秘鲁

• Ministerio Público - Fiscalías Especializadas (environmental, money laundering, corporate)

  Criminal prosecution of illegal mining (Código Penal art 307-A), trafficking in illegally mined minerals (art 307-F, DL 1695) and laundering of illegal gold

  未记录可信度等级未记录

  4 个来源

• Regional governments - Direcciones/Gerencias Regionales de Energía y Minas (DREM/GREM)

  Regional mining authorities for small and artisanal producers: formalisation files and supervision of artisanal producers (Ley 27651 art 17); must transfer their formalisation files to MINEM within 60 days under Ley 32537 4th DCF

  未记录可信度等级未记录OCR

  2 个来源

• Instituto Geológico, Minero y Metalúrgico (INGEMMET)

  Grants and registers mining concessions (cadastre); co-runs the 2026 national MAPE census

  未记录可信度等级未记录

  2 个来源

• MINCETUR / VUCE and authorised chambers of commerce

  Certificates of origin for preferential trade agreements (EU EUR.1 via VUCE; US TPA)

  未记录可信度等级未记录

  1 个来源

• Ministerio de Energía y Minas (MINEM) - Dirección General de Formalización Minera (DGFM) and Dirección General de Minería

  Governing body for small-scale and artisanal mining (Ley 32213 art 2); REINFO (DGFM); RECPO (created in the DGM by RM 249-2012, administered by the DGFM since DS 018-2018-EM); monthly purchase reports; SIPMMA traceability system; Padrón of third persons in Puno; PPM/PMA status (DGM, TUO art 91)

  未记录可信度等级未记录

  6 个来源

• Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)

  Customs (export declaration, DESPA-PG.02), taxes (IGV, income tax, royalty, IEM), detracciones (SPOT), control of chemical inputs (Ley 32412) and of mineral product/machinery (DL 1107)

  未记录可信度等级未记录

  5 个来源

• Unidad de Inteligencia Financiera del Perú (UIF-Perú), part of the SBS

  AML/CFT supervision of non-financial sujetos obligados including mining companies that trade gold and dealers in precious metals; receives ROS and RO

  未记录可信度等级未记录OCR

  2 个来源

• Procedimiento General de Exportación Definitiva DESPA-PG.02

  VI.A.2 exporter needs a RUC and must not be "no habido"; VI.D channel by risk management; VI.F.1 shipment within 30 calendar days (+15 with a RCE); VII.A.1 num 3 documents (declaration, transport document, invoice, control document only for restricted goods); VII.A.7 regularisation; VII.B.10 gold swap operations.

  引用

  DESPA-PG.02 version 7 (RS 024-2020/SUNAT, 29 Jan 2020), SUNAT consolidated text through RS 000101-2026/SUNAT (29 May 2026)

  类型

  条例

  生效日期

  2020-01-30

  法律原文未记录

  1 个来源

• Decreto Legislativo N. 1105 - formalisation of small-scale and artisanal mining

  Art 2 defines minería ilegal and informal (replacing DL 1100 art 3); art 4 the six formalisation steps (Declaración de Compromisos; title or exploitation contract; surface land; water; corrective environmental instrument; start/restart authorisation); art 5 Declaración de Compromisos before the regional government; 7th DCF lets the Executive issue rules on gold commercialisation by PPM/PMA (basis of DS 012-2012-EM and DS 027-2012-EM).

  引用

  DL 1105 (dated 18 Apr 2012; El Peruano 19 Apr 2012)

  类型

  法令

  生效日期

  2012-04-20

  法律原文未记录OCR

  1 个来源

• Decreto Legislativo N. 1107 - control of machinery, equipment and mineral product usable in illegal mining

  Art 3: SUNAT controls entry, stay, transport and exit of machinery, equipment and productos mineros. Art 9: SUNAT may apply special controls to the commercialisation of mineral products; 3rd DCF: gold and gold alloys "cualquiera sea su denominación, forma o presentación" fall under art 9. Art 10: processing plants must verify the origin documents of what they process. Art 11: every buyer must verify origin, collecting at least the seller's RUC, name, ID and domicile, the Código Único de Concesión (vigente, or extinct only if in a validated REINFO formalisation), the Autorización de Explotación and, where applicable, the vigente REINFO entry, the comprobante de pago and the guía de remisión/transporter; "La adquisición de productos mineros ilegales no genera ningún derecho ni beneficio tributario". 1st DCF: Madre de Dios fiscal routes.

  引用

  DL 1107 (dated 19 Apr 2012; published 20 Apr 2012); art 11(a) amended by Ley 31746 (18 May 2023) and Ley 32537 DCM Única (26 Dec 2025)

  类型

  法令

  生效日期

  2012-04-21

  法律原文未记录

  研究备注: [transcription] Held copy is the SPIJ print updated to 28/02/2017; art 11(a) as amended by Ley 31746 (2023) and Ley 32537 (2025) read in those laws. [unconfirmed] Publication date 20 Apr 2012 is not printed in the SPIJ copy (dated 19 Apr 2012; in force the day after publication, 1st DCT); an El Peruano copy would settle it.

  2 个来源

• Free commercialisation of gold

  Legal basis for free internal and external trade in gold (no state monopoly).

  引用

  Decreto Supremo N. 005-91-EM/VMM (given force of law by TUO LGM art 5)

  类型

  法令

  法律原文未记录

  研究备注: [not-read] Only its existence and subject ("sobre libre comercialización del oro") are read, in TUO LGM art 5; the DS text itself is not held (no official online copy found).

  1 个来源

• Decreto Supremo N. 012-2012-EM - complementary measures on gold commercialisation (Activos Mineros; RECPO; purchase register)

  Art 5 (text of DS 009-2025-EM): plants and traders keep an electronic register of every purchase of gold and other minerals (seller RUC and name, vigente REINFO inscription where in formalisation; nature, origin (name and code of the mining right), quantity/weight, grade, price) and report it monthly through MINEM's extranet form. Art 6: liquidaciones de compra as payment vouchers during formalisation. Art 7: everyone who buys, sells and/or refines gold must register in MINEM's special register (RECPO) and keep a detailed register of suppliers and destination of the gold.

  引用

  DS 012-2012-EM (dated 8 May 2012); art 5 substituted by DS 009-2025-EM (El Peruano 18 May 2025)

  类型

  法令

  生效日期

  2012-05-10

  法律原文未记录

  研究备注: [unconfirmed] Publication date not printed in the held copies (dated 8 May 2012; the Swiss guide gives 9 May 2012); in force the day after publication (1st DCF). Art 5 as substituted by DS 009-2025-EM; the intermediate DS 034-2017-EM text is not held (queued pe-8). The Activos Mineros encargo was temporary and is not treated as a current channel.

  2 个来源

• DS N. 027-2012-EM - gold sales by third persons and hand-pickers in Puno (La Rinconada, Cerro Lunar; later San Antonio de Putina, Sandia, Carabaya)

  Current text (DS 018-2018-EM): third persons working on concessions in the named Puno zones may sell gold to RECPO traders if registered in the Padrón de Terceras Personas Naturales y Seleccionadores Manuales de Oro (DGFM), up to 66 g a month (art 2.2); only RECPO-registered traders and processors may buy from them (art 4.1); traders and processors must report their transactions monthly to MINEM (art 4.2-4.3); failure cancels the RECPO inscription with a 90-business-day bar (art 4.4). Original 2012 text relied on a register and constancia de origen kept by the operator (art 2).

  引用

  DS 027-2012-EM (dated 16 Jul 2012; El Peruano 17 Jul 2012); arts 1-5 substituted by DS 018-2018-EM

  类型

  法令

  法律原文未记录

  研究备注: [not-read] Intermediate amendment DS 039-2012-EM not held (queued pe-8).

  2 个来源

• Decreto Supremo N. 055-2010-EM

  Art 3: to comply with TUO LGM art 4, processing plants buying unprocessed product, concentrate, refogado, tailings or any state before refining, and persons dedicated exclusively to buying and selling gold and/or raw minerals, must verify origin and keep an updated electronic or physical register of each purchase: (a) seller name and DNI, or company name and RUC; (b) name and código único of the concession(s) of origin; (c) nature of the product, quantity/weight, grade and price; plants where illegal origin is verified are shut down.

  引用

  DS 055-2010-EM (2010), art 3

  类型

  法令

  法律原文未记录

  研究备注: [ocr] SPIJ print with a poor text layer (FAOLEX). Art 3 still in force per MINEM's annotated TUO (DS 024-2016-EM repealed only arts 1-2).

  2 个来源

• TUO de la Ley del IGV e ISC

  Apéndice I literal A exempts the domestic sale and import of 7108.11.00.00 (non-monetary gold powder) and 7108.12.00.00 (non-monetary unwrought gold); other gold (7108.13, 7108.20) and gold ores are taxed. Art 7: exemptions valid to 31 Dec 2028; sellers may renounce the Apéndice I exemption. Art 33: "La exportación de bienes o servicios ... no están afectos al Impuesto General a las Ventas"; a sale to a non-domiciled buyer counts as export if the goods go through definitive export (where title passes in Peru before shipment, shipment within 60 calendar days of the invoice); num 2 swap operations by mining producers (bank constancia; finished product exported within 60 business days). Art 34: IGV on inputs gives a saldo a favor del exportador.

  引用

  TUO approved by DS 055-99-EF; art 7 as amended by Ley 32542 (in force 1 Jan 2026)

  类型

  法令

  法律原文未记录

  研究备注: [time-limited] Apéndice I and II exemptions run to 31 Dec 2028 (art 7 as amended by Ley 32542).

  5 个来源

• Ley N. 29038 - incorporates UIF-Perú into the SBS

  Art 3.2 obliges to report suspicious and threshold operations, among others, (d) dealers in jewellery, metals and precious stones and (q) "las empresas mineras". UIF-Perú itself was created by Ley 27693 (2002).

  引用

  Ley N. 29038 (El Peruano 12 Jun 2007), as amended

  类型

  法案

  法律原文未记录OCR

  研究备注: [transcription] Held text is the 2007 original; art 3 as amended by DL 1249 is known only from the SBS 789-2018 considerando.

  3 个来源

• Resolución Ministerial N. 249-2012-MEM/DM - creates the Registro Especial de Comercializadores y Procesadores de Oro (RECPO)

  Art 1 creates the RECPO in the DGM (administered by the DGFM since DS 018-2018-EM 1st DCF); art 2 approves the registration form. Considerandos: registration obligatory for all natural or legal persons dealing in the purchase/sale and/or refining of gold, who must keep a detailed register of suppliers and destination.

  引用

  RM 249-2012-MEM/DM (dated 25 May 2012; published 26 May 2012 per the datosabiertos record)

  类型

  条例

  生效日期

  2012-05-26

  法律原文未记录

  研究备注: [ocr] Gazette scan via FAOLEX; the annexed form is barely legible. A draft RECPO reglamento was pre-published (RM 190-2021-MINEM-DM, June 2021); no adopting decree was found in the texts held.

  3 个来源

• RM N. 410-2014-MEM/DM - Constancia de Origen del Oro format (DS 027-2012-EM)

  Approves the form the concessionaire or operator gives each third person under DS 027-2012-EM arts 1 and 3 (grams of gold, reference to the Declaración de Compromisos); copies kept to prove origin and destination. Used under the 2012 regime; DS 018-2018-EM replaced it with the Padrón, keeping the constancia only during the registration period (5th DCF).

  引用

  RM 410-2014-MEM/DM (dated 9 Sep 2014; El Peruano 15 Sep 2014; in force the day after publication)

  类型

  条例

  生效日期

  2014-09-16

  法律原文未记录

  1 个来源

• Resolución de Superintendencia N. 000086-2025/SUNAT - SPOT changes for metal mining

  Art 3: Anexo 2 numeral 16 "Oro gravado con el IGV" (10%) now covers only 7108.13.00.00 and 7108.20.00.00. Art 4: Anexo 1 numeral 3 gold ores and concentrates 2616.90.10.00 at 10% and numeral 4 non-auriferous metal ores at 10% (deposit before transport); Anexo 3 numeral 11 metal-ore processing (beneficio) service at 12%; Anexo 4 codes 044 and 045. Art 5 repeals Anexo 2 numeral 19. In force 1 Apr 2025 (DCF Única).

  引用

  RS 000086-2025/SUNAT (28 Mar 2025)

  类型

  条例

  生效日期

  2025-04-01

  法律原文未记录

  1 个来源

• Resolución SBS N. 789-2018 - AML/CFT norm for sujetos obligados supervised by UIF-Perú

  Art 2.1 num 3 (jewellery, precious metals and stones) and num 4 (Empresas Mineras); art 3 num 19: Empresas Mineras = concession-system miners that also trade gold (purchase, import for consumption and/or definitive export of raw or semi-worked gold). Art 38 special rules for these sectors (RO threshold US$15,000).

  引用

  Res. SBS 789-2018 (28 Feb 2018; Norma applies from 15 Mar 2018), consolidated to Res. SBS 00650-2024

  类型

  条例

  法律原文未记录

  1 个来源

• Texto Único Ordenado de la Ley General de Minería

  Art 3: commercialisation of mineral products is free, internally and externally, and needs no concession. Art 4: products bought from authorised persons are not reivindicables; buying from an unauthorised person makes the buyer liable; "El comprador está obligado a verificar el origen de las sustancias minerales". Art 5 gives force of law to DS 005-91-EM/VMM on free commercialisation of gold. Art 72(i)-(j): free remittance, free disposal of foreign currency and free commercialisation of production. Art 91 (as substituted by DL 1040, 2008): PPM up to 2,000 ha and 350 t/day (placer 3,000 m3/day); PMA up to 1,000 ha (or agreements with titleholders) and 25 t/day (placer 200 m3/day); status accredited before the DGM by biennial sworn declaration. Arts 38-40 minimum production, Derecho de Vigencia and penalty.

  引用

  Decreto Supremo N. 014-92-EM (dated 2 Jun 1992; published 3 Jun 1992 without the TUO text annexed, per the SPIJ note)

  类型

  法令

  法律原文未记录

  2 个来源

• Código Penal - arts 272 (clandestine commerce), 307-A (illegal mining), 307-E, 307-F (trafficking in mineral resources from illegal mining), 307-G

  Art 307-F: whoever moves, collects, stores, transports, conceals, markets, acquires, ships or exports mineral resources from activities outside the formalisation process or without the required authorisations, whose illicit origin he knew or should have presumed: 6-9 years. Art 307-G adds disqualification from concessions and mineral commercialisation. Art 272(4)-(5): evading fiscal control or using non-fiscal routes for controlled goods.

  引用

  Código Penal (DL 635): art 272 as rewritten by DL 1103; arts 307-A, 307-E, 307-F as amended and 307-G as added by DL 1695 (El Peruano 20 Jan 2026)

  类型

  法案

  法律原文未记录OCR

  研究备注: [not-read] Consolidated Código Penal not held; arts read only as amended texts: art 272 (DL 1103 3rd DCF, 2012) and arts 307-A, 307-E, 307-F, 307-G (DL 1695, El Peruano 20 Jan 2026).

  2 个来源

• Decreto Legislativo N. 1100 - interdiction of illegal mining

  Declares interdiction of illegal mining; art 5 bans dredges and similar equipment in small-scale mining; art 7 interdiction actions (seizure, destruction); definition of minería ilegal in art 3 replaced by DL 1105 art 2.

  引用

  DL 1100 (dated 18 Feb 2012; El Peruano extraordinary edition 18 Feb 2012)

  类型

  法令

  法律原文未记录OCR

  1 个来源

• Decreto Legislativo N. 1103 - control of chemical inputs usable in illegal mining

  Replaced by Ley 32412 (DCD Única), except its 3rd DCF, which rewrote Código Penal art 272 (clandestine commerce, incl. evading fiscal control of controlled goods and using routes other than the fiscal routes).

  引用

  DL 1103 (dated 3 Mar 2012; El Peruano 4 Mar 2012)

  类型

  法令

  废止日期

  2025-07-13

  法律原文未记录OCR

  2 个来源

• Decreto Legislativo N. 1293 - creates the Registro Integral de Formalización Minera (REINFO)

  Creates the Proceso de Formalización Minera Integral and the REINFO (run by MINEM DGFM); REINFO information is a sworn declaration (art 4.4); art 6 sets the validity of the process (text now given by Ley 32537).

  引用

  DL 1293 (dated 29 Dec 2016; El Peruano 30 Dec 2016)

  类型

  法令

  生效日期

  2016-12-31

  法律原文未记录

  2 个来源

• DS N. 009-2025-EM - Reglamento de la Ley 32213; substitutes DS 012-2012-EM art 5

  Reglamento of Ley 32213 (SIPMMA content incl. RECPO, register of authorised plants, Padrón of third persons and export queries). 2nd DCM: new DS 012-2012-EM art 5 (purchase register contents; monthly report through MINEM's extranet). 3rd DCT: REINFO registrants suspended since DS 009-2021-EM had 45 calendar days to file a requirement, or their inscription is revoked.

  引用

  DS 009-2025-EM (dated 17 May 2025; El Peruano 18 May 2025)

  类型

  法令

  法律原文未记录

  研究备注: [not-read] Reglamento arts 6-12 read only by heading.

  1 个来源

• DS N. 018-2018-EM - amends DS 027-2012-EM (Padrón; RECPO monthly reporting; liquidación de compra)

  Substitutes DS 027-2012-EM arts 1-5. 1st DCF: DGFM administers the RECPO. 2nd DCF: Activos Mineros, plants and other traders and processors may issue liquidaciones de compra recording seller data, nature, origin (name and code of the mining right), quantity/weight, grade and price.

  引用

  DS 018-2018-EM (dated 21 Jul 2018; El Peruano 23 Jul 2018; in force 30 calendar days counted from the day after publication, art 3)

  类型

  法令

  法律原文未记录

  1 个来源

• DS N. 117-2026-EF - Reglamento de la Ley 32412

  62 articles: SUNAT control and inspection; Registro para el Control de los Bienes Fiscalizados (arts 14-24); authorisations to move controlled inputs into and out of the country (arts 25-37); fiscal routes (art 43); sanctions. 1st DCF: special hydrocarbon controls in Madre de Dios. Operation-register rules by SUNAT RS 000135-2026 (from 1 Sep 2026; hydrocarbons from 1 Feb 2027 under RS 000170-2026).

  引用

  DS 117-2026-EF (dated 25 Jun 2026; El Peruano 26 Jun 2026)

  类型

  条例

  法律原文未记录

  研究备注: [not-read] Articles read only by heading.

  2 个来源

• Ley del Gravamen Especial a la Minería

  Applies only to miners with vigente Contratos de Garantías y Medidas de Promoción a la Inversión (stability contracts under the TUO) that sign a convenio with the State (art 2.1); quarterly on operating profit at the Anexo II effective rate (marginal 4.00%-13.12%, 17 brackets); royalty paid is deducted (art 3(b)); deductible for income tax (art 3(c)).

  引用

  Ley N. 29790 (El Peruano 28 Sep 2011; in force the first day of the following month); reglamento DS 173-2011-EF

  类型

  法案

  法律原文未记录OCR

  1 个来源

• Ley del Impuesto Especial a la Minería

  Quarterly tax on operating profit from sales of metallic mineral resources at the effective rate from the Anexo (marginal 2.00%-8.40%, 17 brackets); PPM and PMA 0% (art 5.3); administered by SUNAT.

  引用

  Ley N. 29789 (El Peruano 28 Sep 2011; in force the first day of the following month under its 3rd DCF); reglamento DS 181-2011-EF

  类型

  法案

  法律原文未记录OCR

  1 个来源

• Ley de Formalización y Promoción de la Pequeña Minería y la Minería Artesanal

  Original PPM/PMA law: substituted TUO arts 38-40 (minimum production, Derecho de Vigencia US$1/ha for PPM and US$0.50/ha for PMA, penalties) and art 91 (strata); art 5 lets PMA process minerals on a simple request with a DIA. The current art 91 is the DL 1040 (2008) text (see pe.law-tuo-lgm).

  引用

  Ley N. 27651 (El Peruano 24 Jan 2002)

  类型

  法案

  法律原文未记录OCR

  2 个来源

• Ley N. 31746 - amends DL 1107 art 11 (REINFO in buyer origin checks)

  Adds to the data a buyer must check under DL 1107 art 11(a) "y, de ser el caso, el Registro Integral de Formalización Minera (REINFO) o de otros registros similares, en estado vigente". Art 11(a) was rewritten again by Ley 32537.

  引用

  Ley N. 31746 (El Peruano 18 May 2023)

  类型

  法案

  法律原文未记录

  1 个来源

• Ley N. 32213 - rectoría de MINEM over small-scale and artisanal mining; SIPMMA; extension of the formalisation process

  Art 2: MINEM is the governing body (DGFM acts). Art 3: creates the SIPMMA to supervise operational traceability of minerals, explosives and chemical inputs; processing plants must register in the traceability register and are subject to operational control with GPS. 3rd DCM: DL 1293 art 6 process to 30 Jun 2025, extendable once by 6 months by DS (since replaced by Ley 32537).

  引用

  Ley N. 32213 (El Peruano 27 Dec 2024; in force the day after publication, 1st DCF)

  类型

  法案

  生效日期

  2024-12-28

  法律原文未记录

  1 个来源

• Ley N. 32412 - control of chemical inputs (mercury, cyanide, hydrocarbons) usable in mining and illegal mining

  SUNAT is the competent authority (art 4.1); users keep an operations register (art 8.1) and report losses, spills or thefts within one calendar day (art 9.1). Reglamento DS 117-2026-EF; SUNAT RS 000135-2026 sets the operation-register rules, applying from 1 Sep 2026 for mercury and cyanide users and from 1 Feb 2027 for hydrocarbon users (RS 000170-2026).

  引用

  Ley N. 32412 (published 12 Jul 2025)

  类型

  法案

  生效日期

  2025-07-13

  法律原文未记录

  研究备注: [inferred] No vigencia clause: in force the day after publication (Constitution art 109). Reglamento DS 117-2026-EF (El Peruano 26 Jun 2026) read only in structure.

  4 个来源

• Ley N. 32537 - amends art 6 of DL 1293; extends REINFO to 31 Dec 2026 (fifth extension)

  Artículo único: formalisation process (REINFO) valid until 31 Dec 2026 or entry into force of the MAPE law and its reglamento, whichever first. DCFs: national MAPE census (start within 6 months, finish within 12); sinceramiento of the real location within 120 calendar days only through the Ventanilla Única; REINFO reglamento adapted within 60 days; regional governments transfer files to MINEM within 60 days; SUNAFIL rules within 60 days. DCM Única rewrites DL 1107 art 11(a).

  引用

  Ley N. 32537 (El Peruano 26 Dec 2025, pp 4-5; approved by the Comisión Permanente 19 Dec 2025; promulgated 25 Dec 2025)

  类型

  法案

  生效日期

  2025-12-27

  法律原文

  研究备注: [inferred] No vigencia clause: in force the day after publication under Constitution art 109 (not in the text).

  未记录来源

• Ley General de Aduanas

  Art 60: definitive export regime "no está afecta a ningún tributo". Art 61 (original text): shipment within 30 calendar days of numbering; regularisation within 30 calendar days of the end of shipment. Art 62: no definitive export of cultural heritage, prohibited goods, or restricted goods without the sector authorisation at shipment.

  引用

  Decreto Legislativo N. 1053 (dated 26 Jun 2008; El Peruano 27 Jun 2008)

  类型

  法令

  法律原文未记录OCR

  研究备注: [ocr] Held text is the 2008 original from the gazette scan (OCR; art 62 is missing a word in the OCR). Later amendments are not integrated: the current consolidated LGA is not held (SUNAT only serves a frameset).

  2 个来源

• Minamata Convention on Mercury

  Mercury trade and ASGM obligations.

  引用

  In force for Peru 2017 (SUNAT lists publication 13 Jul 2017)

  类型

  条约

  官方指引未记录

  1 个来源

• Ley de Regalía Minera

  Art 4.1: quarterly royalty on operating profit at the effective rate from the Anexo scale (marginal rates 1.00%-12.00% in 16 brackets by operating margin); 4.3: pay the greater of that amount and 1% of quarterly sales; 4.4: PPM and PMA pay 0%. Art 6.1: declare and pay within the last 12 business days of the second month after the quarter. Art 7: SUNAT authorised to collect.

  引用

  Ley N. 28258 (2004) as amended by Ley N. 29788 (El Peruano 28 Sep 2011; in force 1 Oct 2011 under its 2nd DCF)

  类型

  法案

  法律原文未记录OCR

  4 个来源

• Resolución de Superintendencia N. 000121-2025/SUNAT - SPOT exclusion for transfers of ores to the processing plant

  Adds a 2nd DCF to RS 000086-2025: transfers of Anexo 1 numeral 3 and 4 goods (unprocessed Chapter 26 ores) out of the production centre to the plant that will process them, not arising from a sale, are outside SPOT.

  引用

  RS 000121-2025/SUNAT (14 Apr 2025)

  类型

  条例

  法律原文未记录

  1 个来源

• Resolución de Superintendencia N. 183-2004/SUNAT - SPOT (detracciones) for goods and services

  Buyer withholds and deposits a percentage of the price in the seller's Banco de la Nación account. Anexo 1 goods: sale, retiro and transfer out of the production centre above ½ UIT, deposit before transport (arts 2, 6). Anexo 2 goods: excepted if the amount is S/700 or less or a liquidación de compra is issued (art 8); deposit by the earlier of payment or the 5th business day of the month after recording the voucher (art 11.1). SPOT does not apply to Anexo 1 sales documented by liquidación de compra (art 3(b)).

  引用

  RS 183-2004/SUNAT as amended (incl. RS 246-2017, RS 000086-2025, RS 000121-2025)

  类型

  条例

  法律原文未记录

  研究备注: [transcription] SUNAT's consolidated HTML marks amendments only to about 2008 and its annex spreadsheets date from 2006-2007; the current annex wording is known only from RS 000086-2025 and SUNAT's appendix page, which conflict (pe.div-spot-page-stale).

  4 个来源

法律库暂时无法访问。研究页面可以正常使用；请稍后再试。

• Registration in the RECPO (as buyer/seller of gold)

  RECPO listing

  持有人

  Gold exporter (direct miner-exporter or export trading company)

  签发机构

  MINEM

  法律原文未记录

  法律依据: DS 012-2012-EM art 7; RM 249-2012-MEM/DM, art 7

  2 个来源

• UIF sujeto obligado registration (Empresas Mineras that trade or export gold)

  UIF registration; compliance officer

  持有人

  Medium/large mining company

  签发机构

  UIF-Perú (SBS)

  法律原文未记录OCR

  法律依据: Res. SBS 789-2018, art 2.1 num 4; art 3 num 19

  2 个来源

• Inscription in SUNAT's Registro para el Control de los Bienes Fiscalizados (mercury, cyanide, hydrocarbons)

  Registro BF inscription; operation register

  持有人

  Processing plant (planta de beneficio) that buys ore or concentrate

  签发机构

  SUNAT

  法律原文未记录

  法律依据: Ley 32412 (formerly DL 1103); DS 117-2026-EF, Ley 32412 arts 4.1, 8.1

  研究备注: [not-read] Registration articles of DS 117-2026-EF (arts 14-24) read only by heading. Operation registers apply from 1 Sep 2026 for mercury/cyanide users and 1 Feb 2027 for hydrocarbon users (RS 000170-2026); existing registrants were incorporated automatically (DS 117-2026-EF 2nd DCF).

