Law Regulating Fiscal System

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

Data and Resources

Law Regulating Fiscal SystemPDF
- Preview
- Download

Additional Info

Field	Value
Sector	Oil and Gas
Country	Equatorial Guinea
Year	2004
RGI Edition Year	2017
Topic	Contract transparency and monitoring, Mandatory payment disclosure, Tax policy and revenue collection
Document Type	Statute
RGI Sub-component	Taxation
RGI Questions	1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? , 1.2.5c: Do rules specify the level of state equity (or options for state equity such as carried interest) in extractive companies ?, 1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments?, 1.2.3a: Is the government required to publicly disclose data on payments from extractive companies to the government?, 1.2.6c: Is the national tax authority required to periodically be audited by an external body?
Did this document contribute to RGI scoring?	Used for scoring
Are the RGI questions here tagged with law and/or practice	Law
Publisher	Government of Equatorial Guinea
Author
Source or API link	https://leydeguinea.files.wordpress.com/2014/08/ley-sistema-tributario.pdf
Maintainer	Natural Resource Governance Institute
Maintainer Email	Natural Resource Governance Institute