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Peru : Indicators

2009 > Fiscal regime: tax collection and redistribution

Fiscal regime: tax collection and redistribution

To what extent does the law provide for taxes, royalties, or other any other benefits to be collected from permit holders and given to affected communities? Are any laws or regulations regarding this implemented effectively?

There is a series of economic incentives for the development of forest activities: the percentage reduction of the right to use set by the Forests and Wildlife Law, approved by Law No.27308 and amendments; and the tax benefits set by the Law for Investment Promotion in the Amazon, approved by Law No.27037 and emendations.
Source
Forests and Wildlife Law, approved by Law Nº 27308 (16/07/2000)
Law of Investment Promotion in the Amazon, approved by Law Nº 27037 (30/12/1998); http://spij.minjus.gob.pe/

Does the law provide for a portion of the taxes or royalties collected from permit holders to be redistributed to affected communities? If so, please give details.  Read the report...

Is there a system of tax / royalties redistribution?

Yes. The forest canon allows for the distribution of 50% of the payments for the right to use forest and wildlife products , as well as of the permits and authorisations assigned by the relevant authority, to the Regional and Local Governments of the areas where such resources are available - or in which areas concessions, authorisations and permits have been assigned. Read more...
Does any tax / royalties redistribution system work in practice?  Read the report...

Is the system of tax / royalties redistribution effective in meeting any legal obligations?

Yes. Read more...
Are stakeholders aware of the tax redistribution system and are they given a chance to influence the use of any funds dedicated for their use?  Read the report...

Is there a stakeholder consultation process regarding the use of community funds?

No. Read more...
Does the relevant authority regularly publish the taxes collected from each forest area and the amount redistributed to those communities entitled to receive a share? If so, how often do they publish this information?  Read the report...

Are figures for collection and distribution published?

Yes, information at the local, regional and national level is available, but there is no information about distribution among communities. Read more...
In addition to taxes, are there any obligations for permit holders to provide benefits to affected communities, in cash or in kind? Does the social obligations system work in practice?  Read the report...

Is there a system of social obligations, where concession holders have to provide benefits directly to affected communities?

Some concessionaires reach agreements with communities in order to avoid conflict. Read more...
Does the social obligations system work in practice?  Read the report...

In practice does the social obligations system meet any legal obligations?

Yes Read more...
Are stakeholders aware of the social obligation system and are they given a chance to influence the projects or use of any funds provided directly to them by the concessionaire?  Read the report...

Is there a stakeholder consultation process?

Since the Law on the organisation and powers of the Ministry of Labour and Employment Promotion (approved by Law 29381) took effect, the National Council of Labour and Employment Promotion (CNTPE) disappeared as a forum for consultation among different actors in the labour sector.
The existence of a Commission of Permanent Coordination is worth mentioning, but it only refers to the policies and actions related to forced labour, in different sectors, both at national and regional level. Read more...
Is the social obligation agreement publicly available? Are there regular reports on its implementation? If so, who is responsible for producing these?  Read the report...

Is information on social obligations published?

Yes Read more...
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