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  4. > Peru’s Mining Fiscal Regime: H2 2015

Peru’s Mining Fiscal Regime: H2 2015

  • October 2015
  • -
  • GlobalData
  • -
  • 13 pages

Peru’s Mining Fiscal Regime: H2 2015

Summary

Natural resources in Peru include silver, gold, petroleum, iron ore, coal and natural gas.

GlobalData's report covers Peru where the Ministry of Energy and Mines, and the Directorate General of Mines govern the mining industry.

The General Mining Law covers all matters on the use of mineral soil and subsoil in Peru and its marine areas.

The Mining Royalty Act enforces the mining royalty law to ensure that mining concession holders correctly pay the state for the exploitation of metallic and non-metallic minerals.

Scope

- The report outlines the governing bodies, governing laws, licenses, rights, obligations and key fiscal terms which includes royalties, corporate tax, capital gains tax, depreciation, withholding tax, loss carry forward and value added tax (VAT).

Reasons to buy

- Gain an overview of Peru’s mining fiscal regime

Table Of Contents

Peru’s Mining Fiscal Regime: H2 2015
1 Table of Contents
1 Executive Summary
2 The Peruvian Mining Industry - Governing Bodies
2.1 Ministry of Energy and Mines
2.1.1 The Directorate General of Mines (DGM)
2.1.2 General Directorate of Mining Environmental Affairs
3 The Peruvian Mining Industry - Governing Laws
3.1 General Mining Law
3.2 Mining Royalty Act
3.3 Prospecting and Exploration
3.4 Mining Concession
4 The Peruvian Mining Industry - Rights and Obligations
4.1 Rights
4.2 Obligations
5 The Peruvian Mining Industry - Key Fiscal Terms
5.1 Royalties
5.2 Corporate Tax
5.3 Capital Gains Tax
5.4 Depreciation
5.5 Withholding Tax
5.6 Loss Carry Forward
5.7 Value Added Tax (VAT)
6 Appendix
6.1 Abbreviations
6.2 Secondary Research
6.3 Primary Research
6.4 Contact GlobalData
6.5 About GlobalData
6.6 GlobalData's Services
6.7 Disclaimer

1.1 List of Tables
Table 1: The Mining Industry in Peru - Fiscal Regime Terms and Other Taxes, 2015
Table 2: The Mining Industry in Peru - Depreciation Tax Rates (%), 2015
Table 3: The Mining Industry in Peru - Withholding Tax Rates (%), 2015

1.2 List of Figures
Figure 1: The Mining Industry in Peru - Commodity Mines at Different Stages (Number of Mines), 2015

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