  4 个来源

• Mining concession title (or exploitation contract with the titleholder), registered in SUNARP

  Concession title; Código Único de Concesión

  持有人

  Formalised small producer (PPM) or artisanal producer (PMA)

  签发机构

  INGEMMET (concessions); regional authority for PPM/PMA

  有效期

  Indefinite while the annual Derecho de Vigencia is paid (US$3/ha; PPM US$1, PMA US$0.50, art 39) and minimum production is met or the penalty paid (arts 38, 40)

  法律原文未记录OCR

  法律依据: TUO Ley General de Minería (DS 014-92-EM), arts 38-40

  2 个来源

• Mining concession and beneficio (processing) concession

  Concession titles

  持有人

  Medium/large mining company

  签发机构

  INGEMMET / MINEM

  法律原文未记录

  法律依据: TUO Ley General de Minería (beneficio concessions arts 17-18)

  1 个来源

• Customs agent authorisation

  Customs agent code / credentials for electronic transmission

  持有人

  Customs agent (agente de aduanas)

  签发机构

  SUNAT

  二手资料未记录

  法律依据: Ley General de Aduanas (DL 1053)

  2 个来源

• Accreditation as pequeño productor minero (PPM) or productor minero artesanal (PMA)

  PPM/PMA constancia (declaración jurada bienal)

  持有人

  Formalised small producer (PPM) or artisanal producer (PMA)

  签发机构

  MINEM - Dirección General de Minería, on the producer's biennial sworn declaration

  法律原文未记录OCR

  法律依据: TUO LGM art 91 as substituted by DL 1040, art 91

  3 个来源

• Registration in the RECPO (Registro Especial de Comercializadores y Procesadores de Oro)

  RECPO listing

  持有人

  Processing plant (planta de beneficio) that buys ore or concentrate

  签发机构

  MINEM

  法律原文未记录

  法律依据: DS 012-2012-EM art 7; RM 249-2012-MEM/DM art 1; DS 027-2012-EM art 4 (text of DS 018-2018-EM), DS 012-2012-EM art 7

  5 个来源

• Registration in the RECPO

  RECPO listing

  持有人

  Gold trader (comercializador) registered in RECPO

  签发机构

  MINEM

  法律原文未记录

  法律依据: DS 012-2012-EM art 7; RM 249-2012-MEM/DM art 1; DS 027-2012-EM art 4 (text of DS 018-2018-EM), DS 012-2012-EM art 7

  研究备注: Registrant count (12,418 in Feb 2025) and the lack of an entry filter are from press sources.

  6 个来源

• Vigente inscription in the Registro Integral de Formalización Minera (REINFO)

  REINFO constancia / listing (vigente or suspendido)

  持有人

  Informal small/artisanal miner registered in REINFO (in formalisation)

  签发机构

  MINEM (DGFM)

  有效期

  Until 31 Dec 2026 or entry into force of a MAPE law, whichever first

  法律原文未记录

  法律依据: DL 1293 art 6 as substituted by Ley 32537 (artículo único), art 6

  研究备注: [time-limited] Process valid to 31 Dec 2026 or until the MAPE law and its reglamento enter into force, whichever first. [inferred] validFrom = day after publication of Ley 32537. Registration figures in notes are from press sources.

  3 个来源

• Vigente REINFO inscription (term under Ley 32213)

  持有人

  Informal small/artisanal miner registered in REINFO (in formalisation)

  签发机构

  MINEM (DGFM)

  有效期

  To 30 Jun 2025, extendable once by 6 months by DS

  法律原文未记录

  法律依据: DL 1293 art 6 as substituted by Ley 32213 3rd DCM

  研究备注: [not-read] Ley 32213 allowed one 6-month extension by DS (to 31 Dec 2025 per press sources); that DS is not held.

  1 个来源

• Sinceramiento (declaration) of the real location of the operation through the Ventanilla Única de Formalización Minera

  Validated location record

  持有人

  Informal small/artisanal miner registered in REINFO (in formalisation)

  签发机构

  MINEM (validation)

  有效期

  One-off, within 120 calendar days of the law

  法律原文

  法律依据: Ley 32537, 2nd DCF

  研究备注: [inferred] validFrom = day after publication. The law sets no sanction for not filing.

  未记录来源

• RUC (exporter must not be "no habido"); foreign-trade activity per Swiss guide

  Ficha RUC

  持有人

  Gold exporter (direct miner-exporter or export trading company)

  签发机构

  SUNAT

  法律原文未记录

  法律依据: DESPA-PG.02, VI.A.2

  2 个来源

• RUC (taxpayer registration) with authority to issue invoices

  Ficha RUC

  持有人

  Gold trader (comercializador) registered in RECPO

  签发机构

  SUNAT

  二手资料未记录

  1 个来源

• Detracciones account at Banco de la Nación (as seller)

  Account number quoted on sales invoices

  持有人

  Gold trader (comercializador) registered in RECPO

  签发机构

  Banco de la Nación / SUNAT

  官方指引未记录

  法律依据: RS 183-2004/SUNAT

  2 个来源

• UIF sujeto obligado registration and compliance officer

  UIF registration

  持有人

  Gold exporter (direct miner-exporter or export trading company)

  签发机构

  UIF-Perú (SBS)

  法律原文未记录OCR

  法律依据: Res. SBS 789-2018, art 2.1 num 4; art 3 num 19

  2 个来源

• Registration as UIF sujeto obligado; appointment of a compliance officer (oficial de cumplimiento)

  UIF registration; compliance officer designation

  持有人

  Gold trader (comercializador) registered in RECPO

  签发机构

  UIF-Perú (SBS)

  法律原文未记录OCR

  法律依据: Res. SBS 789-2018, art 2.1 num 3 or num 4; art 7.2 (compliance officer designated within 15 business days via SISDEL)

  研究备注: Whether a pure trader (not a concession holder) falls under art 2.1 num 4 (Empresas Mineras, which art 3 num 19 limits to concession-system miners) or num 3 (comercio de metales preciosos) depends on its activity.

  2 个来源

• Export duty on gold

  Definitive exports

  税率

  0% - exports are not subject to any tax

  计税基础

  n/a

  法律原文未记录OCR

  法律依据: Ley General de Aduanas (DL 1053), art 60

  3 个来源

• Special Mining Contribution (Gravamen Especial a la Minería)

  税率

  Effective rate from Anexo II: marginal 4.00%-13.12% (17 brackets by operating margin)

  计税基础

  Quarterly operating profit; royalty paid is deducted (art 3(b))

  缴纳人

  Miners with vigente Contratos de Garantías y Medidas de Promoción a la Inversión that signed a GEM convenio with the State (art 2.1)

  征收机构

  SUNAT

  法律原文未记录OCR

  法律依据: Ley 29790, arts 2.1, 2.2, 3; Anexo II

  研究备注: [ocr] Anexo II brackets 6-17 were missed by the OCR and read on the page image (El Peruano p 450722).

  1 个来源

• Special Mining Tax (Impuesto Especial a la Minería)

  税率

  Effective rate from the Anexo scale: marginal 2.00%-8.40% (17 brackets by operating margin)

  计税基础

  Quarterly operating profit from sales of metallic mineral resources

  缴纳人

  Holders of mining concessions (PPM and PMA 0%, art 5.3)

  征收机构

  SUNAT

  法律原文未记录OCR

  法律依据: Ley 29789, art 5.3; Anexo

  1 个来源

• IGV (VAT) on gold

  Semi-manufactured (7108.13) and monetary (7108.20) gold and gold ores (2616.90.10) are IGV-taxed; unwrought/doré and powder exempt (seller may renounce the exemption, art 7)

  税率

  18% general (per PwC); exempt on the domestic sale and import of non-monetary gold powder 7108.11.00.00 and unwrought 7108.12.00.00 (Apéndice I, literal A); exports not taxed

  计税基础

  Sale value

  缴纳人

  Seller (domestic taxed sales)

  征收机构

  SUNAT

  法律原文未记录

  法律依据: TUO Ley del IGV (DS 055-99-EF), Apéndice I literal A; art 7 as amended by Ley 32542

  研究备注: [time-limited] Apéndice I exemption valid to 31 Dec 2028 (Ley 32542, in force 1 Jan 2026); the previous term ended 31 Dec 2025 (Ley 31651). The 18% general rate is from PwC, not read in the law.

  4 个来源

• Mining royalty (regalía minera)

  Holders of mining concessions exploiting metallic minerals incl. gold; pequeños productores mineros and productores mineros artesanales pay 0% (art 4.4)

  税率

  Effective rate from the Anexo scale (marginal 1.00%-12.00%, 16 brackets by operating margin) on quarterly operating profit; pay the greater of that and 1% of quarterly sales

  计税基础

  Operating profit (margin-based scale); floor on sales

  缴纳人

  Concession holder / producer

  征收机构

  SUNAT (authorised under art 7)

  法律原文未记录OCR

  法律依据: Ley 28258, art 4 as substituted by Ley 29788 art 3, arts 4.1, 4.3, 4.4, 6.1

  3 个来源

• Detracción on IGV-exempt gold

  Domestic sales of IGV-exempt gold 7108.11/7108.12 where the seller issues the invoice; not applied if the amount is S/700 or less (art 8 num 1) or the buyer issues a liquidación de compra (art 8 num 4)

  税率

  1.5%

  计税基础

  Sale price

  缴纳人

  Buyer deposits (withheld from the price)

  征收机构

  Banco de la Nación (seller's account), for SUNAT

  官方指引未记录

  法律依据: RS 183-2004/SUNAT, Anexo 2 entry "Oro y demás minerales metálicos exonerados del IGV" (numbered 11 on SUNAT's appendix page); art 8

  研究备注: [unconfirmed] Rate and numbering read only on SUNAT's appendix page, which is not updated for RS 000086-2025; RS 000086-2025 does not amend this entry. The current consolidated Anexo 2 is not held: a consolidated RS 183-2004 annex from SUNAT would settle it.

  2 个来源

• Detracción on gold ores/concentrates and IGV-taxed gold

  Anexo 1 numeral 3: gold ores and concentrates 2616.90.10.00 taxed with IGV - sale, retiro, and transfer out of the production centre above ½ UIT, deposit before transport (transfers to the processing plant not arising from a sale excluded by RS 000121-2025; sales documented by liquidación de compra excluded, art 3(b)). Anexo 2 numeral 16: IGV-taxed gold 7108.13.00.00 and 7108.20.00.00.

