Ley de Ingresos sobre Hidrocarburos

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.

Data and Resources

Additional Info

Field Value
Sector Oil and Gas
Country Mexico
Year
RGI Edition Year 2021
Topic Contract transparency and monitoring, Mandatory payment disclosure, Measurement of environmental and social impacts, Open data, Revenue management, Revenue sharing, State-owned enterprises, Subnational governance, Tax policy and revenue collection
Document Type PDF
RGI Sub-component
RGI Questions 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? ,
1.2.5b: Do rules specify the royalty rate(s) applying to extractive companies?,
1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments?,
1.2.5f: Who is the tax authority (i.e. who has the authority to collect taxes and payments from extractive companies)?,
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?,
1.3.5a: Do rules require the government to set penalties (i.e. fines, license suspension or license revocation) for non-compliance with environmental mitigation management plans?,
1.4.1a: Are there rules governing fiscal transfers between the government and the SOE?,
1.4.7c: Are there rules that govern how the proceeds from the sale of the SOE's production should be transferred to the government?,
1.4.7d: Are there rules that require the SOE or government to publicly disclose information on the sale of production by the SOE?,
2.2a: Does the central government transfer extractive resource revenues to subnational governments?,
2.2b: Are there specific rules governing the transfer of extractive resource revenues (i.e. are these rules distinct from those governing other types of transfers)?,
2.2c: Do rules specify that subnational governments of producing areas should receive a higher share of extractive resource revenues than those of non-producing areas?,
2.2.1a: Do rules specify which subnational agencies receive the extractive resource revenues transferred from the central government?
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Are the RGI questions here tagged with law and/or practice Law
Publisher
Author
Source or API link http://www.diputados.gob.mx/LeyesBiblio/ref/lih.htm
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute