mark
the boundaries between all of Peru’s districts and provinces.
2.2.2. Distribution Criteria
The DGDFAS_MEF receives information on the administrative economic units operated by each
mining company by District, Province and Department to identify the areas where the resources
that generate the mining canon, which each company must pay to MEM through the General Office
Of Mining, DGDFAS-MEF (formerly DGAES – MEF), are located.
The mining canon is distributed in the following way among the regional and local governments
according to stipulations in Article N° 5 of Ley N° 27506 – Canon Law (applicable for the 2008-2010
period subject to analysis):
(a) Ten percent (10%) of the total canon is assigned to the local governments of the
municipality or district municipalities where the natural resource is extracted.
(b) Twenty-five percent (25%) of the total canon is allotted to local governments in the province
or provinces of the municipalities where the natural resource is exploited.
(c) Forty percent (40%) of the total canon goes to local governments in the department or
departments where the natural resources are exploited.
(d) Twenty-five percent (25%) of the total canon is allotted to the regional governments where
the natural resource is exploited.
Table of Distribution Criteria:
¡Error! Marcador no definido.
Consultoría para la Comisión Multisectorial Permanente de la ITIE Perú
42