  税率

  10%

  计税基础

  Sale price

  缴纳人

  Buyer

  征收机构

  Banco de la Nación / SUNAT

  法律原文未记录

  法律依据: RS 183-2004/SUNAT Anexo 1 numeral 3 and Anexo 2 numeral 16, as amended by RS 000086-2025 arts 3-4

  研究备注: [conflict] SUNAT's appendix page still lists 2616.90.10.00 under Anexo 2 "Oro gravado" (numbered 8), superseded by RS 000086-2025 (pe.div-spot-page-stale).

  3 个来源

• Detracción on gold ores/concentrates as Anexo 2 "Oro gravado con el IGV" (before RS 000086-2025)

  2616.90.10.00 together with 7108.13 and 7108.20 under Anexo 2 "Oro gravado con el IGV"; deposit by payment or the 5th business day of the following month

  税率

  10%

  计税基础

  Sale price

  缴纳人

  Buyer

  征收机构

  Banco de la Nación / SUNAT

  官方指引未记录

  法律依据: RS 183-2004/SUNAT Anexo 2 (numeral 16 before RS 000086-2025)

  研究备注: [summary] Prior wording known from RS 000086-2025 art 3 (which removes 2616.90.10.00 from numeral 16) and SUNAT's appendix page; start date of this version not established.

  2 个来源

• Financial transactions tax (ITF)

  税率

  0.005%

  计税基础

  Debits and credits on bank accounts

  缴纳人

  Account holder

  征收机构

  Banks for SUNAT

  法律原文未记录

  法律依据: TUO Ley 28194 (DS 150-2007-EF), art 10

  2 个来源

• Detracción on mineral processing services

  "Servicio de beneficio de minerales metálicos gravado con el IGV" (toll processing), Anexo 3 numeral 11

  税率

  12%

  计税基础

  Service fee

  缴纳人

  User of the service (miner paying a plant for toll processing)

  征收机构

  Banco de la Nación / SUNAT

  法律原文未记录

  法律依据: RS 183-2004/SUNAT Anexo 3 numeral 11, added by RS 000086-2025 art 4

  1 个来源

• Mining companies that trade gold (purchase, import for consumption and/or definitive export of raw or semi-worked gold) and dealers in jewellery and precious metals are UIF-Perú sujetos obligados: compliance officer designated within 15 business days (art 7.2), customer and supplier due diligence (enhanced for non-residents, PEPs and persons under LA/FT investigation, art 16.2.2), register of operations from US$15,000 (art 38 num 10.2), suspicious transaction report within 24 hours of qualifying the operation as suspicious (art 23.1), records kept at least 5 years (art 31).

  类型

  反洗钱

  门槛

  RO: US$15,000 per operation (art 38 num 10.2); ROS: within 24 hours of qualification (art 23.1)

  法律原文未记录OCR

  法律依据: Ley 29038 art 3.2(d),(q); Res. SBS 789-2018, arts 2.1 num 3-4, 3 num 19, 7.2, 16.2.2, 22, 23.1, 31, 38

  2 个来源

• No Peruvian statute imposing OECD-style CAHRA due diligence on gold exporters was found; foreign refiners apply OECD DDG / LBMA RGG to Peruvian ASM supply, and Ley 32537 speaks of verifying the lawful origin of mineral in the supply chain (per BDO).

  类型

  冲突地区尽职调查

  二手资料未记录

  2 个来源

• SUNAT controls the entry, stay, transport and exit of mineral products and of machinery usable in illegal mining (DL 1107 art 3) and may apply special controls to their commercialisation (art 9); gold and gold alloys in any form fall under art 9 (3rd DCF). Madre de Dios is the area for fiscal routes (1st DCF; control posts designated by RS 162-2012/SUNAT for controlled inputs). Since 1 Apr 2025 the detracción on gold ores must be deposited before transport (RS 000086-2025). Controlled machinery headings per DS 303-2012-EF (per SUNAT page; DS not held).

  类型

  其他

  法律原文未记录OCR

  法律依据: DL 1107 arts 3, 9 and 3rd DCF; RS 000086-2025/SUNAT, arts 3, 9

  4 个来源

• No export licence, permit, state assay or export levy applies to gold: mineral commercialisation is free internally and externally and needs no concession (TUO LGM art 3; gold per DS 005-91-EM/VMM, given force of law by art 5); definitive export is not subject to any tax (LGA art 60). DESPA-PG.02 requires a control document only for restricted goods (VII.A.1 num 3(d)). Control at export is customs risk selection and physical recognition, plus the exporter's RECPO and AML duties.

  类型

  其他

  法律原文未记录OCR

  法律依据: TUO LGM arts 3, 5; LGA art 60; DESPA-PG.02 VII.A.1

  研究备注: [inferred] Absence of a gold export permit inferred from the free-commercialisation rule and the DESPA-PG.02 document list; no list of restricted goods naming gold was found.

  4 个来源

• Puno third-party gold regime (La Rinconada, Cerro Lunar and the provinces of San Antonio de Putina, Sandia and Carabaya): third persons working on others' concessions may sell gold only if registered in the DGFM Padrón de Terceras Personas Naturales y Seleccionadores Manuales de Oro, up to 66 g a month each; only RECPO-registered traders/processors may buy from them; buyers report monthly (seller, date, type of mineral, place, quantity/weight, grade, price); failure cancels the RECPO inscription automatically with a 90-business-day bar. Replaced the 2012 constancia-de-origen system (RM 410-2014 form), kept only during the registration period.

  类型

  其他

  门槛

  66 g of gold per registered person per month

  法律原文未记录

  法律依据: DS 027-2012-EM arts 1-4 as substituted by DS 018-2018-EM, arts 2.2, 4.1-4.4

  3 个来源

• Plants, traders and Activos Mineros must keep an electronic register of every purchase of gold and other minerals (seller RUC and name; vigente REINFO inscription where the seller is in formalisation; nature of the mineral, origin (name and code of the mining right), quantity/weight, grade and purchase price) and report its content monthly through the electronic form on MINEM's extranet; the register is available to the authority supervising the buyer.

  类型

  其他

  法律原文未记录

  法律依据: DS 012-2012-EM art 5 as substituted by DS 009-2025-EM (2nd DCM), arts 5.1, 5.3

  研究备注: [unconfirmed] Start date of the monthly report not read (DS 009-2025-EM vigencia provision not in the parts read).

  2 个来源

• Every natural or legal person that buys, sells and/or refines gold must register in MINEM's Registro Especial de Comercializadores y Procesadores de Oro (RECPO) and keep a detailed register of suppliers and destination (DS 012-2012-EM art 7; RM 249-2012-MEM/DM). Buyers keep an electronic purchase register and report it monthly through MINEM's extranet (art 5, text of DS 009-2025-EM). The register has no entry filter or adopted reglamento (a 2021 draft was only pre-published); 12,418 registrants in Feb 2025 (press).

  类型

  其他

  生效日期

  2012-05-26

  法律原文未记录

  法律依据: DS 012-2012-EM arts 5 (text of DS 009-2025-EM) and 7; RM 249-2012-MEM/DM, art 7

  6 个来源

• Bancarización: obligations above S/2,000 or US$500 must be paid through financial-system means of payment (deposits, transfers, payment orders, cards, non-negotiable cheques), made directly to the creditor or a third party notified to SUNAT (art 5-A); payments made otherwise give no right to deduct costs or expenses, use tax credits or claim refunds, including the exporter's saldo a favor (TUO Ley 28194 arts 3-5, 8). The threshold was S/3,500 or US$1,000 until 31 Mar 2022 (DL 975 text).

  类型

  现金限额

  门槛

  S/2,000 or US$500 (TUO Ley 28194 art 4 as amended by DL 1529, from 1 Apr 2022)

  生效日期

  2022-04-01

  法律原文未记录

  法律依据: TUO Ley 28194 (DS 150-2007-EF) as amended by DL 1529, arts 3, 4, 5, 5-A, 8

  研究备注: [conflict] SUNAT's TUO page still shows the pre-2022 threshold (pe.div-bancarizacion-page-stale); DL 1529 prevails.

  2 个来源

• Mercury, sodium and potassium cyanide and hydrocarbons are controlled inputs under SUNAT: registered users (Registro para el Control de los Bienes Fiscalizados), operation registers, loss notification within one calendar day, fiscal routes (e.g. into Madre de Dios). Ley 32412 replaced DL 1103 from July 2025; reglamento DS 117-2026-EF (26 Jun 2026); SUNAT operation-register rules RS 000135-2026 apply from 1 Sep 2026 (hydrocarbons 1 Feb 2027, RS 000170-2026).

  类型

  进口限制

  生效日期

  2025-07-13

  法律原文未记录

  法律依据: Ley 32412, arts 3(b), 4.1, 8.1, 9.1, 10.1

  4 个来源

• Crime of trafficking in mineral resources from illegal mining: whoever moves, collects, stores, transports, keeps, conceals, markets, acquires, ships, unloads or exports, or holds, metallic or non-metallic mineral resources from activities outside the formalisation process or without the required administrative authorisations, whose illicit origin he knew or should have presumed, faces 6-9 years and 100-600 day-fines; art 307-G adds disqualification from obtaining concessions and from mineral commercialisation.

