Codigo Tributario
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
Additional Info
| Field | Value |
|---|---|
| Sector | Mining |
| Country | Peru |
| Year | 2013 |
| 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 |
1.2.5e: For countries using production sharing agreements, do rules specify the company and government production shares?, 1.2.3a: Is the government required to publicly disclose data on payments from extractive companies to the government?, 1.2.7a: Was the national tax authority audited over the most recently completed audit timeframe? |
| 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 | Congreso de la Republica del Peru |
| Author | |
| Source or API link | http://www.sunat.gob.pe/legislacion/codigo/titulopr.htm |
| Maintainer | Natural Resource Governance Institute |
| Maintainer Email | Natural Resource Governance Institute |