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)
Mining royalty per mining concession
2.2. Distribution
After the companies subject to compliance have presented their monthly sworn declarations,
SUNAT generates a file to send to MEF. This file contains information on the amounts collected for
Mining Royalties, which include payments corresponding to previous periods as well as fines and
interest on payments made past deadline. MEF receives this information up to the fifteenth
calendar day of the month following the collections month.
2.2.1 Distribution Criteria
The PCM calculates the distribution of 100% of the amount obtained for the mining royalty concept
in the following way according the Ley de Regalía Minera N° 28258:
Table of distribution criteria (applicable to the 2008-2010 period subject to analysis):
%
20%
20%
40%
15% Regional Government
5%
2.2.2 Calculating distribution indices
Like the mining canon, the mining royalty is distributed according to distribution indices, which allot
the amount due to local and regional governments from the total mining royalty collected at a
national level. These distribution indices are built with information from the following official sources:
SUNAT: Contribution for Mining Royalties; this is organized by the taxpayer’s RUC and provides
the reference base per mining concession, its geographical location at the district, provincial and
departmental or regional circumscription or where applicable, according to the concession area
included in the circumscription.
National universities in the region where the
mining concession is located
MINEM: List of companies, mining concessions and its location.
Consultoría para la Comisión Multisectorial Permanente de la ITIE Perú
Beneficiary Criteria
District municipality where the mining concession
is located (50% will be invested in the communities
where the deposit is located)
Municipality in the province where the mining
concession is located
Municipalities of the department where the mining
concession is located
According i) Population and ii)
Unsatisfied Basic Needs (UBN)
According to i) Population and ii)
Basic Unsatisfied Needs
50