Descargue la Nota Guía 29 [en Español]

La nota guía se encuentra relacionada con el Requisito 4.7

Los impuestos pagaderos por las empresas y otros pagos relacionados con el petróleo, el gas y los minerales se aplican a menudo a nivel de proyecto, es decir, según cada acuerdo legal individual que otorga derechos sobre un depósito extractivo. Los organismos gubernamentales que recaudan dichos pagos también registran en sus sistemas internos los recibos por proyecto, a menudo con la excepción de impuestos generales tales como el impuesto de sociedades,

This paper is a review of EITI reporting practices in implementing countries, investigating the level of disaggregation of data on company payments and government revenues in EITI Reports. It reviews to what extent EITI Reports contain revenue data that is disaggregated by project and what types of definitions of project are being used for EITI reporting purposes. 

The paper was originally issued as Board paper for the 37th Board meeting in May 2017 in Oslo, Norway and is now made available to the public.

Reference: 2017-14/BM-36/BP-36-4-B

The Board reaffirmed that project level reporting is required. The national multi-stakeholder group should devise and apply a definition of the term project that is consistent with relevant national laws and systems as well as international norms.

The Board tasked the Implementation Committee with reviewing current project level reporting practices by implementing countries with a view to developing recommendations for revising requirement 4.7,