Requirement 4.1

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A fundamental element of the EITI is the disclosure of payments and revenues from oil, gas and mining. All implementing countries are required to disclose information about how much extractive companies pay in taxes, royalties and other payments and how much the government agencies have received. 

This data has to be comprehensive, i.e. give the reader a complete picture of the total revenues received from natural resources.

Please note that this guidance refers to the 2013 Standard. In most cases, the requirements remain the same and the guidance valid. An updated version reflecting the 2016 Standard will follow soon.

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Government entities participating in the EITI may be subject to restrictions on the disclosure of taxpayer information due to constitutional or legal taxpayer confidentiality and privacy provisions. This guidance note sets out options for addressing this issue,

Reference: 2016-39/BC-223/BP-35-4-H

The Board approved the application of the safeguard provisions for Validation of EITI countries, as proposed by the Implementation Commitee and Validation Committee.

Revised application of the EITI safeguard provisions in 8.3.c.i.:

Provision 8.3.c.i states that “country must achieve satisfactory progress on the following four requirements in order to avoid suspension: government engagement (1.1), company engagement (1.2), civil society engagement (1.3) and timely EITI reporting (4.8).