  类型

  其他

  生效日期

  2026-01-21

  法律原文未记录

  法律依据: Código Penal art 307-F as amended and art 307-G as added by DL 1695, arts 307-F, 307-G

  研究备注: [inferred] validFrom = day after publication (El Peruano 20 Jan 2026); DL 1695 has no vigencia clause in the pages read.

  1 个来源

• State of emergency in Pataz (La Libertad) renewed by DS 113-2026-PCM; mining in Pataz was suspended for 30 days in May 2025 after 13 miners were murdered.

  类型

  其他

  二手资料未记录

  法律依据: DS 113-2026-PCM (not read)

  研究备注: [not-read] DS 113-2026-PCM not held.

  2 个来源

• The TUO LGM guarantees mining titleholders "libertad de remisión de utilidades, dividendos, recursos financieros y libre disponibilidad de moneda extranjera en general" (art 72(i)) and stability contracts add free disposal of export foreign exchange (art 80(b)). No foreign-exchange surrender or repatriation requirement was found in any text read.

  类型

  外汇管制

  法律原文未记录

  法律依据: TUO LGM, art 72(i); art 80(b)

  研究备注: [inferred] Absence of a surrender rule inferred; BCRP regulations were not consulted.

  1 个来源

• Buyers must verify the origin of mineral substances (TUO LGM art 4). Under DL 1107 art 11 every buyer of mineral products collects at least: seller RUC, name, ID and domicile; the Código Único de Concesión in vigente state (an extinct one only if its file is in a formalisation validated in the REINFO); the Autorización de Explotación and, where applicable, the vigente REINFO entry; comprobante de pago data; guía de remisión and transporter. "La adquisición de productos mineros ilegales no genera ningún derecho ni beneficio tributario." Plants must verify documents of what they process (art 10). Acquiring or exporting mineral from outside the formalisation process with known or presumable illicit origin is a crime (Código Penal art 307-F, 6-9 years, DL 1695).

  类型

  其他

  生效日期

  2025-12-27

  法律原文未记录

  法律依据: DL 1107 art 11 (letter (a) as rewritten by Ley 32537 DCM Única, 26 Dec 2025; previously by Ley 31746, 18 May 2023; original text 2012); TUO LGM art 4, art 11

  研究备注: [inferred] validFrom of the current art 11(a) wording = day after publication of Ley 32537.

  4 个来源

• Only REINFO-registered miners in formalisation (or formalised titleholders) may lawfully sell; REINFO (DL 1293, run by MINEM DGFM) holds sworn-declaration information and is not an enabling title. Validity now to 31 Dec 2026 or until the MAPE law and its reglamento enter into force (Ley 32537); earlier terms under Ley 32213 (30 Jun 2025, extendable 6 months). Suspended registrants that did not file a requirement within 45 days of DS 009-2025-EM were revoked. Press figures: 31,632 active and 8,070 suspended (Feb 2026).

  类型

  其他

  生效日期

  2025-12-27

  法律原文未记录

  法律依据: DL 1293 art 6 as substituted by Ley 32537; DS 009-2025-EM 3rd DCT, art 6

  研究备注: [time-limited] Lapses 31 Dec 2026 unless extended or replaced. [inferred] validFrom = day after publication.

  6 个来源

• Gold leaves Peru as doré or refined bars by air from Lima (Jorge Chávez) and also through Callao; in 2026 shipments of illegally sourced gold are reported to go mainly to refiners in India and the UAE.

  二手资料未记录

  3 个来源

• Until 2018 Swiss (Metalor) and US (NTR Metals/Elemetal, Kaloti, Republic Metals) refiners were major buyers of Peruvian ASM gold; Metalor took about US$3.5bn from Minersur between 2010 and 2018.

  数据: US$3.5bn (Metalor-Minersur 2010-2018); US$350m (Elemetal from four Peruvian companies)

  二手资料未记录

  2 个来源

• Refined gold and doré are both declared under HS 7108.12, so customs values mix products of very different gold content; NRGI found apparent under-pricing to Switzerland was explained by doré's silver content.

  二手资料未记录

  1 个来源

• Over 75 t of gold jewellery was exported between Jan 2014 and Jun 2023, mainly to the US; jewellery exporters buy ASM gold with weak origin checks.

  数据: 75 t (2014-2023)

  二手资料未记录

  1 个来源

• Jewellery exporters can work gold under a SWAP arrangement: a bank delivers fine troy ounces against a delivery record, the jewellery is exported within 60 business days declaring only the value added (labour), with a list of the local gold producers; several shipments may be made under one swap certificate.

  法律原文未记录

  研究备注: Rule dates from RS 0657-2002; DESPA-PG.02 v7 VII.B.10 keeps the 60-business-day window (constancia de ejecución del swap, DS 105-2002-EF).

  3 个来源

• In July 2026 the Andean Court of Justice admitted a case against Peru over repeated REINFO extensions; MINEM announced (7 Aug 2026) a strategy centred on traceability and inspection of processing plants with SUNAT.

  二手资料未记录

  1 个来源

• [conflict] SUNAT's page for the TUO of Ley 28194 still shows the means-of-payment threshold as S/3,500 or US$1,000 (art 4, DL 975 text), while DL 1529 (El Peruano 3 Mar 2022, in force 1 Apr 2022) substituted it with S/2,000 or US$500. The decree prevails. Affects pe.ctl-cash, pe.st-07.

  法律原文未记录

  2 个来源

• Registered exporters have been used as fronts to legitimise illegal gold with paper (purchase settlements naming formal sellers): the Minersur case (prosecutors: set up 'to collect gold of illicit origin, legitimizing it using the name of a company authorized to export'), 91 kg seized in 2018 bound for Switzerland; in the US, Elemetal pleaded guilty to AML failures and three NTR Metals employees were convicted.

  二手资料未记录

  2 个来源

• [conflict] SUNAT's TUO IGV chapter II page shows art 7 with the Apéndice I and II exemptions valid "hasta el 31 de diciembre de 2018", while Ley 31651 (to 31 Dec 2025) and Ley 32542 (to 31 Dec 2028, in force 1 Jan 2026) later substituted that paragraph. The laws prevail. Affects pe.tax-igv.

  法律原文未记录

  3 个来源

• The Instituto Peruano de Economía estimates that illegally sourced gold will reach 52-55% of Peru's gold exports in 2026 (54% in H1 2026), laundered into formal export channels via processing plants; the Inter-American Dialogue put illegal gold exports at US$6.8bn in 2024.

  数据: US$16-18bn, 110-120 t in 2026; US$11.5bn in 2025; US$6.8bn in 2024 (+41% y/y)

  二手资料未记录

  2 个来源

• The RECPO has no entry filter or reglamento; with 12,418 registrants (Feb 2025) against an estimated real population of about 2,000 traders, registration signals nothing about capacity or legitimacy, and jewellery traders ignore it.

  数据: 12,418 registrants (Feb 2025)

  二手资料未记录

  3 个来源

• REINFO operates as a de facto shield: it is not a title, yet registration protects holders while ore of unverifiable origin is sold through them; only about 2.4% of some 84,000 initial registrants achieved formalisation (in 2025, five in La Libertad and eleven in Madre de Dios).

  数据: 31,632 active and 8,070 suspended (Feb 2026); 2.4% formalised

  二手资料未记录

  2 个来源

• Gold from Madre de Dios and Puno is smuggled overland to Bolivia (around Lake Titicaca) and flown on from there, bypassing Peruvian customs.

  二手资料未记录

  2 个来源

• [conflict] SUNAT's orientation page "Apéndices del Sistema de Detracciones" still lists gold ores 2616.90.10.00 under Anexo 2 "Oro gravado con el IGV" (numbered 8 there), while RS 000086-2025 (in force 1 Apr 2025) removed that subheading from Anexo 2 numeral 16 and placed it in Anexo 1 numeral 3 (deposit before transport). The resolution prevails; the page's numbering also differs from the resolution's. Affects pe.tax-spot-ore, pe.tax-spot-exempt-gold, pe.st-06.

  法律原文未记录

  2 个来源

• UIF-Perú attributes 55% of the value flagged in its financial-intelligence reports (Jan 2015-Jul 2025) to illegal mining; a 5.31 kg bar bound for India was seized in Puno on 31 Jul 2026 in a laundering probe.

  数据: 55% of flagged value

  二手资料未记录

  1 个来源

• Intermediate amending decrees not held: DS 034-2017-EM (DS 012-2012-EM art 5; El Peruano normaslegales page returned no text, dispositivo/visor queued pe-10) and DS 039-2012-EM (DS 027-2012-EM; the FAOLEX file per142402 is a 2013 gazette page with other decrees).

  缺失文件

  DS 034-2017-EM; DS 039-2012-EM

  可能所在

  El Peruano NL 1573476-2; El Peruano 2012 archive

  未获取原因

  Queued for download in this pass (pe-8); not yet returned

  影响

  pe.law-ds-012-2012pe.law-ds-027-2012

• Consolidated current texts of the Código Penal (arts 272, 307-A to 307-G) and of the Ley General de Aduanas (DL 1053 as amended); only the 2008 LGA and the amending decrees are held.

  缺失文件

  Código Penal (DL 635) and DL 1053, SPIJ consolidated texts

  可能所在

  spij.minjus.gob.pe (SPIJ)

  未获取原因

  SPIJ serves the texts through a JavaScript application the download worker cannot fetch; SUNAT offers only a frameset for the LGA

  影响

  pe.law-cppe.law-lgape.tax-export-duty

• Text of DS 005-91-EM/VMM (free commercialisation of gold), given force of law by TUO LGM art 5.

  缺失文件

  DS 005-91-EM/VMM (1991)

  可能所在

  El Peruano 1991 archive; SPIJ

  未获取原因

  No official online copy found (normaslegalesonline copy is paywalled)

  影响

  pe.law-ds-005-91

• MINEM's 7 Aug 2026 anti-illegal-mining strategy (plant traceability) - instrument and content.

  缺失文件

  MINEM resolution or decree of Aug 2026

  可能所在

  gob.pe/minem

  未获取原因

  gob.pe/minem pages return 418 to the fetcher; no El Peruano instrument found for the 7 Aug 2026 announcement

  影响

  pe.proc-domestic-processing

• DS 113-2026-PCM (Pataz state of emergency) text.

  缺失文件

  DS 113-2026-PCM

  可能所在

  El Peruano

  未获取原因

  Not searched for in this pass (low relevance to the export route)

  影响

  pe.ctl-emergency-pataz

• Whether MINEM adopted the RECPO reglamento pre-published in June 2021 (RM 190-2021-MINEM-DM; draft and exposición de motivos now held). No adopting decree appears in the texts held, and DS 009-2025-EM (2025) still works with the RM 249-2012 register.

  缺失文件

  Any decreto supremo adopting the RECPO reglamento (none found)

  可能所在

  El Peruano / gob.pe/minem normas legales

  未获取原因

  Not found in El Peruano searches; the draft itself is held

  影响

  pe.ctl-recpope.cr-recpo-traderpe.law-rm-249-2012

• Current consolidated text of RS 183-2004/SUNAT Anexo 2 (entry and rate for IGV-exempt gold 7108.11/7108.12, 1.5% on SUNAT's appendix page).

  缺失文件

  Consolidated RS 183-2004/SUNAT annexes as amended to 2026

  可能所在

  sunat.gob.pe/legislacion/superin/2004/183.htm (annex links point to 2006-2007 spreadsheets)

  未获取原因

  SUNAT publishes only the outdated spreadsheets and an orientation page not updated for RS 000086-2025

  影响

  pe.tax-spot-exempt-goldpe.st-06

• 秘鲁至瑞士
• 秘鲁至印度
• 秘鲁至美国

• 秘鲁至瑞士
• 秘鲁至印度
• 秘鲁至美国

• Resolución S.B.S. N° 789-2018 - Norma para la prevención del lavado de activos y del financiamiento del terrorismo aplicable a los sujetos obligados bajo supervisión de la UIF-Perú打开来源
  未记录文本Superintendencia de Banca, Seguros y AFP (UIF-Perú) · 阅读于 2026-09-28

  Missing from this copy: Complete (63 pp).

• Ley que incorpora la Unidad de Inteligencia Financiera del Perú (UIF-Perú) a la Superintendencia de Banca, Seguros y Administradoras Privadas de Fondos de Pensiones打开来源
  未记录OCRCongreso de la República · 阅读于 2026-09-28

  Missing from this copy: Original text.

• Congreso amplía el REINFO hasta 2026 y refuerza controles para una formalización minera打开来源
  未记录未说明BDO Perú
• Peru Targets Multinationals Linked to Sale of Illegal Gold打开来源
  未记录未说明InSight Crime
• Decreto Legislativo que establece medidas de control y fiscalización en la distribución, transporte y comercialización de maquinarias y equipos que puedan ser utilizados en la minería ilegal así como del producto minero obtenido en dicha actividad打开来源
  未记录文本Poder Ejecutivo (delegated powers, Ley 29815) · 阅读于 2026-09-28

  Missing from this copy: SPIJ print updated to 28/02/2017.

• Ley que modifica el Decreto Legislativo 1107 ... (REINFO)打开来源
  未记录文本Congreso de la República · 阅读于 2026-09-28

  Missing from this copy: Complete.

• Resolución de Superintendencia N.° 000086-2025/SUNAT (modifica las normas del SPOT respecto de minerales metálicos)打开来源
  未记录文本SUNAT · 阅读于 2026-09-28

  Missing from this copy: Complete.

• Normas relativas a las rutas fiscales y a los puestos de control obligatorios para el ingreso de bienes sujetos a control y fiscalización utilizados en la minería ilegal打开来源
  未记录OCRSUNAT · 阅读于 2026-09-28

  Missing from this copy: Complete (4 pp); stamps and signatures garble parts of the OCR.

• Normas legales - Control de insumos químicos relativos a minería ilegal打开来源
  未记录文本SUNAT · 阅读于 2026-09-28

  Missing from this copy: List of norms with links; not the norms.

• Texto Único Ordenado de la Ley General de Minería - Decreto Supremo N° 014-92-EM打开来源
  未记录文本Presidencia de la República · 阅读于 2026-09-28

  Missing from this copy: Complete.

• Ley General de Minería - Texto Único Ordenado (edición actualizada y anotada a agosto de 2022)打开来源
  未记录文本MINEM - Dirección General de Minería (2nd edition, August 2022) · 阅读于 2026-09-28

  Missing from this copy: Complete (92 pp); read only in part.

• Decreto Legislativo que aprueba la Ley General de Aduanas打开来源
  未记录OCRPoder Ejecutivo (delegated powers) · 阅读于 2026-09-28

  Missing from this copy: Original text; the first page carries the end of another DL. OCR complete (27 pp); art 62 misses a word in the OCR.

• Procedimiento General "Exportación Definitiva" DESPA-PG.02 (versión 7)打开来源
  未记录文本SUNAT · 阅读于 2026-09-28

  Missing from this copy: Anexos I-IV are separate files, not held.

• Orientación aduanera - Exportación definitiva打开来源
  未记录文本SUNAT · 阅读于 2026-09-28

  Missing from this copy: Complete page (two sentences plus menus).

• Decreto Supremo que dicta normas complementarias al Decreto Legislativo N° 1105 para la comercialización del oro打开来源
  未记录文本Presidencia de la República; refrendo MEF, MINEM, MTPE · 阅读于 2026-09-28

  Missing from this copy: Complete; accented characters appear as U+FFFD in the official HTML layer (page image 815345-2001.png on El Peruano).

• Modifican el Decreto Supremo N° 027-2012-EM, que dicta normas complementarias al Decreto Legislativo N° 1105 para la comercialización de oro打开来源
  未记录文本Presidencia de la República; refrendo MINEM, MEF, MTPE · 阅读于 2026-09-28

  Missing from this copy: Complete.

• Aprueban el formato de Constancia de Origen del Oro que el concesionario minero y/o el operador bajo contrato de explotación debe cumplir con entregar a las personas naturales vinculadas con su actividad minera, conforme a los artículos 1° y 3° del D.S. N° 027-2012-EM, modificado por el D.S. N° 039-2012-EM打开来源
  未记录文本Ministerio de Energía y Minas (Eleodoro Mayorga Alba) · 阅读于 2026-09-28

  Missing from this copy: Complete; the FAOLEX extract also carries an unrelated ITP resolution.

• Decreto Supremo que aprueba el Reglamento de la Ley N° 32213, Ley que establece la rectoría y la ampliación del plazo del Proceso de Formalización Minera Integral de la actividad en la Pequeña Minería y Minería Artesanal打开来源
  未记录文本Presidencia de la República; refrendo MINEM · 阅读于 2026-09-28

  Missing from this copy: Complete (whole page incl. site chrome).

• Decreto Supremo que otorga encargo especial a la empresa Activos Mineros S.A.C. y dicta medidas complementarias para la comercialización de oro y promoción de la formalización de los pequeños productores mineros y productores mineros artesanales打开来源
  未记录文本Presidencia de la República; refrendo MINEM and MEF · 阅读于 2026-09-28

  Missing from this copy: Complete text of the decree; not the gazette page layout.

• Crean el Registro Especial de Comercializadores y Procesadores de Oro y aprueban Formato打开来源
  未记录文本Ministerio de Energía y Minas (Jorge Merino Tafur) · 阅读于 2026-09-28

  Missing from this copy: Annex form barely legible in the text layer; neighbouring electricity resolutions on the same pages.

• Registro Especial de Comercializadores y Procesadores de Oro (dataset)打开来源
  未记录文本MINEM (Plataforma Nacional de Datos Abiertos) · 阅读于 2026-09-28

  Missing from this copy: Dataset description page; the data file itself not held.

• Perú registra más de 12 mil comercializadores de oro en febrero del 2025打开来源
  未记录未说明El Comercio
• Proyecto de Decreto Supremo que establece disposiciones reglamentarias para el Registro Especial de Comercializadores y Procesadores de Oro (RECPO)打开来源
  未记录未说明MINEM · 阅读于 2026-09-28

  Missing from this copy: Complete draft.

• Peru Tightens the Net on Illegal Gold and the Money Behind It (11 Aug 2026)打开来源
  未记录未说明The Rio Times
• Decreto Legislativo que modifica la Ley para la Lucha contra la Evasión y para la Formalización de la Economía打开来源
  未记录文本Poder Ejecutivo (delegated powers, Ley 31380) · 阅读于 2026-09-28

  Missing from this copy: Complete.

• Texto Único Ordenado de la Ley para la Lucha contra la Evasión y para la Formalización de la Economía (DS 150-2007-EF)打开来源
  未记录文本SUNAT (legislation page) · 阅读于 2026-09-28

  Missing from this copy: Complete page, outdated on art 4.

• US Companies Importing Dirty Gold from Illegal Mining Operations in Peru (7 Jan 2015)打开来源
  未记录未说明Earth Island Journal
• TUO de la Ley del IGV e ISC - Capítulo II De las exoneraciones打开来源
  未记录文本SUNAT · 阅读于 2026-09-28

  Missing from this copy: Complete page, outdated.

• Ley que prorroga la vigencia de los Apéndices I y II de la Ley del Impuesto General a las Ventas e Impuesto Selectivo al Consumo打开来源
  未记录文本Congreso de la República · 阅读于 2026-09-28

  Missing from this copy: Complete.

• Ley que modifica la Ley del Impuesto General a las Ventas e Impuesto Selectivo al Consumo para prorrogar la vigencia de sus Apéndices I y II打开来源
  未记录文本Congreso de la República (Comisión Permanente) · 阅读于 2026-09-28

  Missing from this copy: The gazette pages also carry Leyes 32540, 32541 and 32543.

• Illegal Gold Is Set to Overtake Legal Gold in Peru, Institute Says (18 Sep 2026)打开来源
  未记录未说明The Rio Times (reporting Instituto Peruano de Economía)
• Why Has Peru Struggled to Limit Illegal Gold Mining? (22 May 2025)打开来源
  未记录未说明Inter-American Dialogue
• La comercialización de minerales en pequeña minería, el oro y el RECPO打开来源
  未记录未说明Teoría y Acción del Mundo Minero
• El origen legal del oro no está garantizado en todo el mercado de joyas en Perú打开来源
  未记录未说明Ojo Público
• La ampliación del Reinfo hasta el 31 de diciembre de 2026: análisis crítico打开来源
  未记录未说明Revista Minería (Instituto de Ingenieros de Minas)
• Apéndices del Sistema de Detracciones (Anexos I-IV)打开来源
  未记录文本SUNAT · 阅读于 2026-09-28

  Missing from this copy: Complete page.

• Guía para la exportación de oro de la minería artesanal y de pequeña escala打开来源
  未记录文本Cooperación Suiza (SECO) programme publication · 阅读于 2026-09-28

  Missing from this copy: Complete.

• Decreto Legislativo que establece disposiciones para el proceso de formalización de las actividades de pequeña minería y minería artesanal打开来源
  未记录OCRPoder Ejecutivo (delegated powers) · 阅读于 2026-09-28

  Missing from this copy: Scan also carries the end of DL 1104 and the start of DL 1106.

• Decreto Supremo que aprueba el Reglamento de Seguridad y Salud Ocupacional y otras medidas complementarias en minería打开来源
  未记录文本Presidencia de la República; refrendo MINEM · 阅读于 2026-09-28

  Missing from this copy: Poor text layer (SPIJ print via FAOLEX).

• TUO de la Ley del IGV e ISC - Apéndice I: Operaciones exoneradas del IGV打开来源
  未记录文本SUNAT · 阅读于 2026-09-28

  Missing from this copy: Complete (12 pp).

• TUO de la Ley del IGV e ISC - Capítulo IX De las exportaciones打开来源
  未记录文本SUNAT · 阅读于 2026-09-28

  Missing from this copy: Complete chapter.

• Ley que crea la Unidad de Inteligencia Financiera - Perú打开来源
  未记录OCRCongreso de la República · 阅读于 2026-09-28

  Missing from this copy: A few OCR segments truncated.

• Ley que establece medidas de control y de fiscalización en la distribución, el transporte y la comercialización de insumos químicos susceptibles de uso en la actividad minera y en la minería ilegal打开来源
  未记录文本Congreso de la República · 阅读于 2026-09-28

  Missing from this copy: Complete.

• Decreto Supremo que aprueba el Reglamento de la Ley N° 32412, Ley que establece medidas de control y de fiscalización en la distribución, el transporte y la comercialización de insumos químicos susceptibles de uso en la actividad minera y en la minería ilegal打开来源
  未记录文本Presidencia de la República; refrendo PCM, MINAM, MEF, MINEM, MININTER · 阅读于 2026-09-28

  Missing from this copy: Complete (8 chapters, 62 articles, 1 annex).

• Se posterga la aplicación de la Resolución de Superintendencia N.° 000135-2026/SUNAT respecto de los usuarios de hidrocarburos para facilitar su adecuación y cumplimiento打开来源
  未记录文本SUNAT (César Luna Victoria León) · 阅读于 2026-09-28

  Missing from this copy: Complete.

• Resolución de Superintendencia N° 183-2004/SUNAT - Normas para la aplicación del Sistema de Pago de Obligaciones Tributarias con el Gobierno Central (consolidated)打开来源
  未记录文本SUNAT · 阅读于 2026-09-28

  Missing from this copy: Annexes 1-5 only as links (held as outdated .xls, rs-183-2004-sunat-anexo-1..5).

• Resolución de Superintendencia N.° 000121-2025/SUNAT打开来源
  未记录文本SUNAT · 阅读于 2026-09-28

  Missing from this copy: Complete.

• Is Peru Losing Out on Gold Exports? (29 Aug 2016)打开来源
  未记录未说明Natural Resource Governance Institute
• PwC Worldwide Tax Summaries - Peru, Corporate - Other taxes打开来源
  未记录未说明PwC
• Ley de Regalía Minera打开来源
  未记录文本Congreso de la República · 阅读于 2026-09-28

  Missing from this copy: SPIJ consolidated print.

• Ley que modifica la Ley N° 28258, Ley de Regalía Minera打开来源
  未记录文本Congreso de la República · 阅读于 2026-09-28

  Missing from this copy: Complete incl. Anexo.

• Ley que modifica la Ley N° 28258, Ley de Regalía Minera - El Peruano pages打开来源
  未记录OCRCongreso de la República · 阅读于 2026-09-28

  Missing from this copy: Scan; first four Anexo brackets on scan page 2; figures relied on taken from the SPIJ text (ley-29788-regalia-minera-cendoc).

• Aprueban el Reglamento de la Ley N° 28258 - Ley de Regalía Minera打开来源
  未记录文本Presidencia de la República; refrendo MEF, MINEM · 阅读于 2026-09-28

  Missing from this copy: SPIJ consolidated print.

• Ley que crea el Impuesto Especial a la Minería打开来源
  未记录OCRCongreso de la República · 阅读于 2026-09-28

  Missing from this copy: Also carries the end of Ley 29788 Anexo and the start of Ley 29790.

• Ley que establece el marco legal del Gravamen Especial a la Minería打开来源
  未记录OCRCongreso de la República · 阅读于 2026-09-28

  Missing from this copy: OCR missed Anexo II brackets 6-17 (right column of p 450722): read on the page image - 6: 6.85%, 7: 7.42%, 8: 7.99%, 9: 8.56%, 10: 9.13%, 11: 9.70%, 12: 10.27%, 13: 10.84%, 14: 11.41%, 15: 11.98%, 16: 12.55%, 17 (más de 85%): 13.12% [transcription].

• Control de cambios - RS 0657-2002 (DESPA-PG.02, gold swap exports of jewellery)打开来源
  未记录文本SUNAT · 阅读于 2026-09-28

  Missing from this copy: Complete page (historic).

• Decreto Legislativo que modifica el Código Penal, promulgado mediante Decreto Legislativo N° 635, para fortalecer las medidas destinadas a combatir el delito de minería ilegal打开来源
  未记录文本Poder Ejecutivo (delegated powers, Ley 32527) · 阅读于 2026-09-28

  Missing from this copy: The pages also carry the end of the preceding DL and the start of DL 1696.

• Decreto Legislativo que establece medidas de control y fiscalización en la distribución, transporte y comercialización de insumos químicos que puedan ser utilizados en la minería ilegal打开来源
  未记录OCRPoder Ejecutivo (delegated powers) · 阅读于 2026-09-28

  Missing from this copy: Complete.

• Decreto Legislativo que declara de interés nacional la formalización de las actividades de la pequeña minería y minería artesanal打开来源
  未记录文本Poder Ejecutivo (delegated powers) · 阅读于 2026-09-28

  Missing from this copy: SPIJ print updated to 27/04/2017.

• Ley que establece la rectoría y la ampliación del plazo del Proceso de Formalización Minera Integral de la actividad en la Pequeña Minería y Minería Artesanal打开来源
  未记录文本Congreso de la República; promulgated by the President · 阅读于 2026-09-28

  Missing from this copy: Complete.

• Un censo minero y más: las medidas incluidas en la quinta ampliación del Reinfo打开来源
  未记录未说明El Comercio
• Ley N° 32537 - El Peruano HTML (saved under the Congress news-item doc-id)打开来源
  未记录文本Congreso de la República · 阅读于 2026-09-28

  Missing from this copy: The Congress news item this doc-id was named after is not held; the file holds the gazette HTML of the law.

• Ley de Formalización y Promoción de la Pequeña Minería y la Minería Artesanal打开来源
  未记录OCRCongreso de la República · 阅读于 2026-09-28

  Missing from this copy: Pages also carry unrelated norms (index, Código de Procedimientos Penales amendments).

• Cómo funcionan las detracciones打开来源
  未记录文本SUNAT · 阅读于 2026-09-28

  Missing from this copy: Complete page (short).

• Una problemática de 24 quilates: la trazabilidad del origen legal de los minerales comercializados y su marco jurídico打开来源
  未记录未说明Portal Pólemos (PUCP law students)
• Gobierno oficializa ley que amplía el Reinfo hasta 2026 y ordena censo y ubicación obligatoria de mineros打开来源
  未记录未说明Canal N
• Decreto Legislativo que regula la interdicción de la minería ilegal en toda la República y establece medidas complementarias打开来源
  未记录OCRPoder Ejecutivo (delegated powers, Ley 29815) · 阅读于 2026-09-28

  Missing from this copy: Opening page of the issue not in the scan.