Second National Reconcilation Study EITI Peru - unofficial…
Second National Reconcilation Study EITI Peru - unofficial…
Second National Reconcilation Study EITI Peru - unofficial…
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Contents<br />
Executive Summary 9<br />
I. Aim 15<br />
II. Scope 17<br />
1. Participating companies 17<br />
2. Representation of the companies signed up to the <strong>Second</strong> Reconciliation <strong>Study</strong> of<br />
<strong>EITI</strong> in <strong>Peru</strong> 24<br />
2.1. Mining sector 24<br />
2.2. Hydrocarbons sector 25<br />
2.3 Material participation of companies from the <strong>Peru</strong>vian extractive industries sector<br />
(mining and hydrocarbons) 25<br />
3. Payments effected by the participating companies 27<br />
4. Representation of the payments effected by the companies signed up to the <strong>Second</strong><br />
<strong>Study</strong> in respect of the national totals by payment type and by subsector 28<br />
1. Identification of companies, coordinating bodies and types of payment 31<br />
2. Control and documentation of the process of payments, revenues and<br />
distribution of payments effected by the companies 32<br />
3. Obtaining, processing and verification of the information 32<br />
3.1. Obtaining the information 32<br />
3.2. Processing and verification of the information 33<br />
IV. Conceptual framework of the payments included in the <strong>Second</strong> <strong>EITI</strong> Reconciliation <strong>Study</strong> 36<br />
IV.1. Income tax 39<br />
1. General features 39<br />
1.1. Payment 39<br />
1.2. Legal basis in force during the periods included in the <strong>Study</strong> 39<br />
1.3. Participants 40<br />
1.4 Calculation basis 40<br />
1.5 Frequency 40<br />
1.6 Use of the canon 41<br />
2. Implementation of the procedure for collecting income tax and distributing the<br />
mining canon 41<br />
2.1 Collection 41<br />
2.2 Distribution 42<br />
2.2.1. Area of influence 42<br />
2.2.2. Distribution criteria 42<br />
2.2.3. Establishing the distribution indices 44<br />
2.2.4. Exchange rate 45<br />
2.2.5. Transfer of the mining canon 45<br />
2.3. Diagram showing the procedure for collecting income tax and<br />
distributing the mining canon 46<br />
IV.2. Mining royalty 47<br />
1. General features 47<br />
1.1 Payment 47