SUNAT web page - Nota Tributaria y Aduanera - Revenue Collection

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 Mining
Country Peru
Year
RGI Edition Year 2021
Topic Mandatory payment disclosure, Tax policy and revenue collection
Document Type PNG
RGI Sub-component
RGI Questions 1.2.3a: Is the government required to publicly disclose data on payments from extractive companies to the government?,
1.2.4a: Does the government publicly disclose data on the value of tax/payment receipts?,
1.2.4b: How up-to-date is government data on the value of tax/payment receipts?,
1.2.4c: Is the most recent publicly available data on tax and payment receipts disaggregated by payment type?,
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
Author
Source or API link http://www.sunat.gob.pe/estadisticasestudios/ingresos-recaudados.html
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute