Ley No. 113

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.

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Ley No. 113PDF
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Field	Value
Sector	Oil and Gas
Country	Cuba
Year	2012
RGI Edition Year	2017
Topic	Contract transparency and monitoring, Mandatory payment disclosure, Revenue management, Revenue sharing, State-owned enterprises, Subnational governance, Tax policy and revenue collection
Document Type	Statute
RGI Sub-component	Taxation
RGI Questions	1.2a: What is the fiscal system for extractive resources?, 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? , 1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments?, 1.2.6b: Is the national tax authority required to audit extractive companies?, 1.2.6c: Is the national tax authority required to periodically be audited by an external body?, 1.4.1a: Are there rules governing fiscal transfers between the government and the SOE?, 2.1.2b: Do rules require that an external body periodically monitor the government's adherence to the numerical fiscal rule?, 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?
Did this document contribute to RGI scoring?	Used for scoring
Are the RGI questions here tagged with law and/or practice	Law
Publisher	Gaceta Oficial
Author	Asamblea Nacional del Poder POpular República de Cuba
Source or API link	http://rgi.nrgi-assessment.org/api/public/documents/CUB-2016-HY
Maintainer	Natural Resource Governance Institute
Maintainer Email	Natural Resource Governance Institute