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Decreto Legislativo Nº 1276

This document is part of the source library for NRGI's 2021 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.

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Additional Info

Field Value
Sector Mining
Country Peru
Year
RGI Edition Year 2021
Topic Legislation and regulation, Open data, Revenue management, Sovereign wealth funds, Tax policy and revenue collection
Document Type PDF
RGI Sub-component
RGI Questions 2.1.2a: Does the country have a numerical fiscal rule?,
2.1.2b: Do rules require that an external body periodically monitor the government's adherence to the numerical fiscal rule?,
2.1.4a: Does the government publicly disclose projections of extractive resource revenues?,
2.3a: Does the country have a natural resource fund which is funded by extractive resource revenues?,
2.3.1a: Are there numeric rules governing the size of withdrawals from the sovereign wealth fund?,
2.3.1b: Do rules require that withdrawals and spending from the sovereign wealth fund pass through the national budget?,
2.3.4d: From 2015 onwards, have withdrawals and spending from the sovereign wealth fund actually passed through the national budget?,
2.3.1c: Are there numeric rules governing the size of deposits into the sovereign wealth fund?,
2.3.3a: Is the sovereign wealth fund prohibited from investing in domestic assets without budgetary approval?,
2.3.3b: Is the sovereign wealth fund prohibited from investing in certain asset classes or investment types?,
2.3.5d: Is the legislature required to review the sovereign wealth fund's annual financial reports?,
5.11a: Do rules require that funds transferred to/from the sovereign wealth fund are transferred via the government's general unified account (e.g. treasury account)?,
5.12a: Does the sovereign wealth fund publicly disclose its governance structure?
Did this document contribute to RGI scoring? Used for scoring
Are the RGI questions here tagged with law and/or practice Law and
Practice (Both)
Publisher
Author
Source or API link https://drive.google.com/file/d/1uI6p5PRBk3c6RJlEv_aV1sHr-2mXjN54/view?usp=sharing
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute