2021 Resource Governance Index Scores Workbook English

2021 Resource Governance Index
Welcome to the 2021 Resource Governance Index wor
The 2021 RGI assessed resource governance in 18 countries, half of which are assessed both on their mining and oil
were conducted. The results and analysis of these country assessments were published throughout the second half
justifications and links to supporting documentation in one place
All data refers to the period through to end-December 2020.
The 2021 Resource Governance Index is made available under a Creative Commons Attribution 4.0 License and
Please cite any use of the index: "Natural Resource Governance Institute, 2021 Resource Governance I
www.resourcegovernanceindex.org
Copyright 2021 by the Natural Resource Governance Institute
2021 Resource Governance Index scores
2021 Resource Governance Index pilot question scores
Scores:
Azerbaijan Azerbaijan oil and gas scores
Colombia mining scores

Colombia
Colombia oil and gas scores
DRC mining scores

Democratic Republic of Congo
DRC oil and gas scores
Ghana mining scores

Ghana
Ghana
Ghana oil and gas scores
Guinea Guinea mining scores
Guyana Guyana oil and gas scores
Lebanon Lebanon oil and gas scores
Mexico mining scores

Mexico
Mexico oil and gas scores
Mongolia Mongolia mining scores
Morocco Morocco mining scores
Myanmar copper mining scores

Myanmar Myanmar gemstone mining scores
Myanmar oil and gas scores
Nigeria Nigeria oil and gas scores
Peru Peru mining scores
Qatar Qatar oil and gas scores
Senegal mining scores

Senegal
Senegal oil and gas scores
Tanzania mining scores

Tanzania
Tanzania oil and gas scores
Tunisia mining scores

Tunisia
Tunisia oil and gas scores
Uganda mining scores

Uganda
Uganda oil and gas scores
Learn more about the RGI at our website: www.resourcegovernanceind
Browse the supporting documents at: www.resourcedata.org/organizat
Contact us on index@resourcegovernance.org
Governance Index workbook
ed both on their mining and oil and gas sectors. In total, 28 full sector assessments
ed throughout the second half of 2021. This workbook presents all of the scores,
ng documentation in one place.
ough to end-December 2020.
ns Attribution 4.0 License and we encourage you to explore and re-use the data.
2021 Resource Governance Index", and include a link to the website

rnanceindex.org
ce Governance Institute
nance Index scores
ndex pilot question scores
Justifications:
Azerbaijan oil and gas justifications
Colombia mining justifications

Colombia oil and gas justifications
DRC mining justifications

DRC oil and gas justifications
Ghana mining justifications

Ghana oil and gas justifications
Guinea mining justifications
Guyana oil and gas justifications
Lebanon oil and gas justifications
Mexico mining justifications

Mexico oil and gas justifications
Mongolia mining justifications
Morocco mining justifications
Myanmar copper mining justifications

Myanmar gemstone mining justifications
Myanmar oil and gas justifications
Nigeria oil and gas justifications
Peru mining justifications
Qatar oil and gas justifications
Senegal mining justifications

Senegal oil and gas justifications
Tanzania mining justifications

Tanzania oil and gas justifications
Tunisia mining justifications

Tunisia oil and gas justification
Uganda mining justifications

Uganda oil and gas justifications
: www.resourcegovernanceindex.org
ww.resourcedata.org/organization/rgi
sourcegovernance.org
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Number Element Info
0 COMPOSITE
1 COMPONENT
1.1 SUBCOMPONENT
1.1a Information question
1.1b Information question
1.1c Information question
1.1.1 Practice Indicator
1.1.1a Practice Question
1.1.1b Practice Question
1.1.1c Practice Question
1.1.2d Practice Question
1.1.3 Law Indicator
1.1.3a Law Question
1.1.3b Law Question
1.1.3c Law Question
1.1.3d Law Question
1.1.5 Law Indicator
1.1.5a Law Question
1.1.5b Law Question
1.1.5c Law Question
1.1.5d Law Question
1.1.7 Law Indicator
1.1.7a Law Question
1.1.7b Law Question
1.1.9 Law Indicator
1.1.9a Law Question
1.1.10c Information question
1.1.10d Information question
1.2 SUBCOMPONENT
1.2.3 Law Indicator
1.2.3a Law Question
1.2.5 Law Indicator
1.2.5a Law Question
1.2.5b Law Question
1.2.5c Law Question
1.2.5d Law Question
1.2.5e Law Question
1.2.5f Information question
1.2.6 Law Indicator
1.2.6a Law Question
1.2.6b Law Question
1.2.6c Law Question
1.3 SUBCOMPONENT
1.3.1 Law Indicator
1.3.1a Law Question
1.3.1b Law Question
1.3.1c Law Question
1.3.1d Law Question
1.3.3 Law Indicator
1.3.3a Law Question
1.3.3b Law Question
1.3.5 Law Indicator
1.3.5a Law Question
1.3.5b Law Question
1.3.7 Law Indicator
1.3.7a Law Question
1.3.7b Law Question
1.4 SUBCOMPONENT
1.4.1 Law Indicator
1.4.1a Law Question
1.4.3 Law Indicator
1.4.3a Law Question
1.4.3b Law Question
1.4.3c Law Question
1.4.5e Practice Question
1.4.7 Law Indicator
1.4.7a Law Question
1.4.7b Law Question
1.4.7c Law Question
1.4.7d Law Question
2 COMPONENT
2.1 SUBCOMPONENT
2.1.2 Law Indicator
2.1.2a Law Question
2.1.2b Law Question
2.2 SUBCOMPONENT
2.2c Information question
2.2.1 Law Indicator
2.2.1a Law Question
2.2.2 Law Indicator
2.2.2a Law Question
2.2.2b Law Question
2.2.4 Law Indicator
2.2.4a Law Question
2.3 SUBCOMPONENT
2.3.1 Law Indicator
2.3.1a Law Question
2.3.1b Law Question
2.3.1c Law Question
2.3.3 Law Indicator
2.3.3a Law Question
2.3.3b Law Question
2.3.5 Law Indicator
2.3.5a Law Question
2.3.5b Law Question
2.3.5c Law Question
2.3.5d Law Question
3 COMPONENT
3.1 SUBCOMPONENT
3.2 SUBCOMPONENT
3.3 SUBCOMPONENT
3.4 SUBCOMPONENT
3.5 SUBCOMPONENT
3.6 SUBCOMPONENT
3.7 SUBCOMPONENT
Azerbaijan Colombia
Element name
(oil and gas) (mining)
Resource Governance Index 56 75

VALUE REALIZATION 39 75
Licensing 11 69
Resources ownership definition . .
Licensing authority . .
Licensing process . .
Reserves disclosure 0 0
Reserves volume disclosure 0 0
Reserves disclosure timeliness 0 0
Reserves disclosure machine-readability 0 0
Cadaster 0 100
Cadaster coverage 0 100
Cadaster platform 0 100
Cadaster block coverage 0 100
Cadaster interest holders 0 100
Pre-licensing round rules 0 67
Qualification criteria requirement 0 100
Biddable terms disclosure requirement 0 0
Licensing process requirement 0 100
Licensing authority independence 0 .
Pre-licensing round practice 0 .
Qualification criteria disclosure 0 .
Biddable terms disclosure 0 .
Licensing process rule disclosure 0 .
Post-licensing round rules 25 75
License applicant disclosure requirement 0 0
License winner disclosure requirement 0 100
Block allocation disclosure requirement 0 100
Licensing decision appeal requirement 100 100
Post-licensing round practice 23 100
License applicant disclosure 0 100
License winner disclosure 50 100
Block allocation disclosure 20 100
Financial interest disclosure rules 10 50
Public officials asset disclosure requirement 20 100
Beneficial ownership requirement 0 0
Financial interest disclosure practice 0 50
Public officials asset disclosure 0 100
Beneficial ownership disclosure 0 0
Contract disclosure rules 0 100
Contract disclosure requirement 0 100
Contract disclosure 50 75
Recent contract disclosure 50 100
Comprehensive contract disclosure 50 50
License compliance authority . .
License ratification . .
Taxation 56 78
Extractives fiscal system . .
Production disclosure 87 80
Production volume disclosure 80 50
Production disclosure timeliness 100 100
Production disclosure machine-readability 80 90
Export disclosure 77 77
Export value disclosure 50 50
Export disclosure timeliness 100 100
Export disclosure machine-readability 80 80
Company payment rules 50 0
Payment disclosure requirement 50 0
Company payment disclosure 80 67
Payment disclosure 80 50
Payment disclosure timeliness 80 100
Payment disclosure disaggregation 80 50
Taxation rules 80 100
Income tax rate rule 100 100
Royalty rate rule 100 100
State equity rule
Withholding tax rate rule _x000D_ 0 .
100 100
Production sharing arrangement rule 100 .
Tax authority . .
Tax authority rules 17 100
Payment deposit requirement 50 100
Taxpayer audit requirement 0 100
Tax authority audit requirement 0 100
Tax authority practice 0 100
Tax authority audit timeframe 0 100
EITI affiliation and reporting 55 100
EITI affiliation 40 100
EITI report timeliness 70 100
Local impact 28 79
EIA/SIA rules 25 100
EIA requirement 100 100
EIA disclosure requirement 0 100
SIA requirement 0 100
SIA disclosure requirement 0 100
EIA/SIA disclosure 20 100
EIA disclosure practice 20 100
SIA disclosure practice 20 100
Environmental mitigation plan rules 50 100
Environmental mitigation plan requirement 100 100
Environmental mitigation plan disclosure requirement 0 100
Environmental mitigation plan disclosure 0 100
Environmental mitigation plan disclosure practice 0 100
Environmental compliance rules 50 100
Environmental penalty requirement 100 100
Project closure requirement 0 100
Environmental compliance practice 0 0
Project closure compliance 0 0
Compensation to land users and owners rules 50 50
Landowners compensation requirement 100 100
Resettlement requirement 0 0
State-owned enterprises 60 .
Government equity shares . .
SOE production sharing . .
SOE-government transfers rules 0 .
SOE-government transfers governance rule 0 .
SOE-government transfers disclosure 100 .
Government-SOE receipt disclosure 100 .
SOE-government transfer disclosure 100 .
SOE financial reporting rules 67 .
SOE annual report disclosure requirement 100 .
SOE financial audit requirement 100 .
SOE report legislative review requirement 0 .
SOE non-commercial activity practice 25 .
SOE non-commercial activity 0 .
SOE non-commercial spending 50 .
SOE financial reporting practice 100 .
SOE audit timeframe 100 .
SOE annual report disclosure 100 .
SOE balance sheet disclosure 100 .
SOE cash flow statement disclosure 100 .
SOE income statement disclosure 100 .
SOE production disclosure 100 .
SOE production volume disclosure 100 .
SOE sales volume disclosure 100 .
Commodity sale rules 0 .
SOE production buyer selection rule 0 .
SOE production sale price rule 0 .
SOE sales proceed transfer rule 0 .
SOE sales disclosure rule 0 .
Commodity sale disclosures 25 .
SOE sold production volume disclosure 50 .
SOE sold production value disclosure 50 .
SOE production sale date disclosure 0 .
SOE production buyers disclosure 0 .
SOE joint ventures and subsidiaries disclosure 80 .
SOE joint ventures disclosure 100 .
SOE joint venture participatory interest disclosure 100 .
SOE joint venture cost and revenue disclosure 100 .
SOE subsidiaries disclosure 100 .
SOE subsidiaries cost and revenue disclosure 0 .
SOE corporate governance practice 100 .
SOE code of conduct 100 .
SOE board of directors independence 100 .
REVENUE MANAGEMENT 78 83
National budgeting 70 95
Online data portal 0 73
Online data portal coverage 0 .
Online data portal timeliness 0 100
Online data portal machine-readability 0 20
Online data portal open license 0 100
Fiscal rules 100 100
Fiscal rule existence 100 100
Fiscal rule monitoring requirement 100 100
Fiscal rule practice 100 100
Fiscal rule adherence 100 100
Fiscal rule monitoring timeframe 100 100
National budget disclosure 100 100
Revenue projections disclosure 100 100
Budget disclosure 100 100
Government expenditure disclosure 100 100
Resource revenue disclosure 100 100
National debt disclosure 50 100
Debt level disclosure 100 100
Debt currency denomination 0 100
Subnational resource revenue sharing . 78
Subnational resource revenue transfer . .
Subnational resource revenue transfer rules . .
Subnational resource revenue transfer shares . .
Subnational transfer agency rules . 100
Subnational agency rule . 100
Subnational transfer rules . 100
Revenue sharing formula . 100
Revenue share amount specification . 100
Subnational transfer disclosure . 100
Revenues shared disclosure . 100
Revenues shared disclosure timeliness . 100
Revenues shared disclosure by revenue stream . 100
Subnational transfer audit rule . 100
Transfer audit requirement . 100
Subnational transfer audit practice . 100
Transfer audit timeframe . 100
Sovereign wealth funds 86 75
Sovereign wealth fund existence . .
SWF deposit and withdrawal rules 100 100
SWF withdrawal rule 100 100
SWF national budget review requirement 100 100
SWF deposit rule 100 100
SWF deposit and withdrawal practice 100 75
SWF size of fund disclosure 100 100
SWF deposit and withdrawal amounts disclosure 100 0
SWF withdrawal rule adherence 100 100
SWF deposit rule adherence 100 100
SWF investment rules 75 100
SWF domestic investment rule 100 100
SWF asset class rule 50 100
SWF investment practice 100 40
SWF rate of return disclosure 100 0
SWF assets held disclosure 100 0
SWF asset class disclosure 100 0
SWF national budget review practice 100 100
SWF asset class rule adherence 100 100
SWF financial reporting rules 75 67
SWF annual financial reporting requirement 100 0
SWF financial report disclosure rule 100 .
SWF financial audit requirement 100 100
SWF legislative review requirement 0 100
SWF financial reporting practice 67 67
SWF financial report disclosure 100 0
SWF financial audit timeframe 100 100
SWF legislative review 0 100
Enabling environment 50 68
Voice and accountability 13 77
Government effectiveness 65 76
Regulatory quality 65 87
Rule of law 52 67
Control of corruption 38 73
Political stability and absence of violence 42 30
Open data 74 69
Colombia Guyana Lebanon
DRC DRC (oil Ghana Ghana (oil Guinea
(oil and (oil and (oil and
(mining) and gas) (mining) and gas) (mining)
gas) gas) gas)
76 36 38 69 78 62 56 53
76 65 60 83 79 80 55 73
70 68 64 66 75 77 21 76
. . . . . . . .
. . . . . . . .
. . . . . . . .
77 70 50 57 83 80 0 .
80 80 80 100 100 80 0 .
100 80 20 20 100 80 0 .
50 50 50 50 50 80 0 .
88 88 88 75 88 75 0 0
50 100 100 50 100 100 0 0
100 100 100 100 100 100 0 0
100 100 50 50 50 100 0 0
100 50 100 100 100 0 0 0
62 50 100 100 100 100 0 100
50 100 100 100 100 100 0 100
50 0 100 . 100 100 . 100
50 0 100 100 100 100 . 100
100 100 100 . 100 100 . 100
100 33 . 100 67 100 . 100
100 100 . 100 100 100 . 100
100 0 . . 0 100 . 100
100 0 . 100 100 100 . 100
50 100 75 100 50 75 50 100
50 100 100 100 100 0 0 100
50 100 100 100 100 100 100 100
50 100 0 100 0 100 100 100
50 100 100 100 0 100 0 100
100 100 . 100 100 67 . .
100 100 . 100 100 0 . .
100 100 . 100 100 100 . .
100 100 . 100 100 100 . .
50 60 35 100 100 75 10 60
100 20 20 100 100 100 20 20
0 100 50 100 100 50 0 100
0 25 10 25 25 25 10 50
0 0 0 0 0 0 0 0
0 50 20 50 50 50 20 100
100 100 100 0 100 100 0 100
100 100 100 0 100 100 0 100
75 50 50 0 35 75 100 100
100 50 . 0 20 100 . .
50 50 50 0 50 50 100 100
. . . . . . . .
. . . . . . . .
80 69 75 82 80 77 62 56
. . . . . . . .
93 90 90 77 83 87 67 .
100 80 80 100 100 80 50 .
100 100 100 80 100 100 100 .
80 90 90 50 50 80 50 .
77 93 83 60 83 87 67 .
50 100 100 50 100 100 50 .
100 100 100 80 100 80 100 .
80 80 50 50 50 80 50 .
0 100 100 50 100 100 100 100
0 100 100 50 100 100 100 100
87 87 87 87 100 80 50 57
80 80 80 80 100 80 50 50
100 100 100 100 100 80 100 100
80 80 80 80 100 80 0 20
80 80 100 100 100 80 0 80
100 100 100 100 100 100 0 100
100 100 100 100 100 100 0 100
100 100 100 100 100 100 0 0
100 100 100 100 100 100 0 100
0 0 100 . . 0 0 100
. . . . . . . .
100 33 67 100 100 100 100 67
100 0 100 100 100 100 100 100
100 0 0 100 100 100 100 0
100 100 100 100 100 100 100 100
100 0 0 100 0 0 50 0
100 0 0 100 0 0 50 0
100 70 70 85 70 85 60 30
100 70 70 100 70 100 50 30
100 70 70 70 70 70 70 .
79 67 58 100 78 83 83 88
100 100 100 100 100 50 100 100
100 100 100 100 100 100 100 100
100 100 100 100 100 0 100 100
100 100 100 100 100 100 100 100
100 100 100 100 100 0 100 100
100 0 0 100 20 100 100 100
100 0 0 100 20 100 100 100
100 0 0 100 20 100 100 100
100 100 100 100 100 50 100 100
100 100 100 100 100 100 100 100
100 100 100 100 100 0 100 100
100 0 0 100 50 100 100 100
100 0 0 100 50 100 100 100
100 100 100 100 100 100 100 100
100 100 100 100 100 100 100 100
100 100 100 100 100 100 100 100
0 . . 100 100 . . .
0 . . 100 100 . . .
50 100 50 100 75 100 0 25
100 100 100 100 100 100 0 50
0 100 0 100 50 100 0 0
74 55 45 . 84 82 . .
. . . . . . . .
. . . . . . . .
100 100 0 . 100 100 . .
100 100 0 . 100 100 . .
100 100 100 . 100 90 . .
100 100 100 . 100 80 . .
100 100 100 . 100 100 . .
67 33 33 . 100 100 . .
100 0 0 . 100 100 . .
100 100 100 . 100 100 . .
0 0 0 . 100 100 . .
25 0 100 . 50 100 . .
0 0 100 . 0 100 . .
50 0 . . 100 . . .
100 20 0 . 84 100 . .
100 100 0 . 100 100 . .
100 0 0 . 20 100 . .
100 0 0 . 100 100 . .
100 0 0 . 100 100 . .
100 0 0 . 100 100 . .
100 100 . . 100 100 . .
100 100 . . 100 . . .
100 100 . . 100 100 . .
25 100 0 . 75 50 . .
0 100 0 . 100 0 . .
0 100 0 . 0 . . .
100 100 0 . 100 . . .
0 100 0 . 100 100 . .
38 0 . . 100 100 . .
50 0 . . 100 100 . .
50 . . . 100 100 . .
50 0 . . 100 100 . .
0 0 . . 100 100 . .
80 48 80 . 80 67 . .
100 80 80 . 80 100 . .
100 80 80 . 80 100 . .
0 0 80 . 80 0 . .
100 80 . . 80 . . .
100 0 . . 80 . . .
100 50 50 . 50 10 . .
100 0 0 . 0 0 . .
100 100 100 . 100 20 . .
83 26 37 54 85 71 56 50
96 35 35 70 70 80 40 50
82 0 0 0 0 0 0 .
100 0 0 0 0 0 0 .
100 0 0 0 0 0 0 .
80 0 0 0 0 0 0 .
50 0 0 0 0 0 0 .
100 0 0 100 100 100 0 0
100 0 0 100 100 100 0 0
100 . . 100 100 100 . .
100 0 0 50 50 100 0 0
100 0 0 100 100 100 0 0
100 . . 0 0 100 . .
100 75 75 100 100 100 100 100
100 0 0 100 100 100 100 .
100 100 100 100 100 100 100 100
100 100 100 100 100 100 100 100
100 100 100 100 100 100 100 .
100 100 100 100 100 100 100 100
100 100 100 100 100 100 100 100
100 100 100 100 100 100 100 100
78 . 39 39 . 62 . .
. . . . . . . .
. . . . . . . .
. . . . . . . .
100 . 0 100 . 100 . .
100 . 0 100 . 100 . .
100 . 100 100 . 100 . .
100 . 100 100 . 100 . .
100 . 100 100 . 100 . .
100 . 0 50 . 100 . .
100 . 0 20 . 100 . .
100 . . 80 . 100 . .
100 . . 50 . 100 . .
100 . 100 0 . 100 . .
100 . 100 0 . 100 . .
100 . . 0 . 0 . .
100 . . 0 . 0 . .
75 17 . . 100 . 73 .
. . . . . . . .
100 0 . . 100 . 67 .
100 0 . . 100 . 100 .
100 0 . . 100 . 0 .
100 0 . . 100 . 100 .
75 0 . . 100 . 50 .
100 0 . . 100 . . .
0 . . . 100 . . .
100 0 . . 100 . 0 .
100 0 . . 100 . 100 .
100 0 . . 100 . 100 .
100 0 . . 100 . 100 .
100 0 . . 100 . 100 .
40 . . . 100 . 50 .
0 . . . 100 . . .
0 . . . 100 . . .
0 . . . 100 . . .
100 . . . 100 . 0 .
100 . . . 100 . 100 .
67 67 . . 100 . 100 .
0 100 . . 100 . 100 .
. . . . 100 . 100 .
100 100 . . 100 . 100 .
100 0 . . 100 . 100 .
67 . . . 100 . . .
0 . . . 100 . . .
100 . . . 100 . . .
100 . . . 100 . . .
68 17 17 71 71 35 57 36
77 24 24 89 89 45 80 55
76 7 7 60 60 37 57 30
87 11 11 74 74 37 46 56
67 5 5 82 82 15 62 36
73 6 6 79 79 35 77 21
30 10 10 80 80 35 62 13
69 53 53 31 31 42 12 41
Myanmar Myanmar Myanmar
Mexico Mexico (oil Mongolia Morocco Nigeria (oil
(copper (gemstone (oil and
(mining) and gas) (mining) (mining) and gas)
mining) mining) gas)
59 71 70 49 38 35 40 53
60 70 61 40 48 43 52 56
49 78 61 14 20 15 23 25
. . . . . . . .
. . . . . . . .
. . . . . . . .
0 97 77 0 0 0 77 77
0 100 80 0 0 0 80 80
0 100 100 0 0 0 100 100
0 90 50 0 0 0 50 50
88 100 88 0 0 0 0 0
50 100 50 0 0 0 0 0
100 100 100 0 0 0 0 0
100 100 100 0 0 0 0 0
100 100 100 0 0 0 0 0
67 100 100 50 25 0 0 0
100 100 100 100 100 0 0 0
0 100 100 0 0 0 0 0
100 100 100 100 0 0 0 0
. 100 100 0 0 0 0 0
100 . 100 33 50 . . 50
100 . 100 100 100 . . 50
. . 100 0 . . . 0
. . 100 0 0 . . 100
75 75 50 0 0 12 0 25
0 0 0 0 0 0 0 0
100 100 0 0 0 50 0 0
100 100 100 0 0 0 0 100
100 100 100 0 0 0 0 0
10 . 67 50 13 . . .
0 . 0 0 0 . . .
. . 100 100 20 . . .
20 . 100 50 20 . . .
50 50 50 10 35 35 35 60
100 100 100 20 20 20 20 20
0 0 0 0 50 50 50 100
0 0 25 0 25 25 25 10
0 0 0 0 0 0 0 0
0 0 50 0 50 50 50 20
100 100 0 0 50 50 50 0
100 100 0 0 50 50 50 0
0 100 50 0 0 0 0 0
. . 50 0 0 0 . 0
0 100 50 0 0 0 0 0
. . . . . . . .
. . . . . . . .
85 90 85 39 59 57 68 71
. . . . . . . .
80 97 77 0 77 60 83 97
50 100 80 0 80 50 100 100
100 100 100 0 100 80 100 100
90 90 50 0 50 50 50 90
80 80 80 67 77 60 77 67
50 50 50 50 100 50 100 50
100 100 100 100 80 80 80 100
90 90 90 50 50 50 50 50
100 100 50 0 0 0 0 100
100 100 50 0 0 0 0 100
57 100 87 0 60 77 80 87
50 100 80 0 80 80 80 80
100 100 100 0 80 100 80 100
20 100 80 0 20 50 80 80
100 80 100 50 50 50 90 100
100 100 100 100 100 100 100 100
100 100 100 0 100 100 100 100
100 0 100 0 0 0 100 100
100 100 100 100 50 50 50 100
. 100 . . 0 0 100 100
. . . . . . . .
100 100 100 67 100 100 100 33
100 100 100 100 100 100 100 0
100 100 100 0 100 100 100 0
100 100 100 100 100 100 100 100
100 100 100 100 50 50 50 0
100 100 100 100 50 50 50 0
60 60 85 30 60 60 60 85
50 50 100 30 50 50 50 100
70 70 70 . 70 70 70 70
46 42 53 43 60 57 70 57
50 50 100 100 100 100 100 67
100 100 100 100 100 100 100 100
100 0 100 100 100 100 100 100
0 100 100 100 100 100 100 0
0 0 100 100 100 100 100 .
20 20 20 0 20 0 20 0
20 20 20 0 20 0 20 0
20 20 20 0 20 0 20 .
100 50 50 100 100 100 100 100
100 100 100 100 100 100 100 100
100 0 0 100 100 100 100 100
50 50 50 0 0 0 0 0
50 50 50 0 0 0 0 0
75 75 100 50 100 100 100 100
100 100 100 100 100 100 100 100
50 50 100 0 100 100 100 100
0 0 0 0 0 0 . .
0 0 0 0 0 0 . .
25 50 50 50 100 100 100 75
50 100 100 100 100 100 100 50
0 0 0 0 100 100 100 100
. 71 44 64 54 43 45 69
. . . . . . . .
. . . . . . . .
. 100 100 100 100 100 100 100
. 100 100 100 100 100 100 100
. 100 100 50 80 80 100 100
. 100 100 0 80 80 100 100
. 100 100 100 80 80 100 100
. 100 67 67 33 33 33 33
. 100 100 100 0 0 0 0
. 100 100 100 100 100 100 100
. 100 0 0 0 0 0 0
. 0 0 50 100 0 25 0
. 0 0 0 100 0 0 0
. 0 0 100 . 0 50 0
. 100 96 100 20 20 20 100
. 100 100 100 100 100 100 100
. 100 80 100 0 0 0 100
. 100 100 100 0 0 0 100
. 100 100 100 0 0 0 100
. 100 100 100 0 0 0 100
. 100 0 100 90 80 90 100
. 100 0 100 100 80 100 100
. 100 0 100 80 80 80 100
. 75 25 25 38 50 38 0
. 0 0 0 0 . 0 0
. 100 0 0 0 . 0 0
. 100 100 100 100 0 100 0
. 100 0 0 50 100 50 0
. 38 0 25 25 0 0 100
. 50 0 50 50 0 0 100
. 50 0 50 50 0 0 100
. 50 0 0 0 0 0 100
. 0 0 0 0 0 0 100
. 40 56 60 53 53 32 100
. 0 100 100 80 80 80 100
. 0 80 100 80 80 80 100
. 0 0 0 0 0 0 100
. 100 100 100 . . 0 100
. 100 0 0 . . 0 100
. 60 0 60 0 10 10 60
. 100 0 100 0 0 0 100
. 20 0 20 0 20 20 20
56 80 71 40 30 25 30 68
75 94 75 40 30 25 30 70
0 72 0 0 0 0 0 0
0 100 0 0 0 0 0 0
0 100 0 0 0 0 0 0
0 90 0 0 0 0 0 0
0 0 0 0 0 0 0 0
100 100 75 0 0 0 0 100
100 100 100 0 0 0 0 100
100 100 50 . . . . 100
100 100 100 0 0 0 0 50
100 100 . 0 0 0 0 100
100 100 100 . . . . 0
75 100 100 100 100 75 100 100
0 100 100 100 100 100 100 100
100 100 100 100 100 100 100 100
100 100 100 100 100 100 100 100
100 100 100 100 100 0 100 100
100 100 100 100 50 50 50 100
100 100 100 100 100 100 100 100
100 100 100 100 0 0 0 100
37 62 53 . . . . 57
. . . . . . . .
. . . . . . . .
. . . . . . . .
. 100 100 . . . . 100
. 100 100 . . . . 100
50 100 75 . . . . 100
100 100 50 . . . . 100
0 100 100 . . . . 100
43 100 67 . . . . 67
0 100 100 . . . . 100
80 100 100 . . . . 100
50 100 0 . . . . 0
100 100 100 . . . . 100
100 100 100 . . . . 100
0 0 0 . . . . 0
0 0 0 . . . . 0
. 83 86 . . . . 78
. . . . . . . .
. 100 100 . . . . 67
. 100 100 . . . . 100
. 100 100 . . . . 0
. 100 100 . . . . 100
. 100 100 . . . . 100
. 100 100 . . . . 100
. 100 100 . . . . 100
. 100 100 . . . . 100
. 100 100 . . . . .
. . 100 . . . . 0
. . 100 . . . . 0
. . 100 . . . . 0
. 50 75 . . . . 100
. 100 100 . . . . 100
. 0 0 . . . . 100
. 0 . . . . . 100
. 100 100 . . . . 100
. . 100 . . . . 100
. 100 75 . . . . 100
. 100 100 . . . . 100
. 100 100 . . . . 100
. 100 100 . . . . 100
. 100 0 . . . . 100
. 67 67 . . . . 100
. 100 100 . . . . 100
. 100 100 . . . . 100
. 0 0 . . . . 100
62 62 78 68 37 37 37 34
70 70 86 49 42 42 42 58
64 64 61 67 19 19 19 24
81 81 77 68 38 38 38 31
46 46 73 76 23 23 23 33
42 42 60 70 50 50 50 23
39 39 93 55 21 21 21 8
91 91 99 88 65 65 65 64
Tanzania
Peru Qatar (oil Senegal Senegal (oil Tanzania Tunisia Tunisia (oil
(oil and
(mining) and gas) (mining) and gas) (mining) (mining) and gas)
gas)
75 45 75 82 58 55 50 53
76 38 70 76 60 58 48 52
64 27 56 63 66 39 71 44
. . . . . . . .
. . . . . . . .
. . . . . . . .
87 77 97 83 57 77 70 0
80 80 100 100 100 80 80 0
100 100 100 100 20 100 80 0
80 50 90 50 50 50 50 0
100 75 75 75 100 0 88 62
100 50 50 50 100 0 100 50
100 100 50 50 100 0 100 100
100 50 100 100 100 0 50 0
100 100 100 100 100 0 100 100
0 0 75 75 100 38 100 50
0 0 100 100 100 100 100 50
. 0 100 100 . 0 . 50
. 0 100 100 . 0 . 0
. 0 0 0 100 50 100 100
0 0 . 100 100 . 100 0
0 0 . 100 100 . 100 0
. 0 . 100 . . 100 .
. 0 . 100 . . 100 0
75 0 25 50 50 25 75 50
100 0 0 0 0 0 0 0
0 0 100 100 100 0 100 100
100 0 0 100 100 0 100 100
100 0 0 0 0 100 100 0
100 67 50 . 67 . 67 67
100 0 0 . 0 . 0 0
100 100 100 . 100 . 100 100
100 100 50 . 100 . 100 100
50 50 10 10 60 60 10 10
100 0 20 20 20 20 20 20
0 100 0 0 100 100 0 0
50 0 25 25 25 10 0 0
100 0 0 0 0 0 0 0
0 0 50 50 50 20 0 0
100 0 100 100 100 100 100 100
100 0 100 100 100 100 100 100
75 0 50 50 0 0 100 100
100 0 50 . 0 0 100 100
50 0 50 50 0 0 100 100
. . . . . . . .
. . . . . . . .
86 36 89 90 85 89 54 58
. . . . . . . .
93 83 100 100 67 83 100 100
100 100 100 100 50 100 100 100
100 100 100 100 100 100 100 100
80 50 100 100 50 50 100 100
80 67 83 . 67 . 83 77
50 50 100 . 50 . 50 50
100 100 100 . 100 . 100 100
90 50 50 . 50 . 100 80
100 0 100 100 100 100 0 0
100 0 100 100 100 100 0 0
77 67 93 87 77 80 23 57
80 50 80 80 80 80 50 50
100 100 100 100 100 80 0 100
50 50 100 80 50 80 20 20
100 40 88 90 100 90 75 80
100 100 100 100 100 100 100 100
100 0 100 100 100 100 100 100
. 0 100 100 100 100 0 0
100 100 50 50 100 100 100 100
. 0 . 100 . 50 . 100
. . . . . . . .
67 0 100 100 100 100 100 100
100 0 100 100 100 100 100 100
0 0 100 100 100 100 100 100
100 0 100 100 100 100 100 100
100 0 50 50 100 100 0 0
100 0 50 50 100 100 0 0
70 30 100 100 70 70 50 50
70 30 100 100 70 70 50 50
70 . 100 100 70 70 . .
79 26 67 75 46 44 33 39
100 33 50 50 50 38 33 33
100 100 100 100 100 100 100 100
100 0 0 0 0 0 0 0
100 0 100 100 100 50 0 0
100 . 0 0 0 0 . .
100 0 100 100 0 0 0 0
100 0 100 100 0 0 0 0
100 0 100 100 0 0 . 0
100 50 50 50 100 100 50 50
100 100 100 100 100 100 100 100
100 0 0 0 100 100 0 0
100 0 0 50 0 0 0 0
100 0 0 50 0 0 0 0
100 50 100 100 100 100 100 100
100 100 100 100 100 100 100 100
100 0 100 100 100 100 100 100
0 0 . . . . 0 .
0 0 . . . . 0 .
50 50 100 100 25 25 50 50
50 100 100 100 50 50 100 100
50 0 100 100 0 0 0 0
. 65 68 76 41 61 36 68
. . . . . . . .
. . . . . . . .
. 100 100 100 100 100 100 100
. 100 100 100 100 100 100 100
. 100 100 100 100 80 0 100
. 100 100 100 100 80 0 100
. 100 100 100 100 80 0 100
. 33 33 33 67 67 67 100
. 0 0 0 100 100 100 100
. 100 100 100 100 100 100 100
. 0 0 0 0 0 0 100
. 25 100 100 0 0 0 25
. 0 100 100 0 0 0 0
. 50 . . 0 0 0 50
. 100 100 84 20 100 20 80
. 100 100 100 100 100 100 100
. 100 100 20 0 100 0 100
. 100 100 100 0 100 0 100
. 100 100 100 0 100 0 0
. 100 100 100 0 100 0 100
. 100 . 100 0 80 80 100
. 100 . 100 0 80 80 100
. 100 . 100 0 80 80 100
. 25 33 75 50 50 62 75
. 0 0 100 0 0 100 100
. 0 . 100 0 100 100 100
. 100 0 0 100 0 0 100
. 0 100 100 100 100 50 0
. 25 . 100 0 . 25 25
. 50 . 100 0 . 50 50
. 50 . 100 0 . 50 50
. 0 . 100 0 . 0 0
. 0 . 100 0 . 0 0
. 80 . 60 60 68 0 60
. 100 . 100 100 80 0 100
. 100 . 100 100 80 0 100
. 100 . 0 0 80 0 0
. 100 . 100 100 100 0 100
. 0 . 0 0 0 0 0
. 60 10 10 10 0 10 10
. 100 0 0 0 0 0 0
. 20 20 20 20 . 20 20
78 22 80 95 60 53 35 40
99 40 95 95 60 44 35 40
95 0 98 75 42 0 0 0
100 0 100 100 100 0 0 0
100 0 100 0 0 0 0 0
80 0 90 100 20 0 0 0
100 0 100 100 50 0 0 0
100 0 100 100 50 50 0 0
100 0 100 100 100 100 0 0
100 . 100 100 0 0 . .
100 0 100 100 . . 0 0
. 0 . . . . 0 0
100 . 100 100 . . . .
100 100 75 100 100 75 75 100
100 100 0 100 100 100 0 100
100 100 100 100 100 100 100 100
100 100 100 100 100 100 100 100
100 100 100 100 100 0 100 100
100 100 100 100 50 50 100 100
100 100 100 100 100 100 100 100
100 100 100 100 0 0 100 100
62 . 65 . . 47 . .
. . . . . . . .
. . . . . . . .
. . . . . . . .
100 . 50 . . 0 . .
100 . 50 . . 0 . .
100 . 100 . . 0 . .
100 . 100 . . 0 . .
100 . 100 . . . . .
100 . . . . 100 . .
100 . . . . 100 . .
100 . . . . 100 . .
100 . . . . 100 . .
100 . 100 . . 100 . .
100 . 100 . . 100 . .
0 . . . . 100 . .
0 . . . . 100 . .
73 4 . . . 67 . .
. . . . . . . .
67 0 . . . 67 . .
100 0 . . . 100 . .
0 0 . . . 100 . .
100 0 . . . 0 . .
100 0 . . . 0 . .
100 0 . . . . . .
100 0 . . . . . .
100 0 . . . 0 . .
100 0 . . . . . .
50 25 . . . 100 . .
0 0 . . . 100 . .
100 50 . . . 100 . .
80 0 . . . . . .
100 0 . . . . . .
100 0 . . . . . .
100 0 . . . . . .
0 0 . . . . . .
100 . . . . . . .
75 0 . . . 100 . .
100 0 . . . 100 . .
100 . . . . 100 . .
100 0 . . . 100 . .
0 0 . . . 100 . .
67 0 . . . . . .
100 0 . . . . . .
100 0 . . . . . .
0 0 . . . . . .
72 76 75 75 53 53 67 67
82 25 79 79 54 54 81 81
70 90 71 71 29 29 68 68
89 92 73 73 45 45 54 54
56 92 74 74 50 50 83 83
58 92 85 85 64 64 80 80
69 95 79 79 56 56 33 33
79 46 63 63 73 73 72 72
Uganda Uganda (oil
(mining) and gas)
55 49
52 49
46 27
. .
. .
. .
0 77
0 80
0 100
0 50
88 0
100 0
100 0
50 0
100 0
100 88
100 100
. 50
100 100
. 100
100 0
100 0
. 0
100 .
25 25
0 0
0 0
0 0
100 100
100 .
100 .
100 .
100 .
50 50
100 100
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 .
0 0
. .
. .
72 78
. .
60 .
50 .
80 .
50 .
83 .
100 .
100 .
50 .
0 100
0 100
87 57
80 50
100 100
80 20
100 60
100 100
100 50
. 0
100 100
. 50
. .
100 100
100 100
100 100
100 100
100 100
100 100
50 50
50 50
. .
38 38
50 50
100 100
0 0
100 100
0 0
0 0
0 0
0 0
50 50
100 100
0 0
0 0
0 0
100 100
100 100
100 100
. .
. .
25 25
50 50
0 0
. 53
. .
. .
. 100
. 100
. .
. .
. .
. 33
. 0
. 100
. 0
. 100
. 100
. .
. 0
. 0
. 0
. 0
. 0
. 0
. .
. .
. .
. 50
. 0
. 100
. 100
. 0
. .
. .
. .
. .
. .
. 40
. 100
. 0
. 0
. 100
. 0
. 50
. 0
. 100
63 49
48 43
0 0
0 0
0 0
0 0
0 0
40 40
80 80
0 0
0 0
. .
0 0
100 75
100 100
100 100
100 100
100 0
100 100
100 100
100 100
78 52
. .
. .
. .
100 100
100 100
100 100
100 100
100 100
100 .
100 .
100 .
100 .
100 0
100 0
100 .
100 .
. 51
. .
. 33
. 0
. 100
. 0
. 50
. 100
. 100
. 0
. 0
. 0
. 0
. 0
. 25
. 100
. 0
. 0
. 0
. .
. 100
. 100
. 100
. 100
. 100
. 100
. 100
. 100
. 100
50 50
50 50
46 46
58 58
70 70
20 20
44 44
60 60
Number Element Info
4.1 PILOT SUBCOMPONENT

4.1a Pilot information question
4.1b Pilot information question
4.1c Pilot information question
4.1d Pilot information question
4.1.1 Pilot law indicator
4.1.1a Pilot law question
4.1.1b Pilot law question
4.1.2 Pilot practice indicator
4.1.2a Pilot practice question
4.1.2b Pilot practice question
4.1.2c Pilot practice question
4.1.3 Pilot law indicator
4.1.4 Pilot practice Indicator
4.1.5 Pilot law Indicator
4.2 PILOT SUBCOMPONENT
4.2a Pilot information question
4.2b Pilot information question
4.2.1d Pilot practice question
4.2.1e Pilot practice question
4.2.1f Pilot practice question
Azerbaijan Colombia
Element name
(oil and gas) (mining)
Economic Linkages . .
Local content legal framework existence . .
Local content legal framework coverage . .
Forward economic linkages legal framework existence . .
Forward economic linkages legal framework coverage . .
Local content rules 0 0
Procurement outcome statistics rule 0 0
Employment outcome statistics rule 0 0
Local content practice 7 7
Baseline local content assessment 0 0
Procurement statistics practice 0 20
Employment statistics practice 20 0
Forward linkages rules 0 50
Processing statistics rule 0 50
Domestic supply statistics reporting rule 0 50
Forward linkages transparency practice 33 10
Baseline forward linkages practice 0 .
Processing statistics reporting practice 100 20
Domestic supply reporting practice 0 0
Extractive sector suppliers rules 50 0
Supplier identity transparency rule 100 0
Supplier beneficial ownership rule 0 0
Extractive sector suppliers practice 25 0
Supplier identity transparency practice 50 0
Supplier beneficial ownership practice 0 0
Energy Transition . .
Renewable energy targets . .
SOE and renewable energy . .
Climate related financial risks 30 .
SOE current at-risk upstream exploration and appraisal expenditure 100 .
SOE current at-risk upstream development expenditure 0 .
SOE projected at-risk upstream expenditure 0 .
Break-even prices for upstream projects 0 .
Price forecasts and scenarios 0 .
Fossil-fuel subsidies disclosure 80 .
Environmental impacts 100 100
Emissions from extractive operations 100 100
Emissions from flaring at extractive operation 100 .
Colombia Guyana Lebanon
DRC DRC (oil Ghana Ghana (oil Guinea Mexico
(mining) and gas) (mining) and gas) (mining) (mining)
gas) gas) gas)
. . . . . . . . .
. . . . . . . . .
. . . . . . . . .
. . . . . . . . .
. . . . . . . . .
50 50 0 0 0 50 0 . .
0 0 0 0 0 0 0 . .
100 100 0 0 0 100 0 . .
0 27 40 7 33 33 0 . 0
0 0 0 0 0 0 0 . .
0 0 20 0 50 0 0 . 0
0 80 100 20 50 100 0 . 0
0 0 25 . 50 0 0 . .
0 0 0 . 50 0 0 . .
0 0 50 . 50 0 0 . .
50 0 0 0 33 33 . . 0
. 0 0 . 0 0 . . 0
50 0 . 0 0 100 . . 0
50 0 0 0 100 0 . . 0
0 85 50 50 50 0 0 100 0
0 70 100 0 0 0 0 100 0
0 100 0 100 100 0 0 100 0
25 0 0 50 0 50 0 50 0
50 0 0 100 0 100 0 50 0
0 0 0 0 0 0 0 50 0
. . . . . . . . .
. . . . . . . . .
. . . . . . . . .
63 . 7 . 62 . 0 0 .
100 . 20 . 100 . . . .
0 . 0 . 100 . . . .
100 . 0 . 100 . . . .
80 . 0 . 0 . . . .
80 . 0 . 50 . 0 . .
20 . 20 . 20 . . 0 .
100 0 0 0 0 0 0 . 50
100 0 0 0 0 0 0 . 50
100 . 0 . 0 . 0 . .
Myanmar Myanmar Nigeria
Mexico (oil Mongolia Morocco Myanmar Peru
(copper (gemstone (oil and
and gas) (mining) (mining) (oil and gas) (mining)
mining) mining) gas)
. . . . . . . .
. . . . . . . .
. . . . . . . .
. . . . . . . .
. . . . . . . .
0 0 . 0 0 0 0 50
0 0 . 0 0 0 0 50
0 0 . 0 0 0 0 50
0 0 0 7 7 17 0 23
0 0 . 0 0 0 0 0
0 0 0 0 0 0 0 20
0 0 0 20 20 50 0 50
0 0 . . 0 . 0 .
0 0 . . 0 . 0 .
0 0 . . 0 . 0 .
33 25 0 0 0 20 50 0
0 . . . 0 . 0 .
50 50 0 0 0 20 50 0
50 0 0 0 0 20 100 0
35 35 0 0 0 0 0 0
70 70 0 0 0 0 0 0
0 0 0 0 0 0 0 0
25 25 0 0 0 0 0 0
50 50 0 0 0 0 0 0
0 0 0 0 0 0 0 0
. . . . . . . .
. . . . . . . .
. . . . . . . .
60 . . . . 0 0 .
100 . . . . 0 0 .
0 . . . . 0 0 .
100 . . . . 0 0 .
0 . . . . . . .
80 . . . . 0 0 .
80 . . . . 0 . .
50 0 50 0 0 25 75 100
50 0 50 0 0 50 50 100
50 . . . . 0 100 .
Senegal Tunisia Uganda
Qatar (oil Senegal Tanzania Tanzania Tunisia Uganda
and gas) (mining) (mining) (oil and gas) (mining) (mining)
gas) gas) gas)
. . . . . . . . .
. . . . . . . . .
. . . . . . . . .
. . . . . . . . .
. . . . . . . . .
0 25 100 100 0 0 0 0 0
0 0 100 100 0 0 0 0 0
0 50 100 100 0 0 0 0 0
17 53 53 13 13 0 0 0 57
0 0 0 0 0 0 0 0 100
0 80 80 20 20 0 0 0 50
50 80 80 20 20 0 0 0 20
0 0 0 0 0 0 0 0 0
0 0 0 0 . 0 0 0 0
0 . 0 0 0 0 0 . 0
13 33 33 0 10 0 0 0 0
0 0 0 0 0 0 0 0 0
20 0 0 0 . 0 0 0 .
20 100 100 0 20 0 0 0 .
50 0 50 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
100 0 100 0 0 0 0 0 0
50 50 50 0 0 0 0 0 25
100 100 100 0 0 0 0 0 50
0 0 0 0 0 0 0 . 0
. . . . . . . . .
. . . . . . . . .
. . . . . . . . .
10 . 0 . 0 . 33 . 0
0 . 0 . 0 . 0 . 0
0 . 0 . 0 . 0 . 0
0 . 0 . 0 . 0 . 0
. . 0 . 0 . 0 . 0
50 . 0 . 0 . 100 . 0
0 . 0 . 0 . 100 . .
100 0 0 0 0 0 0 0 0
100 0 0 0 0 0 0 0 0
100 . 0 . 0 . 0 . 0
Azerbaijan (oil and gas)

Detailed scores and trends between the 2017 and 2021 Resource Governance Index
2017 RGI Score
0 Resource Governance Index 47
1 VALUE REALIZATION 49
1.1 Licensing 28
1.1a Resources ownership definition Information only
1.1b Licensing authority Information only
1.1c Licensing process Information only
1.1.1 Reserves disclosure 77
1.1.1a Reserves volume disclosure 80
1.1.1b Reserves disclosure timeliness 100
1.1.1c Reserves disclosure machine-readability 50
1.1.2 Cadaster 75
1.1.2a Cadaster coverage 100
1.1.2b Cadaster platform 100
1.1.2c Cadaster block coverage 0
1.1.2d Cadaster interest holders 100
1.1.3 Pre-licensing round rules 0
1.1.3a Qualification criteria requirement 0
1.1.3b Biddable terms disclosure requirement 0
1.1.3c Licensing process requirement 0
1.1.3d Licensing authority independence 0
1.1.4 Pre-licensing round practice 0
1.1.4a Qualification criteria disclosure 0
1.1.4b Biddable terms disclosure 0
1.1.4c Licensing process rule disclosure 0
1.1.5 Post-licensing round rules 25
1.1.5a License applicant disclosure requirement 0
1.1.5b License winner disclosure requirement 0
1.1.5c Block allocation disclosure requirement 0
1.1.5d Licensing decision appeal requirement 100
1.1.6 Post-licensing round practice 33
1.1.6a License applicant disclosure 0
1.1.6b License winner disclosure 50
1.1.6c Block allocation disclosure 50
1.1.7 Financial interest disclosure rules 35
1.1.7a Public officials asset disclosure requirement 20
1.1.7b Beneficial ownership requirement 50
1.1.8 Financial interest disclosure practice 0
1.1.8a Public officials asset disclosure 0
1.1.8b Beneficial ownership disclosure 0
1.1.9 Contract disclosure rules 0
1.1.9a Contract disclosure requirement 0
1.1.10 Contract disclosure 35
1.1.10a Recent contract disclosure 20
1.1.10b Comprehensive contract disclosure 50
1.1.10c License compliance authority Information only
1.1.10d License ratification Information only
1.2 Taxation 59
1.2a Extractives fiscal system Information only
1.2.1 Production disclosure 77
1.2.1a Production volume disclosure 50
1.2.1b Production disclosure timeliness 100
1.2.1c Production disclosure machine-readability 80
1.2.2 Export disclosure 77
1.2.2a Export value disclosure 50
1.2.2b Export disclosure timeliness 100
1.2.2c Export disclosure machine-readability 80
1.2.3 Company payment rules 50
1.2.3a Payment disclosure requirement 50
1.2.4 Company payment disclosure 100
1.2.4a Payment disclosure 100
1.2.4b Payment disclosure timeliness 100
1.2.4c Payment disclosure disaggregation 100
1.2.5 Taxation rules 80
1.2.5a Income tax rate rule 100
1.2.5b Royalty rate rule 100
1.2.5c State equity rule 0
Withholding tax rate rule
1.2.5d 100
1.2.5e Production sharing arrangement rule 100
1.2.5f Tax authority Information only
1.2.6 Tax authority rules 17
1.2.6a Payment deposit requirement 50
1.2.6b Taxpayer audit requirement 0
1.2.6c Tax authority audit requirement 0
1.2.7 Tax authority practice 0
1.2.7a Tax authority audit timeframe 0
1.2.8 EITI affiliation and reporting 75
1.2.8a EITI affiliation 50
1.2.8b EITI report timeliness 100
1.3 Local impact 38
1.3.1 EIA/SIA rules 25
1.3.1a EIA requirement 50
1.3.1b EIA disclosure requirement 0
1.3.1c SIA requirement .
1.3.1d SIA disclosure requirement .
1.3.2 EIA/SIA disclosure 100
1.3.2a EIA disclosure practice 100
1.3.2b SIA disclosure practice .
1.3.3 Environmental mitigation plan rules 0
1.3.3a Environmental mitigation plan requirement 0
1.3.3b Environmental mitigation plan disclosure requirement 0
1.3.4 Environmental mitigation plan disclosure .
1.3.4a Environmental mitigation plan disclosure practice .
1.3.5 Environmental compliance rules 50
1.3.5a Environmental penalty requirement 100
1.3.5b Project closure requirement 0
1.3.6 Environmental compliance practice 0
1.3.6a Project closure compliance 0
1.3.7 Compensation to land users and owners rules 50
1.3.7a Landowners compensation requirement 100
1.3.7b Resettlement requirement 0
1.4 State-owned enterprises 70
1.4a Government equity shares Information only
1.4b SOE production sharing Information only
1.4.1 SOE-government transfers rules 100
1.4.1a SOE-government transfers governance rule 100
1.4.2 SOE-government transfers disclosure 100
1.4.2a Government-SOE receipt disclosure 100
1.4.2b SOE-government transfer disclosure 100
1.4.3 SOE financial reporting rules 33
1.4.3a SOE annual report disclosure requirement 50
1.4.3b SOE financial audit requirement 50
1.4.3c SOE report legislative review requirement 0
1.4.4 SOE non-commercial activity practice 50
1.4.4a SOE non-commercial activity 0
1.4.4b SOE non-commercial spending 100
1.4.5 SOE financial reporting practice 100
1.4.5a SOE audit timeframe 100
1.4.5b SOE annual report disclosure 100
1.4.5c SOE balance sheet disclosure 100
1.4.5d SOE cash flow statement disclosure 100
1.4.5e SOE income statement disclosure 100
1.4.6 SOE production disclosure 100
1.4.6a SOE production volume disclosure 100
1.4.6b SOE sales volume disclosure 100
1.4.7 Commodity sale rules 0
1.4.7a SOE production buyer selection rule 0
1.4.7b SOE production sale price rule 0
1.4.7c SOE sales proceed transfer rule 0
1.4.7d SOE sales disclosure rule 0
1.4.8 Commodity sale disclosures 38
1.4.8a SOE sold production volume disclosure 50
1.4.8b SOE sold production value disclosure 50
1.4.8c SOE production sale date disclosure 0
1.4.8d SOE production buyers disclosure 50
1.4.9 SOE joint ventures and subsidiaries disclosure 80
1.4.9a SOE joint ventures disclosure 100
1.4.9b SOE joint venture participatory interest disclosure 100
1.4.9c SOE joint venture cost and revenue disclosure 100
1.4.9d SOE subsidiaries disclosure 100
1.4.9e SOE subsidiaries cost and revenue disclosure 0
1.4.10 SOE corporate governance practice 100
1.4.10a SOE code of conduct 100
1.4.10b SOE board of directors independence 100
2 REVENUE MANAGEMENT 43
2.1 National budgeting 33
2.1.1 Online data portal 0
2.1.1a Online data portal coverage 0
2.1.1b Online data portal timeliness 0
2.1.1c Online data portal machine-readability 0
2.1.1d Online data portal open license 0
2.1.2 Fiscal rules 40
2.1.2a Fiscal rule existence 80
2.1.2b Fiscal rule monitoring requirement 0
2.1.3 Fiscal rule practice 50
2.1.3a Fiscal rule adherence 100
2.1.3b Fiscal rule monitoring timeframe 0
2.1.4 National budget disclosure 75
2.1.4a Revenue projections disclosure 0
2.1.4b Budget disclosure 100
2.1.4c Government expenditure disclosure 100
2.1.4d Resource revenue disclosure 100
2.1.5 National debt disclosure 0
2.1.5a Debt level disclosure 0
2.1.5b Debt currency denomination 0
2.2 Subnational resource revenue sharing .
2.2a Subnational resource revenue transfer Information only
2.2b Subnational resource revenue transfer rules Information only
2.2c Subnational resource revenue transfer shares Information only
2.2.1 Subnational transfer agency rules .
2.2.1a Subnational agency rule .
2.2.2 Subnational transfer rules .
2.2.2a Revenue sharing formula .
2.2.2b Revenue share amount specification .
2.2.3 Subnational transfer disclosure .
2.2.3a Revenues shared disclosure .
2.2.3b Revenues shared disclosure timeliness .
2.2.3c Revenues shared disclosure by revenue stream .
2.2.4 Subnational transfer audit rule .
2.2.4a Transfer audit requirement .
2.2.5 Subnational transfer audit practice .
2.2.5a Transfer audit timeframe .
2.3 Sovereign wealth funds 52
2.3a Sovereign wealth fund existence Information only
2.3.1 SWF deposit and withdrawal rules 17
2.3.1a SWF withdrawal rule 0
2.3.1b SWF national budget review requirement 0
2.3.1c SWF deposit rule 50
2.3.2 SWF deposit and withdrawal practice 75
2.3.2a SWF size of fund disclosure 100
2.3.2b SWF deposit and withdrawal amounts disclosure 100
2.3.2c SWF withdrawal rule adherence 0
2.3.2d SWF deposit rule adherence 100
2.3.3 SWF investment rules 25
2.3.3a SWF domestic investment rule 0
2.3.3b SWF asset class rule 50
2.3.4 SWF investment practice 80
2.3.4a SWF rate of return disclosure 100
2.3.4b SWF assets held disclosure 100
2.3.4c SWF asset class disclosure 100
2.3.4d SWF national budget review practice 0
2.3.4e SWF asset class rule adherence 100
2.3.5 SWF financial reporting rules 50
2.3.5a SWF annual financial reporting requirement 50
2.3.5b SWF financial report disclosure rule 100
2.3.5c SWF financial audit requirement 50
2.3.5d SWF legislative review requirement 0
2.3.6 SWF financial reporting practice 67
2.3.6a SWF financial report disclosure 100
2.3.6b SWF financial audit timeframe 100
2.3.6c SWF legislative review 0
3 ENABLING ENVIRONMENT 49
3.1 Voice and accountability 15
3.2 Government effectiveness 61
3.3 Regulatory quality 66
3.4 Rule of law 54
3.5 Control of corruption 37
3.6 Political stability and absence of violence 40
3.7 Open data 70
PERFORMANCE BANDS
Good Scores over 75
2021 RGI Score Trend Satisfactory Scores 60-74
56 9 Weak Scores 45-59
Poor Scores 30-44
39 -10 Failing Scores under 30
11 -17
Information only .
Information only .
Information only .
0 -77
0 -80
0 -100
0 -50
0 -75
0 -100
0 -100
0 0
0 -100
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
25 0
0 0
0 0
0 0
100 0
23 -10
0 0
50 0
20 -30
10 -25
20 0
0 -50
0 0
0 0
0 0
0 0
0 0
50 15
50 30
50 0
Information only .
Information only .
56 -3
Information only .
87 10
80 30
100 0
80 0
77 0
50 0
100 0
80 0
50 0
50 0
80 -20
80 -20
80 -20
80 -20
80 0
100 0
100 0
0 0
100 0
100 0
Information only .
17 0
50 0
0 0
0 0
0 0
0 0
55 -20
40 -10
70 -30
28 -10
25 0
100 50
0 0
0 .
0 .
20 -80
20 -80
20 .
50 50
100 100
0 0
0 .
0 .
50 0
100 0
0 0
0 0
0 0
50 0
100 0
0 0
60 -10
Information only .
Information only .
0 -100
0 -100
100 0
100 0
100 0
67 34
100 50
100 50
0 0
25 -25
0 0
50 -50
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
0 0
0 0
0 0
0 0
0 0
25 -13
50 0
50 0
0 0
0 -50
80 0
100 0
100 0
100 0
100 0
0 0
100 0
100 0
100 0
78 35
70 37
0 0
0 0
0 0
0 0
0 0
100 60
100 20
100 100
100 50
100 0
100 100
100 25
100 100
100 0
100 0
100 0
50 50
100 100
0 0
. .
Information only .
Information only .
Information only .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
86 34
Information only .
100 83
100 100
100 100
100 50
100 25
100 0
100 0
100 100
100 0
75 50
100 100
50 0
100 20
100 0
100 0
100 0
100 100
100 0
75 25
100 50
100 0
100 50
0 0
67 0
100 0
100 0
0 0
50 1
13 -2
65 4
65 -1
52 -2
38 1
42 2
74 4
Azerbaijan (oil and gas)

2021 RGI Answers and Justifications
Number Type 2021 Question
1 COMPONENT VALUE REALIZATION

1.1 SUBCOMPONENT Licensing
1.1a Information only Resources ownership definition
How does the country legally define the ownership of
subsoil extractive resources?
1.1b Information only Licensing authority

Who is the licensing authority (i.e. who has the authority
to grant exploration and extraction rights to companies)?
1.1c Information only Licensing process

What licensing process does the licensing authority
follow?
1.1.1 Practice Indicator Reserves disclosure
1.1.1a Practice Question Reserves volume disclosure
Does the government publicly disclose data on extractive
resource reserves?
1.1.1b Practice Question Reserves disclosure timeliness

How up-to-date is the publicly disclosed data on
extractive resource reserves?
1.1.1c Practice Question Reserves disclosure machine-readability

Is the data disclosed on extractive resource reserves
machine-readable?
1.1.2 Practice Indicator Cadaster

1.1.2a Practice Question Cadaster coverage
Does a government agency maintain a publicly available
centralized registry of rights and license details (i.e. a
cadaster), including, at a minimum the name of the
license holder, as well as all or some of the following
elements:
- Coordinates
- Date/year of application and award
- Duration
- Type of license
- Names of companies that hold an interest in the block
1.1.2b Practice Question Cadaster platform
Is the publicly available registry of licenses/contracts
available online, offline or in paper?
1.1.2c Practice Question Cadaster block coverage

Does the publicly available registry of licenses/contracts
cover areas/blocks?
1.1.2d Practice Question Cadaster interest holders

give the names of companies that hold an interest in a
given area/block?
1.1.3 Law Indicator Pre-licensing round rules

1.1.3a Law Question Qualification criteria requirement
Is the government required to set pre-defined criteria by
which companies become qualified to participate in a
licensing process?
1.1.3b Law Question Biddable terms disclosure requirement
Prior to each licensing process, is the licensing authority
required to disclose a list of biddable terms or negotiable
terms?
1.1.3c Law Question Licensing process requirement

Prior to each license process, is the licensing authority
required to disclose the rules governing the licensing
process, such as auction or negotiation rules?
1.1.3d Law Question Licensing authority independence

Is the licensing authority independent from the SOE?
1.1.4 Practice Indicator Pre-licensing round practice

1.1.4a Practice Question Qualification criteria disclosure
From 2019 onwards, did the licensing authority publicly
disclose minimum pre-defined criteria by which
companies become qualified to participate in licensing
processes?
1.1.4b Practice Question Biddable terms disclosure
From 2019 onwards, and prior to each licensing process,
did the licensing authority actually disclose a list of
biddable or negotiable terms?
1.1.4c Practice Question Licensing process rule disclosure

did the licensing authority actually disclose the rules
governing the licensing process, such as auction or
negotiation rules?
1.1.5 Law Indicator Post-licensing round rules

1.1.5a Law Question License applicant disclosure requirement
Following each licensing process, is the licensing
authority required to disclose the list of companies that
submitted license applications (in the case of a first-
come, first served; or negotiation round) or bids (in the
case of an auction)?
1.1.5b Law Question License winner disclosure requirement

authority required to publicly disclose the identity of the
winning bidder or applicant?
1.1.5c Law Question Block allocation disclosure requirement
Following the licensing process, is the licensing
authority required to publicly disclose the list of areas or
blocks allocated?
1.1.5d Law Question Licensing decision appeal requirement

Are there rules that companies can follow to appeal
licensing decisions?
1.1.6 Practice Indicator Post-licensing round practice

1.1.6a Practice Question License applicant disclosure
From 2019 onwards, and after each licensing process,
did the licensing authority actually disclose the list of
companies that submitted license applications (in the
case of a first-come, first served; or negotiation round) or
bids (in the case of an auction)?
1.1.6b Practice Question License winner disclosure

did the licensing authority actually disclose the identity
of the winning bidder/applicant?
1.1.6c Practice Question Block allocation disclosure
areas/blocks allocated?
1.1.7 Law Indicator Financial interest disclosure rules

1.1.7a Law Question Public officials asset disclosure requirement
Are senior public officials required to publicly disclose
their financial holdings in extractive companies?
1.1.7b Law Question Beneficial ownership requirement

Do rules require public disclosure of beneficial owners
of extractive companies?
1.1.8 Practice Indicator Financial interest disclosure practice

1.1.8a Practice Question Public officials asset disclosure
From 2019 onwards, have senior public officials
publicly disclosed their financial holdings in extractive
companies?
1.1.8b Practice Question Beneficial ownership disclosure
From 2019 onwards, have the beneficial owners of
extractive companies been disclosed?
1.1.9 Law Indicator Contract disclosure rules

1.1.9a Law Question Contract disclosure requirement
Is the government required to publicly disclose all
signed licenses/contracts with extractive companies?
1.1.10 Practice Indicator Contract disclosure

1.1.10a Practice Question Recent contract disclosure
From 2019 onwards, has the government publicly
disclosed signed licences/contracts?
1.1.10b Practice Question Comprehensive contract disclosure

Has the government publicly disclosed all active
licenses/contracts, regardless of when they were signed?
1.1.10c Information only License compliance authority
Who has the primary authority to monitor compliance
with the operational aspects of licenses/contracts?
1.1.10d Information only License ratification

Is the legislature required to ratify licenses/contracts?
1.2 SUBCOMPONENT Taxation

1.2a Information only Extractives fiscal system
What is the fiscal system for extractive resources?
1.2.1 Practice Indicator Production disclosure

1.2.1a Practice Question Production volume disclosure
Does the government publicly disclose data on the
volume of extractive resource production?
1.2.1b Practice Question Production disclosure timeliness
How up-to-date is the publicly disclosed data on the
1.2.1c Practice Question Production disclosure machine-readability

Is the data disclosed on the volume of extractive
resource production machine-readable?
1.2.2 Practice Indicator Export disclosure

1.2.2a Practice Question Export value disclosure
Does the government publicly disclose data on the value
of extractive resource exports?
1.2.2b Practice Question Export disclosure timeliness

value of extractive resource exports?
1.2.2c Practice Question Export disclosure machine-readability
Is the data disclosed on the value of extractive resource
exports machine-readable?
1.2.3 Law Indicator Company payment rules

1.2.3a Law Question Payment disclosure requirement
Is the government required to publicly disclose data on
payments from extractive companies to the government?
1.2.4 Practice Indicator Company payment disclosure

1.2.4a Practice Question Payment disclosure
of tax/payment receipts?
1.2.4b Practice Question Payment disclosure timeliness

How up-to-date is government data on the value of
tax/payment receipts?
1.2.4c Practice Question Payment disclosure disaggregation
Is the most recent publicly available data on tax and
payment receipts disaggregated by payment type?
1.2.5 Law Indicator Taxation rules

1.2.5a Law Question Income tax rate rule
Do rules specify the income tax rate(s) applying to
extractive companies?
1.2.5b Law Question Royalty rate rule

Do rules specify the royalty rate(s) applying to extractive
companies?
1.2.5c Law Question State equity rule

Do rules specify the level of state equity (or options for
state equity such as carried interest) in extractive
companies ?
1.2.5d Law Question Withholding tax rate rule
Do rules specify the withholding tax rate(s) applying to

extractive companies payments?
1.2.5e Law Question Production sharing arrangement rule

For countries using production sharing agreements, do
rules specify the company and government production
shares?
1.2.5f Information only Tax authority

Who is the tax authority (i.e. who has the authority to
collect taxes and payments from extractive companies)?
1.2.6 Law Indicator Tax authority rules

1.2.6a Law Question Payment deposit requirement
Is the government required to make all payments to the
national treasury or deposit them into a national resource
account, aside from amounts legally retained by SOEs?
1.2.6b Law Question Taxpayer audit requirement
Is the national tax authority required to audit extractive
companies?
1.2.6c Law Question Tax authority audit requirement

Is the national tax authority required to periodically be
audited by an external body?
1.2.7 Practice Indicator Tax authority practice

1.2.7a Practice Question Tax authority audit timeframe
Was the national tax authority audited over the most
recently completed audit timeframe?
1.2.8 Practice Indicator EITI affiliation and reporting

1.2.8a Practice Question EITI affiliation
Is the country EITI-compliant?
1.2.8b Practice Question EITI report timeliness
How up-to-date is the data contained in the country's
most recent EITI report?
1.3 SUBCOMPONENT Local impact

1.3.1 Law Indicator EIA/SIA rules
1.3.1a Law Question EIA requirement
Are extractive companies required to prepare an EIA
prior to development?
1.3.1b Law Question EIA disclosure requirement

Is there a requirement for the EIA to be publicly
disclosed?
1.3.1c Law Question SIA requirement

Are extractive companies required to prepare an SIA
1.3.1d Law Question SIA disclosure requirement

Is there a requirement for the SIA to be publicly
disclosed?
1.3.2 Practice Indicator EIA/SIA disclosure

1.3.2a Practice Question EIA disclosure practice
From 2019 onwards, have all EIAs been publicly
disclosed?
1.3.2b Practice Question SIA disclosure practice

From 2019 onwards, have all SIAs been publicly
disclosed?
1.3.3 Law Indicator Environmental mitigation plan rules

1.3.3a Law Question Environmental mitigation plan requirement
Are extractive companies required to prepare
environmental mitigation management plans prior to
development?
1.3.3b Law Question Environmental mitigation plan disclosure requirement

Is there a requirement for environmental mitigation
management plans to be publicly disclosed?
1.3.4 Practice Indicator Environmental mitigation plan disclosure

1.3.4a Practice Question Environmental mitigation plan disclosure practice
From 2019 onwards, have all environmental mitigation
management plans been publicly disclosed?
1.3.5 Law Indicator Environmental compliance rules

1.3.5a Law Question Environmental penalty requirement
Do rules require the government to set penalties (i.e.
fines, license suspension or license revocation) for non-
compliance with environmental mitigation management
plans?
1.3.5b Law Question Project closure requirement

Are there rules governing rehabilitation and closure of
extractive projects?
1.3.6 Practice Indicator Environmental compliance practice

1.3.6a Practice Question Project closure compliance
From 2019 onwards, have the procedures governing
rehabilitation and closure of extractive projects been
adhered to?
1.3.7 Law Indicator Compensation to land users and owners rules

1.3.7a Law Question Landowners compensation requirement
Are there rules governing expropriation, compensation
and resettlement to landowners or users of land when
project development interferes with the land they own or
use?
1.3.7b Law Question Resettlement requirement
Are there specific procedures governing the resettlement
of land users when project development interferes with
their access to or use of land?
1.4 SUBCOMPONENT State-owned enterprises

1.4a Information only Government equity shares
What proportion of equity shares does the government
own in extractive companies?
1.4b Information only SOE production sharing

Does the SOE receive a production share or in-kind
payments from extractive companies?
1.4.1 Law Indicator SOE-government transfers rules

1.4.1a Law Question SOE-government transfers governance rule
Are there rules governing fiscal transfers between the
government and the SOE?
1.4.2 Practice Indicator SOE-government transfers disclosure

1.4.2a Practice Question Government-SOE receipt disclosure
Does the government publicly disclose how much
revenue it receives from the SOE?
1.4.2b Practice Question SOE-government transfer disclosure

Does the SOE publicly disclose how much revenue it
transfers to the government?
1.4.3 Law Indicator SOE financial reporting rules

1.4.3a Law Question SOE annual report disclosure requirement
Is the SOE required to publicly disclose annual reports
containing information on its finances and operations?
1.4.3b Law Question SOE financial audit requirement

Do rules require a periodic audit of the SOE's financial
statements by an external body?
1.4.3c Law Question SOE report legislative review requirement
Is the SOE required to submit annual reports to the
legislature on its commercial, non-commercial (i.e.
regulatory) and non-operational activities (i.e. activities
not related to resource extraction)?
1.4.4 Practice Indicator SOE non-commercial activity practice

1.4.4a Practice Question SOE non-commercial activity
From 2019 onwards, did the SOE engage in non-
commercial activities (e.g. payments for social services,
public infrastructure, fuel subsidies, national debt
servicing)?
1.4.4b Practice Question SOE non-commercial spending

Has the SOE publicly disclosed the amount spent on
non-commercial activities?
1.4.5 Practice Indicator SOE financial reporting practice

1.4.5a Practice Question SOE audit timeframe
Did an external body audit the SOE's annual financial
statements over the most recently completed audit
timeframe?
1.4.5b Practice Question SOE annual report disclosure
Has the SOE publicly disclosed annual reports on its
finances and operations?
1.4.5c Practice Question SOE balance sheet disclosure

Does the SOE's most recent public annual report include
a balance sheet statement?
1.4.5d Practice Question SOE cash flow statement disclosure

a cash flow statement?
1.4.5e Practice Question SOE income statement disclosure
an income statement?
1.4.6 Practice Indicator SOE production disclosure

1.4.6a Practice Question SOE production volume disclosure
Does the SOE publicly disclose its aggregate production
volume?
1.4.6b Practice Question SOE sales volume disclosure

Does the SOE publicly disclose its aggregate sales
volume?
1.4.7 Law Indicator Commodity sale rules

1.4.7a Law Question SOE production buyer selection rule
Are there rules that govern how the SOE should select
the buyers of its production?
1.4.7b Law Question SOE production sale price rule
Are there rules that determine the prices at which the
SOE should sell its production?
1.4.7c Law Question SOE sales proceed transfer rule

Are there rules that govern how the proceeds from the
sale of the SOE's production should be transferred to the
government?
1.4.7d Law Question SOE sales disclosure rule

Are there rules that require the SOE or government to
publicly disclose information on the sale of production
by the SOE?
1.4.8 Practice Indicator Commodity sale disclosures

1.4.8a Practice Question SOE sold production volume disclosure
Does the SOE or government publicly disclose the
volume of production sold by the SOE?
1.4.8b Practice Question SOE sold production value disclosure
Does the SOE or government publicly disclose the value
of the production sold by the SOE?
1.4.8c Practice Question SOE production sale date disclosure

Does the SOE or government publicly disclose the date
of the production sales executed by the SOE?
1.4.8d Practice Question SOE production buyers disclosure

names of the companies that bought the production sold
by the SOE?
1.4.9 Practice Indicator SOE joint ventures and subsidiaries disclosure

1.4.9a Practice Question SOE joint ventures disclosure
Does the SOE publicly disclose its participation in joint
ventures?
1.4.9b Practice Question SOE joint venture participatory interest disclosure
Does the SOE publicly disclose its levels of ownership
in joint ventures?
1.4.9c Practice Question SOE joint venture cost and revenue disclosure
Does the SOE publicly disclose the costs and revenues
deriving from its participation in joint ventures?
1.4.9d Practice Question SOE subsidiaries disclosure

Does the SOE publicly disclose a list of its subsidiaries?
1.4.9e Practice Question SOE subsidiaries cost and revenue disclosure

deriving from its subsidiaries?
1.4.10 Practice Indicator SOE corporate governance practice

1.4.10a Practice Question SOE code of conduct
Does the SOE have a publicly available code of
conduct?
1.4.10b Practice Question SOE board of directors independence

Is the majority of the SOE's board of directors
independent of the government (i.e. at least half of all
board members do not hold positions in the current
central government)?
2 COMPONENT REVENUE MANAGEMENT

2.1 SUBCOMPONENT National budgeting
2.1.1 Practice Indicator Online data portal
2.1.1a Practice Question Online data portal coverage
Does the government have an online data portal
containing publicly available data on reserves,
production and exports?
2.1.1b Practice Question Online data portal timeliness

Does the online data portal contain the most recent
publicly available data on reserves, production and
exports?
2.1.1c Practice Question Online data portal machine-readability

Is the data contained in the online data portal machine-
readable?
2.1.1d Practice Question Online data portal open license
Is the data contained in the online data portal available
under an open license?
2.1.2 Law Indicator Fiscal rules

2.1.2a Law Question Fiscal rule existence
Does the country have a numerical fiscal rule?
2.1.2b Law Question Fiscal rule monitoring requirement

Do rules require that an external body periodically
monitor the government's adherence to the numerical
fiscal rule?
2.1.3 Practice Indicator Fiscal rule practice

2.1.3a Practice Question Fiscal rule adherence
Over the most recently completed fiscal year, did the
government adhere to the numerical fiscal rule?
2.1.3b Practice Question Fiscal rule monitoring timeframe
Was the government's adherence to the fiscal rule
externally monitored over the most recently completed
audit timeframe?
2.1.4 Practice Indicator National budget disclosure

2.1.4a Practice Question Revenue projections disclosure
Does the government publicly disclose projections of
extractive resource revenues?
2.1.4b Practice Question Budget disclosure

Has the government publicly disclosed a national budget
that has been enacted for the current fiscal year?
2.1.4c Practice Question Government expenditure disclosure

For the most recently completed fiscal year, did the
government publicly disclose total government
expenditures?
2.1.4d Practice Question Resource revenue disclosure

government publicly disclose the total resource revenue
received?
2.1.5 Practice Indicator National debt disclosure

2.1.5a Practice Question Debt level disclosure
Does the government publicly disclose the level of
national debt?
2.1.5b Practice Question Debt currency denomination

Is the most recent publicly available information on the
national debt disaggregated by currency denomination
(i.e. foreign or domestic)?
2.2 SUBCOMPONENT Subnational resource revenue sharing

2.2a Information only Subnational resource revenue transfer
Does the central government transfer extractive resource
revenues to subnational governments?
2.2b Information only Subnational resource revenue transfer rules

Are there specific rules governing the transfer of
extractive resource revenues (i.e. are these rules distinct
from those governing other types of transfers)?
2.2c Information only Subnational resource revenue transfer shares

Do rules specify that subnational governments of
producing areas should receive a higher share of
extractive resource revenues than those of non-producing
areas?
2.2.1 Law Indicator Subnational transfer agency rules
2.2.1a Law Question Subnational agency rule
Do rules specify which subnational agencies receive the
extractive resource revenues transferred from the central
government?
2.2.2 Law Indicator Subnational transfer rules

2.2.2a Law Question Revenue sharing formula
Do rules specify a formula governing the transfer of
extractive resource revenues between the central
government and subnational governments?
2.2.2b Law Question Revenue share amount specification

If there is a formula governing the transfer of extractive
resource revenue between the central government and
subnational governments, does this formula specify the
amount of revenue received by each subnational
government, either by amount, indicator or share of
resource revenues?
2.2.3 Practice Indicator Subnational transfer disclosure

2.2.3a Practice Question Revenues shared disclosure
From 2019 onwards, did the central government disclose
the amount of revenues transferred to subnational
governments, on a government-by-government basis?
2.2.3b Practice Question Revenues shared disclosure timeliness
How up-to-date is the information publicly disclosed by
the central government on the amount of revenues
transferred to subnational governments?
2.2.3c Practice Question Revenues shared disclosure by revenue stream

From 2019 onwards, has the central government publicly
disclosed the amount of revenue transferred by revenue
stream?
2.2.4 Law Indicator Subnational transfer audit rule

2.2.4a Law Question Transfer audit requirement
Do rules require that an external body periodically audit
the transfers of extractive resource revenues to
subnational governments?
2.2.5 Practice Indicator Subnational transfer audit practice

2.2.5a Practice Question Transfer audit timeframe
Were transfers of extractive resource revenues to
subnational governments externally audited over the
most recently completed audit timeframe?
2.3 SUBCOMPONENT Sovereign wealth funds

2.3a Information only Sovereign wealth fund existence
Does the country have a natural resource fund which is
funded by extractive resource revenues?
2.3.1 Law Indicator SWF deposit and withdrawal rules

2.3.1a Law Question SWF withdrawal rule
Are there numeric rules governing the size of
withdrawals from the sovereign wealth fund?
2.3.1b Law Question SWF national budget review requirement

Do rules require that deposits and withdrawals are
recorded in the annual budget and incorporated into the
government's fiscal framework?
2.3.1c Law Question SWF deposit rule

Are there numeric rules governing the size of deposits
into the sovereign wealth fund?
2.3.2 Practice Indicator SWF deposit and withdrawal practice

2.3.2a Practice Question SWF size of fund disclosure
Does the sovereign wealth fund's most recent publicly
available annual financial report specify the size of the
fund?
2.3.2b Practice Question SWF deposit and withdrawal amounts disclosure

available annual financial report disclose deposit and
withdrawal amounts for the fiscal year covered by the
report?
2.3.2c Practice Question SWF withdrawal rule adherence

From 2019 onwards, has the government adhered to the
numeric rules governing the size of withdrawals from
sovereign wealth funds?
2.3.2d Practice Question SWF deposit rule adherence
numeric rules governing the size of deposits into the
sovereign wealth fund?
2.3.3 Law Indicator SWF investment rules

2.3.3a Law Question SWF domestic investment rule
Is the sovereign wealth fund prohibited from investing in
domestic assets without budgetary approval?
2.3.3b Law Question SWF asset class rule

certain asset classes or investment types?
2.3.4 Practice Indicator SWF investment practice

2.3.4a Practice Question SWF rate of return disclosure
available annual financial report specify the rate of
return made on its investments?
2.3.4b Practice Question SWF assets held disclosure

available annual financial report include a list of assets
held?
2.3.4c Practice Question SWF asset class disclosure

available annual financial report specify the fund's asset
allocation by asset class?
2.3.4d Practice Question SWF national budget review practice
From 2019 onwards, have deposits and withdrawals
been recorded in the annual budget and incorporated into
the government's fiscal framework?
2.3.4e Practice Question SWF asset class rule adherence

From 2019 onwards, has the sovereign wealth fund
adhered to rules limiting asset class or investment types?
2.3.5 Law Indicator SWF financial reporting rules

2.3.5a Law Question SWF annual financial reporting requirement
Is the sovereign wealth fund required to produce annual
financial reports?
2.3.5b Law Question SWF financial report disclosure rule

Is the sovereign wealth fund required to publicly
disclose these annual financial reports?
2.3.5c Law Question SWF financial audit requirement

Do rules require an external body to periodically audit
the sovereign wealth fund's annual financial reports?
2.3.5d Law Question SWF legislative review requirement
Is the legislature required to review the sovereign wealth
fund's annual financial reports?
2.3.6 Practice Indicator SWF financial reporting practice

2.3.6a Practice Question SWF financial report disclosure
Does the sovereign wealth fund publicly disclose its
annual financial reports?
2.3.6b Practice Question SWF financial audit timeframe

Were these annual financial reports audited over the
2.3.6c Practice Question SWF legislative review

From 2019 onwards, has the legislature reviewed the
sovereign wealth fund's annual financial reports?
4 PILOT QUESTIONS PILOT QUESTIONS
4.1 SUBCOMPONENT Economic Linkages

4.1a Information only Local content legal framework existence
Is local content promoted in laws or policies?
4.1b Information only Local content legal framework coverage

Which areas does the law or policy governing the
requirement or incentive for local content in the
extractive industries cover?
4.1c Information only Forward economic linkages legal framework existence

Is the development of forward linkages promoted in
laws, policies or by state equity?
4.1d Information only Forward economic linkages legal framework coverage
Which areas does the law, policy or state equity
promoting forward linkages from extractive industries
cover?
4.1.1 Law indicator Local content rules

4.1.1a Law question Procurement outcome statistics rule
Are there rules in law or public policy which require
public reporting of local procurement statistics?
4.1.1b Law question Employment outcome statistics rule

public reporting of local employment statistics?
4.1.2 Practice indicator Local content practice

4.1.2a Practice question Baseline local content assessment
Has the government published a baseline assessment
informing the local content policy?
4.1.2b Practice question Procurement statistics practice
From 2019 onwards, has the government published local
procurement statistics?
4.1.2c Practice question Employment statistics practice

employment statistics?
4.1.3 Law indicator Forward linkages rules

4.1.3a Law question Processing statistics rule
public reporting of processing statistics?
4.1.3b Law question Domestic supply statistics reporting rule

public reporting of domestic supply statistics?
4.1.4 Practice Indicator Forward linkages transparency practice

4.1.4a Practice question Baseline forward linkages practice
informing the forward linkages policy?
4.1.4b Practice question Processing statistics reporting practice

From 2019 onwards, has the government published
processing statistics?
4.1.4c Practice question Domestic supply reporting practice

domestic supply statistics?
4.1.5 Law Indicator Extractive sector suppliers rules

4.1.5a Law question Supplier identity transparency rule
Are there rules which require publication of information
about extractive industry suppliers' identities?
4.1.5b Law question Supplier beneficial ownership rule
Are there rules which require beneficial ownership
disclosure for extractive industry suppliers?
4.1.6 Practice Indicator Extractive sector suppliers practice

4.1.6a Practice question Supplier identity transparency practice
Does the country publish information about suppliers'
identities?
4.1.6b Practice question Supplier beneficial ownership practice

extractive industry suppliers been disclosed?
4.2 SUBCOMPONENT Energy Transition

4.2a Information only Renewable energy targets
Has the government announced targets for renewable
energy's share of domestic energy consumption?
4.2b Information only SOE and renewable energy
Has the government or a state-owned enterprise
announced goals of investing in renewable energy
provision?
4.2.1 Practice indicator Climate related financial risks

4.2.1a Practice question SOE current at-risk upstream exploration and appraisal
expenditure
Does the state-owned enterprise publish information on
expenditure for exploration and appraisal of new
upstream projects in that reporting year?
4.2.1b Practice question SOE current at-risk upstream development expenditure

expenditure for development of new upstream projects in
that reporting year?
4.2.1c Practice question SOE projected at-risk upstream expenditure
it's projected future expenditure on exploration, appraisal
and the development of new projects?
4.2.1d Practice question Break-even prices for upstream projects

From 2019 onwards, has the government or a state-
owned enterprise disclosed estimated break-even prices
for current or projected future upstream projects?
4.2.1e Practice question Price forecasts and scenarios

owned enterprise disclosed its estimates for future
projected fossil fuel prices and/or the impact that various
scenarios would have on the viability of upstream
projects?
4.2.1f Practice question Fossil-fuel subsidies disclosure
owned enterprise disclosed fossil fuel related consumer
subsidies made to public or private companies or to
consumers, by volume or value?
4.2.2 Practice indicator Environmental impacts

4.2.2a Practice question Emissions from extractive operations
Does the government or a state-owned enterprise report
publicly on total emissions generated by operations in
the sector?
4.2.2b Practice question Emissions from flaring at extractive operation

publicly on emissions generated by flaring and venting
in the oil and gas sector?
2021 2021
2021 Criteria Information
Letter Score
A = The constitution or national laws grant ownership of all subsoil extractive resources to the A .
state.
B = The constitution or national laws allow for private ownership of subsoil extractive resources
(i.e. ownership by individuals and companies), with the possible exception of resources found on
state-owned land or territorial waters.
C = The constitution and/or national laws grant ownership of subsoil extractive resources to
subnational governments.
D = The constitution and/or national laws grant ownership of subsoil extractive resources to
local communities (including indigenous groups).
E = The constitution and/or national laws grant a mix of ownership rights of subsoil extractive
resources.
F = Not applicable/Other.
A = The ministry of the extractive sector. C .
B = A technical agency or regulator.
C = An SOE.
D = The office of the president/prime minister.
E = Not applicable/Other.
A = The government awards licenses/contracts via open bidding rounds according to a sealed bid B .
process.
B = The government awards licenses/contracts via direct negotiations with extractive companies.
C = The government awards licenses/contracts via a first-come, first-served process.
D = The government awards licenses/contracts via multiple types of processes.
E = The government does not award licenses/contracts to private extractive companies.
A = Yes, at the company-level. C 0
B = Yes, in the aggregate.
C = No, the government does not publicly disclose data on the stock of extractive resource
reserves.
D = Not applicable/Other.
A = The most recent publicly available data covers 2019 or 2020. D 0
B = The most recent publicly available data covers 2016, 2017 or 2018.
C = The most recent publicly available data covers 2015 or earlier years.
D = The government does not publicly disclose this data.
A = The data is available via an API that is accompanied by a landing page and associated F 0
documentation.
B = The data is available in a non-proprietary machine-readable format (e.g. CSV, TSV or

JSON).
C = The data is available in a proprietary machine-readable format (e.g. Access or XLS).
D = The data is available in a text-based format (e.g. PDF or Word).
E = The government does not publicly disclose data on extractive resource reserves in digital
format.
F = The government does not publicly disclose this data.
G = Not applicable/Other.
A = Yes, the registry contains the name of the license holder and all of the listed elements. D 0
B = Yes, the registry contains the name of the license holder and at least three of the listed
elements.
C = Yes, the registry contains the name of the license holder and at least one of the listed
elements.
D = No registry of licenses/contracts exists.
A = A government agency maintains a publicly available registry of license details online. D 0
B = A government agency maintains a publicly available registry of license details in digital

format, but offline.
C = A government agency maintains a publicly available registry of license details in paper

format only.
A = Yes, the registry includes information on both assigned and unassigned areas/blocks. D 0
B = No, the registry excludes information on unassigned areas/blocks.
C = No, the registry contains no information on areas/blocks.
A = Yes, the registry gives the names of all companies holding an interest in areas/blocks. E 0
B = Yes, the registry gives the names of companies holding a majority interest in areas/blocks.
C = Yes, the registry gives the names of companies holding a minority interest in areas/blocks.
D = No, the registry does not give the names of companies that hold an interest in areas/blocks.
E = No registry of licenses/contracts exists.
A = Yes, the law requires the licensing authority to set minimum pre-defined criteria by which C 0
companies become qualified to participate in a licensing process.
B = Yes, a publicly documented policy requires the licensing authority to set minimum pre-
defined criteria by which companies become qualified to participate in a licensing process.
C = No, rules do not require the licensing authority to set minimum pre-defined criteria by which
companies become qualified to participate in award processes for licenses/contracts.
A = Yes, the law requires the licensing authority to publicly disclose a list of biddable or C 0
negotiable terms.
B = Yes, a publicly documented policy requires the licensing authority to publicly disclose a list
of biddable or negotiable terms.
C = No, the licensing authority is not required to publicly disclose a list of biddable or
negotiable terms.
A = Yes, the law requires the licensing authority to publicly disclose the rules governing the C 0
licensing process, such as auction or negotiation rules.
B = Yes, a publicly documented policy requires the licensing authority to publicly disclose the
rules governing the licensing process, such as auction or negotiation rules.
C = No, the licensing authority is not required to publicly disclose the rules governing the
A = Yes, the law requires the licensing authority to be independent from the SOE. C 0
B = Yes, a publicly documented policy requires the licensing authority to be independent from
the SOE.
C = No, rules do not require the licensing authority to be independent from the SOE.
A = Yes, the licensing authority actually publicly disclosed minimum pre-defined criteria by D 0
which companies become qualified to participate in each licensing process in all known cases.
B = The licensing authority actually publicly disclosed minimum pre-defined criteria by which
companies become qualified to participate in each licensing process in some but not all known
cases.
C = No, the licensing authority has not publicly disclosed minimum pre-defined criteria by
which companies become qualified to participate in award processes for licenses/contracts from
2019, but has prior to 2019.
D = No, the licensing authority has not publicly disclosed minimum pre-defined criteria by
which companies become qualified to participate in award processes for licenses/contracts, in
any known cases.
A = Yes, the licensing authority disclosed a list of biddable or negotiable terms, in all known D 0
cases.
B = The licensing authority disclosed a list of biddable or negotiable terms in some but not all
known cases.
C = No, the licensing authority has not disclosed a list of biddable or negotiable terms from
D = No, the licensing authority has not disclosed a list of biddable or negotiable terms, in any
known cases.
A = Yes, the licensing authority disclosed the rules governing the licensing process, in all known D 0
cases.
B = The licensing authority disclosed the rules governing the licensing process in some but not
all known cases.
C = No, the licensing authority has not disclosed the rules governing the allocation process from
D = No, the licensing authority has not disclosed the rules governing the allocation process, in
any known cases.
A = Yes, the law requires the licensing authority to publicly disclose the list of companies that C 0
submitted bids or applications.
list of companies that submitted bids or applications.
C = No, the licensing authority is not required to publicly disclose the list of companies that
A = Yes, the law requires the licensing authority to publicly disclose the identity of the winning C 0
bidder or applicant.
identity of the winning bidder or applicant.
C = No, the licensing authority is not required to publicly disclose the identity of the winning
A = Yes, the law requires the licensing authority to publicly disclose the list of areas or blocks C 0
allocated.
list of areas or blocks allocated.
C = No, the licensing authority is not required to publicly disclose the list of areas or blocks
allocated.
A = Yes, the law includes procedures that companies can follow to appeal license/contract A 100
allocation decisions.
B = Yes, a publicly documented policy includes procedures that companies can follow to appeal
license/contract allocation decisions.
C = No, rules do not include procedures that companies can follow to appeal license/contract
A = Yes, the licensing authority disclosed the list of companies that submitted bids/applications, D 0
in all known cases.
B = The licensing authority disclosed the list of companies that submitted bids/applications in
some but not all known cases.
C = No, the licensing authority has not disclosed the list of companies that submitted
bids/applications from 2019, but has prior to 2019.
D = No, the licensing authority has not disclosed the list of companies that submitted
bids/applications, in any known cases.
A = Yes, the licensing authority disclosed the identity of the winning bidder/applicant, in all B 50
known cases.
B = The licensing authority disclosed the identity of the winning bidder/applicant, in some but
not all known cases.
C = No, the licensing authority has not disclosed the identity of the winning bidder/applicant
from 2019, but has prior to 2019.
D = No, the licensing authority has not disclosed the identity of the winning bidder/applicant, in
any known cases.
A = Yes, the licensing authority has disclosed the list of areas/blocks allocated, in all known C 20
cases.
B = The licensing authority has disclosed the list of areas/blocks allocated in some but not all
known cases.
C = No, the licensing authority has not disclosed the list of areas/blocks allocated from 2019, but
has prior to 2019.
D = No, the licensing authority has not disclosed the list of areas/blocks allocated, in any known
cases.
A = Yes, the law requires senior public officials to disclose their financial holdings in extractive C 20
companies.
B = Yes, a publicly documented policy requires that senior public officials disclose their
financial holdings in extractive companies.
C = No, senior public officials are not required to publicly disclose their financial holdings in
extractive companies, but they are required to disclose their financial holdings to a government
authority.
D = No, senior public officials are not required to disclose their financial holdings in extractive
companies.
A = Yes, the law requires public disclosure of beneficial owners of extractive companies. C 0
B = Yes, there is a publicly documented policy for public disclosure of beneficial owners of
extractive companies.
C = No, there is no requirement to publicly disclose the beneficial owners of extractive

companies.
A = Yes, senior public officials have publicly disclosed their financial holdings in extractive C 0
companies, with no known exceptions.
B = No, one or more senior public officials failed to publicly disclose their financial holdings in
extractive companies from 2019, but did publicly disclose their financial holdings prior to 2019.
C = No, one or more senior public officials failed to publicly disclose their financial holdings in
A = Yes, all beneficial owners of extractive companies have been disclosed, in all known cases. D 0
B = The beneficial owners of extractive companies have been disclosed in some but not all
known cases.
C = In or prior to 2020, the disclosure of beneficial ownership information was pursued, but
disclosures ultimately contained legal ownership information (at least in part).
D = No, the beneficial owners in extractive companies have not been disclosed, in any known
cases.
A = Yes, the law requires the government to publicly disclose all signed licences/contracts with D 0
B = Yes, a publicly documented policy requires the government to publicly disclose all signed
licences/contracts with extractive companies.
C = Yes, a regulation or publicly available model contract requires the government to publicly
disclose all signed licenses/contracts with extractive companies.
D = No, the government is not required to publicly disclose all signed licenses/contracts with
A = Yes, the government has publicly disclosed all the signed licences/contracts. B 50
B = The government has publicly disclosed some but not all of the signed licences/contracts.
C = No, the government disclosed none of the signed licences/contracts from 2019, but did prior
to 2019.
D = No, the government disclosed none of the signed licences/contracts.
A = Yes, the government has publicly disclosed all active licences/contracts. B 50
B = The government has publicly disclosed some but not all active licences/contracts.
C = No, the government has not disclosed any active licenses/contracts.
A = The ministry of the extractive sector. A .
C = An SOE.
A = Yes, the law requires the legislature to ratify licenses/contracts. A .
B = Yes, a publicly documented policy requires the legislature to ratify licenses/contracts.
C = No, the legislature is not required to ratify licenses/contracts.
A = Companies receive licenses/contracts or concessions to explore, extract and sell extractive B .

resources in exchange for paying royalties and taxes to the government.
B = Companies sign production-sharing agreements that determine payments and the sharing of
costs/profits with the government.
C = Companies sign service contracts that stipulate a fee for services delivered to the
government.
D = The fiscal system is a combination of one or more of: receiving licenses/contracts,

production-sharing agreements and service contracts.
A = Yes, at the project level. B 80
B = Yes, at the company-level.
C = Yes, in the aggregate.
D = No, the government does not publicly disclose data on the volume of extractive resource
production.
A = The most recent publicly available data covers 2019 or 2020. A 100
A = The data is available via an API that is accompanied by a landing page and associated C 80
documentation.

JSON).
E = The government does not publicly disclose the data in digital format.
F = The government does not publicly disclose data on volume of extractive resource
production.
A = Yes, at the company-level. B 50
C = No, the government does not publicly disclose data on the value of extractive resource
exports.
documentation.

JSON).
E = The government does not publicly disclose it in digital format.
F = The government does not publicly disclose data on the value of extractive resource exports.
A = Yes, the law requires the government to publicly disclose data on payments from extractive B 50
companies to the government.
B = Yes, a publicly documented policy requires the government to publicly disclose data on
payments from extractive companies to the government.
C = No, the government is not required to publicly disclose data on payments from extractive
D = No, the government does not publicly disclose data on the value of tax/payment receipts.
A = The most recent publicly available data covers a fiscal year ending in 2019 or 2020. B 80
B = The most recent publicly available data covers a fiscal year ending in 2016, 2017 or 2018.
C = The most recent publicly available data covers a fiscal year ending in 2015 or earlier.
D = The government does not publicly disclose data on the value of tax/payment receipts.
D = No, the most recent publicly available data on tax/payment receipts is not disaggregated by
payment type.
E = The government does not publicly disclose data on the value of tax/payment receipts.
A = Yes, the law specifies the calculation of income tax rate(s) applying to extractive companies. A 100
B = Yes, a publicly documented policy specifies the calculation of income tax rate(s) applying to
C = No, rules do not specify the calculation for income tax rate(s) applying to extractive
companies.
A = Yes, the law specifies the calculation of royalty rate(s) applying to extractive companies. A 100
B = Yes, a publicly documented policy specifies the calculation of royalty rate(s) applying to
C = No, rules do not specify the calculation for royalty rate(s) applying to extractive companies.
A = Yes, the law specifies the level of state equity in extractive companies. C 0
B = Yes, a publicly documented policy specifies the level of state equity in extractive
companies.
C = No, rules do not specify the level of state equity in extractive companies.
A = Yes, the law specifies the withholding tax rate(s) applying to extractive companies. A 100
B = Yes, a publicly documented policy specifies the withholding tax rate(s) applying to
C = No, rules do not specify the withholding tax rate(s) applying to extractive companies.
A = Yes, the law specifies the company and government production shares. A 100
B = Yes, a publicly documented policy specifies the company and government production
shares.
C = No, rules do not specify the company and government production shares.
A = The Ministry of Finance or a separate/subsidiary tax agency is the national tax authority. A .
B = The ministry of the extractive sector or a sectoral technical agency is the national tax
authority.
C = An SOE is the national tax authority.
D = Tax payments go directly into natural resource funds or accounts which are managed by the
Ministry of Finance, the Central Bank, or a special fund authority.
A = Yes, the law requires the government to make all payments to the national treasury or B 50
deposit them into a national resource account, aside from amounts legally retained by SOEs.
B = Yes, a publicly documented policy requires the government to make all payments to the
national treasury or deposit them into a national resource account, aside from amounts legally
retained by SOEs.
C = No, the government is not required to make all payments to the national treasury or deposit
them into a national resource account, aside from amounts legally retained by SOEs.
A = Yes, the law requires the national tax authority to audit extractive companies. C 0
B = Yes, a publicly documented policy requires the national tax authority to audit extractive
companies.
C = No, the national tax authority is not required to audit extractive companies.
A = Yes, the law requires an external body to periodically audit the national tax authority. C 0
B = Yes, a publicly documented policy requires an external body to periodically audit the
national tax authority.
C = No, the national tax authority is not required to periodically be audited by an external body.
A = Yes, an external audit took place over the most recently completed audit timeframe and the C 0
results were publicly disclosed.
B = Yes, an external audit took place over the most recently completed audit timeframe, but the
results were not publicly disclosed.
C = No, no external audit took place over the most recently completed audit timeframe.
D = The national tax authority is not subject to audits.
A = Yes, the country is EITI compliant and has yielded satisfactory progress according to the D 40
2016 EITI Standard.
B = Yes, the country is EITI compliant.
C = No, the country is an EITI candidate.
D = No, the country was formerly EITI-compliant, but has been suspended.
E = No, the country has no EITI affiliation (i.e. it has never applied for EITI candidacy or its
application was rejected).
A = The data contained in the country's most recent EITI report covers 2020 or 2019. B 70
B = The data contained in the country's most recent EITI report covers 2016, 2017 or 2018.
C = The data contained in the country's most recent EITI report covers 2015 or earlier years.
D = The country has not published an EITI report.
E = The country has no EITI affiliation.
A = EIAs are required under law. A 100
B = EIAs are required under a publicly documented policy.
C = Extractive companies are not required to prepare a EIA prior to development.
D = Not applicable / Other
A = EIAs are required to be publicly disclosed under law. C 0
B = EIAs are required to be publicly disclosed under a publicly documented policy.
C = Extractive companies are not required to publicly disclose a EIA.
A = SIAs are required under law. C 0
B = SIAs are required under a publicly documented policy.
C = Extractive companies are not required to prepare a SIA prior to development.
A = SIAs are required to be publicly disclosed under law. C 0
B = SIAs are required to be publicly disclosed under a publicly documented policy.
C = Extractive companies are not required to publicly disclose a SIA.

A = Yes, EIAs have been publicly disclosed, with no known exceptions. B 20
B = No, at least one, but not all EIAs have been publicly disclosed.
C = No, EIAs have not been publicly disclosed.
D = Not applicable / Other.
A = Yes, SIAs have been publicly disclosed, with no known exceptions. B 20
B = No, at least one, but not all SIAs have been publicly disclosed.
C = No, SIAs have not been publicly disclosed.
A = Yes, the law requires extractive companies to prepare environmental mitigation A 100
management plans prior to project development.
B = Yes, a publicly documented policy requires extractive companies to prepare environmental

mitigation management plans prior to project development.
C = No, extractive companies are not required to prepare environmental mitigation management
plans prior to development.
A = Yes, the law requires environmental mitigation management plans to be publicly disclosed. C 0
B = Yes, a publicly documented policy requires environmental mitigation management plans to

be publicly disclosed.
C = No, there is no requirement for environmental mitigation management plans to be publicly

disclosed.
A = Yes, environmental mitigation management plans have been publicly disclosed, with no C 0
known exceptions.
B = No, at least one, but not all environmental mitigation plans have been publicly disclosed.
C = No, environmental mitigation management plans have not been publicly disclosed.
A = Yes, the law sets penalties for non-compliance with environmental mitigation management A 100
plans.
B = Yes, a publicly documented policy sets penalties for non-compliance with environmental
mitigation management plans.
C = No, there are no penalties for non-compliance with environmental mitigation management
plans.
A = Yes, the law specifies procedures governing rehabilitation and closure of extractive projects. C 0
B = Yes, a publicly documented policy specifies procedures governing rehabilitation and closure
of extractive projects.
C = No, there are no procedures governing rehabilitation and closure of extractive projects.
A = Yes, these procedures governing rehabilitation and closure of extractive projects have been D 0
adhered to, with no known exceptions.
B = No, these procedures governing rehabilitation and closure of extractive projects have not
been adhered to from 2019, but have been adhered to prior to 2019.
C = No, these procedures governing rehabilitation and closure of extractive projects have not
been adhered to, in one or more cases.
D = No, there are no procedures governing rehabilitation and closure of extractive projects.
A = Yes, law or publicly documented policy specifies rules concerning each of expropriation, A 100
compensation and resettlement to landowners or users of land and other resources.
B = Yes, law or publicly documented policy specifies rules for expropriation and compensation
to landowners or users of land, not resettlement.
C = No, there are no laws or publicly documented policies that specify rules for any of
expropriation, compensation and resettlement to landowners or users of land and other resources.
A = Yes, the law specifies procedures governing the resettlement of land users when project C 0
development interferes with their access to or use of land.
B = Yes, a publicly documented policy specifies procedures governing the resettlement of land
users when project development interferes with their access to or use of land.
C = No, there are no procedures governing the resettlement of land users when project
A = There is at least one extractive company that is fully owned (100% equity) by the A .
government.
B = There is at least one extractive company in which the government owns a controlling share,
whether through equity or other means.
C = There at least one extractive company in which the government owns a minority (and non-
controlling) share.
D = The government has no ownership in extractive companies.
A = Yes, the government receives a production share or in-kind payments from extractive A .
companies.
B = No, the government does not receive a production share or in-kind payments from extractive
companies.
C = Not applicable/Other.
A = Yes, the law specifies the rules governing fiscal transfers between the government and the C 0
SOE.
B = Yes, a publicly documented policy specifies the rules governing fiscal transfers between the
government and the SOE.
C = No, there are no rules governing fiscal transfers between the government and the SOE.
A = Yes, the most recent publicly available data covers a fiscal year ending in 2019 or 2020. A 100
B = Yes, the most recent publicly available data covers a fiscal year ending in 2016, 2017 or
2018.
C = Yes, the most recent publicly available data covers a fiscal year ending in 2015 or earlier.
D = No, the government does not publicly disclose how much revenue it receives from the SOE.
2018.
D = No, the SOE does not publicly disclose this data.
A = Yes, the law requires the SOE to publicly disclose annual reports on its finances and A 100
operations.
B = Yes, a publicly documented policy requires the SOE to publicly disclose annual reports on
its finances and operations.
C = No, the SOE is not required to publicly disclose annual reports on its finances and
operations.
A = Yes, the law requires the SOE's annual financial statements to be periodically audited by an A 100
external body.
B = Yes, a publicly documented policy requires the SOE's annual financial statements to be
periodically audited by an external body.
C = No, there are no rules requiring the SOE's annual financial statements to be periodically
audited by an external body.
A = Yes, the law requires the SOE to submit annual reports on all its activities to the legislature. C 0
B = Yes, a publicly documented policy requires the SOE to submit annual reports on all its
activities to the legislature.
C = No, the SOE is not required to submit annual reports to the legislature on its activities.
A = No, the SOE did not engage in any non-commercial activities. C 0
B = Yes, the SOE engaged in non-commercial activities prior to 2019.
C = Yes, the SOE engaged in non-commercial activities.
A = Yes, the SOE publicly disclosed the amount spent on each non-commercial activity. B 50
B = Yes, the SOE publicly disclosed the aggregate amount spent on non-commercial activities.
C = No, the SOE did not publicly disclose the amount spent on non-commercial activities.
D = The SOE has not engaged in non-commercial activities from 2019 onwards.
A = Yes, the SOE's annual financial statements were audited over the most recently completed A 100
audit timeframe, with no known exceptions.
B = No, the SOE's annual financial statements were not audited over the most recently
completed audit timeframe.
C = The SOE's annual financial statements are not subject to audits.
A = Yes, the SOE's most recent publicly available annual report on its finances and operations A 100
covers a fiscal year ending in 2019 or 2020.
B = Yes, but the SOE's most recent publicly available annual report on its finances and
operations covers a fiscal year ending in 2016, 2017 or 2018.
C = Yes, but the SOE's most recent publicly available annual report on its finances and
operations covers a fiscal year ending in 2015 or earlier.
D = No, the SOE does not publicly disclose reports on its finances and operations.
A = Yes, the SOE's most recent publicly available annual report includes a balance sheet A 100
statement for the fiscal year covered by the report.
B = Yes, the SOE's most recent publicly available annual report includes a balance sheet
statement for the fiscal year prior to that covered by the report.
C = Yes, the SOE's most recent publicly available annual report includes a balance sheet
statement for a fiscal year more than one year prior to that covered by the report.
D = No, the SOE's most recent publicly available annual report does not include a balance sheet
statement.
E = The SOE does not publicly disclose annual reports.
A = Yes, the SOE's most recent publicly available annual report includes a cash flow statement A 100
for the fiscal year covered by the report.
B = Yes, the SOE's most recent publicly available annual report includes a cash flow statement
for the fiscal year prior to that covered by the report.
C = Yes, the SOE's most recent publicly available annual report includes a cash flow statement
for a fiscal year more than one year prior to that covered by the report.
D = No, the SOE's most recent publicly available annual report does not include a cash flow
statement.
A = Yes, the SOE's most recent publicly available annual report includes an income statement A 100
B = Yes, the SOE's most recent publicly available annual report includes an income statement
C = Yes, the SOE's most recent publicly available annual report includes an income statement
D = No, the SOE's most recent publicly available annual report does not include an income
statement.
A = Yes, the SOE publicly discloses its aggregate production volume, covering a fiscal year A 100
ending in 2019 or 2020.
B = Yes, the SOE publicly discloses its aggregate production volume, covering a fiscal year
ending in 2016, 2017 or 2018.
C = Yes, the SOE publicly discloses its aggregate production volume, covering a fiscal year
ending in 2015 or earlier.
D = No, the SOE does not publicly disclose its aggregate production volume.
A = Yes, the SOE publicly discloses its aggregate sales volume, covering a fiscal year ending in A 100
2019 or 2020.
B = Yes, the SOE publicly discloses its aggregate sales volume, covering a fiscal year ending in
2016, 2017 or 2018.
C = Yes, the SOE publicly discloses its aggregate sales volume, covering a fiscal year ending in
2015 or earlier.
D = No, the SOE does not publicly disclose its aggregate sales volume.
A = Yes, there are rules that govern how the SOE should select the buyers of its share of B 0
production.
B = No, there are no rules that govern how the SOE should select the buyers of its share of
production.
C = No procedures exist for the SOE to follow when selling its share of production.
A = Yes, there are rules that determine the prices at which the SOE should sell its production. B 0
B = No, there are no rules that determine the prices at which the SOE should sell its production.
A = Yes, there are rules that govern how the proceeds from the sale of the SOE's production B 0
should be transferred to the government.
B = No, there are no rules that govern how the proceeds from the sale of the SOE's production
A = Yes, the law requires the SOE or government to publicly disclose information on the sale of C 0
production by the SOE.
B = Yes, a publicly documented policy requires the SOE or government to publicly disclose
information on the sale of production by the SOE.
C = No, the SOE or government is not required to publicly disclose information on the sale of
A = Yes, the SOE or government publicly discloses the volume of production sold by the SOE, C 50
for each sale.
B = Yes, the SOE or government publicly discloses the volume of production sold by the SOE,
for each buying company.
C = Yes, the SOE or government publicly discloses the volume of production sold by the SOE,
in the aggregate.
D = No, the SOE or government does not publicly disclose this information.
A = Yes, the SOE or government publicly discloses the value of production sold by the SOE, for C 50
each sale.
B = Yes, the SOE or government publicly discloses the value of the production sold by the SOE,
C = Yes, the SOE or government publicly discloses the value of production sold by the SOE, in
the aggregate.
A = Yes, the SOE or government publicly discloses the date of the production sales executed by C 0
the SOE, for each sale.
B = Yes, the SOE or government publicly discloses the financial quarter of the production sales
executed by the SOE.
C = No, the SOE or government does not publicly disclose this information.
A = Yes, the SOE or government publicly discloses the names of the companies that bought the C 0
production sold by the SOE, for each sale.
B = Yes, the SOE or government publicly discloses the names of the companies that bought the
production sold by the SOE, in the aggregate.
A = Yes, the SOE publicly discloses its participation in joint ventures covering a fiscal year A 100
B = Yes, the SOE publicly discloses its participation in joint ventures covering a fiscal year
ending in 2016, 2017 or 2018.
C = Yes, the SOE publicly discloses its participation in joint ventures covering a fiscal year
D = No, the SOE does not publicly disclose it participation in joint ventures.
A = Yes, the SOE publicly discloses its levels of ownership in joint ventures, covering a fiscal A 100
year ending in 2019 or 2020.
B = Yes, the SOE publicly discloses its levels of ownership in joint ventures, covering a fiscal
year ending in 2016, 2017 or 2018.
C = Yes, the SOE publicly discloses its levels of ownership in joint ventures, covering a fiscal
year ending in 2015 or earlier.
D = No, the SOE does not publicly disclose its levels of ownership in joint ventures.
A = Yes, the SOE publicly discloses the costs and revenues deriving from its participation in A 100
joint ventures, covering a fiscal year ending in 2019 or 2020.
B = Yes, the SOE publicly discloses the costs and revenues deriving from its participation in
joint ventures, covering a fiscal year ending in 2016, 2017 or 2018.
C = Yes, the SOE publicly discloses the costs and revenues deriving from its participation in
joint ventures, covering a fiscal year ending in 2015 or earlier.
D = No, the SOE does not publicly disclose the costs and revenues deriving from its
participation in joint ventures.
A = Yes, the SOE publicly discloses a list of its subsidiaries, covering a fiscal year ending in A 100
2019 or 2020.
B = Yes, the SOE publicly discloses a list of its subsidiaries, covering a fiscal year ending in
2016, 2017 or 2018.
C = Yes, the SOE publicly discloses a list of its subsidiaries, covering a fiscal year ending in
2015 or earlier.
D = No, the SOE does not publicly disclose a list of its subsidiaries.
A = Yes, the SOE publicly discloses the costs and revenues deriving from its subsidiaries, D 0
covering a fiscal year ending in 2019 or 2020.
B = Yes, the SOE publicly discloses the costs and revenues deriving from its subsidiaries,
covering a fiscal year ending in 2016, 2017 or 2018.
C = Yes, the SOE publicly discloses the costs and revenues deriving from its subsidiaries,
covering a fiscal year ending in 2015 or earlier.
subsidiaries.
A = Yes, the SOE has a publicly available code of conduct. A 100
B = No, the SOE does not have a publicly available code of conduct.
A = Yes, the majority of the SOE's board of directors is independent of the government. A 100
B = No, the majority of the SOE's board of directors is not independent of the government.
C = The SOE does not publicly disclose a list of board members.
A = Yes, the government has an online data portal where the data listed is publicly available. B 0
B = No such portal exists.
A = Yes, the online data portal contains the most publicly available data on reserves, production C 0
and exports.
B = No, the online data portal does not contain the most recent publicly available data on
reserves, production and exports.
C = No such portal exists.
A = The data is available via an API that is accompanied by a landing page and associated E 0
documentation.

JSON).
E = No such portal exists.
A = Yes, the data is available under an open license which imposes no restrictions on use, D 0
redistribution or modification, including for commercial purposes.
B = No, the data is available under a license which imposes restrictions in some of these areas.
C = The data has unknown licensing status.
D = No such portal exists.
A = Yes, the law includes a numerical fiscal rule for the government. A 100
B = Yes, a publicly documented policy includes a numerical fiscal rule for the government.
C = No, there is no numerical fiscal rule.
A = Yes, the law requires that an external body periodically monitor the government's adherence A 100
to the fiscal rule.
B = Yes, a publicly documented policy requires that an external body periodically monitor the
government's adherence to the fiscal rule.
C = No, there is no requirement for the government's adherence to the fiscal rule to be
periodically monitored.
A = Yes, the government adhered to the fiscal rule in the most recently completed fiscal year. A 100
B = No, the government suspended, modified or disregarded the fiscal rule in the most recently
completed fiscal year.
C = No numerical fiscal rule has been set.
A = Yes, the government's adherence to the fiscal rule was monitored over the most recently A 100
completed audit timeframe, with no known exceptions.
B = No, the government's adherence to the fiscal rule was not monitored over the recently
C = There is no requirement for the government's adherence to the fiscal rule to be subject to a
periodic external monitoring.
A = Yes, the most recent projections were disclosed in 2019 or 2020. A 100
B = Yes, the most recent projections were disclosed in 2016, 2017 or 2018.
C = Yes, the most recent projections were disclosed in 2015 or earlier.
D = No, the government does not publicly disclose such projections.
A = Yes, the government has publicly disclosed a national budget that has been enacted for the A 100
current fiscal year.
B = No, the government has not publicly disclosed a national budget that has been enacted for
the current fiscal year.
A = Yes, the government has publicly disclosed total government expenditures. A 100
B = No, the government has not publicly disclosed total government expenditures.
A = Yes, the government has publicly disclosed the total resource revenue received. A 100
B = No, the government has not publicly disclosed the total resource revenue received.
A = Yes, the most recent publicly available information on the level of national debt covers a A 100
fiscal year ending in 2019 or 2020.
B = Yes, the most recent publicly available information on the level of national debt covers a
fiscal year ending in 2016, 2017 or 2018.
C = Yes, the most recent publicly available information on the level of national debt covers a
fiscal year ending in 2015 or earlier.
D = No, the government does not publicly disclose information on the level of national debt.
A = Yes, the most recent publicly available information on the national debt is disaggregated by B 0
currency denomination.
B = No, the most recent publicly available information on the national debt is not disaggregated
by currency denomination.
C = No, the government does not publicly disclose the level of national debt.
A = Yes, the central government transfers extractive resource revenues to subnational B .

governments.
B = No, the central government does not transfer extractive resource revenues to subnational
governments.
A = Yes, there are specific rules governing the transfer of extractive resource revenues. C .
B = No, there are no specific rules governing the transfer of extractive resource revenues.
A = Yes, rules specify that the subnational governments of producing areas should receive a C .
higher share of extractive resource revenues.
B = No, rules do not specify that the subnational governments of producing areas should receive
a higher share of extractive resource revenues.
A = Yes, the law specifies which subnational agencies receive the extractive resource revenues D .
transferred from the central government.
B = Yes, a publicly documented policy specifies which subnational agencies receive the
extractive resource revenues transferred from the central government.
C = No rules specify which subnational agencies receive the extractive resource revenues
A = Yes, the law specifies a formula governing the transfer of extractive resource revenues D .
between the central government and subnational governments.
B = Yes, a publicly documented policy specifies a formula governing the transfer of extractive
resource revenues between the central government and subnational governments.
C = No rules specify a formula governing the transfer of extractive resource revenues between
the central government and subnational governments.
A = Yes, this formula specifies the amount of revenue received by each subnational government, C .
either by amount, indicator or share.
B = No, this formula does not specify the amount of revenue received by each subnational
government, either by amount, indicator or share.
A = Yes, for each subnational government the central government has publicly disclosed the E .
amount of revenues transferred.
B = Yes, in the aggregate the central government has publicly disclosed the amount of revenues
transferred.
C = No, the central government has not publicly disclosed the amount of revenues transferred
from 2019, but did prior to 2019.
D = No, the central government has not publicly disclosed the amount of revenues transferred.
A = The most recent publicly available information covers a fiscal year ending in 2019 or 2020. E .
B = The most recent publicly available information covers a fiscal year ending in 2016, 2017 or
2018.
C = The most recent publicly available information covers a fiscal year ending in 2015 or earlier.
D = The government does not publicly disclose this information.
A = Yes, the central government has publicly disclosed the amount of revenue transferred by E .
revenue stream, covering a fiscal year ending in 2019 or 2020.
B = Yes, the central government has publicly disclosed the amount of revenue transferred by
revenue stream, covering a fiscal year ending in 2016, 2017 or 2018.
C = Yes, the central government has publicly disclosed the amount of revenue transferred by
revenue stream, covering a fiscal year ending in 2015 or earlier.
D = No, the government does not publicly disclose the amount of revenue transferred by revenue
stream.
A = Yes, the law requires that an external body periodically audit the transfers of extractive D .
resource revenues to subnational governments.
B = Yes, a publicly documented policy requires that an external body periodically audit the
transfers of extractive resource revenues to subnational governments.
C = No, there are no rules requiring an external audit of the transfers of extractive resource
revenues to subnational governments.
A = Yes, transfers of extractive resource revenues to subnational governments were audited over D .
the most recently completed audit timeframe, with no known exceptions.
B = No, transfers of extractive resource revenues to subnational governments were not audited
over the most recently completed audit timeframe.
C = There is no requirement for transfers of extractive resource revenues to subnational

governments to be subject to a periodic external audit.
A = Yes, the country has multiple natural resource funds. B .
B = Yes, the country has one natural resource fund.
C = No, the country has no natural resource funds.
A = Yes, the law includes numeric rules governing the size of withdrawals from the fund. A 100
B = Yes, a publicly documented policy includes numeric rules governing the size of withdrawals
from the fund.
C = No, there are no numeric rules governing the size of withdrawals from the fund.
A = Yes, the law requires that deposits and withdrawals are recorded in the annual budget and A 100
incorporated into the government's fiscal framework.
B = Yes, a publicly documented policy requires that deposits and withdrawals are recorded in
the annual budget and incorporated into the government's fiscal framework.
C = No, there are no requirements that deposits and withdrawals are recorded in the annual
budget and incorporated into the government's fiscal framework.
A = Yes, the law includes numeric rules governing the size of deposits into the fund. A 100
B = Yes, a publicly documented policy includes numeric rules governing the size of deposits
into the fund.
C = No, there is no numeric rule governing the size of deposits into the fund.
A = Yes, the sovereign wealth fund's most recent publicly available report specifies the size of A 100
the fund for the fiscal year covered by the report.
B = Yes, the sovereign wealth fund's most recent publicly available report specifies the size of
the fund, for the fiscal year prior to that covered by the report.
C = Yes, the sovereign wealth fund's most recent publicly available report specifies the size of
the fund, for a fiscal year more than one year prior to that covered by the report.
D = No, the sovereign wealth fund's most recent publicly available report does not specify the
size of the fund.
E = The sovereign wealth fund does not publicly disclose annual financial reports.
A = Yes, the sovereign wealth fund's most recent publicly available annual financial report A 100
discloses deposit and withdrawal amounts for the fiscal year covered by the report.
B = Yes, the sovereign wealth fund's most recent publicly available annual financial report
discloses deposit and withdrawal amounts, for the fiscal year prior to that covered by the report.
C = Yes, the sovereign wealth fund's most recent publicly available annual financial report
discloses deposit and withdrawal amounts, for a fiscal year more than one year prior to that
covered by the report.
D = No, the sovereign wealth fund's most recent publicly available report does not disclose
deposit and withdrawal amounts.
A = Yes, the numeric rules governing the size of withdrawals from sovereign wealth funds have A 100
been adhered to, with no known exceptions.
B = No, the government failed to adhere to the numeric rules governing the size of withdrawals
from sovereign wealth funds from 2019, but did prior to 2019.
C = No, the government failed to adhere to the numeric rules governing the size of withdrawals
from sovereign wealth funds in one or more cases.
D = The rules governing the size of withdrawals from the sovereign wealth fund have not been
publicly disclosed.
E = There are no such rules governing the size of withdrawals from the sovereign wealth fund.
A = Yes, the government has adhered to the rules governing the size of deposits into the A 100
sovereign wealth fund, with no known exceptions.
B = No, the government failed to adhere to the numeric rules governing the size of deposits into
the sovereign wealth fund from 2019, but did prior to 2019.
C = No, the government failed to adhere to the numeric rules governing the size of deposits into
the sovereign wealth fund in one or more cases.
D = The rules governing the size of deposits into the sovereign wealth fund have not been
publicly disclosed.
E = There are no such rules governing the size of deposits into the sovereign wealth fund.
A = Yes, the law prohibits the fund from investing in domestic assets without budgetary A 100
approval.
B = Yes, a publicly documented policy prohibits the fund from investing in domestic assets
without budgetary approval.
C = No, the sovereign wealth fund is not prohibited from investing in domestic assets without
budgetary approval.
A = Yes, the law prohibits the fund from investing in certain asset classes or investment types. B 50
B = Yes, a publicly documented policy prohibits the fund from investing in certain asset classes
or investment types.
C = No, the fund is not prohibited from investing in any asset class or investment type.
specifies investment returns for the fiscal year covered by the report.
specifies investment returns, for the fiscal year prior to that covered by the report.
specifies investment returns, for a fiscal year more than one year prior to that covered by the
report.
D = No, the sovereign wealth fund's most recent publicly available report does not specify
investment returns.
includes a list of assets held for the fiscal year covered by the report.
includes a list of assets held, for the fiscal year prior to that covered by the report.
includes a list of assets held, for a fiscal year more than one year prior to that covered by the
report.
D = No, the sovereign wealth fund's most recent publicly available report does not include a list
of assets held.
specifies the fund's asset allocation by asset class for the fiscal year covered by the report.
specifies the fund's asset allocation by asset class, for the fiscal year prior to that covered by the
report.
specifies the fund's asset allocation by asset class, for a fiscal year more than one year prior to
that covered by the report.
D = No, the sovereign wealth fund's most recent publicly available report does not specify asset
allocation by asset class.
A = Yes, deposits and withdrawals have been recorded in the annual budget and incorporated A 100
into the government's fiscal framework, with no known exception.
B = No, deposits and withdrawals have not been recorded in the annual budget and incorporated
into the government's fiscal framework, but were prior to 2019.
C = No, deposits and withdrawals have not been recorded in the annual budget and incorporated
into the government's fiscal framework.
A = Yes, the fund has only invested in allowed asset classes or investment types, with no known A 100
exceptions.
B = No, the fund has invested in prohibited asset classes or investment types from 2019, but did
adhere to rules prior to 2019.
C = No, the fund has invested in prohibited asset classes or investment types, in one or more
cases.
A = Yes, the law requires the fund to produce annual financial reports. A 100
B = Yes, a publicly documented policy requires the fund to produce annual financial reports.
C = No, the fund is not required to produce annual financial reports.
A = Yes, the law requires the fund to publicly disclose annual financial reports. A 100
B = Yes, a publicly documented policy requires the fund to publicly disclose annual financial
reports.
C = No, the fund does not produce such reports.
D = No, the fund is not required to publicly disclose annual financial reports.
A = Yes, the law requires the fund's annual financial reports to be periodically audited. A 100
B = Yes, a publicly documented policy requires the fund's annual financial reports to be
periodically audited.
C = No, these annual financial reports are not subject to a periodic external audit.
A = Yes, the law requires the legislature to review the fund's annual financial reports. C 0
B = Yes, a publicly documented policy requires the legislature to review the fund's annual
financial reports.
C = No, the legislature is not required to review the fund's annual financial reports.
A = Yes, the sovereign wealth fund's most recent publicly available report covers a fiscal year A 100
B = Yes, the sovereign wealth fund's most recent publicly available report covers a fiscal year
ending in 2016, 2017 or 2018.
C = Yes, the sovereign wealth fund's most recent publicly available report covers a fiscal year
D = No, the sovereign wealth fund does not publicly disclose its annual financial reports.
E = The sovereign wealth fund does not produce annual financial reports.
A = Yes, these annual financial reports were audited over the most recently completed audit A 100
timeframe, with no known exceptions.
B = No, these annual financial reports were not audited over the most recently completed audit
timeframe.
C = No, there is no requirement for a periodic external audit of the annual financial reports.
A = Yes, the legislature has reviewed the fund's annual financial reports, with no known D 0
exceptions.
B = No, the legislature failed to review the fund's annual financial reports from 2019, but did
prior to 2019.
C = No, the legislature failed to review the fund's annual financial reports in one or more cases.
D = The legislature is not required to review the fund's annual financial reports.
A = Yes, there is a law governing local content. B .
B = Yes, there is a publicly documented policy governing local content.
C = No, there is no such law or policy.
D = Other/Not Applicable.
A = Procurement from local companies -> please enter the requirement/incentive and definition B .
of a local supplier.
B = Employment -> please enter the requirement/incentive and definition of local workforce.
C = Equity ownership in the upstream license (other than state equity) -> please enter the
requirement/incentive and definition of local ownership.
D = Training, financing or other support to the local industry. -> Please enter details
E = More than one of procurement, employment, equity ownership or other support. -> please
enter details.
F = Not Applicable/Other
A = Yes, there is a law promoting forward linkages. B .
B = Yes, there is a publicly documented policy promoting forward linkages.
C = Yes, the state has equity in a forward linkage facility.
D = Yes, there is a combination of law, policy or state equity promoting forward linkages.
E = No, there is no such law, policy or state equity.
A = Downstream processing of production, e.g. beneficiation of minerals or refining of A .
petroleum. -> please enter the requirement, incentive or state equity, the definition of processing
(if any) and if it is specific to certain minerals.
B = Domestic supply of production -> please enter the requirement or incentive, and if it is
specific to certain minerals or hydrocarbons.
C = Both downstream processing and domestic supply or other support -> Please describe.
D = Not Applicable/Other.
A = Yes, rules require public reporting of local procurement statistics, disaggregated by project. D 0
B = Yes, rules require public reporting of local procurement statistics, disaggregated by

company.
C = Yes, rules require public reporting of local procurement statistics, in the aggregate for the
country.
D = No, there are no rules which require public reporting of local procurement statistics.
B = Yes, rules require public reporting of local employment statistics, disaggregated by

company.
C = Yes, rules require public reporting of local employment statistics, in the aggregate for the
country.
D = No, there are no rules which require public reporting of local employment statistics.
A = Yes, the government has published a baseline assessment to inform the local content policy. B 0
B = No, the government has not published a baseline assessment to inform the local content
policy.
C = Not applicable.
A = Yes, since 2019 the government has published local procurement statistics, disaggregated by E 0
project.
B = Yes, since 2019 the government has published local procurement statistics, disaggregated by
company.
C = Yes, since 2019 the government has published local procurement statistics, in the aggregate
for the country.
D = No, the government has not published local procurement statistics from 2019 onwards, but
has prior to 2019.
E = No, there has been no public reporting of local procurement statistics.
A = Yes, since 2019 the government has published local employment statistics, disaggregated by D 20
project.
B = Yes, since 2019 the government has published local employment statistics, disaggregated by
company.
C = Yes, since 2019 the government has published local employment statistics, in the aggregate
for the country.
D = No, the government has not published local employment statistics from 2019 onwards, but
has prior to 2019.
E = No, there has been no public reporting of local employment statistics.
A = Yes, rules require public reporting of processing statistics, disaggregated by company. C 0
B = Yes, rules require public reporting of processing statistics, in the aggregate for the country.
C = No, there are no rules which require public reporting of processing statistics.
A = Yes, rules require public reporting of domestic supply statistics, disaggregated by company. C 0
B = Yes, rules require public reporting of domestic supply statistics, in the aggregate for the
country.
C = No, there are no rules which require public reporting of domestic supply statistics.
A = Yes, the government has published a baseline assessment informing the forward linkages B 0
policy.
B = No, the government has not published a baseline assessment to inform the forward linkages
policy.
A = Yes, since 2019 the government has published processing statistics, disaggregated by A 100
company.
B = Yes, since 2019 the government has published processing statistics, in the aggregate for the
country.
C = No, the government has not published processing statistics from 2019 onwards, but has prior
to 2019.
D = No, there has been no public reporting of processing statistics.
A = Yes, since 2019 the government has published domestic supply statistics, disaggregated by D 0
company.
B = Yes, since 2019 the government has published domestic supply statistics, in the aggregate
for the country.
C = No, the government has not published domestic supply statistics from 2019 onwards, but
has prior to 2019.
D = No, there has been no public reporting of domestic supply statistics.
E = Not applicable.
A = Yes, companies are required by law or public policy to publish names of supliers. A 100
B = Yes, companies are required by law or public policy to publish names in some, but not all
cases.
C = No, companies are not required to publish information about supplier identities.
D = Not applicable.
A = Yes, the law requires beneficial ownership disclosure for extractive industry suppliers. C 0
B = Yes, a publicly documented policy requires beneficial ownership disclosure for extractive
industry suppliers.
C = No, there is no requirement to publicly disclose the beneficial owners of extractive industry
suppliers.
D = Not applicable.
A = Yes, companies or the regulator publishes names of supplier companies. B 50
B = Yes, companies or the regulator publishes names of supplier companies in some, but not all
cases.
C = No, companies or the regulator do not publish information about supplier's identities.
D = Not applicable.
A = Yes, all beneficial owners of extractive industry suppliers have been disclosed, in all known C 0
cases.
B = The beneficial owners of extractive industry suppliers have been disclosed in some but not
all known cases.
C = No, the beneficial owners of extractive industry suppliers have not been disclosed, in any
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
A = Yes, the SOE publishes information on expenditure for exploration and appraisal of projects A 100
that are not yet producing oil or gas , in a report covering a fiscal year ending in 2019 or 2020.
B = Yes, the SOE publishes information on expenditure for exploration and appraisal of projects
that are not yet producing oil or gas, in a report covering a fiscal year ending in 2016, 2017 or
2018.
C = Yes, the SOE publishes information on expenditure for exploration and appraisal of projects
that are not yet producing oil or gas, in a report covering a fiscal year ending in 2015 or earlier.
A = Yes, the SOE publishes information on expenditure for development of projects that are not D 0
yet producing oil or gas, in a report covering a fiscal year ending in 2019 or 2020.
B = Yes, the SOE publishes information on expenditure for development of projects that are not
yet producing oil or gas, in a report covering a fiscal year ending in 2016, 2017 or 2018.
C = Yes, the SOE publishes information on expenditure for development of projects that are not
yet producing oil or gas, in a report covering a fiscal year ending in 2015 or earlier
A = Yes, the SOE publishes information on its total annual projected future expenditure on D 0
exploration, appraisal and development in a report published in 2019 or 2020.
B = Yes, the SOE publishes information on projected future expenditure on a subset of

exploration, appraisal and development of new projects in a report published in 2020 or 2019,
but did not provide a comprehensive projection of spending in these areas.
C = No, since 2019 the SOE has not provided information on projected future spending on
exploration, appraisal and development of new projects, but did so prior to 2019.
D = No, the SOE does not publicly disclose these projections.
A = Yes, the government or SOE discloses estimated break-even prices for current or projected C 0
future upstream projects, on a project-by-project basis, with no known exceptions in a report
published in 2019 or 2020.
B = Yes, the government or SOE discloses estimated break-even prices for current or projected
future upstream projects, for select projects or as an average across a group of projects, in a
report published in 2019 or 2020.
C = No, since 2019 the government or SOE has not disclosed estimated break-even prices for
current or projected future upstream projects, but did so prior to 2019.
A = Yes, the government and/or SOE has disclosed assumptions about the impact of various D 0
price scenarios on the viability of upstream projects or public budgets, covering medium- or
long-term oil/gas prices (five years or more into the future), in a document published in 2019 or
2020.
B = Yes, the government and/or SOE has disclosed assumptions about oil/gas prices or the
impact of various price scenarios on project viability or public budgets, covering two to four
years into the future, in a document published in 2019 or 2020.
C = Yes, the government and/or SOE discloses assumptions about oil/gas prices or the impact of
various price scenarios on project viability or public budgets, covering only one year into the
future, in a document published in 2019 or 2020.
D = No, neither the government nor an SOE has publicly disclosed price estimates nor the
impact of price scenarios on project viability in a document published in 2019 or 2020.
A = Yes, the government and/or SOE published data on all fossil fuel related consumer subsidies B 80
in a report published in 2019 or 2020.
B = Yes, the government and/or SOE published data on a subset of fossil fuel related consumer
subsidies in a report published in 2019 or 2020, but the disclosure was not comprehensive.
C = No, since 2019 the government and/or SOE has not disclosed information on fossil fuel
related consumer subsidies, but did so prior to 2019.
A = Yes, the government or SOE publishes estimates of total carbon and methane emissions A 100
generated by operations in the sector.
B = Yes, the government or SOE publishes some estimates of carbon or methane emissions, but
the disclosure is not comprehensive to understand total emissions.
C = No, the government or SOE does not publish estimates of carbon or methane emissions
associated with operations in the sector.
A = Yes, the government or SOE publishes estimates of carbon and methane emissions A 100
associated with flaring and venting in the oil and gas sector.
B = Yes, the government or SOE publishes estimates of carbon or methane emissions, but not
the other, associated with flaring and venting in the oil and gas sector.
C = No, the government or SOE does not publish estimates of carbon and methane emissions
2021 Criteria
The constitution or national laws grant ownership of all subsoil extractive

resources to the state.
An SOE.
The government awards licenses/contracts via direct negotiations with

No, the government does not publicly disclose data on the stock of extractive
resource reserves.
The government does not publicly disclose this data.
No registry of licenses/contracts exists.

No, rules do not require the licensing authority to set minimum pre-defined
criteria by which companies become qualified to participate in award
processes for licenses/contracts.
No, the licensing authority is not required to publicly disclose a list of
biddable or negotiable terms.
No, the licensing authority is not required to publicly disclose the rules
governing the licensing process, such as auction or negotiation rules.
No, rules do not require the licensing authority to be independent from the
SOE.
No, the licensing authority has not publicly disclosed minimum pre-defined
processes for licenses/contracts, in any known cases.
No, the licensing authority has not disclosed a list of biddable or negotiable
terms, in any known cases.
No, the licensing authority has not disclosed the rules governing the
allocation process, in any known cases.
No, the licensing authority is not required to publicly disclose the list of
companies that submitted bids or applications.
No, the licensing authority is not required to publicly disclose the identity of
the winning bidder or applicant.
No, the licensing authority is not required to publicly disclose the list of areas
or blocks allocated.
Yes, the law includes procedures that companies can follow to appeal
No, the licensing authority has not disclosed the list of companies that
submitted bids/applications, in any known cases.
The licensing authority disclosed the identity of the winning bidder/applicant,

in some but not all known cases.
No, the licensing authority has not disclosed the list of areas/blocks allocated
No, senior public officials are not required to publicly disclose their financial
holdings in extractive companies, but they are required to disclose their
financial holdings to a government authority.
No, there is no requirement to publicly disclose the beneficial owners of

No, one or more senior public officials failed to publicly disclose their
No, the beneficial owners in extractive companies have not been disclosed, in
any known cases.
No, the government is not required to publicly disclose all signed

licenses/contracts with extractive companies.
The government has publicly disclosed some but not all of the signed
licences/contracts.
The government has publicly disclosed some but not all active
licences/contracts.
The ministry of the extractive sector.
Yes, the law requires the legislature to ratify licenses/contracts.
Companies sign production-sharing agreements that determine payments and

the sharing of costs/profits with the government.
Yes, at the company-level.

The most recent publicly available data covers 2019 or 2020.
The data is available in a proprietary machine-readable format (e.g. Access or

XLS).
Yes, in the aggregate.

XLS).
Yes, a publicly documented policy requires the government to publicly

disclose data on payments from extractive companies to the government.
The most recent publicly available data covers a fiscal year ending in 2016,
2017 or 2018.
Yes, the law specifies the calculation of income tax rate(s) applying to
Yes, the law specifies the calculation of royalty rate(s) applying to extractive
companies.
No, rules do not specify the level of state equity in extractive companies.
Yes, the law specifies the withholding tax rate(s) applying to extractive
companies.
Yes, the law specifies the company and government production shares.
The Ministry of Finance or a separate/subsidiary tax agency is the national

tax authority.
Yes, a publicly documented policy requires the government to make all

payments to the national treasury or deposit them into a national resource
account, aside from amounts legally retained by SOEs.
No, the national tax authority is not required to audit extractive companies.
No, the national tax authority is not required to periodically be audited by an

external body.
No, no external audit took place over the most recently completed audit
timeframe.
No, the country was formerly EITI-compliant, but has been suspended.
The data contained in the country's most recent EITI report covers 2016,
2017 or 2018.
EIAs are required under law.
Extractive companies are not required to publicly disclose a EIA.
Extractive companies are not required to prepare a SIA prior to development.
Extractive companies are not required to publicly disclose a SIA.

No, at least one, but not all EIAs have been publicly disclosed.
No, at least one, but not all SIAs have been publicly disclosed.
Yes, the law requires extractive companies to prepare environmental

No, there is no requirement for environmental mitigation management plans

to be publicly disclosed.
No, environmental mitigation management plans have not been publicly

disclosed.
Yes, the law sets penalties for non-compliance with environmental mitigation
management plans.
No, there are no procedures governing rehabilitation and closure of extractive

projects.

projects.
Yes, law or publicly documented policy specifies rules concerning each of

expropriation, compensation and resettlement to landowners or users of land
and other resources.
No, there are no procedures governing the resettlement of land users when
project development interferes with their access to or use of land.
There is at least one extractive company that is fully owned (100% equity) by
the government.
Yes, the government receives a production share or in-kind payments from

No, there are no rules governing fiscal transfers between the government and
the SOE.
Yes, the most recent publicly available data covers a fiscal year ending in
2019 or 2020.
2019 or 2020.
Yes, the law requires the SOE to publicly disclose annual reports on its
finances and operations.
Yes, the law requires the SOE's annual financial statements to be periodically
No, the SOE is not required to submit annual reports to the legislature on its
activities.
Yes, the SOE engaged in non-commercial activities.
Yes, the SOE publicly disclosed the aggregate amount spent on non-
commercial activities.
Yes, the SOE's annual financial statements were audited over the most
recently completed audit timeframe, with no known exceptions.
Yes, the SOE's most recent publicly available annual report on its finances
and operations covers a fiscal year ending in 2019 or 2020.
Yes, the SOE's most recent publicly available annual report includes a
balance sheet statement for the fiscal year covered by the report.
Yes, the SOE's most recent publicly available annual report includes a cash
flow statement for the fiscal year covered by the report.
Yes, the SOE's most recent publicly available annual report includes an
income statement for the fiscal year covered by the report.
Yes, the SOE publicly discloses its aggregate production volume, covering a
Yes, the SOE publicly discloses its aggregate sales volume, covering a fiscal
No, there are no rules that govern how the SOE should select the buyers of its
share of production.
No, there are no rules that determine the prices at which the SOE should sell
its production.
No, there are no rules that govern how the proceeds from the sale of the
SOE's production should be transferred to the government.
No, the SOE or government is not required to publicly disclose information

on the sale of production by the SOE.
Yes, the SOE or government publicly discloses the volume of production

sold by the SOE, in the aggregate.
Yes, the SOE or government publicly discloses the value of production sold
by the SOE, in the aggregate.
No, the SOE or government does not publicly disclose this information.
Yes, the SOE publicly discloses its participation in joint ventures covering a
Yes, the SOE publicly discloses its levels of ownership in joint ventures,
Yes, the SOE publicly discloses the costs and revenues deriving from its
participation in joint ventures, covering a fiscal year ending in 2019 or 2020.
Yes, the SOE publicly discloses a list of its subsidiaries, covering a fiscal
No, the SOE does not publicly disclose the costs and revenues deriving from
its subsidiaries.
Yes, the SOE has a publicly available code of conduct.
Yes, the majority of the SOE's board of directors is independent of the

government.
No such portal exists.

Yes, the law includes a numerical fiscal rule for the government.
Yes, the law requires that an external body periodically monitor the
Yes, the government adhered to the fiscal rule in the most recently completed
fiscal year.
Yes, the government's adherence to the fiscal rule was monitored over the
most recently completed audit timeframe, with no known exceptions.
Yes, the most recent projections were disclosed in 2019 or 2020.
Yes, the government has publicly disclosed a national budget that has been
enacted for the current fiscal year.
Yes, the government has publicly disclosed total government expenditures.
Yes, the government has publicly disclosed the total resource revenue
received.
Yes, the most recent publicly available information on the level of national
debt covers a fiscal year ending in 2019 or 2020.
No, the most recent publicly available information on the national debt is not
disaggregated by currency denomination.
No, the central government does not transfer extractive resource revenues to
Not applicable/Other.
Yes, the country has one natural resource fund.
Yes, the law includes numeric rules governing the size of withdrawals from
the fund.
Yes, the law requires that deposits and withdrawals are recorded in the annual
Yes, the law includes numeric rules governing the size of deposits into the
fund.
Yes, the sovereign wealth fund's most recent publicly available report
specifies the size of the fund for the fiscal year covered by the report.
Yes, the sovereign wealth fund's most recent publicly available annual
financial report discloses deposit and withdrawal amounts for the fiscal year
Yes, the numeric rules governing the size of withdrawals from sovereign
wealth funds have been adhered to, with no known exceptions.
Yes, the government has adhered to the rules governing the size of deposits
into the sovereign wealth fund, with no known exceptions.
Yes, the law prohibits the fund from investing in domestic assets without
budgetary approval.
Yes, a publicly documented policy prohibits the fund from investing in

certain asset classes or investment types.
financial report specifies investment returns for the fiscal year covered by the
report.
financial report includes a list of assets held for the fiscal year covered by the
report.
financial report specifies the fund's asset allocation by asset class for the
fiscal year covered by the report.
Yes, deposits and withdrawals have been recorded in the annual budget and
incorporated into the government's fiscal framework, with no known
exception.
Yes, the fund has only invested in allowed asset classes or investment types,
with no known exceptions.
Yes, the law requires the fund to produce annual financial reports.
Yes, the law requires the fund to publicly disclose annual financial reports.
Yes, the law requires the fund's annual financial reports to be periodically
audited.
No, the legislature is not required to review the fund's annual financial
reports.
Yes, the sovereign wealth fund's most recent publicly available report covers
a fiscal year ending in 2019 or 2020.
Yes, these annual financial reports were audited over the most recently
The legislature is not required to review the fund's annual financial reports.
Yes, there is a publicly documented policy governing local content.
Employment -> please enter the requirement/incentive and definition of local

workforce.
Yes, there is a publicly documented policy promoting forward linkages.

Downstream processing of production, e.g. beneficiation of minerals or
refining of petroleum. -> please enter the requirement, incentive or state
equity, the definition of processing (if any) and if it is specific to certain
minerals.
No, there are no rules which require public reporting of local procurement
statistics.
No, there are no rules which require public reporting of local employment
statistics.
No, the government has not published a baseline assessment to inform the
local content policy.
No, there has been no public reporting of local procurement statistics.
No, the government has not published local employment statistics from 2019
onwards, but has prior to 2019.
No, there are no rules which require public reporting of processing statistics.
No, there are no rules which require public reporting of domestic supply
statistics.
forward linkages policy.
Yes, since 2019 the government has published processing statistics,

disaggregated by company.
No, there has been no public reporting of domestic supply statistics.
Yes, companies are required by law or public policy to publish names of

supliers.
extractive industry suppliers.
Yes, companies or the regulator publishes names of supplier companies in

some, but not all cases.
No, the beneficial owners of extractive industry suppliers have not been
disclosed, in any known cases.
Yes.
Yes.
Yes, the SOE publishes information on expenditure for exploration and

appraisal of projects that are not yet producing oil or gas , in a report
No, the SOE does not publicly disclose this data.

No, the SOE does not publicly disclose these projections.
No, since 2019 the government or SOE has not disclosed estimated break-
even prices for current or projected future upstream projects, but did so prior
to 2019.
No, neither the government nor an SOE has publicly disclosed price
estimates nor the impact of price scenarios on project viability in a document
Yes, the government and/or SOE published data on a subset of fossil fuel
related consumer subsidies in a report published in 2019 or 2020, but the
disclosure was not comprehensive.
Yes, the government or SOE publishes estimates of total carbon and methane
emissions generated by operations in the sector.
Yes, the government or SOE publishes estimates of carbon and methane

emissions associated with flaring and venting in the oil and gas sector.
2021 Justification
According to the Article 14. of Constitution of the Republic of Azerbaijan, the natural resources without prejudice to rights and interest
persons and legal entities natural resources belong to the Republic of Azerbaijan. Subsoil in the Republic of Azerbaijan under article 4 o
belongs to the Republic of Azerbaijan without violation of the rights of any physical persons or legal entities.
The Law on Subsoil, dated 13 February 1998 (see: http: //e-qanun.az/framework/4273) does not specifically regulate licensing. Processe
beginning of de facto negotiations to the conclusion of contracts are carried out with the participation of SOCAR. No official document
domain until the contract is signed.
_x000D__x000D_
SoE in Azerbaijan which is SOCAR provides direct negotiations with foreign extractive companies. The SoE is granted such authority fo
separately by Presidential order
The Government of Azerbaijan does not publicly disclose data on the stock if extractive resource reserves. Such information was last re
prepared by Azerbaijan’s EITI Commission in 2015, citing OPEC.
The Ministry of Economy website provides information with reference to the Global Firepower Report 2017. Azerbaijan's proved crude
estimated at 7 billion barrels at the end of 2017, according to the report. (https://www.economy.gov.az/article/global-firepower-azerbayc
ehtiyati-ile-zengin-20-ci-olkesidir/28822 )
Besides, we can found this information in some other sources, like OPEC Annual Statistical Bulletin, CIA World Factbook, BP Statistic
World Economic Outlook, World Bank, US Energy Information Administration, etc.
_x000D__x000D_
The official sources like Ministry of Energy, or SOCAR don't provide such kind of information. However, in the number of interviews t
Ministry and SOCAR have mentioned about proven reserves. EITI latest report (2015) published the information (page 33-37). The SO
President last told the media about Azerbaijan’s proven oil and gas reserves in 2019. Information on reserves of oil, gas, silver and gold,
offshore deposits
The government does not disclose this information, and no government reports deal with this concern.
The registry present on the Extractive Industries Transparency Commission website has not been updated since 2016. Furthermore, the E
Transparency Commission was abolished in July 2020.
Since 2016, two PSAs have been concluded but have not been uploaded to the registry:
• 2017 signed Agreement On The Joint Development And Production Sharing For The Azeri And Chirag Fields And The Deep Wate
Gunashli Field In The Azerbaijan Sector Of The Caspian Sea
• 2018 signed Agreement on the Exploration, Development and Production Sharing For The Prospective Exploration Block D230 in
Sector of the Caspian Sea have not been reflected in the registry.
Therefore, given the fact that the registry is outdated, not being actively updated, and is now housed on the website of a defunct commis
concludes that there is no active maintained cadaster, and it was not present at the end of the RGI assessment period (2019 & 2020).
Yes, Subsoil Law doesn`t cover licensing at all and there is no any other legal base, to regulate licensing in this sector.
_x000D__x000D_
There is no any relevant law regulating oil or production sharing agreements (PSA) in the Republic of Azerbaijan; therefore, there are no
negotiable terms in the law of the selection of potential investors. Since no law on "Hydrocarbons" nothing regulates the process except
on each PSA. see 2.2 of 2018 eiti report which lists steps for PSA procedures, the PSA terms and conditions are agreed by SOCAR and o
then go to parliament for ratification. only after PSA is ratified its general provisions become public. (text of PSAs are not published)
_x000D__x000D_
Governing and negotiation of the allocation licenses or PS contracts process are not regulated by rules/legislations. There is no any re
regulating license or production sharing agreements (PSA) in the Republic of Azerbaijan; but, the memorandum of understanding (“MO
initial agreement between SOCAR and foreign investors on the project of exploration and production of hydrocarbon reserves). In accor
provisions, investors are given the rights to conduct negotiations on basic commercial principals and conditions (“ABCPC”) within spec
Once negotiations on ABCPC are completed, SOCAR applies to the President of the Republic of Azerbaijan for approval of the docume
obtaining the authority on this particular PSA to exercise governmental functions on during the effective period of PSA. There is no law
production sharing agreements (PSA) in the Republic of Azerbaijan" (EITI report 2014, p. 46)
_x000D__x000D_
In accordance with the existing practice, the selection of potential investors for the development of hydrocarbon reserves is conducted di
of negotiations between such investors and the authorized state body. Nevertheless, there is a different form of international best practice
process and the common used are the tenders. The PSA contracts have been chosen for development of the hydrocarbon exploration proj
partners in Azerbaijan. The negotiations on the preparation of contracts on the development of the hydrocarbon reserves are held betwee
represents Azerbaijan government and the other interested investors.
_x000D__x000D_
There are no minimum pre-defined criteria in the practice of selection of potential investors/or companies to participate in award proces
_x000D__x000D_
Licensing authority never disclosed a list of biddable or negotiable terms. De-facto this process regulated by SOCAR. The negotiations
of contracts on the development of the hydrocarbon reserves are held between SOCAR which represents Azerbaijan government and the
investors. The memorandum of understanding (“MOU”) is signed an initial agreement between SOCAR and foreign investors on the pro
and production of hydrocarbon reserves (“Project”). In accordance with MOU provisions, investors are given the rights to conduct negot
commercial principals and conditions (“ABCPC”) within specified time period.
_x000D__x000D_
In fact, the negotiations on the preparation of contracts on the development of the hydrocarbon reserves are held between SOCAR which
Azerbaijan government and the other interested investors. But, SOCAR never discloses the rules governing the allocation or negotiatio
During the investigation of SOCAR web page, we did not find any evidence in this regards.
_x000D__x000D_
There is no relevant law regulating disclose the list of companies that submitted applications under the Agreements (PSA) in the Republ
the allocation of licenses the selection of potential investors for development of hydrocarbon reserves is conducted directly as the result
between such investors and the authorized state body. Under EITI compliancy, the government discloses the register of active companie
in the Azerbaijan Republic is established and is a matter of public record. The following relevant information is indicated within the esta
Contract holders; Coordinates of the contract areas; Date of application, date of award and duration of the contract; and The commodity
However, there is no disclosure of companies that submit applications for licenses.
_x000D__x000D_
There is no legal requirement about publicly disclose the identity of the winning bidder/applicant. In the allocation of licenses the selec
investors for development of hydrocarbon reserves is conducted directly as the result of negotiations between such investors and the auth
Under EITI compliancy, the government discloses the register of active companies that joined PSAs in the Azerbaijan Republic is establ
matter of public record. The following relevant information is indicated within the established register: Contract holders; Coordinates of
Date of application, date of award and duration of the contract; and The commodity being produced. However, there is no disclosure of c
submit applications for licenses and the EITI is not representative of a law of public policy. .
_x000D__x000D_
No legal requirement on the publicly disclose the list of areas/block.
_x000D__x000D_
There's law on "Entrepreneurship" in Azerbaijan and clause 5 of para 11 of this law says "if receipt of documents submitted for receiving
delayed without any reasons or license is not issued on time, or refusal of issuing licenses are not justified, entrepreneur can apply to cou
http://www.taxes.gov.az/modul.php?name=qanun&news=340 See also PSA clauses.
_x000D__x000D_
SOCAR, which represents Azerbaijan government never disclose the list of companies that submitted applications. During the investiga
web page and other documents, we did not find any information and facts in this regard. The section of contract awards was an empty.
_x000D__x000D_
PSA parties become clear after each PSA is approved by parliament. And it is required since PSAs have law status. See parliamentary w
https://meclis.gov.az/news.php?id=2066&lang=az
SOCAR, which represents Azerbaijan government does not disclose the list of areas/blocks allocated. However, the Consolidated Repor
Industries Transparency (EIT report) -2018 prepared by the Extractive Industry Transparency (EIT) Commission contains information o
licenses in extractive industries. (see: http://files.hssk.gov.az/hesabatlar/2018/EIT-Report-final-English.pdf)_x000D__x000D_
The relevant information was indicated within the established register: Contract holders; Coordinates of the contract areas; Date of appli
award and duration of the contract; and The commodity being produced. _x000D__x000D_
The register of areas/blocks allocated can be found on The Extractive Industries Transparency Commission website here: http://files.hssk
register-2016-eng.xlsx However, disclosure does not happen for all cases._x000D__x000D_
_x000D__x000D_
Art. 5.1 of the law on Fighting corruption ad clause 5.1 of that law required public officials to disclosure financial information, but the in
publicly disclosed (has to be demanded in an order defined by the legislation)
Although the government was committed to implement beneficial ownership to the national legislation - the National Action Plan for the
Open Government 2020-2022 (See: https://www.opengovpartnership.org/wp-content/uploads/2020/03/Azerbaijan_Action-Plan_2020-20
(Commitment 3.8), no real steps had been taken in that regard. At present, information disclosure requirements for beneficial ownership
industry are not regulated by law.
_x000D__x000D_
Not enough evidence of disclosure by senior officials.
The government of Azerbaijan never disclose the names of one or more beneficial owners of extractive companies or projects. The 2014
explains that the concept of beneficial ownership is not recognized in any laws of Azerbaijan and there is no publicly available registry
owners of companies operating in Azerbaijan (p.47). In 2017, the EIT Commission initiated negotiations with the Asian Development B
provide technical assistance to implement the Roadmap for Beneficial Ownership Disclosure (RBOD) in the areas of identifying internat
practices and drafting necessary amendments to Azerbaijan’s existing legislation to enable RBOD implementation. As a result of the neg
of the EIT Commission and the Head of Mission of the Asian Development Bank signed and approved a document titled “Technical spe
Supporting the implementation of the Roadmap for beneficial ownership disclosure for the the mining industry of Azerbaijan” on Septem
Currently, ADB is funding the project. ADB selected the consultants led by BDO Azerbaijan (BDO Azerbaijan LLC, Engaged Consultin
Barron Consulting Ltd) to undertake RBOD implementation project. The Consultants prepared three reports and a consultation documen
reports that were prepared by the Consultants and all other information regarding the project and Beneficial Ownership disclosure in Aze
found on the EIT commission’s web site: http://hssk.gov.az/en/ownership
The main legislative acts regulating the hydrocarbon sector are the Law on the Use of Energy Resources (the Energy Resources Law), da
the Law on Electrical Energy (the Electricity Law), dated June 13, 1998; and the Law on Electricity and Heat Power Stations (the “Powe
dated December 28, 1999. To satisfy the public’s need for electricity and gas, the President adopted the State Program on Development o
Complex of Azerbaijan (2005-2015). Under the Law on power engineering , there are five types of energy contracts: • Exploration Contr
and Extraction Contracts;• Contracts on Basic Energy Transportation;• Contracts on Energy Distribution; and• Contracts on Subsoil War
information please see: http://www.bakermckenzie.com/files/Uploads/Documents/Supporting%20Your%20Business/Global%20Market
%20Azerbaijan/bk_dbi_azerbaijan_specificindustries.pdfFor the exploration oil and gas field with the involvement of foreign companie
of Azerbaijan has signed only Production Sharing Agreements (PSA), there is no license system for regulation operation in the extractiv
PSA establishes the contractual relations between the foreign company and the State Oil Company of Azerbaijan (SOCAR). Each PSA
finalized, is passed to the Azerbaijani Parliament for ratification. After the ratification, it takes the form of a separate confidential and c
During the investigation, we have been searched and analyzed the in 5 PSA (Agreements on Shafag Asiman perspective structure (1), Bl
and Hovsan oil fields (2), Azeri, Chiraq deep waterly Gunashly (3), Three blocks of South West Gobustan (4), Kedabek, Gosha, Orduba
Kyzlbulag and Vejnaly deposits perspective gold mining areas (5)) and exsting law of the republic of Azerbaijan on right to obtain infor
Subsoil in Azerbaijan and Law on the Use of Energy Resources shows that there is no legal requirement to publicly disclose all signed
for the extractive sector.
The government has publicly disclosed some but not all of the signed licences/contracts. There was no practice of entering into agreemen
an agreement was last signed on 28 April, 2018 and it is available on EIT Commission website. (See: http://files.hssk.gov.az/psa/376-18
EN_D230_PSA.pdf)
_x000D__x000D_
13 out of 33 PSAs in Azerbaijan were disclosed. These contracts are available at EIT Commission. There was no practice of entering in
2019. Such agreement was last signed in the end of 2017.
_x000D__x000D_
According to 3.0.32 clause of regulations of the Ministry of Energy, drafting PSAs, as well as their monitoring is provided by the Minist
_x000D__x000D_
According to clause 1, part 4, article 95 of the Constitution of Azerbaijan ratification and denunciation of international agreements is un
of Parliament.
_x000D__x000D_
The general principles of taxation in the Republic of Azerbaijan are regulated by the Tax Code which consists of rules for determining, p
collection of taxes, the rights and responsibilities of taxpayers and State tax authorities, as well as other parties to taxation procedures, ta
methods, liability for tax law violations and the procedures for lodging complaints against unlawful actions (failure to take actions) comm
agencies and officials thereof. Together with the main pipeline agreements, the PSA enter into force after being approved by the Nationa
Republic of Azerbaijan. These agreements regulate the accounting and tax regimes of the operating companies, contractors and sub-cont
In case there are any inconsistencies in regard to taxes between the Tax Code and provisions, provision stipulated by agreements or laws
sharing, main pipeline, other similar agreements and laws, the provision stipulated by the legislation on oil and gas operations of export
special economic areas are given the higher priority. A special tax regime is applied for legally approved PSA, companies functioning in
Republic and covers PSA concluded between State Oil Company of Azerbaijan Republic and a number of multinational companies and
discovering, exploitation, sale of oil-gas fields in the Azerbaijan Republic and distribution of profits from the sale, as well as Protocols m
them and clarifying certain aspects of taxation: “Protocol on Profit tax”; “Protocol on Value Added Taxes”; “Protocol on taxation of fo
subcontractors”; “Protocol on taxation of employees and individuals”; and “Protocol on import and export taxes”. The tax regimes appl
working under the main Export Pipeline (Baku-Tbilisi-Ceyhan) HGA (“BTC”) and South Caucasus Pipeline (Shah Deniz Gas).
_x000D__x000D_
The State Oil Company (SOCAR) and State Statistical Committee regularly (monthly, quarterly and annually) discloses data on the volu
extractive resource production. However, the Ministry of Energy shares similar information on its website.
_x000D__x000D_
The government publicly and timely disclose data on production of oil and gas in the extractive sector of Azerbaijan . Recent publicatio
years and end of 2020 year.
_x000D__x000D_
State Statistical Committee currently published all of the data of production in extractive industries in the XLS format.
_x000D__x000D_
State Customs Committee publicly disclose data on volume and value of extractive resource exports. Committee published the report on
thousands USD).
Most recent publicly available data on main exports cover 2020 and published by State Customs Committee. "
_x000D__x000D_
This information is available through two sources. Data from the State Statistics Committee extend to the year 2019 and are placed in M
format (XLS). The most on-line information is provided by the State Customs Committee. The latest statistical data cover September 20
posted on the Committee's website. However, this information is in pdf format and is not machine readable.
All EITI data was collected and published in accordance with the order #224s of the Cabinet of Ministers of the Republic of Azerbaijan
13, 2003. In total 20 EITI reports were disclosed in Azerbaijan (covering 2003-2015, including semi-annual reports). After Azerbaijan’s
EITI the President of the Republic of Azerbaijan signed a Decree dated April 5, 2017 “On additional measures to increase accountability
in the extractive industries”. According to the Decree all relevant information in relation to extractive industries had to be disclosed by th
established Commission on EIT to its full extent in line with international standards. Since then 3 EIT reports were published. In order to
“mainstreaming” approach (systematic disclosure) on July 28, 2020 the President of the Republic of Azerbaijan signed another Decree “
measures to increase accountability and transparency in the extractive industries” by which the EIT Commission was abolished and the i
the transparency in the extractive industries was passed to the State Statistical Committee of the Republic of Azerbaijan.
According to Decree “On additional measures to increase accountability and transparency in the extractive industries” signed by the Pres
Republic of Azerbaijan on July 28, 2020, EIT Commission was abolished and the implementation of the transparency in the extractive in
passed to the State Statistical Committee of the Republic of Azerbaijan. Currently, the State Statistics Committee is working on 2019 an
the EIT Commission. According to the committee, both reports will be available to the public sometime in July 2021. The latest report a
public was released in 2018.
The government publicly and timely had disclosed data on the value of tax/payment receipts till 2018. All of the reports up to 2018 pub
through the web page of To the Extractive Industry Transparency (EIT) Commission of the Republic of Azerbaijan. But the Commission
the Presidential Decree dated July 28, 2020. According to Presidential Degree The State Statistical Committe will disclose this data.
The Report prepared by the EIT Commission contains a table (Table 12, p.p. 73-76) with the names of companies, their liabilities, and th
tax and contribution payments.
_x000D__x000D_
Tax regimes in PSAs differ from general tax system, but each PSA includes information on taxes, including income tax. PSA have law s
_x000D__x000D_
"There are substantial differences between the general tax legislation and the tax regimes of the existing PSAs, HGAs and the Law. Gene
PSAs, HGAs and the Law have negotiated taxes that provide for substantial relief to investors, while those operating outside the above m
agreements must pay the whole range of standard Azerbaijani taxes under the statutory tax regime (EY 2015, p.43). ""Under the existing
contractor parties are not subject to royalties for extraction of hydrocarbon resources in Azerbaijan (EY 2015, p.43). "According to the a
Code, Royalty shall be paid with a view to the rational use of subsurface resources in the territory of the Republic of Azerbaijan and on t
According to the Article 216.1., royalty is established dependent from the type of produced natural resources, with application to wholes
at 26% and natural gas at 20%
_x000D__x000D_
No, specify the method of calculation state equity.
_x000D__x000D_
"Foreign subcontractors that carry on business in Azerbaijan in connection with hydrocarbon activities are deemed to earn a taxable prof
the payments received in respect of transactions performed in Azerbaijan (depending on the particular PSA). These subcontractors are su
profits at a rate of 20% to 32%, resulting in a total WHT obligation at the rates of 5%, 6.25%, 7.5% or 8% (depending on the particular P
contractual payment. WHT on foreign subcontractors that sell goods should only apply to a mark-up charged on such goods. Under certa
mark-up is indicated, the tax may apply to the gross sales price. However, under some of the existing PSAs, certain foreign subcontracto
profit taxation under the domestic law. Such foreign subcontractors include those working after approval of the development and produc
agreement or those selling goods without indicating a mark-up on their sales. (EY 2015, p. 44)"
According to the PSA, extractive companies may transfer revenue from oil production to the Government the interests in cash or in kind
companies may transfer revenue from gas production to the Government interests in cash. According to the article 2.7. of Tax Code, if
agreements and laws, main pipeline agreements and etc., approved before this Code is entered into force or after its enforcement, includi
and gas operations of export direction and special economic areas, oil and gas, contain provisions that differ from those stipulated by this
legislative acts on taxes, then provisions of such agreements and laws shall be applied.
The State Tax Service under the Ministry of Economy of the Republic of Azerbaijan is the central executive body that ensures the imple
policy, timely and complete collection of taxes and other revenues to the state budget within the framework of a single financial and bud
extractive companies transfer the taxes including (profit tax, VAT, land tax, property tax, price change, and other taxes) to the State Tax
Ministry Of Economy Of The Republic Of Azerbaijan
_x000D__x000D_
According to the Rules on the preparation and execution of the Annual Program of Revenues and Expenditures (Budget) of the State Oil
Republic of Azerbaijan. The revenue items of the Oil Fund's budget shall comprise the following:2.3.1.Revenues generated from implem
on exploration, development and production sharing for oil and gas fields 2.3.1.1. Net revenues from the Republic of Azerbaijan’s share
hydrocarbons ;2.3.1.2. Bonuses paid by investors to the State Oil Company of the Republic of Azerbaijan or an authorized state body in
oil and gas agreements signature or performance;2.3.1.3.Acreage payments due to the State Oil Company or an authorized state body of
Azerbaijan from investors for the use of a contract area in connection with oil and gas exploration and development;2.3.1.4. Dividends a
participation revenues due to the Republic of Azerbaijan in connection with oil and gas agreements implementation; 2.3.1.5. Revenues g
and gas passing over the territory of the Republic of Azerbaijan by means of the of Baku-Supsa, Baku Tbilisi-Ceyhan and Baku-Tbilisi-E
pipelines;2.3.1.6. Revenues generated from transfer of assets from investors to the State Oil Company o;2.3.2. Revenues generated from
management, sale, or other utilization or out of sale revenues of the Fund's assets (including financial assets and assets handed over by in
and gas contracts), revenues from asset revaluation in the reported currency (Azerbaijani manat) by the Oil Fund and other;2.3.3. Grant
aid;2.3.4. Other revenues and receipts in accordance with the legislation..
_x000D__x000D_
According to the Tax Code there is no requirement an audit of extractive companies by the tax authority. The tax authority has a right to
extractive companies, which is not an audit itself.
No requirement for the Chamber of Auditors to audit the State Tax Service Under The Ministry Of Economy (THE LAW OF THE REP
AZERBAIJAN ON THE “AUDIT SERVICE”, NO. 882, DATED SEPTEMBER 16, 1994, sec. II - III)"
_x000D__x000D_
The National tax authority is not subject to periodic external audits.
Azerbaijan was formerly EITI-compliant, but has been suspended by the Board of EITI in the 36th Board meeting in Bogota, Colombia
We mean EIT Commission, which was created according to the Presidental Decree dated April 5, 2017 “On additional measures to incre
and transparency in the extractive industries”. The EIT Commission last prepared a report in 2018 and posted it on its website. See:
http://www.hssk.gov.az/en/hssh_reports
The requirement for preparation an environmental impact assessment (EIA) is regulated by Law on Environmental Impact Assessement
defines the legal, economic, organizational basis of the process of assessing the impact of economic and other activities, as well as the im
strategic documents and spatial planning documents on the environment and human health, and regulates relations in this area. Accordin
mandatory only in relation to the intended activities. The law approved a list of activities that must be assessed. The list also includes the
Projects for the exploration, exploration, development, production and transportation of Petroleum resources; 2) Design of oil and gas re
of pipelines with a length of 20 km and more and a diameter of 500 mm and more for the transportation of oil, gas or chemical solutions
storage facilities for oil, petrochemicals and chemical products.
No reference to public disclosure in THE LAWOF THE REPUBLIC OF AZERBAIJAN On the Environmental Impact Assessement (20
The legislation does not require a social impact assessment (SIA) for companies operating in the mining industry. Nevertheless, oil giant
posts on its website social impact assessment reports on various fields it operates.
The legislation does not require companies operating in the mining industry to release social impact assessments (SIAs). Nevertheless, B
impact assessment report on various fields as part of its operations in Azerbaijan.
BP disclose Environmental and Social Impact Assessments for all projects in Azerbaijan. Research gives specific reference to disclosure
for Baku-Tbilisi-Ceyhan Project. However other companies have not disclosed their SIAs.
BP disclose Environmental and Social Impact Assessments for all projects in Azerbaijan. Research gives specific reference to disclosure
for Baku-Tbilisi-Ceyhan Project. Other SIAs have not been disclosed by other companies.
Articles 41-45 of the Law of the Republic of Azerbaijan “On Protection of the Environment” regulate ecological requirements imposed u
operation and in course of operation of a number of enterprises and objects, including industrial and energy facilities. Law requires comp
extractive companies to prepare environmental mitigation management plans prior to project development.
_x000D__x000D_
There is no legal requirement for environmental mitigation management plans to be publicly disclosed.
No environmental mitigation have been disclosed.

The Code of the Azerbaijan Republic on administrative violations are regulated penalties for non-compliance with environmental mitiga
plans. Article 243 of the Code of the Azerbaijan Republic are regulated the rules of subsoil usage. According to this article, shall involve
individuals one thousand five hundred to two thousand manats, on authorized persons at the rate of three thousand to five thousand ma
entities — at the rate of fifteen thousand to twenty thousand manats. We confirm that the law sets penalties for non-compliance with env
mitigation management plans. Because the Law of the Republic of Azerbaijan “On Protection of the Environment” requires companies,
companies to prepare environmental mitigation management plans prior to project development.
_x000D__x000D_
There is no rule governing rehabilitation and closure of extractive projects at national legislation, as well as PSAs. But, National Action
approving the Comprehensive on improving the environmental situation in the Azerbaijan Republic for 2006-2010» had activity in orde
location of areas of the Absheron Peninsula surrounding the activities of oil and gas production units which are subjected to oil pollution
_x000D__x000D_
There are no procedures governing rehabilitation and closure of extractive projects
According to the Land Code, article 96.5, the land compensation price must be based on the market price, provided that such price is n
cadastral or normative price for the subject land (, article 96.5). Normative or cadastral rates for lands in each district are established by C
Ministers Resolution N158 on Establishment of New Normative Prices for Land in the Azerbaijan Republic. This covers a range of item
fences, walls, animal enclosures, small irrigation channels, drains, wells, hand pumps, artesian bores, water pumps, hay sheds, animal sh
These items will be valued on the basis of full replacement cost. No demolition of structures is expected. However, should it occur, no “d
be used in calculating the compensation payable for affected structures, so that affected people will be able to replace their structures wit
amount.
_x000D__x000D_
According to the article 101 of the Land Code, only refers to compensation for the losses incurred by owners, users and lessees of land,
_x000D__x000D_
The legal power to govern and operate the country’s hydrocarbon resources has been given to the State Oil Company of the Azerbaijan R
(“SOCAR”). SOCAR was founded on the base of Azerineft State Concern and Azerneftkimya Production Union under the Decree No 2
of Azerbaijan Republic dated September 13, 1992. The goals and duties, activity directions, authorities, relations with the state and mana
the company are clearly stated in the Charter of the State Oil Company of Azerbaijan Republic approved by Decree No 844 of the Presid
Republic dated January 24, 2003 on the “Improvement of the Structure of the State Oil Company of Azerbaijan Republic”. The whole a
company is regulated by this Charter. Section I. General Provisions of the Company Charter states that the activity of the State Oil Comp
Republic consists of ensuring the effective functioning and development of the petroleum industry as an integrated system and the reliab
consumer demand for fuel (paragraph 1.1). According to Paragraph 1.2 of the Charter, SOCAR carries out commercial activities. The co
ownership over all hydrocarbons produced and petroleum products obtained from their processing. Paragraph 1.7 of the Charter states th
bears liability for its obligations with the assets at its disposal. The company is not liable for state obligations and with an exception of c
by the law the state is not liable for the Company’s obligations”. Section 2 of the Charter on “Objectives, Duties, and Scope of Activity o
clarifies the goals and duties of the company and the main scope of activity to reach the goals set. As the section states, the main objectiv
is the implementation of exploration, discovery, preparation and development of both on and offshore oil and gas fields, the transportatio
sale of oil, gas, condense
_x000D__x000D_
Yes, the government receives in-kind payments instead of financial payments from extractive companies, see p. 113 of the CONSOLID
EXTRACTIVE INDUSTRIES TRANSPARENCY REPORT -2018
Resolution of the Cabinet of Ministers No. 534 of December 30, 2016 “On the Income and Expenditure Budget of Large State-Owned C
regulate procedures for the preparation, approval and state control of SOCAR's income and expenditure budget with state participation, r
transfer rules. The resolution approved a list of 14 large state-owned companies to be prepared, approved and monitored for income and
estimates, and SOCAR is included in this list. Under the resolution, state-owned companies, including SOCAR, shall submit next year's
expenditure estimates to the Special Commission. The commission approves SOCAR's revenue and expenditure estimates before Decem
to the rule, if the state budget injects investment funds to SOCAR as stipulated in the state capital investments (investment expenditures)
are reflected in the relevant items of the sections 'Cash Flows from Financing Activities' and 'Cash Flows from Investments' of the Incom
Budget and re-approved by the commission.
The annual report of the Chamber of Accounts on the draft law of the Republic of Azerbaijan 'On the implementation of the 2019 State B
Republic of Azerbaijan' and the implementation of the state budget contains information on taxes and fees paid by state companies, inclu
the Annual Report on the draft law of the Republic of Azerbaijan “On the Implementation of the 2019 State Budget of the Republic of A
the implementation of the state budget.
_x000D__x000D_
_x000D__x000D_
In accordance with transition to International Financial Reporting Standards for Legal Entities, amendments requiring conduct of financi
external auditor and publication of the auditor report were made to Azerbaijan legislation. According to Article 12.3 of the Law of Azerb
Accounting" organizations with public significance and commercial organizations that conduct consolidated financial statements, as wel
organizations (Commercial organizations that are involved in projects on allocation of state guaranteed loans or state debt, as well as tho
subsidies, subventions, grants or budget allocations for implementation of particular roles) referred to in Article 12.2 of this Law are requ
_x000D__x000D_
- post their annual financial reports and consolidated financial reports, together with an auditor’s opinion in free access via web pag
them;_x000D__x000D_
- Provide free copy of annual financial reports and annual consolidated financial reports, together with auditor’s opinion availab
upon his/her request._x000D__x000D_
_x000D__x000D_
As a result of the amendments to the Charter of SOCAR in 2014, publication of reports was included as a mandatory commitment. In ac
Article 6.1-1 of the Charter, the consolidated financial reports of the Company, together with an auditor's report should be published no l
of next year after reporting year on the website and in periodicals. _x000D__x000D_
Although the Law on Financial Accounting does not explicitly state the obligation of legal entities, including state-owned companies, to
external audit, Article 12.3 states that commercial organizations that receive from budget subsidies, subventions, grants or budget means
implementation of appointed activities shall submit their annual financial statements and annual consolidated financial statement, with a
This requirement also concerns the subjects of natural monopolies and commercial organizations that attract credits with the state (gover
or participate in the projects related with allocation of state borrowings.
_x000D__x000D_
There is no requirement on law or publicly documented policy that SOCAR should submit annual reports to the parliament on its comm
_x000D__x000D_
Yes, SOCAR was engaged in quasi - fiscal activities. See SOCAR`s Annual Report 2019, p. 118-127
_x000D__x000D_
Yes SOCAR was engaged in quasi - fiscal activities. See SOCAR`s Annual Report 2019, p. 118-127
_x000D__x000D_
Yes, SOCAR annual financial statements were audited over the most recently completed audit timeframe by Ernest and Young.
_x000D__x000D_
Yes, SOCAR publicly disclosed annual reports on its finances and operation/ See SOCAR financial report on 2019.
_x000D__x000D_
SOCAR most recent publicly available annual report includes a consolidated statement of financial position as a balance sheet statement
_x000D__x000D_
Yes, SOCAR most recent publicly available annual report includes cash flow statement.
_x000D__x000D_
Yes, SOCAR most recent publicly available annual report includes consolidated statement of profits or loss and other comprehensive inc
_x000D__x000D_
Disclosed: http://www.socar.az/socar/en/economics-and-statistics/economics-and-statistics/oil-production
_x000D__x000D_
SOCAR`s Financial Report: http://www.socar.az/socar/assets/documents/en/socar-financial-reports/Financial%20report%202019.pdf
_x000D__x000D_
The government does not specify the procedures that State Oil Company of the Azerbaijan Republic (SOCAR) must follow ühen sellin
production to foreign and domestic buyers. According to the decree No. 844 of the President of the Republic of Azerbaijan on the impro
structure of the of January 2003 and SOCAR Order No. 25 of March 31, 2003, the Marketing and Operations Department was establish
of marketing crude oil and petroleum products for SOCAR in Azerbaijan and foreign countries. Marketing and Operations Department
general procedure, not specific.
_x000D__x000D_
The government does not specify the procedures that State Oil Company of the Azerbaijan Republic (SOCAR) must follow when sellin
production . According to the decree No. 844 of the President of the Republic of Azerbaijan on the improvement of the structure of the
and SOCAR Order No. 25 of March 31, 2003, the Marketing and Operations Department was established for the purpose of marketing c
petroleum products for SOCAR in Azerbaijan and foreign countries. Marketing and Operations Department of SOCAR has a general p
specific.
_x000D__x000D_
There are no specific procedures on how proceeds from sales should be transferred. "Taxes are transferred to State Budget according to T
on large tax payers)"" is not specific to sales revenues / proceeds.
_x000D__x000D_
The government does not specify the procedures that State Oil Company of the Azerbaijan Republic (SOCAR) must follow ühen sellin
production According to the decree No. 844 of the President of the Republic of Azerbaijan on the improvement of the structure of the of
SOCAR Order No. 25 of March 31, 2003, the Marketing and Operations Department was established for the purpose of marketing crude
products for SOCAR in Azerbaijan and foreign countries. Marketing and Operations Department of SOCAR has a general procedure, n
SOFAZ 2019 annual report here provides aggregate volumes sold in relation to ACG (92.1% of sales) p. 62 https://www.oilfund.az/en/re
statistics/report-archive#
Evidence can be found in SOFAZ 2019 annual report, p.26
_x000D__x000D_
No, SOCAR or government does not disclose the date of sale of the government's share of production.
Not present in 2019-2020 EIT report.
_x000D__x000D_
Yes, SOCAR publicly discloses a list of joint ventures in annual report for 2019, page 6
_x000D__x000D_
See SOCAR 2019 financial report, page 6
_x000D__x000D_
SOCAR publishes in its financial report information about Group's interests in other joint ventures are not significant both individually a
and their summarized aggregate financial information, including total assets. liabilities, revenues, profit or loss_x000D__x000D_
See SOCAR 2019 financial report, page 64.
_x000D__x000D_
See SOCAR 2019 financial report, page 6
SOCAR's 2019 Financial Statement does not list revenues or costs deriving from the subsidiaries in its profit and loss or cash flow statem
equity shares. The CONSOLIDATED EXTRACTIVE INDUSTRIES_x000D__x000D_
TRANSPARENCY REPORT -2018 lists revenues, assets, and liabilities of SOCAR's joint ventures and associates (not subsidiaries, but
revenues of subsidiaries. "
_x000D__x000D_
Yes the SOCAR has a publicly available Code of Business Ethics via SOCAR's web page.
Council members do mostly not seem to be government members, however, a large number (11 out 13) are members of the ruling party
their profiles on the company website. President of the SOCAR is member of the Political Council of the ruling party.
_x000D__x000D_
The government is starting to discuss the conception of Electronic reporting system in EITI countries and possibility of its implementat
during the last MSG meeting on July 04, 2016.
_x000D__x000D_
The government is starting to discuss the conception of electronic reporting system in EITI countries and possibility of its implementat
_x000D__x000D_
The government is starting to discuss the conception of electronic reporting system in EITI countries and possibility of its implementat
_x000D__x000D_
No data is available under an open license.
According to the 'Strategic road maps for the national economy and main economic sectors approved by the presidential decree, dated D
the Law on 'Budget System' was amended in 2018 and from 2019 the budget in Azerbaijan will be prepared in accordance with fiscal rul
the law is called 'Budgetary Rules'. This article sets out the following limits on budget expenditure:_x000D__x000D_
- The consolidated budget expenditures for the next year and the next three years cannot exceed the projected above-calculated consolida
expenditures._x000D__x000D_
- The upper limit of consolidated budget expenditures is determined on the basis of the sum of non-oil revenues and other revenues forec
revenues that can be spent no more than 103% of the indexed amount of the current year's approved consolidated budget expenditures, ta
the projected inflation rate for the next year._x000D__x000D_
- The ratio of the non-oil base deficit of the consolidated budget for the next budget year to non-oil GDP is expected to be less than the c
for the current year. If this ratio is not less than the corresponding indicator of the current year, the projected upper limit of the consolida
expenditures is reduced in accordance with the target indicator of the ratio of the non-oil base deficit of the consolidated budget for the n
GDP._x000D__x000D_
- When calculating the upper limit of consolidated budget expenditures in accordance with the budget rule, public debt, debts of state ent
debts with and without state guarantees) are taken into account and on the basis of it medium-term borrowing growth and restriction targ
state enterprises are determined._x000D__x000D_
_x000D__x000D_
According to Article 7 of the Law on the Chamber of Accounts, one of the duties to be fulfilled by the Chamber of Accounts is to issue o
drafts of consolidated budgets, including the upper limit of the budget expenditure budget, calculated in accordance with the budgeting p
as the State Budget and budgets of extra budgetary funds (institutions) and relevant draft laws.
The government complied with fiscal rules in the 2019 fiscal year that ended. See: The opinion of the Chamber of Accounts of the Repu
on the draft Law of the Republic of Azerbaijan “On execution of the 2019 state budget of the Republic of Azerbaijan” and the annual rep
execution of the state budget, p. 36-37.:
The Chamber of Accounts shall issue an annual opinion on the implementation of the state budget and monitor the implementation of ob
The opinion of the Chamber of Accounts of the Republic of Azerbaijan on the draft Law of the Republic of Azerbaijan “On execution of
budget of the Republic of Azerbaijan” and the annual report on the execution of the state budget
The Ministry of Finance has posted a presentation on the 2020 state budget on its official website. The presentation included forecasts fo
revenues.
see Enacted Budget for 2020; Law of the Republic of Azerbaijan on "The State Budget of the Republic of Azerbaijan for 2020"
The government publishes information on total expenditures of the state budget in the first half of the next fiscal year. The Law “On Ex
State Budget of the Republic of Azerbaijan” is adopted by the National Assembly, and then endorsed by the President. The law reflects a
by the government in the fiscal year 2019.
_x000D__x000D_
Yes, in 2019 budget the government has publicly disclosed the actual total resource revenue received as a transfer from State Oil Fond
Republic and mining tax as well.
The Ministry of Finance has posted a presentation on the 2020 state budget on its website. The presentation includes information on pub
and external) for 2019.
The Ministry of Finance provides information on foreign public debt only in US dollars. The information is posted on the website of the
_x000D__x000D_
According to the decree of president of Azerbaijan Republic on the establishment of SOFAZ all of the revenues from extractive industri
directly to SOFAZ. Analyses document as a statue on SOFAZ and rules on the preparation and execution of the annual program of rev
expenditures (budget) of the state oil fund of the republic of Azerbaijan don't consider any transfer extractive revenues to subnational
Expertise the Taxes Code shows that there are no legal requirements transfer extractive revenues to the subnational government. In gene
of companies operating in the extractive industry of Azerbaijan Republic consists of 3 parts: General tax regime provided for by the Tax
Azerbaijan Republic (article 164.1.11.);Tax regime for oil, gas and mining companies within Production Sharing Agreement (PSA) fram
applied for companies operating on Main Export Oil Pipeline and South Caucasus Pipeline. According to three regimes, all of the taxes p
budget. There is no rules under law describing the distribution of specifically resource revenues to sub-national governments.
The specific rules the transfer of extractive resource revenues directly from central government to subnational level is not existence in A
Transfers from central budget to the regional and local budgets curries out from general revenues of the state budget.
The specific rules the transfer of extractive resource revenues directly from central government to subnational level is not existence in A
Transfers from central budget to the regional and local budgets curries out from general revenues of the state budget.
Mechanism is not existence


_x000D__x000D_
In 1999, December 29, the Presidential Decree #240 formalized the establishment of the State Oil Fund of the Republic of Azerbaijan (S
objective of the Fund is to ensure the accumulation and effective management of foreign currency and other assets generated from the im
and gas exploration and development agreements as well as from the Fund's own activities, in the best interest of citizens and future gen
Republic of Azerbaijan. The State Oil Fund of Azerbaijan was established as the legal entity with separate management structure and no
account in the central bank. This is one of the distinctions of the State Oil Fund. The connection between Oil Fund's revenues and expen
budget is built only within bounds of summary revenues and expenditures of public administration sector and pursues a goal of followin
macroeconomic policy. The assets of the Fund could not be used for lending to state authorities, state and non-state organizations and as
liabilities of any subject. The fund is an extra-budgetary institution, a legal entity which has a settlement account and other accounts at b
(all over the world), so the resources are deposited directly into the Fund's own accounts without any reservation.
"According to Article 2 of the “Rules for calculating the upper limit of consolidated budget expenditures in accordance with budgetary r
the President of the Republic of Azerbaijan (18 December 2018), when determining the upper limit of consolidated budget expenditures,
expendable oil revenues, a number of forecast indicators are used for the next year and for the next three years:
- annual average export oil price;
- remaining balance of the State Oil Fund of the Republic of Azerbaijan (SOFAZ);
- physical volume indicators for oil and gas production and exports; and
- SOFAZ’s forecasted revenues in accordance with annual average export oil prices etc."
Yes, the Law on the Budget System, the rules for drafting and implementing the medium-term expenditure framework, and the rules for
implementing SOFAZ's annual revenue and expenditure program require that allocations from the Oil Fund is subject to be recorded in t
budget, including the state budget and extra-budgetary funds be included in the government's financial framework.
In accordance with the Regulations governing the activities of SOFAZ, as well as the rules on preparation and implementation of the ann
expenditure program of the Fund, all revenues generated from implementation of the agreements on exploration, development and prod
and gas fields in the territory of the Republic of Azerbaijan constitute the income of SOFAZ
_x000D__x000D_
State Oil Fund`s annual financial report is specified the size of the fund. For example, we can see change volume of SOFAZ`s assets yea
currency composition as percentage of Investment Portfolio as a graphs in the Report
"SOFAZ discloses deposit and withdrawal information in its quarterly statements and in annual report. See: p. 27-33 of SOFAZ's annual
release on page https://oilfund.az/en/report-and-statistics/report-archive
https://oilfund.az/report-and-statistics/get-download-file/6_2020_4_en.pdf"
Yes, the numeric rules governing the size of withdrawals from sovereign wealth funds have been adhered to, but was suspenpended in A
COVID19 impact. (Rules for calculating the upper limit of consolidated budget expenditures in accordance with the budget rule -approv
the President of the Republic of Azerbaijan dated December 18, 2018)
Yes, the government has adhered to the rules governing the size of deposits into the sovereign wealth fund, with no known exceptions. I
the Regulations governing the activities of SOFAZ, as well as the rules on preparation and implementation of the annual budget and exp
the Fund, all revenues generated from implementation of the agreements on exploration, development and production sharing of oil and
territory of the Republic of Azerbaijan constitute the income of SOFAZ
According to the article 27.4. of the Law on Budget System, Rules on Management of Foreign Currency Assets of the Fund (section 2.1
section 2.3.2 of the Investment Policy of SOFAZ restrictions and limits on domestic investments are applied.
_x000D__x000D_
According to the Article 3.3. and 3.4 on rules on management of foreign currency assets of the State Oil Fund of the Republic of Azerba
mitigate the risks in the management of the Oil Fund’s foreign currency assets, limits are defined in the investment policy of the Oil Fun
following criteria and in the following sequence:<U+F0B7> Credit risk - i.e. the maximum weight that can be allocated to one issuer and
the credit rating threshold for an issuer and/or holding;<U+F0B7> Liquidity risk - i.e. maximum duration of the Investment Portfolio an
liquidity for specific periods;<U+F0B7> Market risk (currency and interest rate risk) as well as the maximum weight of each currency in
Investment Portfolio and the investment assets denominated in these currencies and the duration of the Investment Portfolio. 3.4. Limita
directions 3.4.1. Foreign currency assets of the Oil Fund cannot be invested in other asset classes and currencies other than indicated in
these Rules, except for the assets considered in item 3.3. of these Rules and necessary operations for their acquisition (selling). 3.4.2. De
swaps, forwards, futures, etc.) may be used for hedging or optimizing the currency composition and asset allocation of the Investment Po
SOFAZ specifies investment returns for the fiscal year in the annual financial report. See: 5.3. SOFAZ’s investment portfolio performan
Yes, SOFAZ specifies a list of assets in the annual financial report.
SOFAZ specifies asset class in the annual financial report.

According to the Law on the Budget System of the Republic of Azerbaijan, SOFAZ's budget is included into the country’s consolidated
inalienable part of it, is prepared in parallel with the state budget in accordance with the decisions of the Cabinet of Ministers envisaging
consecutive step of this process. As part of the consolidated budget, SOFAZ’s revenues and expenditures are also discussed in the Parlia
_x000D__x000D_
Yes, requirements for investments by the natural resource fund to be risk-constrained has bee adhered by SOFAZ.
_x000D__x000D_
Yes, under the SOFAZ information policy, approved by the SOFAZ Director.
_x000D__x000D_
Law on Accounting requires to publish an annual financial report. According to Article 12.3 of the Law of Azerbaijan Republic "On Ac
organizations with public significance and commercial organizations that conduct consolidated financial statements referred to in Article
are required to: _x000D__x000D_
- post their annual financial reports and consolidated financial reports, together with an auditor’s opinion in free access via web pag
them;_x000D__x000D_
- Provide free copy of annual financial reports and annual consolidated financial reports, together with auditor’s opinion availab
upon his/her request.
According to its Statute,SOFAZ maintains accounting reporting based on the “Law on Accounting” of the Republic of Azerbaijan and p
financial reports. Annual financial reports are audited and approved by independent auditors appointed by the President of the Republic
_x000D__x000D_
There are no legal requirements for review the natural resources fund's annual financial reports by parliament of Azerbaijan. Article 12
Budget system, approved the list of documents prepared and submitted in parallel with the state budget. SOFAZ annual financial report
SOFAZ makes publicly available the last year's financial report in the first half of next year, along with an audit opinion. The latest finan
highlights 2019 results.
_x000D__x000D_
Yes, these annual financial reports were audited over the most recently completed audit timeframe.
_x000D__x000D_
The parliament of Azerbaijan is not required review of annual financial reports.
A Production Sharing Agreement (PSA) includes staffing requirements. One of the sections of the agreement is called “Operating Comp
and Vocational Training”. It reflects the commitment to increase the share of Azerbaijani citizens in the staff. For example, under Paragr
the agreement on the exploration, development and production sharing (PSA) for the Shallow Water Absheron Peninsula (SWAP) in the
of the Caspian Sea, the number of nationals in total workforce shall be increased (page 34, article 6.7.). See: source-log
The same requirement also applies to other PSAs, including the agreement on the joint development and production sharing (PSA) for th
fields and the Deep Water Portion of the Gunashli Field (ACG) in the Azerbaijan Sector of the Caspian Sea.
The extractive industry in Azerbaijan is regulated by PSA contracts which have the Law status. The general license mechanism does not
extractive industry.
A Production Sharing Agreement (PSA) includes staffing requirements. One of the sections of the agreement is called “Operating Comp
and Vocational Training”. It reflects the commitment to increase the share of Azerbaijani citizens in the staff. For example, under Paragr
the agreement on the exploration, development and production sharing (PSA) for the Shallow Water Absheron Peninsula (SWAP) in the
of the Caspian Sea, the number of nationals in total workforce shall be increased (page 34, article 6.7.). See: source-log_x000D__x000D
_x000D__x000D_
The same requirement also applies to other PSAs, including the agreement on the joint development and production sharing (PSA) for th
fields and the Deep Water Portion of the Gunashli Field (ACG) in the Azerbaijan Sector of the Caspian Sea.
Yes, there is a publicly documented policy promoting forward linkages. According to SOCAR's Charter, the Company's primary objecti
processing and sale of oil, gas, condensate, the development of petrochemical industry, the distribution, sale of oil, petrochemical and ga
territory of the Republic of Azerbaijan.
Under Article 2.3 of the Charter, in order to carry out its basic duties the Company implements types of activity, including the building,
development of social facilities: housing cooperatives, sports and health facilities, medicine, hygiene and epidemiology, preschools, sana
accordance with the law.
Article 4.3 of the Charter states that the Company's management structure ensures the exploration, construction and development of oil a
transportation, processing and sale of oil, gas, condensate, as well as oil, petrochemical and gas products, provision of services. For exam
Oil Refinery, owned by SOCAR, processed 6,230,500 tons of crude oil to produce 15 types of oil products, including gasoline, diesel, w
bitumen (See: https://socar.az/socar/assets/documents/en/socar-annual-reports/Sustainable%20development%20report-2019.pdf. Page 14
In 2019, Azerkimya PU, which is part of SOCAR, refined 366,410 tons of crude oil to produced 8 types of chemical products, including
propylene and polyethylene. (See: https://socar.az/socar/assets/documents/en/socar-annual-reports/Sustainable%20development%20repo
16, Table 5.)
In 2019, the SOCAR-based Methanol Plant produced 383,000 tons of methanol and the Carbamide Plant produced 171,200 tons of urea.
https://socar.az/socar/assets/documents/en/socar-annual-reports/Sustainable%20development%20report-2019.pdf. Page 16)
According to SOCAR's Charter, one of the main goals of the company is to process crude oil on the territory of the Republic of Azerbaij
monopolist in this field, and there is no second-largest oil refining company in the country. For example, in 2019, the SOCAR-based Oil
6,230,500 tons of crude oil to produce 15 types of oil products, including gasoline, diesel, condensate and bitumen. (See:
https://socar.az/socar/assets/documents/en/socar-annual-reports/Sustainable%20development%20report-2019.pdf. Page 14-15, Table 4.)
There are no rules requiring the disclosure of statistics on procurement results in Azerbaijani law or internal company rules.
There are no rules which require public reporting of local employment statistics.
Although required by a PSA, the government lacks such initiatives.

The government doesn`t publish local procurement statistics
The government published no reports on the number of local employees starting from 2019. However, the Extractive Industries Transpar
2018 General Report on Transparency Industry, with reference to bp, says that the percentage of national citizens among bp Azerbaijan’
professional staff was 90%, or 2,534 nationals, of its total workforce (page 113). As the Commission has not posted the 2019 Report on
latest data encompass 2018, and therefore option D was chosen.
The legislation does not require the disclosure of statistics on processing products produced in extractive industries. State energy firm SO
reports posts the type, volume and value of oil refining materials obtained by email. (See: SOFAZ`s Annual Report, XVII OIL REFINER
The legislation does not require the disclosure of domestic supply statistics in extractive industries.
The government does not publish a baseline assessment to inform the forward linkages policy
Statistical data from state-owned energy firm SOCAR show the range, volume and value of oil products obtained by email available in i
Reports. (See: SOFAZ`s Annual Report, XVII OIL REFINERY, pp. 54-57)
No information on 2019 domestic supply statistics is available in any official government report or the Annual Report by Azerbaijan’s e
SOCAR.
Yes, companies are required by law or public policy to publish the names of suppliers. Article 5 of the Law of the Republic of Azerbaija
Procurements”, dated December 27, 2001, envisages the coming of procurement contract into effect and public notification. Paragraph 3
states that information about procurement contract entered into as a result of tender shall be published within 5 banking days in organ of
announcement about tender was published. Terms and results of public procurement shall be disclosed in the manner prescribed by law.
law is binding on all companies, including SOCAR.
Pursuant to Article 5 of the “Instructions on Organization and Conduct of Open Competition in SOCAR” approved by Decision No. 24 o
of the Procurement Committee at SOCAR, dated 11.02.2016, SOCAR shall publish on its official website an announcement on the resul
tender on procurement of goods. (https://socar.az/socar/assets/documents/az/socar-standards/Satinalmalar_uzre_normativ_senedler.docx
Neither law nor any policy documents require beneficial ownership disclosure for extractive industry suppliers.
Yes, companies or the regulator publishes names of supplier companies in some, but not all cases. (See: https://socar.az/socar/en/compan
supply-chain-management/contract-awards)
For example, according to the independent research about 900 procurement announcements were made online by all enterprises and org
subordinated to SOCAR in 2019. Only 38 tenders were announced as winners in 2019 and contracts were signed, and information about
these competitions was made public. (See: http://www.nhmt-az.org/frontend/pages/corruption-inner.php?id=175)
The beneficial owners of extractive industry suppliers have not been disclosed, in any known cases.
An article 'Bright days will soon begin in our liberated territories' by Azerbaijan’s Energy Minister Parviz Shahbazov appeared in a 20 O
of the official state newspaper “Az<U+0259>rbaycan”. The article says, the goal is to increase the share of renewable energy sources in
capacity to 30% through 2030, by creating an additional 1,500 MW of power from renewable energy sources. According to the Minister
generation capacity in Azerbaijan is 7,516 MW, and the capacity of power plants on renewable energy sources, including large hydropow
MW, accounting for 17% of the total capacity.
One of the core objectives set in the Order of the President of the Republic of Azerbaijan, dated May 29, 2019, 'On accelerating reforms
of the Republic of Azerbaijan' is to attract private investment in the energy sector, including renewable energy sources. The long-term de
of the energy sector until 2050, drafted by the Ministry of Energy, is based on a development model focused on private investment. Azer
goal to increase the share of renewable energy sources in electricity production to 30% by 2030. It is planned to fulfill this task through p
investments._x000D__x000D_
_x000D__x000D_
The existence of a legal framework that meets international standards is one of the main provisions for private investor interests._x000D
_x000D__x000D_
On December 29, 2020, contracts were signed with ACWA POWER of the Kingdom of Saudi Arabia for the construction of a 240 MW
of $ 300 million is expected to be invested in the project. SOCAR also periodically states in its reports that it supports the development o
and invests in renewable energy. The company in its Sustainable Development Report - 2019 said it had begun to expand its use in a num
technology systems, mainly alternative wind and solar installations.
SOCAR's annual activity reports include a section 'Capital Investments'. This section contains information on exploration and drilling co
According to its latest Report – 2019, AZN 122 million was spent on exploration and AZN 611.8 million on exploitation during the year
SOCAR's annual activity reports include a section 'Capital Investments'. This section contains information on development capital outlay
capital outlays, which amounted of AZN 564 million (Table XXI.1). However, there is not enough evidence to say with certainty that ca
are spending on projects that are not yet producing oil and gas.
Although SOCAR's financial and program reports disclose information on exploration, assessment and development of new projects, the
information on the amount of means to be injected into them.
No, since 2019 the government or SOE has not disclosed estimated break-even prices for current or projected future upstream projects. T
disclosed such information either, except for the one mapping future projects, including the initial cost of investment required for their o
production.
Neither the government nor an SOE publicly discloses price estimates or the impact of price scenarios on project viability.
Yes, the government and/or SOE published data on a subset of fossil fuel related consumer subsidies in a report published in 2019 or 202
According to the opinion of the Chamber of Accounts to the Law on the 2019 State Budget of the Republic of Azerbaijan, in 2019, AZN
the state budget was allocated to Oil Refinery as a subsidy.
According to the opinion of the Chamber of Accounts on the amendments to the Law on the 2018 State Budget of the Republic of Azerb
AZN 250 million from the state budget was allocated to cover losses caused by the sale of SOCAR-produced natural gas in the domestic
cost (at a price set by the Tariff Council, mainly for the population).In 2018, AZN 663.2 million was allocated to increase the authorized
support for drilling in the Umid, Karabakh and Babek oil fields, AZN 300 million in subsidies to “Azerenerji” Open Joint-Stock Compa
damage caused by the sale of imported natural gas at the price below the contract value, and AZN 963,200 to the State Oil Company of t
Azerbaijan. the Chamber of Accounts of the Republic of Azerbaijan gives information about subsidies to SOCARs and other companies
state budget in it is opinion document about the state budget every year, but the disclosure is not comprehensive
In its annual reports, SOCAR publishes information on the emissions into the air as a result of its activities during the year. The emission
atmosphere in 2010-2019 (thousand tons) are presented in the form of diagrams (Diagrams XXIV.1 and XXIV.2) in its 2019 Report (p. 1
Ecological Department has embarked on developing “SOCAR’s Climate Change Reduction Strategy for 2020-2030” project, which con
on environmental-oriented measures in various directions, according to the company.
The Action Plan, developed on the basis of SOCAR's 'Strategy for Climate Change Reduction until 2020', includes a number of measure
reducing emissions of associated gases. At present, SOCAR has begun to prepare its “Climate Change Reduction Strategy covering 2021
2030.”_x000D__x000D_
_x000D__x000D_
In its Sustainable Development Report (p. 107), SOCAR presents targets for the associated gas emission reduction plan as a diagram (Fi
diagram covers the years 2012-2022. The data are presented on the basis of the actual period until 2019, and subsequent periods on the b
As a result of measures to be taken by SOCAR, 95 million cubic meters of associated gas will be emitted by 2022, the report says._x000
2021 Supporting Documents
https://resourcedata.org/document/rgi21-constitution-of-the-republic-of-azerbaijan
https://resourcedata.org/document/rgi21-socar-charter
https://resourcedata.org/document/rgi21-bp-statistical-review-of-world-energy-2020-69th-edition
https://resourcedata.org/document/rgi21-socars-1st-vicepresident-khoshbakht-yusifzadeh-proven-oil-reserves-are-145-b
https://resourcedata.org/document/rgi21-psa-register
https://resourcedata.org/document/rgi21-psa-register
https://resourcedata.org/document/rgi21-consolidated-extractive-industries-transparency-report-2018
https://resourcedata.org/document/rgi21-azerbaijan-extractive-industries-transparency-initiative-eiti-report-for-the-year-
https://resourcedata.org/document/rgi21-law-on-licenses-and-permitions https://resourcedata.org/document/rgi21-law-
https://resourcedata.org/document/rgi21-plenary-meetings-of-the-parliament
https://resourcedata.org/document/rgi21-law-of-the-republic-of-azerbaijan-on-combating-corruption
https://resourcedata.org/document/rgi21-the-national-action-plan-for-the-promotion-of-open-government-for-20202022
https://resourcedata.org/document/rgi21-beneficial-ownership
https://resourcedata.org/document/rgi21-ps-agreements
https://resourcedata.org/document/rgi21-ps-agreements
https://resourcedata.org/document/rgi21-constitution-of-the-republic-of-azerbaijan
https://resourcedata.org/document/rgi21-drilling-production-refining-and-export-figures-for-2020
https://resourcedata.org/document/rgi21-industry-of-azerbaijan
https://resourcedata.org/document/rgi21-state-customs-committees-monthly-bulleten
https://resourcedata.org/document/rgi21-state-customs-committees-bulleten
https://resourcedata.org/document/rgi21-the-rules-on-the-preparation-and-execution-of-the-annual-program-of-revenue
https://resourcedata.org/document/rgi21-the-board-decided-that-azerbaijan-did-not-fully-meet-the-corrective-actions-re
https://resourcedata.org/document/rgi21-law-on-environmental-impact-assessement
https://resourcedata.org/document/rgi21-environmental-and-social-documentation
https://resourcedata.org/document/rgi21-charter-of-state-oil-company-of-azerbaijan-republic
https://resourcedata.org/document/rgi21-on-the-income-and-expenditure-budget-of-large-stateowned-companies
https://resourcedata.org/document/rgi21-the-annual-report-of-the-chamber-of-accounts-on-the-draft-law-of-the-republi
https://resourcedata.org/document/rgi21-law-of-azerbaijan-republic-on-accounting
https://resourcedata.org/document/rgi21-socars-annual-report-2019
https://resourcedata.org/document/rgi21-socar-figures
https://resourcedata.org/document/rgi21-socars-website
https://resourcedata.org/document/rgi21-law-on-budget-system
https://resourcedata.org/document/rgi21-law-on-the-chamber-of-accounts
https://resourcedata.org/document/rgi21-law-of-the-republic-of-azerbaijan-on-the-state-budget-of-the-republic-of-azerb
https://resourcedata.org/document/rgi21-law-on-execution-state-budget-for-2019
https://resourcedata.org/document/rgi21-presentation-on-the-2020-state-budget
https://resourcedata.org/document/rgi21-information-about-state-debt
https://resourcedata.org/document/rgi21-sofazs-annual-report
https://resourcedata.org/document/rgi21-agreement-on-the-exploration-development-and-production-sharing-for-the-sh
https://resourcedata.org/document/rgi21-bp-in-azerbaijan-sustainability-report-2019
https://resourcedata.org/document/rgi21-article
https://resourcedata.org/document/rgi21-news-from-ministry-of-energy
https://resourcedata.org/document/rgi21-the-opinion-of-the-chamber-of-accounts-on-the-amendments-to-the-law-on-th
Colombia (mining)
2017 RGI Score
1.1 Licensing 59
1.1.2 Cadaster 100
1.1.3d Licensing authority independence .
1.2 Taxation 73
1.2.5c State equity rule .
1.2.5d 100
1.2.5e Production sharing arrangement rule .
1.3 Local impact 46
1.3.4 Environmental mitigation plan disclosure 0
1.3.4a Environmental mitigation plan disclosure practice 0
1.4 State-owned enterprises .
1.4.1 SOE-government transfers rules .
1.4.1a SOE-government transfers governance rule .
1.4.2 SOE-government transfers disclosure .
1.4.2a Government-SOE receipt disclosure .
1.4.2b SOE-government transfer disclosure .
1.4.3 SOE financial reporting rules .
1.4.3a SOE annual report disclosure requirement .
1.4.3b SOE financial audit requirement .
1.4.3c SOE report legislative review requirement .
1.4.4 SOE non-commercial activity practice .
1.4.4a SOE non-commercial activity .
1.4.4b SOE non-commercial spending .
1.4.5 SOE financial reporting practice .
1.4.5a SOE audit timeframe .
1.4.5b SOE annual report disclosure .
1.4.5c SOE balance sheet disclosure .
1.4.5d SOE cash flow statement disclosure .
1.4.5e SOE income statement disclosure .
1.4.6 SOE production disclosure .
1.4.6a SOE production volume disclosure .
1.4.6b SOE sales volume disclosure .
1.4.7 Commodity sale rules .
1.4.7a SOE production buyer selection rule .
1.4.7b SOE production sale price rule .
1.4.7c SOE sales proceed transfer rule .
1.4.7d SOE sales disclosure rule .
1.4.8 Commodity sale disclosures .
1.4.8a SOE sold production volume disclosure .
1.4.8b SOE sold production value disclosure .
1.4.8c SOE production sale date disclosure .
1.4.8d SOE production buyers disclosure .
1.4.9 SOE joint ventures and subsidiaries disclosure .
1.4.9a SOE joint ventures disclosure .
1.4.9b SOE joint venture participatory interest disclosure .
1.4.9c SOE joint venture cost and revenue disclosure .
1.4.9d SOE subsidiaries disclosure .
1.4.9e SOE subsidiaries cost and revenue disclosure .
1.4.10 SOE corporate governance practice .
1.4.10a SOE code of conduct .
1.4.10b SOE board of directors independence .
2.2 Subnational resource revenue sharing 70
2.2.1 Subnational transfer agency rules 100
2.2.1a Subnational agency rule 100
2.2.2 Subnational transfer rules 50
2.2.2a Revenue sharing formula 100
2.2.2b Revenue share amount specification 0
2.2.3 Subnational transfer disclosure 100
2.2.3a Revenues shared disclosure 100
2.2.3b Revenues shared disclosure timeliness 100
2.2.3c Revenues shared disclosure by revenue stream 100
2.2.4 Subnational transfer audit rule 100
2.2.4a Transfer audit requirement 100
2.2.5 Subnational transfer audit practice 100
2.2.5a Transfer audit timeframe 100
3.4 Rule of law 71
3.7 Open data 81
PERFORMANCE BANDS
Good Scores over 75
Poor Scores 30-44
75 16 Failing Scores under 30
69 10
Information only .
Information only .
Information only .
0 0
0 0
0 0
0 0
100 0
100 0
100 0
100 0
100 0
67 0
100 0
0 0
100 0
. .
. .
. .
. .
. .
75 25
0 0
100 0
100 100
100 0
100 0
100 0
100 0
100 0
50 15
100 80
0 -50
50 50
100 100
0 0
100 0
100 0
75 25
100 50
50 0
Information only .
Information only .
78 5
Information only .
80 3
50 0
100 0
90 10
77 0
50 0
100 0
80 0
0 0
0 0
67 0
50 0
100 0
50 0
100 0
100 0
100 0
. .
100 0
. .
Information only .
100 0
100 0
100 0
100 0
100 0
100 0
100 40
100 50
100 30
79 33
100 50
100 50
100 50
100 .
100 .
100 80
100 80
100 .
100 0
100 0
100 0
100 100
100 100
100 0
100 0
100 0
0 0
0 0
50 0
100 0
0 0
. .
Information only .
Information only .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
83 1
95 20
73 73
. .
100 100
20 20
100 100
100 0
100 0
100 0
100 0
100 0
100 0
100 25
100 0
100 0
100 0
100 100
100 0
100 0
100 0
78 8
Information only .
Information only .
Information only .
100 0
100 0
100 50
100 0
100 100
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
75 -25
Information only .
100 0
100 0
100 0
100 0
75 -25
100 0
0 -100
100 0
100 0
100 0
100 0
100 0
40 -60
0 -100
0 -100
0 -100
100 0
100 0
67 -33
0 -100
. .
100 0
100 0
67 -33
0 -100
100 0
100 0
68 1
77 5
76 4
87 4
67 -4
73 -1
30 10
69 -12
Colombia (mining)


follow?

resource reserves?

machine-readable?

elements:
- Coordinates
- Duration
- Type of license


cover areas/blocks?
given area/block?

licensing process?

terms?


processes?

negotiation rules?



blocks allocated?






companies?

















companies?

companies ?


shares?


companies?






disclosed?


disclosed?

disclosed?

disclosed?

development?



plans?


adhered to?

use?








servicing)?


timeframe?



volume?

volume?


government?

by the SOE?



by the SOE?

ventures?
in joint ventures?



conduct?



exports?

readable?


fiscal rule?

audit timeframe?



expenditures?

received?

national debt?



areas?

government?


resource revenues?



stream?






fund?

report?




held?



financial reports?







cover?
4.1.1 Practice indicator Local content rules











identities?



provision?

expenditure



projects?


the sector?

2021 2021
Letter Score
state.
resources.
A = The ministry of the extractive sector. B .
C = An SOE.
A = The government awards licenses/contracts via open bidding rounds according to a sealed bid D .
process.
reserves.
documentation.

JSON).
format.
A = Yes, the registry contains the name of the license holder and all of the listed elements. A 100
elements.
elements.
A = A government agency maintains a publicly available registry of license details online. A 100


format only.
A = Yes, the registry includes information on both assigned and unassigned areas/blocks. A 100
A = Yes, the registry gives the names of all companies holding an interest in areas/blocks. A 100
A = Yes, the law requires the licensing authority to set minimum pre-defined criteria by which A 100
negotiable terms.
negotiable terms.
A = Yes, the law requires the licensing authority to publicly disclose the rules governing the A 100
A = Yes, the law requires the licensing authority to be independent from the SOE. D .
the SOE.
A = Yes, the licensing authority actually publicly disclosed minimum pre-defined criteria by E .
cases.
any known cases.
A = Yes, the licensing authority disclosed a list of biddable or negotiable terms, in all known E .
cases.
known cases.
known cases.
A = Yes, the licensing authority disclosed the rules governing the licensing process, in all known E .
cases.
all known cases.
any known cases.
A = Yes, the law requires the licensing authority to publicly disclose the identity of the winning A 100
A = Yes, the law requires the licensing authority to publicly disclose the list of areas or blocks A 100
allocated.
allocated.
A = Yes, the licensing authority disclosed the list of companies that submitted bids/applications, A 100
in all known cases.
A = Yes, the licensing authority disclosed the identity of the winning bidder/applicant, in all A 100
known cases.
any known cases.
A = Yes, the licensing authority has disclosed the list of areas/blocks allocated, in all known A 100
cases.
known cases.
has prior to 2019.
cases.
A = Yes, the law requires senior public officials to disclose their financial holdings in extractive A 100
companies.
authority.
companies.

companies.
A = Yes, senior public officials have publicly disclosed their financial holdings in extractive A 100
known cases.
cases.
A = Yes, the law requires the government to publicly disclose all signed licences/contracts with A 100
A = Yes, the government has publicly disclosed all the signed licences/contracts. A 100
to 2019.
C = An SOE.
A = Yes, the law requires the legislature to ratify licenses/contracts. C .
A = Companies receive licenses/contracts or concessions to explore, extract and sell extractive A .

government.

A = Yes, at the project level. C 50
production.
A = The data is available via an API that is accompanied by a landing page and associated B 90
documentation.

JSON).
production.
exports.
documentation.

JSON).
A = Yes, the law requires the government to publicly disclose data on payments from extractive C 0
A = The most recent publicly available data covers a fiscal year ending in 2019 or 2020. A 100
payment type.
companies.
A = Yes, the law specifies the level of state equity in extractive companies. D .
companies.
A = Yes, the law specifies the company and government production shares. D .
shares.
authority.
A = Yes, the law requires the government to make all payments to the national treasury or A 100
retained by SOEs.
A = Yes, the law requires the national tax authority to audit extractive companies. A 100
companies.
A = Yes, the law requires an external body to periodically audit the national tax authority. A 100
A = Yes, an external audit took place over the most recently completed audit timeframe and the A 100
A = Yes, the country is EITI compliant and has yielded satisfactory progress according to the A 100
2016 EITI Standard.
A = The data contained in the country's most recent EITI report covers 2020 or 2019. A 100
A = EIAs are required to be publicly disclosed under law. A 100
A = SIAs are required under law. A 100
A = SIAs are required to be publicly disclosed under law. A 100

A = Yes, EIAs have been publicly disclosed, with no known exceptions. A 100
A = Yes, SIAs have been publicly disclosed, with no known exceptions. A 100

A = Yes, the law requires environmental mitigation management plans to be publicly disclosed. A 100


disclosed.
A = Yes, environmental mitigation management plans have been publicly disclosed, with no A 100
known exceptions.
plans.
plans.
A = Yes, the law specifies procedures governing rehabilitation and closure of extractive projects. A 100
A = Yes, these procedures governing rehabilitation and closure of extractive projects have been C 0
A = There is at least one extractive company that is fully owned (100% equity) by the D .
government.
controlling) share.
A = Yes, the government receives a production share or in-kind payments from extractive C .
companies.
companies.
A = Yes, the law specifies the rules governing fiscal transfers between the government and the D .
SOE.
A = Yes, the most recent publicly available data covers a fiscal year ending in 2019 or 2020. E .
2018.
2018.
A = Yes, the law requires the SOE to publicly disclose annual reports on its finances and D .
operations.
operations.
A = Yes, the law requires the SOE's annual financial statements to be periodically audited by an D .
external body.
A = Yes, the law requires the SOE to submit annual reports on all its activities to the legislature. D .
A = No, the SOE did not engage in any non-commercial activities. D .
A = Yes, the SOE publicly disclosed the amount spent on each non-commercial activity. E .
A = Yes, the SOE's annual financial statements were audited over the most recently completed D .
A = Yes, the SOE's most recent publicly available annual report on its finances and operations E .
A = Yes, the SOE's most recent publicly available annual report includes a balance sheet F .
statement.
A = Yes, the SOE's most recent publicly available annual report includes a cash flow statement F .
statement.
A = Yes, the SOE's most recent publicly available annual report includes an income statement F .
statement.
A = Yes, the SOE publicly discloses its aggregate production volume, covering a fiscal year E .
ending in 2016, 2017 or 2018.
A = Yes, the SOE publicly discloses its aggregate sales volume, covering a fiscal year ending in E .
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
A = Yes, there are rules that govern how the SOE should select the buyers of its share of D .
production.
production.
A = Yes, there are rules that determine the prices at which the SOE should sell its production. D .
A = Yes, there are rules that govern how the proceeds from the sale of the SOE's production D .
A = Yes, the law requires the SOE or government to publicly disclose information on the sale of D .
A = Yes, the SOE or government publicly discloses the volume of production sold by the SOE, E .
for each sale.
in the aggregate.
A = Yes, the SOE or government publicly discloses the value of production sold by the SOE, for E .
each sale.
the aggregate.
A = Yes, the SOE or government publicly discloses the date of the production sales executed by D .
A = Yes, the SOE or government publicly discloses the names of the companies that bought the D .
A = Yes, the SOE publicly discloses its participation in joint ventures covering a fiscal year E .
ending in 2016, 2017 or 2018.
A = Yes, the SOE publicly discloses its levels of ownership in joint ventures, covering a fiscal E .
A = Yes, the SOE publicly discloses the costs and revenues deriving from its participation in E .
A = Yes, the SOE publicly discloses a list of its subsidiaries, covering a fiscal year ending in E .
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
A = Yes, the SOE publicly discloses the costs and revenues deriving from its subsidiaries, E .
subsidiaries.
A = Yes, the SOE has a publicly available code of conduct. C .
A = Yes, the majority of the SOE's board of directors is independent of the government. D .
A = Yes, the government has an online data portal where the data listed is publicly available. C .
A = Yes, the online data portal contains the most publicly available data on reserves, production A 100
and exports.
A = The data is available via an API that is accompanied by a landing page and associated D 20
documentation.

JSON).
A = Yes, the data is available under an open license which imposes no restrictions on use, A 100
to the fiscal rule.
A = Yes, the most recent publicly available information on the national debt is disaggregated by A 100
A = Yes, the central government transfers extractive resource revenues to subnational A .

governments.
governments.
A = Yes, there are specific rules governing the transfer of extractive resource revenues. A .
A = Yes, rules specify that the subnational governments of producing areas should receive a A .
A = Yes, the law specifies which subnational agencies receive the extractive resource revenues A 100
A = Yes, the law specifies a formula governing the transfer of extractive resource revenues A 100
A = Yes, this formula specifies the amount of revenue received by each subnational government, A 100
A = Yes, for each subnational government the central government has publicly disclosed the A 100
transferred.
A = The most recent publicly available information covers a fiscal year ending in 2019 or 2020. A 100
2018.
A = Yes, the central government has publicly disclosed the amount of revenue transferred by A 100
stream.
A = Yes, the law requires that an external body periodically audit the transfers of extractive A 100
A = Yes, transfers of extractive resource revenues to subnational governments were audited over A 100

from the fund.
into the fund.
size of the fund.
A = Yes, the sovereign wealth fund's most recent publicly available annual financial report D 0
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
A = Yes, the law prohibits the fund from investing in certain asset classes or investment types. A 100
A = Yes, the sovereign wealth fund's most recent publicly available annual financial report E 0
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
A = Yes, the law requires the fund to produce annual financial reports. C 0
A = Yes, the law requires the fund to publicly disclose annual financial reports. D .
reports.
A = Yes, the law requires the legislature to review the fund's annual financial reports. A 100
financial reports.
A = Yes, the sovereign wealth fund's most recent publicly available report covers a fiscal year E 0
ending in 2016, 2017 or 2018.
timeframe.
A = Yes, the legislature has reviewed the fund's annual financial reports, with no known A 100
exceptions.
prior to 2019.
A = Yes, there is a law governing local content. A .
A = Procurement from local companies -> please enter the requirement/incentive and definition A .
enter details.
A = Downstream processing of production, e.g. beneficiation of minerals or refining of C .


company.
country.

company.
country.
policy.
C = Not applicable.
A = Yes, since 2019 the government has published local procurement statistics, disaggregated by D 20
project.
company.
for the country.
has prior to 2019.
A = Yes, since 2019 the government has published local employment statistics, disaggregated by E 0
project.
company.
for the country.
has prior to 2019.
A = Yes, rules require public reporting of processing statistics, disaggregated by company. B 50
A = Yes, rules require public reporting of domestic supply statistics, disaggregated by company. B 50
country.
A = Yes, the government has published a baseline assessment informing the forward linkages C .
policy.
policy.
A = Yes, since 2019 the government has published processing statistics, disaggregated by C 20
company.
country.
to 2019.
company.
for the country.
has prior to 2019.
E = Not applicable.
A = Yes, companies are required by law or public policy to publish names of supliers. C 0
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
A = Yes, companies or the regulator publishes names of supplier companies. C 0
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
A = Yes, the SOE publishes information on expenditure for exploration and appraisal of projects E .
2018.
A = Yes, the SOE publishes information on expenditure for development of projects that are not E .
A = Yes, the SOE publishes information on its total annual projected future expenditure on E .

A = Yes, the government or SOE discloses estimated break-even prices for current or projected D .
A = Yes, the government and/or SOE has disclosed assumptions about the impact of various E .
2020.
A = Yes, the government and/or SOE published data on all fossil fuel related consumer subsidies E .
A = Yes, the government or SOE publishes estimates of carbon and methane emissions D .
2021 Criteria

A technical agency or regulator.

The government awards licenses/contracts via multiple types of processes.
resource reserves.

Yes, the registry contains the name of the license holder and all of the listed
elements.
A government agency maintains a publicly available registry of license

details online.
Yes, the registry includes information on both assigned and unassigned

areas/blocks.
Yes, the registry gives the names of all companies holding an interest in
areas/blocks.
Yes, the law requires the licensing authority to set minimum pre-defined
criteria by which companies become qualified to participate in a licensing
process.

Yes, the law requires the licensing authority to publicly disclose the rules
Yes, the law requires the licensing authority to publicly disclose the identity
of the winning bidder or applicant.
Yes, the law requires the licensing authority to publicly disclose the list of
areas or blocks allocated.
Yes, the licensing authority disclosed the list of companies that submitted
bids/applications, in all known cases.
Yes, the licensing authority disclosed the identity of the winning

bidder/applicant, in all known cases.
Yes, the licensing authority has disclosed the list of areas/blocks allocated, in
all known cases.
Yes, the law requires senior public officials to disclose their financial
holdings in extractive companies.

Yes, senior public officials have publicly disclosed their financial holdings in
extractive companies, with no known exceptions.
any known cases.
Yes, the law requires the government to publicly disclose all signed
Yes, the government has publicly disclosed all the signed licences/contracts.
licences/contracts.

No, the legislature is not required to ratify licenses/contracts.
Companies receive licenses/contracts or concessions to explore, extract and

sell extractive resources in exchange for paying royalties and taxes to the
government.

The data is available in a non-proprietary machine-readable format (e.g.
CSV, TSV or JSON).

XLS).
No, the government is not required to publicly disclose data on payments
from extractive companies to the government.
The most recent publicly available data covers a fiscal year ending in 2019 or
2020.

companies.
companies.
tax authority.
Yes, the law requires the government to make all payments to the national
treasury or deposit them into a national resource account, aside from amounts
legally retained by SOEs.
Yes, the law requires the national tax authority to audit extractive companies.
Yes, the law requires an external body to periodically audit the national tax
authority.
Yes, an external audit took place over the most recently completed audit
timeframe and the results were publicly disclosed.
Yes, the country is EITI compliant and has yielded satisfactory progress
according to the 2016 EITI Standard.
The data contained in the country's most recent EITI report covers 2020 or
2019.
EIAs are required to be publicly disclosed under law.
SIAs are required under law.
SIAs are required to be publicly disclosed under law.

Yes, EIAs have been publicly disclosed, with no known exceptions.
Yes, SIAs have been publicly disclosed, with no known exceptions.

Yes, the law requires environmental mitigation management plans to be

publicly disclosed.
Yes, environmental mitigation management plans have been publicly

disclosed, with no known exceptions.
management plans.
Yes, the law specifies procedures governing rehabilitation and closure of

extractive projects.
No, these procedures governing rehabilitation and closure of extractive

projects have not been adhered to, in one or more cases.

The government has no ownership in extractive companies.
Yes, the online data portal contains the most publicly available data on
The data is available in a text-based format (e.g. PDF or Word).

Yes, the data is available under an open license which imposes no restrictions
on use, redistribution or modification, including for commercial purposes.
fiscal year.
received.
Yes, the most recent publicly available information on the national debt is
Yes, the central government transfers extractive resource revenues to

Yes, there are specific rules governing the transfer of extractive resource
revenues.
Yes, rules specify that the subnational governments of producing areas
should receive a higher share of extractive resource revenues.
Yes, the law specifies which subnational agencies receive the extractive
resource revenues transferred from the central government.
Yes, the law specifies a formula governing the transfer of extractive resource
revenues between the central government and subnational governments.
Yes, this formula specifies the amount of revenue received by each

subnational government, either by amount, indicator or share.
Yes, for each subnational government the central government has publicly
disclosed the amount of revenues transferred.
The most recent publicly available information covers a fiscal year ending in
2019 or 2020.
Yes, the central government has publicly disclosed the amount of revenue
transferred by revenue stream, covering a fiscal year ending in 2019 or 2020.
Yes, the law requires that an external body periodically audit the transfers of
extractive resource revenues to subnational governments.
Yes, transfers of extractive resource revenues to subnational governments
were audited over the most recently completed audit timeframe, with no
known exceptions.
the fund.
fund.
No, the sovereign wealth fund's most recent publicly available report does not
disclose deposit and withdrawal amounts.
budgetary approval.
Yes, the law prohibits the fund from investing in certain asset classes or
investment types.
The sovereign wealth fund does not publicly disclose annual financial
reports.
reports.
reports.
exception.
No, the fund is not required to produce annual financial reports.

No, the fund is not required to publicly disclose annual financial reports.
audited.
Yes, the law requires the legislature to review the fund's annual financial
reports.
The sovereign wealth fund does not produce annual financial reports.
Yes, the legislature has reviewed the fund's annual financial reports, with no
known exceptions.
Yes, there is a law governing local content.

Procurement from local companies -> please enter the requirement/incentive
and definition of a local supplier.
Both downstream processing and domestic supply or other support -> Please
describe.
statistics.
statistics.
No, the government has not published local procurement statistics from 2019
No, there has been no public reporting of local employment statistics.
Yes, rules require public reporting of processing statistics, in the aggregate

for the country.
Yes, rules require public reporting of domestic supply statistics, in the

aggregate for the country.
No, the government has not published processing statistics from 2019
No, companies are not required to publish information about supplier

identities.

No, companies or the regulator do not publish information about supplier's
identities.
Yes.
Yes.
Not Applicable/Other.
2021 Justification
La constitución de 1991 establece la siguiente propiedad de todos los recursos extractivos para el Estado: artículo 332 - El Estado es pro
subsuelo y de los recursos naturales no renovables, sin perjuicio de los derechos adquiridos y perfeccionados con arreglo a las leyes pree
“Artículo 5 del Código de Minas vigente (Ley 685 de 2001), desarrolla la norma constitucional con respecto a minerales en los siguiente
Artículo 5 - Los minerales de cualquier clase y ubicación, yacentes en el suelo o el subsuelo, en cualquier estado físico natural, son de la
propiedad del Estado, sin consideración a que la propiedad, posesión o tenencia de los correspondientes terrenos, sean de otras entidades
particulares o de comunidades o grupos. Quedan a salvo las situaciones jurídicas individuales, subjetivas y concretas provenientes de títu
privada de minas perfeccionadas con arreglo a las leyes preexistentes. “Como se indica en el artículo 332 de la constitución y en el artícu
minería existen títulos de propiedad privada que fueron asignados por leyes anteriores. De hecho, en Colombia, aún existen títulos de pro
llamados Reconocimiento de Propiedad Privada. De acuerdo con la Agencia Nacional de Minería (ANM) en 2013 habían 52 RPP. Ver I
AMN 2013, página 16.
La Agencia Nacional de Minería, otorga títulos mineros de exploración y explotación (Decreto 4134 de 2011 artículo 4). La Agencia es
separada del Ministerio de Minas y Energía, sin embargo, la Agencia está afiliada al Ministerio. (Decreto 381 de 2012 artículo 3). No ob
excepción: los títulos mineros en el Departamento de Antioquia son otorgados por la Secretaría de Minas, la cual hace parte de la Gobern
(gobierno subnacional). La Secretaría fue delegada por la Agencia Nacional de Minería para realizar está tarea (Resolución 660 de 2017)
Existen tres tipos de concesión de licencias en el sector minero: 1. Procedimiento ordinario. Artículo 258-298, ley 685, 2001 y el decreto
2013-00089 de junio 16 de 2015 Consejo de Estado suspendió la sentencia ”y su regulación” de los artículos 2 y 3. Exp. 47688) 2. Reser
Estratégicas. Artículo 20, ley 1753, 2015. El artículo 20 de la Ley 1753 de 2015, este artículo al no haber sido derogado expresamente, c
hasta que sea derogado o modificado por norma posterior, según lo dispuesto por el artículo 336 de la Ley 1955 de 2019, 'por el cual se e
Nacional de Desarrollo 2018-2022. “Pacto por Colombia, Pacto por la Equidad”. 3 Formalización de la minería. Artículo 165, ley 685, 2
2002; Artículo 12, ley 1382, 2010 (Declarada inconstitucional por la Corte Constitucional en la sentencia C-366, 2011); Decreto 2715, 2
2012; Decreto 933, 2013 (Suspendido por el Consejo de Estado).
El Servicio Geologico Colombiano en la Publicación Recursos Minerales de Colombia de 2019 pagina 46 3.3.1. Potencial :Colombia tie
potencial de oro, pero la cantidad total es desconocida, salvo algunos estudios de_x000D__x000D_
evaluación y estimación de recursos de oro de minas realizados hace varios años por Ingeominas, Naciones Unidas,
SIMCO no tiene informacion de reservas y no existe otra fuente

El DANE no incluye las reservas de oro en la información publicada de la Cuenta Ambiental y Económica de Activos de los Recursos M
Energéticos actualizado al 2020. Se incluyen las reservas de otros recursos como Petróleo, Carbón, Gas Natural, Hierro, Niquel (la inform
formato de excel)
La plataforma que rige el nuevo catastro minero es Anna Minería (AUTO GCM No 64 de 2020), esta plataforma cuenta con un visor geo
funciona por capas, cada una de ellas pertenece a un tema dependiendo de que se busque o quiera ver. La capa de titulos y solicitudes pe
concesiones en todo el territorio nacional, con el nombre de la empresa solicitante o titular, coordenadas, fechas, modalidad, minerales, e
disponibles._x000D__x000D_
_x000D__x000D_
El sitio web ANNA Mineria requiere registro previo, pero se obtiene acceso sin mayor dificultad
La plataforma que rige el nuevo catastro minero es Anna Minería. Esta plataforma cuenta con un visor geográfico que funciona por capa
pertenece a un tema dependiendo de que se busque o quiera ver. La capa de titulos y solicitudes permite ver las concesiones en todo el te
con el nombre de la empresa solicitante o titular, coordenadas, fechas, modalidad, minerales, municipios, departamentos, etapa del proye
de mineria, entre otros datos disponibles. Es importante mencionar que para acceder a la información la persona debe registrarse y crear
contraseña
A través de la plataforma del nuevo catastro minero Anna Minería, es posible ver a través del visor geográfico los titulos y solicitudes, y
áreas de la minería con su respectiva información. Además, la ANM en respuesta a un derecho de petición estipula que "si lo que requier
títulos mineros que ya no están vigentes y por ende no aparecen en la herramienta Anna Minería, le sugerimos acceder a la plataforma hi
Minero Colombiano en donde podrá realizar las consultas por Código de Expediente, Número de Identificación del titular, Nombre del T
Grupo de Trabajo, Departamento y Municipio"_x000D__x000D_
_x000D__x000D_
Si Anna mineria tiene los bloques georeferenciados y se puede ver tanto las areas asignadas como no asignadas
La plataforma que rige el nuevo catastro minero es Anna Minería, esta plataforma cuenta con un visor geográfico que funciona por capas
pertenece a un tema dependiendo de que se busque o quiera ver. La capa de titulos y solicitudes permite ver las concesiones en todo el te
con el nombre de la empresa solicitante o titular, coordenadas, fechas, modalidad, minerales, entre otros datos disponibles.
La Ley 685 de 2001 define en los articulos 67, 81 y 271 los procedimientos para la asigacion de titulos. El interesado debe solicitar a la A
de MIneria la solcitud y presentar los siguientes documentos:
• Constancia de radicación
• Fotocopia de la cédula de ciudadanía (persona natural)
• Certificado de existencia y representación legal (Art. 17 Código de Minas)
• Fotocopia de la Cédula del Representante Legal (personas jurídicas)
• Fotocopia del NIT (persona jurídica)
• Plano (cumplir con el Decreto 3290 de 2003 y el Art. 270 del Código de Minas)
• Anexo técnico (Documento que describa los trabajos de exploración)
• Fotocopia de la tarjeta profesional del Geólogo o Ingeniero de Minas, autor del plano.
• Estimativo de la inversión económica.
• Fotocopia de la tarjeta profesional del Contador
Para la asignación de títulos mineros a simple requerimiento no se exige que la auoridad publique los términos y condiciones._x000D__
Aun no se han realizado procesos de licitación competitiva, se tiene previsto que en el 2021 se publiqen los Terminos de Referencia para
de subasta.
La Ley 685 de 2001 y el Decreto 0935 de 2013, art 4 Subsección 4.1 Requisitos de la Propuesta de solicitud simple de concesión. Define
propuesta y las condiciones de rechazo, objeciones y faltas a la propuesta
No existen EPE en mineria en Colombia
Aun no se ha implementado las subastas competitivas en mineria, recien el 2021 se iniciará.
Aun no se ha implementado las subastas competitivas en mineria, recien el 2021 se iniciará.

Aun no se han aprobado las reglas para las subastas competitivas no existian reglamentación en el 2019 y 2020, la ANM esta trabajando
público los Proyecto de Resolución y Terminos de Referencia para consulta pública.
El artículo 329 del Código de Minería establece que cualquier persona puede tener acceso al Registro Minero. Sin embargo, en el Regist
aparece la lista de empresas y personas que han presentado solicitudes de licencia y allí el Código de Minería u otro reglamento minero n
obligación explícita de enumerar las empresas o personas que presentaron solicitudes.
El artículo 50 del Código de Minería establece que todo contrato minero que se adjudique (incluyendo información sobre el postulante g
inscribirse en el Registro Nacional de Minería. Asimismo, el Código de Minería estableció que el Registro Minero tiene como objetivo h
actos y contratos estatales y privados, que tengan por objeto principal la constitución, conservación, ejercicio y gravamen de los derecho
explotar minerales ... " (artículo 328 ). Además, el artículo 329 del Código de Minería establece que cualquier persona puede tener acces
Minero ".
El Decreto 2078 de Noviembre de 2019 aprueba el Sistema Integral de Gestión Minera (Anna Mineria) con el objetio de constituise en la
tecnológica_x000D__x000D_
para la radicación y gestión de los trámites a cargo de autoridad minera. ANNA Minería reemplaza al Catastro Minero Colombiano. AN
El Código de Minería establece en los artículos 258 al 305 las reglas básicas del procedimiento en materia de adjudicación de contratacio
específicamente, el artículo 269 establece que todas las decisiones serán notificadas a las partes (personalmente, luego se rechaza la solic
decisiones informarán los procedimientos que las partes pueden seguir para apelar las decisiones. Finalmente, el artículo 297 establece q
administrativos relativos a estos trámites se regirán por el Código Administrativo.
La legislación no instruye a la Agencia Minera, como se explicó anteriormente, a divulgar la lista de empresas que presentaron solicitude
dado la modalidad de procesos de licitación de subastas hasta el momento. Lo que ha ofrecido la Agencia es la plataforma ANNA miner
disponible en línea y que contiene información sobre cualquier proceso de título minero que se puede consultar a través del visor.
No se ha dado la modalidad de procesos de licitación a través de subastas hasta el momento. A lo que se puede acceder es a la informaci
y personas que han presentado ofertas / solicitudes y que han obtenido títulos mineros está disponible en línea, a través de la plataforma
existencia de un Registro donde se puede consultar libremente si persona o empresa que ha obtenido un título minero a través de un nave
eficaz de divulgación; Debido al Registro, la identidad de la persona o empresa que gana un título minero no es secreta, es pública y pue
En ese sentido el Registro cumple con el principio de transparencia que orienta esta cuestión._x000D__x000D_
_x000D__x000D_
En el proceso de asignación a simple petición ANNA mineria hace publico el nombre del titular.
En el proceso de asignación a simple petición ANNA mineria hace publico el nombre del titular y la información de los bloques (cuadric
Toda persona que desee aceptar un empleo como funcionario (civil) público está obligada a presentar una declaración de " bienes y renta
de la ley 190 de 1995). Esta declaración debe incluir activos tales como participaciones financieras en empresas extractivas. La ley 2013
garantizar los principios de transparencia y publicidad mediante la declaración de bienes renta y los registros de los conflictos de interese
estipulan que la siguiente información contenida en la declaración contenida en la declaración juramentada de bienes y rentas será públic
_x000D__x000D_
"8. Participación actual como miembro de Juntas o Conseíos Directivos, especificando la calidad de miembro y la entidad o institución.
su calidad de socio en corporaciones, sociedades y/o asociaciones. 10. Declaración de las actividades económicas de carácter privado, ad
declaradas anteriormente, que ha venido desarrollando de forma ocasional o permanente, especificando el detalle de las actividades. Y la
participación".
Colombia aún no ha aprobado legislacion o regulación que obligue a revelar los beneficiarios reales de las empresas extractivas. A pesar
la iniciativa de transparencia EITI implica cumplir una serie de requisitos como lo es el numeral 2.5 beneficiarios reales
La aplicación web permite obtener, solo con el nombre y apellido las declaraciones de bienes y rentas y conflictos de intereses de cualqu
público https://www.funcionpublica.gov.co/fdci/consultaCiudadana/index
Colombia aún no ha aprobado una ley, regulacion o política, que obligue a revelar los beneficiarios reales de las empresas extractivas
La Ley de Transparencia (Ley N ° 1712 promulgada el 6 de marzo de 2014) estableció diferentes obligaciones en materia de divulgación
que debe cumplir toda entidad pública, incluida la Agencia Nacional de Minería. El artículo 4 establece que toda persona o entidad sujet
Transparencia (que incluye a todas las entidades estatales, de conformidad con el artículo 5) está obligada a divulgar la información públ
proactiva y actuando de buena fe. Asimismo, el artículo 11 de la Ley de Transparencia estableció el siguiente mandato sobre las entidade
"Artículo 11. información mínima obligatoria respecto a servicios, procedimientos y funcionamiento del sujeto obligado. Todo sujeto ob
publicar la siguiente información mínima de manera proactiva: (...) d) El contenido de toda decisión y/o política que haya adoptado y afe
junto con sus fundamentos y toda interpretación autorizada de ellas (...) " . Si bien el estatuto no establece explícitamente la obligación d
concesiones mineras, es claro que las concesiones son la principal actividad pública que realiza la Agencia y que publicar los textos de lo
requeriría cumplir con la ley. En ese sentido también es pertinente transcribir parte del artículo 3 de la Ley de Transparencia que establec
principio: " Artículo 3. (...) Principio de divulgación proactiva de información. El derecho de acceso a la información no radica únicamen
de dar respuesta a las peticiones de la sociedad, sino también en el deber de los sujetos obligados de promover y generar una cultura de t
conlleva la obligación de publicar y divulgar documentos y archivos que plasman la actividad estatal y de interés público, de forma rutin
actualizada, accesible y comprensible, atendiendo a límites razonables del talento humano y recursos físicos y financieros".
En el portal datos abiertos se encuentran un listado denominado " Explotador Minero Autorizado-Título Minero" https://www.datos.go
Energ-a/ANM-RUCOM-Explotador-Minero-Autorizado-T-tulo-Mine/42ha-fhvj/data. Por otro lado, en ANNA MINERIA utilizando el c
expediente del anterior listado se encuentra enel Visor de Mapa los detalles del contrato y la georeferenciación
https://annamineria.anm.gov.co/Html5Viewer/index.html?viewer=SIGMExt&locale=es-CO&appAcronym=sigm
En el portal datos abiertos se encuentran un listado denominado " Explotador Minero Autorizado-Título Minero" https://www.datos.go
Energ-a/ANM-RUCOM-Explotador-Minero-Autorizado-T-tulo-Mine/42ha-fhvj/data. Por otro lado, en ANNA MINERIA utilizando el c
expediente del anterior listado se encuentra en el Visor de Mapa los detalles del contrato y la georeferenciación
https://annamineria.anm.gov.co/Html5Viewer/index.html?viewer=SIGMExt&locale=es-CO&appAcronym=sigm
El artículo 318 del Código de Minería establece que la autoridad minera está a cargo de vigilar, entre otros, el cumplimiento del contrato
el decreto 4134 de 2011 constituyó la Agencia Nacional de Minería y asignó, entre otras, la función de monitorear el cumplimiento de lo
mineros.
El Código de Minería no requiere la ratificación del Congreso para licencias / contratos. El artículo 317 del código minero establece que
es la encargada, entre otros, de adjudicar los contratos mineros y el decreto 4134 de 2011, que constituyó la Agencia Nacional de Minerí
de adjudicar concesiones mineras.
El artículo 360 de la Constitución establece que "La explotación de un recurso natural no renovable causará, a favor del Estado, una con
económica a título de regalía, sin perjuicio de cualquier otro derecho o compensación que se pacte". La Ley 1530 de 2012 desarrolla las
la causalidad de las regalías que deben pagar las empresas extractivas.
La UPME, una unidad del Ministerio de Minas y Energía, a través de SIMCO publica datos sobre el volumen de producción de diferente
incluido el oro. El último conjunto de datos publicado contiene información actualizada hasta el 2020, en la página web (plataforma de d
información de producción histórica desde 1940-2011, y la producción en gramos por municipio y departamento desde el 2012 hasta oct
Además la ANM ha publicado informes de producción con corte del II trimestre del 2019 de carbón, metales preciosos, niquél, hierro, es
minerales no metálicos, y materiales para construcción._x000D__x000D_
_x000D__x000D_
Hay información por muncipios, no es posible discernir si es de una o varias empresas
Además la ANM ha publicado informes de producción con corte del II trimestre del 2019 de carbón, metales preciosos (incluido el oro),
esmeraldas, minerales no metálicos, y materiales para construcción._x000D__x000D_
datos pueden descargarse en formato excel. Además la ANM ha publicado informes de producción con corte del II trimestre del 2019 de
preciosos (incluido el oro), niquél, hierro, esmeraldas, minerales no metálicos, y materiales para construcción, también están en formato
La UPME a través de SIMCO publicó datos sobre exportaciones de oro (volumen y valor) que incluyen el periodo desde el 2012-2020.
La UPME a través de SIMCO publicó datos sobre exportaciones de oro (volumen y valor) que incluyen el periodo desde el 2012-2020, e
datos van hasta octubre del 2020.
La UPME a través de SIMCO publicó datos sobre exportaciones de oro (volumen y valor) que incluyen el periodo desde el 2012-2020, e
datos van hasta octubre del 2020. Los datos se pueden descargar en formato excel.
La legislación predefine las tasas de pago, sin embargo, no existe una disposición específica para la divulgación de los pagos o la base de
la Ley de Acceso a la Información (Ley 1712/2014). El informe de gestión de EITI del 2018 cuenta con algunos datos e información de
empresas al Estado Colombiano. Sin embargo estos datos no están completos debido a que allí solo están consignadas las empresas que
voluntariamente a la iniciativa por la transparencia de EITI. Asimismo, "el rubro canon superficiario, por algunas empresas no es pagado
la Gobernación de Antioquia, entidad que actualmente no participa del Informe EITI 2017"
El reporte EITI el 2019 tiene información de los pagos por empresa de impuestos, regalias y otros pero solo para los grupos adscritos al p
materialidad de la producción para todos los minerales es 88% y para el oro 13%
En diciembre de 2020 se hizo publico el Informe EITI 2019. Sin embargo, la materialidad para el oro es muy baja 13% como se detalla
2019 pagina 196
Si reportan a nivel de empresa en el informe EITI, con una terialidad de la producción del 88%, fuertemente influida por las empresas pr
carbón. Pa materialidad para el oro es muy baja 13%, debido a que la mayor parte de la producción se realiza por mineria artesanal o de
El Estatuto Tributario establece en los artículos 24 al 260 todo el método de cálculo del impuesto sobre la renta. Específicamente el artíc
por el artículo 92 de la ley 2010 de 2019, establece que "La tarifa general del impuesto sobre la renta aplicable a las sociedades nacionale
los establecimientos permanentes de entidades del exterior y las personas jurídicas extranjeras con o sin residencia en el país, obligadas a
declaración anual del impuesto sobre la renta y complementarios, será del treinta y dos por ciento (32%) para el año gravable 2020, trein
(31%) para el año gravable 2021 y del treinta por ciento (30%) a partir del año gravable 2022."
Los artículos 16, 17, 18, 20 y 23 de la Ley 141 de 1994 establecen el método para el cálculo del pago de regalías.
En el caso colombiano, la respuesta es No aplica ya que no existen empresas mixtas en el sector minero. El código minero (Ley 685 de 2
papel del gobierno en el sector. El gobierno no toma participación en la producción. El contrato de aporte minero establecido por el códi
(Decreto 2655 de 1988, capítulo V) fue eliminado por la Ley 685 de 2001. Aporte minero permitió al Estado explorar y explotar mineral
El Decreto 624 de 1989 (Estatuto Tributario) define las tasas y los conceptos de retención al impuesto de renta en su Título III, Libro 2 (
419).
El Código de Minería no establece reglas sobre los acuerdos de producción compartida para las actividades mineras. Por lo tanto, si no e
regulación para los acuerdos de producción compartida, no puede haber un método para calcular los acuerdos de producción compartida
con el hecho de que el Estado colombiano decidió dejar de participar directamente en la extracción de minerales y la liquidación de las r
mineras estatales a principios de la década de 2000.
La Dirección de Impuestos y Aduanas Nacional DIAN es la autoridad tirbutaria y la encargada de recaudar impuestos. La ANM es la aut
recaudar regalias mineras (dado que no son impuestos)
El artículo 17 de la Ley 1530 de 2012, establece explícitamente que las regalías recaudadas por las Agencias Mineras Nacionales deben
cuenta del Sistema General de Regalías, el instrumento ad hoc para administrar los ingresos por recursos en Colombia. Además, tenga en
trata de empresas mineras estatales, como se explicó en las respuestas anteriores. Sin embargo, este artículo será derogado a partir del 1 d
por el artículo 211 de la Ley 2056 de 2020. El artículo que entrará en vigencia sobre esta misma información es el 21.
La Dirección de Impuestos y Aduanas Nacionales (DIAN) debe auditar el pago de ciertos impuestos por parte de las empresas mineras c
la renta (decreto 1292 de 2015, artículo 3), el artículo 137 de la ley 0223 de 1995 establece que "la administración podrá obtener la práct
tributaria, para verificar la exactitud de las declaraciones, para establecer la existencia de hechos gravables, declarados o no, y para verifi
cumplimiento de las obligaciones formales." Con respecto a las regalías, la Agencia Nacional de Minería está a cargo de auditar que las
el monto correcto de regalías como lo ordena explícitamente el artículo 13 de la Ley 1530. Sin embargo, este artículo será derogado a pa
de 2021 por el artículo 211 de la Ley 2056 de 2020. Por está razón, el artículo 7 de la ley 2056 de 2020 establece que la ANM tiene dent
fiscalizar los recursos._x000D__x000D_
_x000D__x000D_
La DIAN está obligada a realizar la auditoría de los impuestos pagados que son de su competencia. La ANM fiscaliza el pago de regalias
Tanto la Autoridad Tributaria Nacional como la Agencia Nacional de Minería pueden ser examinados periódicamente por la Contraloría
República. La Contraloría General de la República es una institución gubernamental independiente encargada del control fiscal de las en
administran los fondos públicos, según el artículo 267 de la Constitución. Además, el artículo 268 (6) establece que una de las funciones
General es "Conceptuar sobre la calidad y eficiencia del control fiscal interno de las entidades y organismos del Estado."
El último informe de auditoria financiera independiente, realizado por la Contraloría General de la República, se publicó en Junio de 202
a la gestión de la Dirección de Impuestos y Aduanas Nacionales para el año 2019.
Colombia ha logrado la validación en 2018 y su más reciente reporte corresponde al 2019, Publicado en diciembre 2020
El reporte EITI 2019 si incluye información del 2019

El artículo 49 de la ley 99 de 1993 obliga a las empresas extractivas (entre otras) a obtener una licencia ambiental antes de iniciar cualqu
pueda afectar el medio natural. La Ley 99 de 1993 se encuentra actualmente desarrollada por el decreto 2041 de 2014, y los artículos 23
establecen los requisitos mínimos para la solicitud de licencia ambiental, que incluyen la presentación de un estudio de impacto ambient
desarrollo de cualquier actividad que afecte el ambiente natural. Además, el artículo 57 de la ley 99 de 1993 define los aspectos que debe
(incluyendo datos sobre los aspectos abióticos, bióticos y socioeconómicos que puedan ser afectados por el proyecto y las evaluaciones d
correspondientes) y los artículos 21 y 22 del Decreto 2041 de 2014 establecen los requisitos mínimos para un EIA, que también incluyen
impacto sobre elementos abióticos, bióticos y socioeconómicos. El artículo 204 del Código de Minería también exige la presentación de
obtener una licencia ambiental para operar, y establece explícitamente que el EIA debe incluir datos y recomendaciones sobre el context
económico y la correspondiente evaluación de impacto del proyecto. Basándose en el EIA, la empresa solicita la licencia ambiental. Fina
de 2019 en su artículo 22 de Licencia ambiental temporal para la formalización minera. Las actividades de explotación minera que prete
título minero (...) deberán tramitar y obtener licencia ambiental temporal para la formalización minera. Una vez radicado el Estudio de Im
la autoridad ambiental, dentro de los treinta (30) días siguientes, se pronunciará, mediante acto administrativo, sobre la viabilidad o no d
ambiental temporal para la formalización minera, la cual tendrá vigencia por el término de duración del trámite de formalización minera
Los artículos 69 al 76 de la ley 99 de 1993 regulan la participación ciudadana en los procesos donde las EIA son estudiadas por la autori
ley establece que las autoridades ambientales están obligadas a publicar sus decisiones sobre la adjudicación (o no) de las licencias ambi
estipula concretamente que Las decisiones que pongan término a una actuación administrativa ambiental para la expedición, modificació
una licencia o permiso que afecte o pueda afectar el medio ambiente y que sea requerida legalmente, se notificará a cualquier persona qu
escrito), pero no hay artículo que exija que las EIA se hagan públicas. Sin embargo, el decreto 2041 de 2014 (que desarrolla esta ley) con
específico (VII) sobre el acceso a la información ambiental relacionada con los trámites que adelanta la agencia ambiental. Además, el a
decreto ordenó la creación de un mostrador virtual donde las personas y empresas podrán presentar permisos y licencias ambientales a tr
denominado VITAL por parte del ANLA. Todos los procesos que se inicien a través de VITAL deben revelar toda la información del pr
EIA. Actualmente, cualquier persona interesada en acceder a EIA que formen parte de un procedimiento de licencia ambiental, puede so
la Agencia Ambiental (sujeto al pago de las copias).
En la ley 99 de 1993 en el artículo 57 acerca del Estudio de Impacto Ambiental (EIA) establece que "(...) El estudio de impacto ambienta
información sobre la localización del proyecto, los elementos abióticos, bióticos, y socioeconómicos del medio que puedan sufrir deterio
obra o actividad, para cuya ejecución se pide la licencia, y la evaluación de los impactos que puedan producirse." De igual forma en el C
el artículo 204 (...) dice que "este estudio contendrá los elementos, informaciones, datos y recomendaciones que se requieran para descri
medio físico, social y económico del lugar o región de las obras y trabajos de explotación; los impactos de dichas obras y trabajos con su
evaluación." Es decir, que el Estudio de Impacto Social (EIS) está contemplado dentro del EIA._x000D__x000D_
_x000D__x000D_
Los EIS son parte del EIA.
Los artículos 69 al 76 de la ley 99 de 1993 regulan la participación ciudadana en los procesos donde las EIA (los cuales contienen el EIS
por la autoridad ambiental. La ley establece que las autoridades ambientales están obligadas a publicar sus decisiones sobre la adjudicaci
licencias ambientales (artículo 71 estipula concretamente que Las decisiones que pongan término a una actuación administrativa ambien
expedición, modificación o cancelación de una licencia o permiso que afecte o pueda afectar el medio ambiente y que sea requerida lega
notificará a cualquier persona que lo solicite por escrito), pero no hay artículo que exija que las EIA se hagan públicas. Sin embargo, el d
2014 (que desarrolla esta ley) contiene un Título específico (VII) sobre el acceso a la información ambiental relacionada con los trámites
agencia ambiental. Además, el artículo 47 del decreto ordenó la creación de un mostrador virtual donde las personas y empresas podrán
y licencias ambientales a través de internet denominado VITAL por parte del ANLA. Todos los procesos que se inicien a través de VITA
toda la información del proceso, incluido el EIA. Actualmente, cualquier persona interesada en acceder a EIA que formen parte de un pr
licencia ambiental, puede solicitar una copia a la Agencia Ambiental (sujeto al pago de las copias).
Los Estudios de Impacto Ambiental EIAs que incluyen tanto los Estudios de Impacto Social (SIA) y los Planes de Mitigación, todos está
mediante solicitud escrita a la ANLA. No son accesibles en línea en el nuevo sistema VITAL, es decir, no se pueden ver ni descargar.
Para obtener la licencia ambiental para operar, las empresas extractivas (entre otras) deben presentar sus planes de prevención y mitigaci
ambientales que pudieran ocasionar sus actividades. Estos planes forman parte del EIA que deben presentar a la autoridad ambiental seg
la ley 99 de 1993. Además, el artículo 21 del decreto 2041 de 2014 establece que el EIA debe incluir un plan de manejo ambiental. Final
204 del Código de Minería también requiere la presentación de un EIA que contenga un plan de mitigación para obtener una licencia am
Debido a que los planes de medidas de mitigación están dentro de los EIA (artículos 1 y 3 del Decreto 2041 de 2014) estos si deben ser d
acuerdo a la ley 99 de 1993 en los artículos 69 al 76 donde regulan la participación ciudadana en los procesos donde la autoridad ambien
(y los planes de mitigación). La ley establece que las autoridades ambientales están obligadas a publicar sus decisiones sobre la concesió
licencias ambientales. El decreto 2041 de 2014 (que desarrolla esta ley) contiene un Título específico (VII) sobre el acceso a la informac
relacionada con los trámites que adelanta la agencia ambiental. Además, el artículo 47 del decreto ordenó la creación de un mostrador vi
personas y empresas podrán presentar permisos y licencias ambientales a través de internet denominado VITAL por parte del ANLA. To
que se inicien a través de VITAL deben revelar toda la información del proceso, incluido el EIA, y por ende los planes de medidas de mi
medioambiental.
La ley 1333 de 2009 regula los procedimientos para multar a las personas y empresas que violen la normativa ambiental, incluido el incu
EIA (que incluye los planes de gestión de mitigación). Más específicamente, el Título V de la ley (especialmente los artículos 36, 39 y 4
de sanciones (multas, suspensión de licencia o revocación de licencia) que se pueden imponer por no cumplir con los requisitos de la EIA
la Ley 685 de 2001 (Código de Minería) establece en los artículo 45 las obligaciones relativas al cierre o abandono de la mina; el artícul
el Plan de Obras que debe incluir un plan de rehabilitación y cierre de proyectos extractivos. Finalmente, el artículo 204 también establec
incluir los planes de rehabilitación y cierre de las minas. Adicionalmente el decreto 2041 de 2014 por el cual se reglamenta las licencias
Ley 99 de 1993, en el articulo 41 Fase de desmantelamiento y abandono establece los procedimientos para el cierre.
No se siguen los procedimientos para el cierre y rehabilitación. En el caso del oro los problemas aún son mayores por la amplia presenci
aluvial de pequeña escala, artesanal o ilegal, los cuales no siguen procedimientos de cierre y rehabilitación como lo señalan en un reporte
Minas y Energía y la Oficina de las Naciones Unidas contra la Droga y el Delito a través del proyecto SIMCI, según el reporte el 66 % d
explotación de oro de aluvión (EVOA) detectadas a partir de percepción remota no cuenta con permisos técnicos y/o ambientales ni se e
hacia la legalidad.
En desarrollo del contenido del artículo 58 de la Constitución, el artículo 13 de la Ley 685 de 2001 declaró de utilidad pública e interés s
minera, señalando que podrían decretarse a su favor, a solicitud de la parte interesada y por los procedimientos establecidos en el Código
expropiaciones de la propiedad de los bienes inmuebles y demás derechos constituidos sobre los mismos._x000D__x000D_
El artículo 166 del Código de Minería (ley 685 de 2001) permite establecer derechos de vía (servidumbres) a favor de proyectos mineros
terceros que se encuentran cercanos a su título minero y están obligados a operar. Además, el Código de Minería establecido en el artícu
establecer o hacer uso de estos derechos, los propietarios y / o usuarios de las tierras deben ser indemnizados o compensados si solicitan
compensación. Finalmente, el artículo 183 del Código establece que las empresas mineras deben rehabilitar las tierras durante la liquidac
minera y el artículo 184 establece las reglas para indemnizar a los propietarios y / o usuarios de las tierras_x000D__x000D_
_x000D__x000D_
No, no existen procedimientos específicos para el reasentamiento. Existe una política pública de planes de gestión social, pero no especí
reasentamientos.
Actualmente, el Estado colombiano no es propietario total o parcial de ninguna empresa minera (Decreto 254 de 2004). Además, el docu
3281 (Documento de Política Pública oficial del Estado colombiano) publicado en abril de 2004 por la Unidad Nacional de Planeación y
Hacienda, establece explícitamente (página 13): "Sector minero: El Gobierno Nacional se ha desprendido de la totalidad de sus inversion
sector.“ Las únicas empresas extractivas actualmente propiedad del Estado colombiano en el sector extractivo participan en la producció
El Código de Minería (Ley 685 de 2001), en su artículo 317 establece las funciones del Ministerio de Minas y Energía o de la Agencia N
la que permitía al Estado ser empresario. El artículo 317 establece las siguientes funciones: " (...) tenga a su cargo la administración de lo
la promoción de los aspectos atinentes a la industria minera, la administración del recaudo y distribución de las contraprestaciones econó
este Código, con el fin de desarrollar las funciones de titulación, registro, asistencia técnica, fomento, fiscalización y vigilancia ... "
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La UPME (Unidad del Ministerio de Minas) cuenta con un portal denominado SIMCO donde los datos sobre producción, exportaciones
están disponibles para acceso público. Sin embargo, SIMCO no publica información sobre reservas. Esta información está disponible en
en línea diferente administrado por el DANE. Sin embargo, como se explicó anteriormente, la base de datos del DANE no incluye inform
reservas de oro, solo incluye información sobre carbón mineral, níquel, cobre y hierro.
La pagina web de SIMCO publica información de producción, exportaciones y regalias. No publica información de reservas
El portal SIMCO https://www1.upme.gov.co/simco/Cifras-Sectoriales/Paginas/Informacion-estadistica-minera.aspx tiene la información

la producción, exportación y regalias de minerales (no se tiene información de reservas de oro) detallada por año y por municipio, pero s
los datos como pdf o imagen
La UPME (Unidad del Ministerio de Minas) cuenta con un portal denominado Sistema de Información Minera Colombiana (SIMCO) do
producción y exportaciones están disponibles para acceso público. Sin embargo, SIMCO no publica información sobre reservas. Esta inf
disponible en un portal de datos en línea diferente administrado por el Departamento Nacional de Estadísticas (DANE). No obstante, com
anteriormente, la base de datos del DANE no incluye información sobre reservas de oro, solo incluye información sobre carbón, níquel,
La Ley 1473 de 2011 desarrolló la regla fiscal colombiana. En el artículo 5, la ley establece: "Artículo 5. Regla fiscal. Los gastos estruct
los ingresos de la estructura, en una cantidad que supere la meta anual de saldo estructural establecida. El déficit estructural del Gobierno
no superará el 1% del PIB a partir del año 2022. Párrafo transitorio. El Gobierno Nacional seguirá una senda decreciente del déficit anua
estructural, que le permite alcanzar un déficit estructural de 2.3% del PIB o menos en 2014, 1.9% del PIB o menos en 2018 y 1.0% del P
2022. "
La ley 1473 de 2011 no requiere que el gobierno someta la evaluación del cumplimiento de la regla fiscal a una auditoría externa periódi
de la ley estableció un Comité Consultivo de la Regla Fiscal, que está integrado por académicos, miembros de centros de investigación y
las comisiones económicas del Congreso. Este Comité Consultivo deberá, entre otros, revisar el informe anual elaborado por el Gobierno
cumplimiento de la regla fiscal y emitir su opinión sobre el informe. Sin embargo, el artículo 267 de la Constitución establece que la ent
del control fiscal en Colombia es la Contraloría General de la República y el artículo 41 de la Ley 42 de 1993 estipula que la Contraloría
República deberá certificar la situación de las finanzas del Estado y rendir el respectivo informe al Congreso y al Presidente de la Repúb
regla fiscal). Siguiendo este mandato, la Contraloría General publica anualmente el informe “Situación de las finanzas públicas”, que con
de auditoría sobre el cumplimiento de las perspectivas fiscales y financieras del país
Durante el 2019 se cumplio con la regala fiscal plenamente. Pero el 2020 debido a la pandemia se suspendio tempralmente la regla fiscal
las previsiones definidas para situaciones excepcionales
La Contraloria General de la República emite unos informes en donde se monitorea la regla fiscal, especificamente en su último informe
las Finanzas del Estado 2019 en el capítulo 3 Situación de las finanzas del Gobierno Nacional Central (GNC) a 2019_x000D__x000D_
En la justificación del anteproyecto de presupuesto vigencia 2020 la ANM publicó las proyecciones en el sector: "La ejecución de los ing
primeros meses de 2019 asciende a $9.441 millones por lo que el recaudo proyectado para 2019 será de $56.647 millones (...) Teniendo
anterior, las proyecciones de ingresos propios de la ANM para el 2020, se estiman en aproximadamente $74.016 millones, representados
corrientes por valor de $51.708 millones, que representan el 70% y recursos de capital por valor $22.308 millones, que representa el 30%
El Congreso aprueba el presupuesto General de la Nacional mediante ley (para el presupuesto 2020, Ley 2008 de 2019) y luego el Presid
liquidar " el presupuesto nacional mediante decreto. El Presidente sancionó el presupuesto nacional de 2020 a través del decreto 2411 de
información detallada sobre el presupuesto nacional de 2020 está disponible en la página web del Ministerio de Hacienda
El gobierno ha divulgado los gastos totales en diferentes boletines técnicos del DANE. Y en cuanto a las regalias, se ha publicado a travé
Datos SICODIS y el Portal de Datos Mapa Regalías. En cuanto a los gastos financiados con el presupuesto nacional, el PTE Data Portal
información detallada de la ejecución presupuestal por tipo de presupuesto en años comparativos desde el 2016 hasta el 2020
Según EITI, "la información reportada por las empresas que hacen parte de EITI Colombia representa cerca del 96% de los ingresos tota
la industria al país, con un aporte de $25,9 billones de pesos de los $27 billones."
El Banco Central, es decir, el Banco de la República ha publicado unos informes sobre la deuda externa tanto públicas como privada, el
cifras a agosto del 2020. Asimismo, el Banco de la República elabora boletínesen excel con información de la deuda pública, siendo el ú
de julio de 2020 de la deuda interna bruta. Además de esto, la Contraloria General de la República sacó un informe con la situación de la
2019.
cifras a agosto del 2020. Asimismo, el Banco de la República elabora boletínes en excel con información de la deuda pública, siendo el ú
de junio de 2020 de la deuda interna bruta. Además de esto, la Contraloria General de la República sacó un informe con la situación de l
2019. En estos documentos del Banco Central la deuda está desagregada por denominación de moneda, la deuda externa está en dolares,
deuda nacional está en pesos colombianos._x000D__x000D_
_x000D__x000D_
El acto legislativo Núm. 5 de 2011, que reformó la Constitución y creó el Sistema General de Regalías (SGR), y el acto 05 de 2019 que
constitución y dicta otras disposiciones sobre el Régimen de regalias y compensaciones. Además, el SGR fue desarrollado por la Ley 15
ley será derogada a partir del 1 de enero de 2021 por el artículo 211 de la Ley 2056 de 2020, esta última entrará en vigencia) y una miría
resoluciones que se han emitido desde entonces. Existen varias plataformas / bases de datos ofrecidas por el gobierno colombiano que pu
consultadas sobre la transferencia de ingresos provenientes de recursos naturales del gobierno central a los gobiernos subnacionales desd
Las dos herramientas principales que permiten acceder a información detallada sobre la distribución y uso de los ingresos petroleros y m
Mapa de Regalías y SICODIS: 1. La plataforma en línea Mapa de Regalias es un sitio web administrado por la Unidad Nacional de Plan
rastrear todas las transferencias de regalías petroleras y minerales a municipios y departamentos. 2. SICODIS son las siglas de "Sistema
Consultas sobre Distribuciones ", la plataforma permite rastrear todas las transferencias de regalías petroleras y minerales a municipios y
Sí, la Constitución colombiana de 1991 (artículos 360 y 361) estableció reglas específicas que rigen la transferencia de los ingresos prov
recursos extractivos a los gobiernos subnacionales. Estos artículos fueron reformados en 2011 mediante el Acto Legislativo 5 y luego el
Ley 1530 de 2012 que estableció el Sistema General de Regalías (SGR). No obstante esta ley será derogada a partir del 1 de enero de 20
211 de la Ley 2056 de 2020, la cual entrará en vigencia.
El artículo 361 de la Constitución modificado por el acto legislativo 5 de 2019 en el artículo 1 establece que "20% para los departament
cuyo territorio se adelante la explotación de recursos naturales no renovables, así como para los municipios con puertos marítimos y fluv
transporten dichos recursos o productos derivados de los mismos. Los municipios donde se exploten recursos naturales no renovables ten
participación adicional del 5%". Además, las regiones productoras de petróleo y minerales también tienen derecho a acceder a los demás
(aunque no exclusivamente) como lo establece explícitamente el artículo 39 de la Ley 1530 de 2012 (el cual será derogado el 1 de enero
2056 de 2020. Por tal razón el nuevo artículo en vigencia es el 40).
El Acto Legislativo 05 de 2011 modificó los artículos 360 y 361 de la Constitución en relación al mecanismo de distribución de regalías
relevancia a los fondos de desarrollo regional y compensación, así como al fondo de ciencia y tecnología por encima de los recursos dire
departamentos y municipios que sean productores, transportadores o que tengan puertos de exportación.
El artículo 361 de la Constitución (reformado por el artículo 2 del Acto Legislativo 05 de 2011). Y los artículos 18-21, 29 y 33-34, 37-40
2012 establecen las diferentes reglas y fórmulas numéricas que rigen la transferencia de ingresos por recursos naturales entre el gobierno
gobiernos subnacionales ". Sin embargo, estos artículos serán derogados a partir del 1 de enero de 2021 por el artículo 211 de la Ley 205
razón, los artículos en cuanto a las reglas y formulas numéricas corresponen a los artículos 25-27, 205 y 209, 38-41.
Sí, la Constitución colombiana de 1991 (artículos 360 y 361) estableció reglas específicas que rigen la transferencia de los ingresos prov
recursos extractivos a los gobiernos subnacionales. Estos artículos de la Constitcuión fueron reformados en 2011 mediante el Acto Legis
Congreso emitió la Ley 1530 de 2012 que estableció el Sistema General de Regalías (SGR) Posteriormente se reformaron nuevamente c
legislativo 05 del Diciembre de 2019 y reglamentado por la Ley 2056 de septiembre 2020
Los datos de las transferencias del gobierno nacional a los gobiernos subnacionales bajo diferentes formulas se pueden ver a través del S
SICODIS que contiente tanto el Sistema General de Participaciones (SGP), como el Sistema General de Regalias (SGR). Además, tambi
estas transferencias y su monto a través del Portal de Datos Mapa Regalías.
estas transferencias y su monto a través del Portal de Datos Mapa Regalías. Ambas plataformas cuentan con datos actualizados hasta el 2
estas transferencias y su monto a través del Portal de Datos Mapa Regalías. Ambas plataformas cuentan con datos actualizados hasta el 2
El artículo 152 de la Ley 1530 de 2012 estableció que la Contraloría General de la República, entidad de control fiscal independiente, es
auditar el Sistema General de Regalías. A pesar de que dicho artículo se derogará hasta el 1 de enero del 2021 por el artículo 211 de la L
El artículo 183 establece que la Contraloría General de la República y la Procuraduría General de la Nación ejercerán el control fiscal y d
respectivamente, sobre los recursos del Sistema General de Regalías.
Como se mencionó previamente la Contraloria General de la República tiene el deber de auditar el Sistema General de Regalias (SGR). D
contraloria ha emitido informes de actuación especial de fiscalización recursos del SGR. Dichos informes son por departamento y están d
año 2013 hasta el 2019._x000D__x000D_
Una de las enmiendas a la Constitución en 2011 incluyó la creación de un fondo de recursos naturales llamado "Fondo de Ahorro y Esta
Según el artículo 361 de la Constitución, hasta el 30% de las regalías petroleras y minerales recaudadas deben destinarse a un Fondo de A
Estabilización administrado por el Banco Central. Además la ley 2056 de 2020 en el artículo 116 estipula que "el patrimonio autónomo d
"Fideicomiso FAE" creado por la Ley 1530 de 2012 continuará existiendo, administrado por el Banco de la República. El Ministerio de
con informes mensuales y trimestrales hasta el 2019 den FAE, para dar cuenta de la gestión del fondo.
El artículo 48 de la Ley 1530 de 2012 establece reglas numéricas que regulan el monto de los retiros del fondo de recursos de ahorro y es
el 10% de los recursos devengados por el fondo en el año fiscal anterior pueden retirarse en un año fiscal determinado. Sin embargo dich
derogará hasta el 1 de enero del 2021 por el artículo 211 de la Ley 2056 de 2020. En esta nueva ley en su artículo 114 establece que: " D
desahorro de los recursos del Fondo de Ahorro y Estabilización procederá únicamente en los siguientes eventos: 1. Disminución de los in
anuales del Sistema General de Regalías en un 20% o más con respecto al año anterior. 2. Reducciones sucesivas anuales del ingreso cor
una caída de al menos el 20% frente al año previo al que empezó la caída del ingreso."
El el artículo 49 de la ley 1530 de 2012 establece que los departamentos recibirán los retiros en proporción a su participación en el fondo
manteniendo así las reglas presupuestarias normales de distribución de acuerdo con la ley. Finalmente, cabe mencionar que el artículo 79
que los recursos de la regalía deben ser asignados a través de presupuestos bianuales a todos los gobiernos subnacionales, incluidos los q
Fondo de Ahorro y Estabilización. Sin embargo, dado que la ley fue derogada (a excepción de unos artículos) por el artículo 211 de la le
estáran en vigencia hasta el 1 de enero, el artículo 113 establece que la distribución de los recursos del Fondo están adheridos al presupu
El párrafo 4 del artículo 361 de la Constitución establece reglas numéricas que rigen el tamaño de los depósitos en el fondo de recursos n
artículo establece que el Fondo de Ahorro y Estabilización recibirá hasta el 30% del total de ingresos por regalías. Además, el artículo no
asignación de fondos mínimos.
El último informe del Fondo de Ahorro y Estabilización (FAE) publicado por el Ministerio de Hacienda, es de julio del 2020 donde públ
netos siendo estos 3.894,3 millones de dolares._x000D__x000D_
No estan disponibles Informes Anuales, en la pagina web del Ministerio de Hacienda no se tiene información en los informes contables d
de Regalias. No obstante, si se tiene reportes de saldos por participante y reportes mensuales y trimestrales actualizado del Fondo Sobert
informes no hay claridad de si se han hecho retiros.
En el informe de la Contraloria "Riesgos y Hechos en el Ciclo de Regalias" no se observan incumplimiento a las reglas que gobiernan el
En el informe de la Contraloria "Riesgos y Hechos en el Ciclo de Regalias" no se observan incumplimiento a las reglas que gobiernan el
El artículo 3 del decreto 1076 de 2012 que regula la administración del Fondo de Ahorro y Estabilización establece que las inversiones d
a valores financieros denominados en dólares y emitidos en el exterior. Sin embargo, es importante mencionar que el artículo autoriza la
de deuda externa emitidos por Colombia que no se compran en el mercado primario.
El Decreto 750 de 2012 ,Artículo 5°. Comité de Inversiones. El Fideicomiso FAE contará con un Comité de Inversiones, que estará cons
Ministro de Hacienda y Crédito Público el Ministro de Minas y Energía el Director del Departamento Nacional de Planeación El Gerente
de la República_x000D__x000D_
Articulo 6 establece la creacion de un Comité de Inversiones El Comité de Inversiones cumplirá las siguientes funciones:_x000D__x00
1. Determinar la política de inversión del Fideicomiso FAE. y 2. Definir las clases de activos admisibles.
No estan disponibles Informes Anuales, en la pagina web del Ministerio de Hacienda no se tiene información de los informes contables d
de Regalias. De acuerdo con el Decreto 1076 de 2012, solo existe la obligación de publicar reportes trimestrales. Los reportes mensuale
detallan la tasa de rendimiento obtenida
De acuerdo con el Decreto 1076 de 2012, solo existe la obligación de publicar reportes trimestrales. Los reportes mensuales publican un
activos mas importantes.
De acuerdo con el Decreto 1076 sólo se publican informes trimestrales y mensuales. Y se detallan la asignación para los 10 activos más
En el informe al Congreso de la República Riesgos y hechos en el ciclo de las regalías 2019 y perspectivas 2020 de la Contraloría Gener
no se encuentran malos usos de los depositos y retiros del Fondo de Ahorro y Estabilización (FAE).
En el informe al Congreso de la República Riesgos y hechos en el ciclo de las regalías 2019 y perspectivas 2020 de la Contraloría Gener
no se encuentran irregularidades o malos usos del Fondo de Ahorro y Estabilización (FAE).
El Decreto 1070 de 2012 en el articulo 3 parrafo dos, indica que el Ministerio de Hacienda y Crédito Público producirá solo reportes trim
fideicomiso dirigido al público
El Decreto 1070 de 2012 en el articulo 3 parrafo dos, indica que el Ministerio de Hacienda y Crédito Público producirá SOLO reportes t
fideicomiso dirigido al público. _x000D__x000D_
Los reportes trimestrales no tienen informacion sobre los retiros, depositos, activos, no pueden ser considerados informes anuales
El decreto 1076 en el Artículo 8°.Auditoría del Fideicomiso FAE. El Gobierno Nacional delega la auditoría del Fideicomiso FAE en la A
de la República
El artículo 5 de la ley 1530 de 2012 establece que la Comisión Rectora de Regalías debe preparar y presentar ante el Congreso Nacional
financieros y resultados del Sistema General de Regalías (SGR), que incluye el Fondo de Ahorro y Estabilización. Además, el artículo 1
ordena a la Unidad Nacional de Planeación enviar dos veces al año un informe al Congreso Nacional sobre sus actividades de seguimien
fiscalización del SGR, que incluyen el Fondo de Ahorro y Estabilización. Sin embargo, este artículo será derogado a partir del 1 de enero
artículo 211 de la Ley 2056 de 2020. Por tal razón, el artículo 5 de la ley 2056 de 2020 en el númeral 5, y el artículo 165 cumplirán con e
Finalmente, la Contraloría presenta al Congreso un informe anual sobre las finanzas del SGR de conformidad con el artículo 41 de la ley
El Ministerio de Hacienda no está obligado a elaborar informes anuales, de acuerdo a la regulación sólo produce informes mensuales y tr
El último informe emitido por la Contraloría General del Sistema General de Regalías (SGR) y presentado al Congreso Nacional fue pub
con información de años anteriores. _x000D__x000D_
Se han enviado al Congreso los informes i) por La Contraloria "Riesgos y hechos en el ciclo de las regalías 2019 y perspectivas 2020" e
informa resumidamente sobre el FAE, y ii) El Informe del DNP "Informe de gestión del sector planeación nacional al Congreso de la Re
2020".
La Ley 685 de 2001- en el Artículo. 252 define la prioridad del contenido local "Utilización de Bienes Nacionales. En la ejecución de pr
los concesionarios preferirán en sus adquisiciones de bienes y servicios a la industria nacional siempre que los mismos ofrezcan similare
en la calidad como en laoportunidad y seguridad de las entregas. Se estimará que hay igualdad de condiciones para la industria naciona
precio, si el de los bienes de producción nacional no excede al de los de producción extranjera en un quince por ciento (15%). En las ad
trata este artículo se procederá a efectuar la debida desagregación que facilite la concurrencia de la industria nacional"
La Ley 685 de 2001- en el Artículo. 252 define la prioridad del contenido local "Utilización de Bienes Nacionales. En la ejecución de pr
los concesionarios preferirán en sus adquisiciones de bienes y servicios a la industria nacional siempre que los mismos ofrezcan similare
en la calidad como en laoportunidad y seguridad de las entregas. Se estimará que hay igualdad de condiciones para la industria naciona
precio, si el de los bienes de producción nacional no excede al de los de producción extranjera en un quince por ciento (15%). En las ad
trata este artículo se procederá a efectuar la debida desagregación que facilite la concurrencia de la industria nacional" Tambien el Codig
el articulo 254 se refiere de manera muy general a la contratación de mano de obra de la región " Mano de obra regional. En los trabajos
ambientales del concesionario de minas la autoridad minera, oídos los interesados, señalará los porcentajes mínimos de trabajadores oriu
respectiva región y domiciliados en el área de influencia de los proyectos que deberán ser contratados".
El Plan Nacional de Desarrollo Minero con Horizonte 2025 pagina 83 (de diciembre de 2017) Propone el desarrollo de encadenamientos
atrás y adelante, tiene caracter enunciativo y no establece acciones o metas para su logro.
https://www1.upme.gov.co/simco/PlaneacionSector/Documents/PNDM_Dic2017.pdf El plan ha sido elaborado por la UPME de acuerd
que que instituyó y regularizó con la creación de la UPME en 1994 y se ratificó en el Decreto 255 de 2004, al asignarle la función de pla
integral, indicativa y permanente el desarrollo y
aprovechamiento de los recursos mineros del país.
El Plan Nacional de Desarrollo Minero con Horizonte 2025 pagina 83 (de diciembre de 2017) Porpone el desarrollo de encadenamientos
atrás y adelante https://www1.upme.gov.co/simco/PlaneacionSector/Documents/PNDM_Dic2017.pdf
Dado que no existe una política que rija el contenido local, esta pregunta no es aplicable.
No obstante, algunas empresas extractivas publican voluntariamente Reportes de Sostenibilidad siguiendo las recomendaciones del Glob
Initiative
Dado que no existe una política que rija el contenido local, esta pregunta no es aplicable.
El gobierno no ha realizado una evaluación de línea de base de contenido local
El gobierno no lleva un registro o estadísticas de proveedores locales, algunas empresas mineras incluyen información de proveedores lo
Reportes anuales de Sostenibilidad siguiendo las recomendaciones del Global reporting Initiative
No existe información o registro oficial de empleo local. lgunas empresas mineras incluyen información de empleo local en sus Reportes
Sostenibilidad siguiendo las recomendaciones del Global reporting Initiative
El Decreto 1258 de 2013 en el artículo 4 numeral 15 establece que la Unidad de Planeación Minero Energética (UPME), tiene entre sus f
y divulgar el balance minero nacional, la información estadística, los indicadores del sector minero-energético, y demás informes, y estu
El Decreto 1258 de 2013 en el artículo 4 numeral 15 establece que la Unidad de Planeación Minero Energética (UPME), tiene entre sus f
y divulgar el balance minero nacional, la información estadística, los indicadores del sector minero-energético, y demás informes, y estu
No se ha publicado evaluación de línea de base. La matríz insumo producto es una estimación general para el 2015 y no es una línea de b
La UPME si tiene información para el Carbón pero no tiene información actualizada para el Oro. Publica la informacion de las exportaci
diferenciando la partida arancelaria, de la cual se podría inferir el oro refinado del oro concentrado, pero no es un informe específico
No se han reportado estadisticas de la oferta domestica de oro, las ventas a refinerias o las compras del Banco de la República. La inform
en el Balance 2012 - 2016 sólo tiene una referencia al consumo intermedio http://www1.upme.gov.co/simco/Cifras-Sectoriales/Datos/m
MNAL_oro.pdf
No existe una regulación que obligue a reportar sobre la identidad de los proveedores de la Industria Extractiva. Es más tampoco se repo
Beneficiarios Reales de las empresas como se indica en el reporte EITI 2019 pag 164 se señala "En 2017 la Presidencia de la República
de ley que buscaba obligar a toda empresa que opere en Colombia a dar información sobre las personas que realmente tienen un control
organización, es decir, sus beneficiarios reales. Sin bargo, a la fecha de este reporte este proyecto de ley se encuentra archivado por el C
No existe una regulación que obligue a reportar sobre la identidad de los proveedores de la Industria Extractiva. Es más tampoco se repo
Beneficiarios Reales de las empresas como se indica en el reporte EITI 2019 pag 164 se señala "En 2017 la Presidencia de la República
de ley que buscaba obligar a toda empresa que opere en Colombia a dar información sobre las personas que realmente tienen un control
organización, es decir, sus beneficiarios reales. Sin bargo, a la fecha de este reporte este proyecto de ley se encuentra archivado por el C
Dado que en Colombia no se obliga a la publicación de información sobre la identidad de los proveedores no se ha hecho hasta el mome
Dado que en Colombia no se obliga a la publicación de información sobre los beneficiarios reales de los proveedores de la industria extr
hecho hasta el momento
"Con el objeto de promover el desarrollo y la utilización de las fuentes no convencionales de energía, principalmente aquellas de carácte
sistema energético nacional" se expidió la ley 1715 de 2015 por medio de la cual se regula la integración de las energías renovables no c
Sistema Energético Nacional. Asimismo, la ley 1955 de 2019 por la cual se expide el Plan Nacional de Desarrollo 2018-2022 en el artícu
los incentivos a la generación de energía eléctrica con fuentes no convencionales._x000D__x000D_
La Ley 1955 de 2019, o Plan de Nacional de Desarrollo del actual gobierno, define en su artículo 296 que "en cumplimiento del objetivo
matriz energética complementaria, resiliente y comprometida con la reducción de emisiones de carbono, los agentes comercializadores d
Energía Mayorista estarán obligados a que entre el 8 y el 10% de sus compras de energía provengan de fuentes no convencionales de ene
través de contratos de largo plazo asignados en determinados mecanismos de mercado que la regulación establezca. Lo anterior, sin perju
agentes comercializadores puedan tener un porcentaje superior al dispuesto en este artículo."
En Colombia no existen Empresas Mineras Estatales y esta pregunta no es aplicable al sector minero.
SOE Ecopetrol publica en su reporte integrado de gestión sostenible información de sus emisiones y de las acciones de mitigacion
https://www.ecopetrol.com.co/wps/wcm/connect/fafd4c6d-5433-4482-869c-8b8ed8c63b93/Resumen+Ejecutivo+-+Reporte+Integrado+
%C3%B3n+Sostenible+2020.pdf?MOD=AJPERES&attachment=false&id=1616719537914
Asimismo, en la Actualización de 2020 de la Contribución Determinada a Nivel Nacional de Colombia (NDC) pagina 31 y siguientes se
niveles de emisiones (incluida energía) y las metas https://www4.unfccc.int/sites/ndcstaging/PublishedDocuments/Colombia%20First/N
%20de%20Colombia.pdf
https://resourcedata.org/document/rgi21-ley-685-de-2001-cdigo-de-minas_x000D__x000D_https://resourcedata.org/doc
https://resourcedata.org/document/rgi21-decreto-381-de-2012_x000D__x000D_https://resourcedata.org/document/rgi2
https://resourcedata.org/document/rgi21-recursos-mineros-de-colombia
https://resourcedata.org/document/rgi21-cuenta-ambiental-y-economica-de-activos-de-recursos-minerales-dane-201820
https://resourcedata.org/document/rgi21-anna-minera_x000D__x000D_https://resourcedata.org/document/rgi21-auto-g
https://resourcedata.org/document/rgi21-anna-minera
https://resourcedata.org/document/rgi21-anna-minera_x000D__x000D_https://resourcedata.org/document/rgi21-respue
https://resourcedata.org/document/rgi21-resolucin-428-de-2013_x000D__x000D_https://resourcedata.org/document/rg
https://resourcedata.org/document/rgi21-sentencia-t766-de-2015_x000D__x000D_https://resourcedata.org/document/r
https://resourcedata.org/document/rgi21-ley-1955-de-2019_x000D__x000D_https://resourcedata.org/document/rgi21-le
https://resourcedata.org/document/rgi21-decreto-254-de-2004
https://resourcedata.org/document/rgi21-consulta-publica-normativa-licitacin_x000D__x000D_https://resourcedata.org/
https://resourcedata.org/document/rgi21-ley-685-de-2001-cdigo-de-minas
https://resourcedata.org/document/rgi21-115c-decreto-2078-del-18-de-noviembre-de-2019
https://resourcedata.org/document/rgi21-anna-minera_x000D__x000D_https://resourcedata.org/document/rgi21-datos-
https://resourcedata.org/document/rgi21-ley-190-de-1995_x000D__x000D_https://resourcedata.org/document/rgi21-ley
https://resourcedata.org/document/rgi21-entregable-2-validacin-de-la-definicin-sobre-beneficiarios-reales-o-finales-para-
https://resourcedata.org/document/rgi21-sigep
https://resourcedata.org/document/rgi21-entregable-2-validacin-de-la-definicin-sobre-beneficiarios-reales-o-finales-para-
https://resourcedata.org/document/rgi21-ley-1712-de-2014
https://resourcedata.org/document/rgi21-informe-anual-de-gestin-y-progreso-eiti-2018_x000D__x000D_https://resource
https://resourcedata.org/document/rgi21-upme--simco_x000D__x000D_https://resourcedata.org/document/rgi21-as-van
https://resourcedata.org/document/rgi21-upme--simco
https://resourcedata.org/document/rgi21-informe-final-eiti-2018-upme--simco
https://resourcedata.org/document/rgi21-ley-2010-de-2019_x000D__x000D_https://resourcedata.org/document/rgi21-e
https://resourcedata.org/document/rgi21-estatuto-tributario
https://resourcedata.org/document/rgi21-decreto-1292-de-2015_x000D__x000D_https://resourcedata.org/document/rg
https://resourcedata.org/document/rgi21-ley-1530-de-2012_x000D__x000D_https://resourcedata.org/document/rgi21-d
https://resourcedata.org/document/rgi21-constitucin-poltica-de-colombia
https://resourcedata.org/document/rgi21-informe-de-auditoria-financiera-independiente-a-la-unidad-administrativa-espe
https://resourcedata.org/document/rgi21-informe-anual-de-gestin-y-progreso-eiti-2018
https://resourcedata.org/document/rgi21-plataforma-vital
https://resourcedata.org/document/rgi21-upme--simco_x000D__x000D_https://resourcedata.org/document/rgi21-cuent
https://resourcedata.org/document/rgi21-sistema-de-informacin-minero_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-si_x000D__x000D_https://resourcedata.org/document/rgi21-ley-1473-de-2011
https://resourcedata.org/document/rgi21-informe-de-cumplimiento-de-la-regla-fiscal-2019
https://resourcedata.org/document/rgi21-informe-de-la-situacin-de-las-finanzas-del-estado-2019
https://resourcedata.org/document/rgi21-justificacin-del-anteproyecto-de-presupuesto-vigencia-2020
https://resourcedata.org/document/rgi21-gasto-del-gobierno-general-por-finalidad-hasta-2018-preeliminar_x000D__x000
https://resourcedata.org/document/rgi21-minera-e-hidrocarburos-aportaron-a-las-finanzas-pblicas-cerca-de-27-billones-d
https://resourcedata.org/document/rgi21-situacin-de-la-deuda-pblica-2019_x000D__x000D_https://resourcedata.org/do
https://resourcedata.org/document/rgi21-situacin-de-la-deuda-pblica-2019_x000D__x000D_https://resourcedata.org/do
https://resourcedata.org/document/rgi21-sicodis_x000D__x000D_https://resourcedata.org/document/rgi21-mapa-regali
https://resourcedata.org/document/rgi21-acto-legislativo-05-de-2011
https://resourcedata.org/document/rgi21-ley-2056-de-2020_x000D__x000D_https://resourcedata.org/document/rgi21-a
https://resourcedata.org/document/rgi21-auditoras-regalas
https://resourcedata.org/document/rgi21-informe-de-la-situacin-de-las-finanzas-del-estado-2019_x000D__x000D_https:/
https://resourcedata.org/document/rgi21-constitucin-poltica-de-colombia
https://resourcedata.org/document/rgi21-fae-informe-julio-2020
https://resourcedata.org/document/rgi21-saldo-de-ahorro-2020
https://resourcedata.org/document/rgi21-informe-riesgos-y-hechos-en-el-ciclo-de-las-regalas-2019-y-perspectivas-2020_
https://resourcedata.org/document/rgi21-informe-riesgos-y-hechos-en-el-ciclo-de-las-regalas-2019-y-perspectivas-2020
https://resourcedata.org/document/rgi21-decreto-750_x000D__x000D_https://resourcedata.org/document/rgi21-ley-153
https://resourcedata.org/document/rgi21-informe-mensual-y-trimestral-2020
https://resourcedata.org/document/rgi21-informe-mensual-y-trimestral-2020_x000D__x000D_https://resourcedata.org/d
https://resourcedata.org/document/rgi21-informe-mensual-y-trimestral-2020_x000D__x000D_https://resourcedata.org/d
https://resourcedata.org/document/rgi21-informe-mensual-y-trimestral-2020
https://resourcedata.org/document/rgi21-informe-de-gestin-del-sector-planeacin-nacional-al-congreso-de-la-repblica-201
https://resourcedata.org/document/rgi21-conpes-3866_x000D__x000D_https://resourcedata.org/document/rgi21-ley-20
https://resourcedata.org/document/rgi21-gran-colombia-gold
https://resourcedata.org/document/rgi21-memoria-mineros-2019
https://resourcedata.org/document/rgi21-rueda-de-prensa-acm
https://resourcedata.org/document/rgi21-gran-colombia-gold-sigue-comprometida-con-la-erradicacin-del-mercurio-en-la
https://resourcedata.org/document/rgi21-upme--beco-consulta
https://resourcedata.org/document/rgi21-upme--beco-consulta_x000D__x000D_https://resourcedata.org/document/rgi2
https://resourcedata.org/document/rgi21-beneficiarios-reales
https://resourcedata.org/document/rgi21-energas-renovables-no-convencionales_x000D__x000D_https://resourcedata.o
https://resourcedata.org/document/rgi21-energas-renovables-no-convencionales_x000D__x000D_https://resourcedata.o
https://resourcedata.org/document/rgi21-upme--precios-internacionales-de-minerales
https://resourcedata.org/document/rgi21-plan-energtico-nacional-2020-2050
https://resourcedata.org/document/rgi21-costo-fiscal-de-subsidios-y-exenciones-tributarias-al-consumo-de-gasolina-y-ac
Colombia (oil and gas)

2017 RGI Score
1.1 Licensing 57
1.1.2 Cadaster 0
1.2 Taxation 72
1.2.5d 100
1.3 Local impact 36
3.4 Rule of law 71
3.7 Open data 81
PERFORMANCE BANDS
Good Scores over 75
Poor Scores 30-44
70 13
Information only .
Information only .
Information only .
77 0
80 0
100 0
50 0
88 88
50 50
100 100
100 100
100 100
62 -1
50 0
50 0
50 0
100 0
100 0
100 0
100 0
100 0
50 25
50 50
50 0
50 50
50 0
100 0
100 0
100 0
100 0
50 15
100 80
0 -50
0 0
0 0
0 0
100 0
100 0
75 0
100 0
50 0
Information only .
Information only .
80 8
Information only .
93 0
100 0
100 0
80 0
77 0
50 0
100 0
80 0
0 0
0 0
87 4
80 -20
100 0
80 30
80 20
100 0
100 0
100 100
100 0
0 0
Information only .
100 0
100 0
100 0
100 0
100 0
100 0
100 40
100 50
100 30
79 43
100 50
100 50
100 50
100 .
100 .
100 100
100 100
100 .
100 50
100 0
100 100
100 100
100 100
100 0
100 0
100 0
0 0
0 0
50 0
100 0
0 0
74 1
Information only .
Information only .
100 0
100 0
100 0
100 0
100 0
67 0
100 0
100 0
0 0
25 -75
0 -100
50 .
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
25 25
0 0
0 0
100 .
0 0
38 38
50 50
50 50
50 50
0 0
80 20
100 0
100 0
0 0
100 0
100 100
100 0
100 0
100 0
83 -2
96 9
82 24
100 0
100 100
80 0
50 0
100 0
100 0
100 0
100 0
100 0
100 0
100 25
100 0
100 0
100 0
100 100
100 0
100 0
100 0
78 8
Information only .
Information only .
Information only .
100 0
100 0
100 50
100 0
100 100
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
75 -25
Information only .
100 0
100 0
100 0
100 0
75 -25
100 0
0 -100
100 0
100 0
100 0
100 0
100 0
40 -60
0 -100
0 -100
0 -100
100 0
100 0
67 -33
0 -100
. .
100 0
100 0
67 -33
0 -100
100 0
100 0
68 1
77 5
76 4
87 4
67 -4
73 -1
30 10
69 -12
Colombia (oil and gas)




follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license

cover areas/blocks?

given area/block?

licensing process?
terms?



processes?

negotiation rules?


blocks allocated?






companies?














companies?

companies ?


shares?


companies?





disclosed?


disclosed?

disclosed?

disclosed?

development?



plans?


adhered to?

use?









servicing)?


timeframe?




volume?
volume?



government?
by the SOE?



by the SOE?

ventures?

in joint ventures?


conduct?



exports?

readable?



fiscal rule?


audit timeframe?


expenditures?

received?

national debt?




areas?

government?

resource revenues?



stream?






fund?
report?





held?



financial reports?









cover?











identities?



provision?

expenditure


projects?


the sector?
2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
A = Yes, the registry contains the name of the license holder and all of the listed elements. B 50
elements.
elements.


format only.
A = Yes, the law requires the licensing authority to set minimum pre-defined criteria by which B 50
A = Yes, the law requires the licensing authority to publicly disclose a list of biddable or B 50
negotiable terms.
negotiable terms.
A = Yes, the law requires the licensing authority to publicly disclose the rules governing the B 50
A = Yes, the law requires the licensing authority to be independent from the SOE. A 100
the SOE.
A = Yes, the licensing authority actually publicly disclosed minimum pre-defined criteria by A 100
cases.
any known cases.
A = Yes, the licensing authority disclosed a list of biddable or negotiable terms, in all known A 100
cases.
known cases.
known cases.
A = Yes, the licensing authority disclosed the rules governing the licensing process, in all known A 100
cases.
all known cases.
any known cases.
A = Yes, the law requires the licensing authority to publicly disclose the list of companies that B 50
A = Yes, the law requires the licensing authority to publicly disclose the identity of the winning B 50
A = Yes, the law requires the licensing authority to publicly disclose the list of areas or blocks B 50
allocated.
allocated.
A = Yes, the law includes procedures that companies can follow to appeal license/contract B 50
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
known cases.
cases.
to 2019.
C = An SOE.

government.

A = Yes, at the project level. A 100
production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
A = Yes, the law specifies the level of state equity in extractive companies. A 100
companies.
A = Yes, the law specifies the company and government production shares. C 0
shares.
A = The Ministry of Finance or a separate/subsidiary tax agency is the national tax authority. E .
authority.
retained by SOEs.
companies.
2016 EITI Standard.




disclosed.
known exceptions.
plans.
plans.
A = There is at least one extractive company that is fully owned (100% equity) by the B .
government.
controlling) share.
companies.
companies.
A = Yes, the law specifies the rules governing fiscal transfers between the government and the A 100
SOE.
2018.
2018.
operations.
operations.
external body.
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
A = Yes, there are rules that govern how the proceeds from the sale of the SOE's production A 100
for each sale.
in the aggregate.
each sale.
the aggregate.
A = Yes, the SOE or government publicly discloses the date of the production sales executed by B 50
ending in 2016, 2017 or 2018.
A = Yes, the SOE publicly discloses the costs and revenues deriving from its participation in D 0
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
A = Yes, the SOE publicly discloses the costs and revenues deriving from its subsidiaries, A 100
subsidiaries.
A = Yes, the government has an online data portal where the data listed is publicly available. A 100
and exports.
documentation.

JSON).
A = Yes, the data is available under an open license which imposes no restrictions on use, B 50
to the fiscal rule.
governments.
governments.
transferred.
2018.
stream.
A = Yes, transfers of extractive resource revenues to subnational governments were audited over A 100

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
A = Procurement from local companies -> please enter the requirement/incentive and definition E .
enter details.
A = Yes, there is a law promoting forward linkages. C .


company.
country.
A = Yes, rules require public reporting of local procurement statistics, disaggregated by project. A 100

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
A = Yes, since 2019 the government has published processing statistics, disaggregated by B 50
company.
country.
to 2019.
A = Yes, since 2019 the government has published domestic supply statistics, disaggregated by B 50
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
2018.
A = Yes, the SOE publishes information on its total annual projected future expenditure on A 100

A = Yes, the government or SOE discloses estimated break-even prices for current or projected B 80
A = Yes, the government and/or SOE has disclosed assumptions about the impact of various B 80
2020.
A = Yes, the government and/or SOE published data on all fossil fuel related consumer subsidies C 20
2021 Criteria


Yes, the registry contains the name of the license holder and at least three of
the listed elements.
details online.

areas/blocks.
areas/blocks.
Yes, a publicly documented policy requires the licensing authority to set

minimum pre-defined criteria by which companies become qualified to
participate in a licensing process.
Yes, a publicly documented policy requires the licensing authority to publicly
disclose a list of biddable or negotiable terms.

disclose the rules governing the licensing process, such as auction or
negotiation rules.
Yes, the law requires the licensing authority to be independent from the SOE.
Yes, the licensing authority actually publicly disclosed minimum pre-defined

criteria by which companies become qualified to participate in each licensing
process in all known cases.
Yes, the licensing authority disclosed a list of biddable or negotiable terms, in
all known cases.
Yes, the licensing authority disclosed the rules governing the licensing
process, in all known cases.

disclose the list of companies that submitted bids or applications.

disclose the identity of the winning bidder or applicant.
disclose the list of areas or blocks allocated.
Yes, a publicly documented policy includes procedures that companies can

follow to appeal license/contract allocation decisions.

all known cases.

any known cases.
licences/contracts.

government.
Yes, at the project level.


XLS).

XLS).

2020.
companies.
Yes, the law specifies the level of state equity in extractive companies.
companies.
No, rules do not specify the company and government production shares.
authority.
2019.



publicly disclosed.

management plans.


There is at least one extractive company in which the government owns a

controlling share, whether through equity or other means.

Yes, the law specifies the rules governing fiscal transfers between the
2019 or 2020.
2019 or 2020.
activities.
its production.
Yes, there are rules that govern how the proceeds from the sale of the SOE's
production should be transferred to the government.

Yes, the SOE or government publicly discloses the financial quarter of the
production sales executed by the SOE.
its participation in joint ventures.
subsidiaries, covering a fiscal year ending in 2019 or 2020.

government.
Yes, the government has an online data portal where the data listed is
publicly available.

XLS).
No, the data is available under a license which imposes restrictions in some
of these areas.
fiscal year.

received.
revenues.

2019 or 2020.
Yes, transfers of extractive resource revenues to subnational governments

were audited over the most recently completed audit timeframe, with no
known exceptions.
the fund.
fund.
disclose deposit and withdrawal amounts.
budgetary approval.
investment types.
reports.
reports.
reports.
exception.
audited.
reports.
known exceptions.
More than one of procurement, employment, equity ownership or other

support. -> please enter details.
Yes, the state has equity in a forward linkage facility.

minerals.
statistics.
Yes, rules require public reporting of local procurement statistics,

disaggregated by project.

statistics.
Yes, since 2019 the government has published processing statistics, in the
Yes, since 2019 the government has published domestic supply statistics, in
the aggregate for the country.

identities.

Yes.
Yes.

Yes, the SOE publishes information on its total annual projected future
expenditure on exploration, appraisal and development in a report published
in 2019 or 2020.
Yes, the government or SOE discloses estimated break-even prices for

current or projected future upstream projects, for select projects or as an
average across a group of projects, in a report published in 2019 or 2020.
Yes, the government and/or SOE has disclosed assumptions about oil/gas
prices or the impact of various price scenarios on project viability or public
budgets, covering two to four years into the future, in a document published
in 2019 or 2020.
No, since 2019 the government and/or SOE has not disclosed information on
fossil fuel related consumer subsidies, but did so prior to 2019.
2021 Justification
El Artículo 332 de la Constitución de 1991 establece que "El Estado es propietario del subsuelo y de los recursos naturales no renovable
los derechos adquiridos y perfeccionados con arreglo a las leyes preexistentes". El texto del artículo no ha sido reformado desde el RGI 2
Adicionalmente el Acuerdo 02 de 2017 Reglamento que tinen por objeto fijar reglas para la asignación de Áreas_x000D__x000D_
y adoptar criterios para contratar la Exploración y Explotación de los Hidrocarburos propiedad de la_x000D__x000D_
Nación, así como para la selección objetiva de Contratistasmente la ANH publico el Acuerdo 02 de 2017
Según los artículos 36 y 38 del Acuerdo 02 de 2017 (que regula el funcionamiento de la agencia), por regla general, la ANH está obligad
procesos de selección competitiva para asignar las áreas. Los mismos artículos disponen que - de manera excepcional - la ANH podrá re
negociaciones directas para asginar áreas.
Los informes que publica la ANH sobre reservas probadas de gas y petróleo ofrecen información del total de reservas por departamento
petroleros / gasíferos se encuentran ubicados en cada departamento. Si bien en las tablas se especifican los campos que están identificado
departamento, las reservas no están especificadas a este nivel; entonces no es posible identificar las reservas que tiene cada pozo ni cada
del pozo. Por otra parte, los últimos informes publicados sobre reservas de la ANH contienen información con corte a 31 de diciembre d
Los últimos reportes de Reservas Probadas de gas y petroleo publicados por la ANH contienen información con corte a 31 de diciembre
Los informes disponibles en la página web de la ANH están en formato PDF. De acuerdo con un documento de política de la ANH (Res
todas las empresas están obligadas a presentar la información de sus recursos y reservas por proyecto. Existe un sistema donde las empre
información (Sistema Integrado de Reservas - SIR). De hecho, en, en la página web de la ANH están disponibles las plantillas que las em
productoras deben diligenciar y reportar a la ANH y dichas plantillas tiene formato Excel. Sin embargo, los informes a disposición de lo
están en formato PDF y el acceso a SIR no está abierto al público.
Se dispone de un registro público con los siguientes datos.

- Forma de licencia (coordenadas)
- Tipo de licencia
- Estado de la licencia
- Nombre de empresa
- Fecha de concesión
- Mercancía
- Tamaño del área
Hay un registro en el sitio web de la ANH pero no incluye coordenadas. Por separado, también hay un mapa interactivo.
Hay un mapa interactivo que muestra los bloques asignados y no asignados y el estado de los bloques (exploración, etc.) mediante codifi
en https://geovisor.anh.gov.co/tierras/
En el listado de los contratos vigentes que publica la ANH no solo se inlcuye los nombres de las empresas que tienen participación en el
también el porcentaje de participación . (http://www.anh.gov.co/Seguimiento-a-contratos/Exploracion/Documents/Contratos%20E%26P
%20Vigentes%2030-sep-20.pdf).
De acuerdo con el Acuerdo 2 de 2017 de la Agencia Nacional de Hidrocarburos, en su capitulo tercero, Artículo 12, que "Corresponde a
regular, publicar y mantener actualizado un Registro de Interesados en la asignación de Áreas para desarrollar actividades de Exploració
Hidrocarburos, y celebrar contrato o Contratos para el efecto; inscribir las personas que lo soliciten, y determinar su Capacidad Jurídica,
Financiera, Técnica y Operacional, Medioambiental y en materia de Responsabilidad Social Empresarial, con el fin de establecer su Hab
participar en Procedimientos de Selección de Contratistas en competencia o de Asignación Directa, en función de la naturaleza, categoría
de las Áreas Disponibles materia de asignación." Además, los artículos 12 al 29 establecen todas los requisitos que deben cumplir las em
en ser parte del Registro de Interesados.
De acuerdo con el Acuerdo 2 de 2017 de la Agencia Nacional de Hidrocarburos, en su Artículo 38, especifica que "deben elaborarse y pu
Términos de Referencia definitivos que, además de los aspectos reseñados, contengan en forma clara y completa las reglas aplicables al
el detalle de etapas, plazos, audiencias y actuaciones; las exigencias para participar; los requisitos de Capacidad requeridos para obtener
forma de llevarla a cabo, o la Habilitación exigida a quienes proyecten participar; la forma y oportunidad en que ha de tener lugar tal Ha
la información solicitada y los documentos que acrediten las condiciones de Capacidad de los Proponentes, de no encontrarse en funcion
de Interesados; las causales para negarla; la forma, contenido y oportunidad de presentación de las Propuestas; las exigencias subsanable
de las mismas; las causales de rechazo; los términos y condiciones de las garantías exigidas; los factores de evaluación, calificación y ad
causales para declarar total o parcialmente desierto el certamen, y la minuta de los contratos por celebrar."
De acuerdo con el Acuerdo 2 de 2017 de la Agencia Nacional de Hidrocarburos, en su Artículo 38, especifica que "deben elaborarse y pu
Términos de Referencia definitivos que, además de los aspectos reseñados, contengan en forma clara y completa (...) los factores de eval
y adjudicación; las causales para declarar total o parcialmente desierto el certamen, y la minuta de los contratos por celebrar."
De acuerdo con el Artículo 2 del Decreto 1760 de 2003, la Agencia Nacional de Hidrocarburos es una "entidad adscrita al Ministerio de
con personería jurídica, patrimonio propio, autonomía administrativa y financiera". Por su parte, Ecopetrol es una una Sociedad de Econ
carácter comercial, organizada bajo la forma de sociedad anónima.
En primer lugar, el Capítulo III del Acuerdo 002 de 2017 de la ANH establece algunas reglas mínimas de Capacidad Legal, Capacidad T
Operacional, Capacidad Económica Financiera, Capacidad Medioamibiental, Capacidad en Materia de Responsabilidad Social Empresar
cumplir toda empresa interesada en ser parte del "Registro de Interesados" que es necesario para poder participar en un proceso de otorga
Además, la ANH publica los proyectos de los "Términos de Referencia del Proceso Permanente de Asignación de Áreas", los somete a c
interesados y posteriormente publica las reglas defintivas del proceso de selección (lo cual incluye los criterios mínimos para que las em
participar). Toda información publicada por la ANH post año 2019 sobre el PROCESO PERMANENTE DE ASIGNACIÓN DE ÁREA
una sección de su página web (http://www.anh.gov.co/Asignacion-de-areas/Paginas/PPAADefinitivo.aspx).
La respuesta se justifica por las reglas del Acuerdo 2 de 2017 de la ANH: I) Con respecto al registro de interesados (Artículo 12): "Corr
establecer, regular, publicar y mantener actualizado un Registro de Interesados en la asignación de Áreas para desarrollar actividades de
Producción de Hidrocarburos, y celebrar contrato o Contratos para el efecto; inscribir las personas que lo soliciten, y determinar su Capa
Económico Financiera, Técnica y Operacional, Medioambiental y en materia de Responsabilidad Social Empresarial, con el fin de establ
Habilitación para participar en Procedimientos de Selección de Contratistas en competencia o de Asignación Directa, en función de la na
y prospectividad de las Áreas Disponibles materia de asignación." ii) Con respecto a la habilitación de proponentes (Artículo 17): "Verif
cumplimiento de los requisitos para determinar la Capacidad del Interesado, la ANH debe resolver acerca de su Habilitación y determina
naturaleza, categoría y prospectividad de las Áreas a cuya asignación puede aspirar. De no satisfacer todos los que determinan la Capacid
Económico Financiera, Técnica y Operacional, Medio Ambiental y en materia de Responsabilidad Social Empresarial, procede denegar
Las anteriores determinaciones deben adoptarse mediante providencia motivada, publicarse en la página web de la Entidad, en el vínculo
Registro de Interesados, y remitirse a la dirección de correo electrónico proporcionado por el solicitante, con lo cual se entenderán notifi
La respuesta se justifica por las reglas del Acuerdo 2 de 2017 de la ANH: i) Con respecto a la calificación de propuestas (Artículo 41):
calificación, la ANH debe publicar en la página web, el adjudicatario o el Orden Final de Elegibilidad del respectivo Procedimiento. Por
Proponentes pueden formular observaciones y objeciones al mismo, debidamente soportadas, dentro de los plazos y en la forma que disp
correspondientes Términos o Reglas."
De acuerdo con el Acuerdo 2 de 2017 de la ANH, en su Artículo 94, se ordena que la ANH " (...) debe publicar en su página web y remi
digitales con destino al Sistema Electrónico para la Contratación Pública (SECOP), y al Registro Único Empresarial, información sobre
adjudicados, tanto ejecutados o en desarrollo (...)". Toda la información sobre cado de los contratos adjudicados por la ANH está dispon
La respuesta se justifica por las reglas del Acuerdo 2 de 2017 de la ANH: i) Con respecto a la calificación de propuestas (Artículo 41):
calificación, la ANH debe publicar en la página web, el adjudicatario o el Orden Final de Elegibilidad del respectivo Procedimiento. Por
Proponentes pueden formular observaciones y objeciones al mismo, debidamente soportadas, dentro de los plazos y en la forma que disp
correspondientes Términos o Reglas. La ANH debe resolver tales observaciones u objeciones mediante escrito motivado, igualmente ob
o comunicación." ii) El artículo 42 también establece dos oportunidades adicionales durante y después del proceso de adjudiación para o
decisiones de la ANH respecto de la adjudiación del contrato: ) Previo a la adjudicación: "Durante la audiencia y previamente a resolver
adjudicación, los interesados pueden pronunciarse sobre las respuestas de la ANH a las observaciones o impugnaciones al Orden Final o
Elegibilidad". b) Después de la adjudicación: "dentro del plazo comprendido entre la adjudicación y la suscripción del contrato, y aún co
esta, sobreviene causal de inhabilidad, incompatibilidad o prohibición, o si se demuestra que el acto se obtuvo por medios ilegales, pued
contrato correspondiente terminado."
Mediante la Resolución 36 de febrero de 2019 la ANH ordenó la apertura del "Proceso Permanente de Asignación de Áreas 2019" que h
todo el 2019 y el 2020.Este Proceso es un desarrollo del proceso competitivo de asignación de áreas dispuesto por el artículo 36.1 del Ac
de la ANH ("36.1 Procedimiento competitivo. Destinado a la asignación de Áreas y/o a la adjudicación y celebración de Contratos media
objetiva del mejor ofrecimiento, escogido entre distintas opciones, en igualdad de términos, condiciones y oportunidades."). Desde al ap
Permanente de Asignación de Áreas la ANH ha adelantado tres ciclos de adjudicación de áreas y en los tres ciclos publicó en su página w
personas o asociaciones que presentaron propuestas / ofertas.
Mediante la Resolución 36 de febrero de 2019 la ANH ordenó la apertura del "Proceso Permanente de Asignación de Áreas 2019" que h
todo el 2019 y el 2020. Desde al apertura del Proceso Permanente de Asignación de Áreas la ANH ha finalizado dos ciclos de adjudicaci
tercer ciclo todavía está abierto) y en los dos ciclos publicó en su página web la lista de los ofertantes a quienes les fueron adjudicados la
La ANH publicó un documento, actualizado a Septiembre de 2020, con los contratos vigentes especificando: i) contrato; ii) tipo de contr
proyecto; iv) contratista; v) operador; vi) fase actual del proyecto. Además, la ANH también publicó la lista completa de áreas efectivam
través del Proceso Permanente de Asignación de Áreas adelantado durante el 2019.
La nueva Ley 2013 del 30 de diciembre de 2019 obliga a los altos funcionarios del Estado a publicar su información de bienes y Rentas
Información y Gestión del Empleo Público - SIGEP. El artículo 5 de la ley establece que los altos funcionarios deben informar públicam
sus "bienes patrimoniales", su participacón actual como miembro de Juntas o Consejos Directivos, y su "calidad de socio en corporacion
sanciones".
Colombia aún no ha aprobado una ley, regulacion o política, que obligue a revelar los beneficiarios reales de las empresas extractivas
El Departamento Administrativo de la Función Pública cuenta con una plataforma en línea con datos de todos los servidores públicos de
en la cual se hace pública toda la información sobre los funcionarios públicos (incluidos los altos funcionarios). A partir de la entrada en
2013, es decir a partir del 31 de diciembre de 2019, los altos funcionarios están obligados a reportar información sobre sus bienes (lo que
participaciones financieras en las empresas extactivas). La plataforma de SIGEP cuenta con un módulo para que los ciudadanos consulte
pero el módulo no funciona todavía (no es posible acceder a la información aún).
Como se explicó en la justificación a las respuestas 1.1.7b, en el marco de EITI, el gobierno nacional trabajó entre los años 2016 y 2018
para la divulgación pública de los beneficiarios reales de las empresas extrativas. Sin embargo, en 2019 y 2020 dicha hoja de ruta no ha
información publicada más recientemente por EITI sobre Colombia: "Se ha logrado un progreso limitado en la implementación de la hoj
beneficiarios reales. Una parte inicial del plan se basó en la aprobación de un proyecto de ley de beneficiarios reales que está estancado e
grupo de multipartícipes ha comenzado a considerar formas legales alternativas para garantizar el cumplimiento de este requisito para 20
buscando a través de Internet, no pude encontrar ninguna empresa extractiva en Colombia que haya informado explícitamente quiénes so
finales.
De acuerdo con la Ley 1712 de 2014, que promueve el acceso a la información, todos los documentos públicos deben estar disponibles.
de transparencia y principio de divulgación proactiva de información; Artículo 4, obligación de divulgar documentos electrónicos; Artícu
instituciones públicas (como lo es la Agencia Nacional de Hidrocarburos ANH) están obligadas a revelar información. Artículo 10. Tran
contratación.
La ANH tiene un sitio donde publica los contratos desde 2004 al 2020
La ANH tiene un sitio donde publica los contratos, pero no se puede establecer si estan todos los contratos vigentes, y tampoco se se inc
enmiendas o complementaciones.
De acuerdo con el Artículo 3 del Decreto 0714 de 2012, la Agencia Nacional de Hidrocarburos (ANH) está encargada, entre otras funcio
promover, negociar, celebrar y administrar los contratos y convenios de exploración y explotación de hidrocarburos de propiedad de la N
excepción de los contratos de asociación que celebró Ecopetrol hasta el 31 de Diciembre de 2003, así como hacer el seguimiento al cump
las obligaciones previstas en los mismos." Más específicamente, según el artículo 16, la Vicepresidencia de Contratos de Hidrocarburos
Nacional de Hidrocarburos es la encargada de "1. Supervisar el cumplimiento de las obligaciones de los contratos y convenios de explor
de hidrocarburos."
El Acuerdo 02 de 2017 es el documento de política de la ANH que contiene las reglas sobre la asignación y suscripción de los contratos
. Dicho documento establece que el Consejo Directivo de la ANH está encargado de aprobar las "minutas de los contratos" y de sus even
modificaciones mediante un "contrato adicional" (artículos 1, 2, 46-48 y 56). El artículo 42 indica que la asignación realizada por la ANH
salvo si "sobreviene causal de inhabilidad, incompatibilidad o prohibición, o si se demuestra que el acto se obtuvo por medios ilegales, p
y el contrato correspondiente terminado" (todo esto último podrá ser declarado por la propia ANH o por un juez). El documento NO men
verificación de los contratos, incluidas las enmiendas, por parte del Congreso de la República y no existe ninguna norma que obligue tal
El instrumento principal mediante el cual Colombia asinga áreas de petróleo y gas es el contrato de exploración y producción a cambio d
e impuestos. Además existen otros contratos para propositos especificos como contratos para evaluaciónes tecnicas del potencial geologi
especiales piloto para no convencionales utilizando la fractura hidraúlica.
El gobierno nacional publica información sobre producción petrolera a través de diferentes sistemas de información y plataformas. Por e
la plataforma web denominada Mapa Regalías (http://maparegalias.sgr.gov.co/#/) que tiene información sobre el nivel de producción a n
todo el territorio nacional. Por otra parte, la ANH puso a disposición del público una página web de consulta de información (ANH-VO
El portal Mapa Regalías permite hacer consultas según periodos de tiempo, considerando llos años 2012 a 2020. Por otra parte, el portal
información de la ANH ofrece datos desde 2010 hasta 2020 (ANH-VORP).
En la página de consulta de la Agencia Nacional de Hidrocarburos (ANH-VORP=) los datos se pueden descargar en archivos planos (for
El Departamento Administrativo Nacional de Estadística (DANE), publica de manera mensual las exporaciones del país a nivel agregado
2020, por ejemplo, se reporta que " las exportaciones de Combustibles y productos de las industrias extractivas participaron con 43,3% d
de las exportaciones". Se especifica que en el mes se exportaron "16,5 millones de barriles de petróleo crudo, lo que representó una caída
agosto de 2019" .
El último boletín de exportaciones publicado por el DANE corresponde a cifras de Agosto de 2020, en donde se especifica que "las expo
Combustibles y productos de las industrias extractivas fueron de US$1.112,5 millones FOB y presentaron una caída de 35,8% frente a ag
Si bien el informe final sobre exportaciones está en formato PDF, en la página del Departamento Administrativo Nacional de Estadística
pueden descargar las cifras con las que se hicieron los cálculos del informe en un archivio plano (formato Excel).
El cumplimiento del estándar EITI implicaría para Colombia el deber de publicar información recolección de ingresos fiscales y no fisca
empresas extractivas. Además, en el Plan de Acción 2020-2023 emitido por el Ministerio de Minas y Energía, unos de los ejes comprend
significativa de la disponibilidad y accesibilidad de la información. Sin embargo, la información que publica el gobierno de pagos por em
a las empresas que voluntariamente han adherido a la Iniciativa EITI. No hay norma ni política pública que obligue al gobierno a publica
sobre pagos que recibe por parte de cada empresa exttractiva.
El informe EITI 2019 ya esta disponible
El informe EITI 2019 ya esta disponible

La recaudación de impuestos/pagos se puede filtrar en la página web de EITI por tipo de contribución económica y empresa. Además en
publicados sobre el cumplimiento del estándar EITI la información también está disponible a nivel de empresa. Además la información p
cumplimiento del estándar EITI en diciembre de 2019 (sobre datos 2018) también ofrece informción desagragada por tipo de impuesto y
El impuesto a la renta está estipulado en el libro primero del Decreto 624 de 1989. Se define el impuesto de renta (art. 5), las sociedades
deben pagarlo (art. 12, 13, 14, 20). Así mismo, en su artículo 20-1, adicionado por la Ley 1607 de 2012, se define qué se considera como
establecimiento permanente en el país para el pago del impuesto. Por otra parte, también se estipula lo que cuenta como ingresos de fuen
calculo del impuesto, cuáles costos deben considerarse, cuáles deducciones pueden aplicarse y qué rentas son exentas del impuesto (Títu
Las reglas sobre el impuesto de renta aplica para todas las personas jurídicas que realicen actividades extactivas. El artículo 240 del Dec
establece la "tarifa general del impuesto sobre la renta aplicable a las sociedades nacionales y sus asimiladas, los establecimientos perma
del exterior y las personas jurídicas extranjeras con o sin residencia en el país".
El nueva norma que regula el Sistema General de Regalías es la Ley 2056 de 2020, pero esta solo entra en vigencia a partir del 1 de ene
artículo 211 de la ley). Los artículos 16 al 23 de la Ley 141 de 1994 establecen el método para el cálculo del pago de regalías. Es importa
bien la normativa establece las reglas para el pago de regalías en Colombia, el Estatuto Tributario en su artículo 116 y el Decreto 150 de
deducción de regalías de los ingresos brutos pagados por la empresa extractiva.
Los estatutos de Ecopetrol no establecen reglas sobre la participación del Estado en cuanto a su nivel u otras formas de participación. Sin
Estado está obligado a conservar al menos el 80% de las acciones (Ley 1118 de 2006, artículo 2).
El Decreto 624 de 1989 (Estatuto Tributario) define las tasas y los conceptos de retención al impuesto de renta en su Título III, Libro 2 (
419).
Desde 2003, la ley no contempla los contratos de participación en la producción (contratos de asociación). Ahora el tipo de arreglo contr
Estado y las empresas toma la forma de contrato de concesión en el cual no hay obligación para la empresa de producción compartida (v
Acuerdo 02 de 017 de la ANH sobre los tipos de contratos).
La Dirección de Impuestos y Aduanas Nacional DIAN es la autoridad tirbutaria y la encargada de recaudar impuestos. La ANH es la aut
recaudar regalias (dado que no son impuestos)
Las regalías de petróleo y gas deben ser transferidas de la ANH, que las recauda y y luego las transfiere <U+200B><U+200B>al Sistem
Regalías que tiene una cuenta específica administrada por el Ministerio de Hacienda (Ver artículo 17, Ley 1530/2012). Lo anterior no se
cuando entre en vigencia el 1 de enero de 2021 la Ley 2056 de 2020. El artículo 21 de la Ley 2056 de 2020 estipula que: "Se entiende p
giro total de los recursos recaudados por concepto de regalías y compensación en un periodo determinado, que realizan sin operación pre
Agencia Nacional de Hidrocarburos y la Agencia Nacional de Minería, a la Cuenta Única del Sistema General de Regalías que establezc
General de Crédito Público y Tesoro Nacional del Ministerio de Hacienda y Crédito Público. El Gobierno nacional determinará los plazo
para la transferencia de los señalados recursos"
La DIAN está obligada a realizar la auditoría de los impuestos pagados que son de su competencia, incluidas las empresas petroleras. En
encontrar pistas sobre evasión o evasión impone sanciones económicas y debe enviar copia a la Fiscalía General de la Nación para estud
investigación penal, en adición a las investigaciones administrativas que le corresponden a la autoridad fiscal.
La Constitución Política de 1991, en su Artículo 267, estipula que "La vigilancia y el control fiscal son una función pública que ejercerá
General de la República, la cual vigila la gestión fiscal de la administración y de los particulares o entidades que manejen fondos o biene
todos los niveles administrativos y respecto de todo tipo de recursos públicos." La anterior descripción incluye a la DIAN que es la enca
los impuestos a nivel nacional.
El último informe de auditoria financiera independiente, realizado por la Contraloría General de la República, se publicó en Junio de 202
a la gestión de la Dirección de Impuestos y Aduanas Nacionales para el año 2019.
En 2018 el Directorio de EITI (Decision 2018-38/BM-40) determinó que el país ha hecho un progreso satisfactorio cumpliendo los están
país tendrá hasta junio de 2021 para una revalidación.
El informe EITI 2019 fue publicado a fines de 2020 y esta disponible en la web de EITI
La Ley 99 de 1993, reglamentada con el Decreto 2041 de 2014, estipula que para otorgar la Licencia Ambiental es necesario el Estudio d
Ambiental, que es necesario para la "ejecución de obras y actividades de exploración, explotación, transporte, conducción y depósito de
construcción de refinerías" (Art. 52, 57 y 58).
La Ley 99 de 1993, en su artículo 71, especifica que "las decisiones que pongan término a una actuación administrativa ambiental para l
modificación o cancelación de una licencia o permiso que afecte o pueda afectar el medio ambiente y que sea requerida legalmente, se no
persona que lo solicite por escrito". Además, el Código de Procedimiento Administrativo y de lo Contencioso Administrativo (Ley 1473
en su artículo 36 que: "Cualquier persona tendrá derecho a examinar los expedientes en el estado en que se encuentren, salvo los docume
sujetos a reserva y a obtener copias y certificaciones sobre los mismos".
La Ley 99 de 1993, en su artículo 57, especifica que el Estudio de Impacto Ambiental debe contener información relacionada con la "loc
proyecto y los elementos abióticos, bióticos y socioeconómicos del medio que puedan sufrir deterioro por la respectiva obra o actividad,
ejecución se pide la licencia, y la evaluación de los impactos que puedan producirse". Por tanto, si bien no hay como tal un Estudio de Im
independiente, la Ley sí especifica que el EIA debe considerar los impactos sociales del proyecto.
Dado que el Estudio de Impacto Social está incluido en el Estudio de Impacto Ambiental, su consulta, de acuerdo con el artículo 71 de la
es de libre acceso para aquella persona que lo solicite. . El acceso al público es gratuito y en principio están disponibles, pero los ciudada
hacer una solicitud, conocer los códigos y detalles del proceso.
Recientemente la ANLA ha puesto en funcionamiento en una plataforma web que permite buscar los EIA que ha aprobado y que incluy
con los proyectos de hidrocaburos.
Lods Estudios de Impacto Ambiental EIAs que incluyen tanto los Estudios de Impacto Social (SIA) y los planes de mitigación, todos est
La Licencia Ambiental a presentar por las empresas, debe considerar y cumplir con los requisitos de "prevención, mitigación, corrección
manejo de los efectos ambientales de la obra o actividad autorizada", como se expone en los Artículos 50, 56 y 57 de la Ley 99 de 1993.
El articulo 57 de la Ley 99 de 1993 (modificado por la Ley 1753 de 2015) señala que los EIAs incluiran "el diseño de los planes de prev
corrección y compensación de impactos, así como el plan de manejo ambiental de la obra o actividad" el Articulo 71 establece que los E
acceso para las personas que lo soliciten
Los planes de mitigación medio ambiental hacen parte de los Estudios de Impacto Ambiental. A través de la plataforma VITAL la ANLA
los EIA.
De acuerdo con la Ley 99 de 1993, en su Artículo 57, los Planes de mitigación ambiental hacen parte de los Estudios de Impacto Ambie
de acuerdo con el Artículo 62 de la Ley 99 de 1993, puede revocarse o suspenderse por parte de la ANLA: "mediante resolución motivad
concepto técnico, revocar o suspender la Licencia Ambiental, los permisos, autorizaciones o concesiones para el uso o aprovechamiento
naturales y del medio ambiente, cuando quiera que las condiciones y exigencias por ella establecidas no se estén cumpliendo conforme a
definidos en el acto de su expedición". Además, de acuerdo con la Ley 1333/2009 (artículos 39-47), el proyecto puede suspenderse por
tiempo específico si la empresa que obtuvo la licencia ambiental no cumple con los términos, condiciones u obligaciones definidas por e
planes de mitigación - Ley 99/1993 artículo 57).
El Decreto 2041 de 2014, por el cual se reglamenta el Título VIII de la Ley 99 de 1993 sobre licencias ambientales, en el articulo 41 defi
procedimientos para la fase de desmantelamiento y abandono
El Ministerio de Medio Ambiente en su pagina web reconoce que tiene solo un proyecto piloto "Desde 2009, la Agencia Nacional de Hi
Colombia, en convenio con el Ministerio de Ambiente, Vivienda y Desarrollo Territorial, vienen adelantando un proyecto piloto para ide
pasivos ambientales del sector petrolero a través de un contrato con la Universidad Nacional de Colombia"; por su parte, el Ministerio de
adelanta actualmente un proceso para la contratación de una consultoría y así implementar la metodología de identificación, valoración y
ambientales regionales en dos subsectores piloto como el del oro y minería de carbón.
El artículo 58 de la Constitución Política establece que, "por motivos de utilidad pública o de interés social definidos por el legislador, p
expropiación mediante sentencia judicial e indemnización previa. Esta se fijará consultando los intereses de la comunidad y del afectado
Código de Petróleos declara "de utilidad pública la industria del petróleo en sus ramos de exploración, explotación, refinación, transporte
tanto, podrán decretarse por el Ministerio del ramo, a petición de parte legítimamente interesada, las expropiaciones necesarias para el ej
de tal industria." Ahora bien, el artículo 1 de la Ley 1274 de 2009 también establece que "la industria de los hidrocarburos está declarada
en sus ramos de exploración, producción, transporte, refinación y distribución". La ley 1274 de 2009, en sus artículos 2, 3, 6 y 8 se estab
disposiciones para la negociación la solicitud de avaluos para la indemnización de perjuicios casusadas por la ocupación permanente o t
respectivo procedimiento mediante el cual un juez decide el valor de la indemanización.Es importante mencionar que la ley cubre al prop
ocupante del inmueble. Además, los Términos de Referencia para la elaboración de Estudios de Impacto Ambiental para los proyectos d
hidrocarburos establecen que estos deben contener un "Plan de Reasentamiento" en caso de que sea "necesario el traslado involuntario d
de la ejecución del proyecto" (sección 3.4.9). Finalmente, los Términos de Referencia para la elaboración de Estudios de Impacto Amb
proyectos de perforación exploratoria de hidrocarburos que fueron expedidos por la Autoridad Nacional de Licencias Ambientales establ
debe contener "un programa de reasentamiento que garantice las mismas y/o mejores condiciones socioeconómicas"(sección 5.3.9).
La Ley 1274/2009 trata sobre el procedimiento de avalúo para las servidumbres petroleras tanto en situaciones de ocupación permanente
ocupación transitoria. Dicha ley establece un proceso para que la imposición de una servidumbre para adelantar el proyecto de hidrocarb
indemnización " al propietario, poseedor u ocupante de los terrenos o al dueño de las mejoras". Pero la Ley 1274 de 2009 no incluye reg
procedimiento para el reasentamiento de los afectados. Por otra parte, los términos de referencia que las empresas de hidrocarburos debe
preparar sus evaluaciones de impacto ambiental (EIA), tanto para exploración como explotación, mencionan que las empresas deben brin
sobre la población a reasentar incluyendo identificarla, establecer metas, diseñar medidas compensatorias y promover la participación de
Además, establecen que la empresa debe presentar " un cronograma, que debe incluir las actividades de acompañamiento, seguimiento y
ajustarlo a las condiciones socioeconómicas y culturales de la población y a todas las fases de ejecución del proyecto." Sin embargo, los
referencia expedidos no proporcionan disposiciones específicas sobre procedimientos o reglas a seguir.
Ecopetrol es una Sociedad Comercial de Economía Mixta organizada como corporación (Ley 1118 de 2006, artículo 1). El Estado está o
al menos el 80% de las acciones (Ley 1118 de 2006, artículo 2). De acuerdo con la página web de Ecopetrol, el 88,49% de las acciones d
Accionistas de entidades estatales.
Según un documento de política de la ANH, las regalías se pueden pagar en efectivo o en especie. (artículo 2 del Resolución 164/2015 d
Modificado por la Resolución 907 de 2016 de la ANH).
De acuerdo con el Decreto 1760 de 2003, Ecopetrol debe transferir a la Agencia Nacional de Hidrocarburos todas las regalías recaudada
operaciones y las regalías de los contratos firmados antes de 2004 siguiendo instrucciones de la ANH (artículo 5.15). La Resolución 164
determina cómo se cobrarán estas regalías (Art 5 y 6).
Existe un reporte EITI mas reciente 2019. Adicionalmente la EPE reporta ante la Security Exchange Comission de Estados Unidos, y lle
en el formato 20F
Ecopetrol, en su Reporte Integrado de Gestión Sostenible de 2019 expone en su página 210 las transferencias que ha realizado al Estado
Al ser una EPE que cotiza en la Bolsa de Valores de US cunple tambien con los requisitos de informació de la SEC
EL artículo 203 del Código de Comercio, estipula que "Deberán tener revisor fiscal: 1) Las sociedades por acciones; 2) Las sucursales de
extranjeras, y 3) Las sociedades en las que, por ley o por los estatutos, la administración no corresponda a todos los socios, cuando así lo
número de socios excluidos de la administración que representen no menos del veinte por ciento del capital."
No existe una norma que obligue expresamente a Ecopetrol (ni a las demás EPE) a presentar informes anulaes al Congreso de la Repúbli
en la medida en que Ecopetrol es una Sociedad de Economía Mixta con participación mayoritaria del Estado, sí podría llegar recibir soli
de parte del Congreso de la República. Según el último informe de gestión de Ecopetrol:
Las empresas de hidrocarburos estan obligas a destinar el 1% de sus inversiones en exploracion y explotación a Programas en Beneficio
Comunidades. a ANH, mediante el Acuerdo 05 de 2011, estableció los parámetros mediante los cuales se deberán ejecutar los programas
comunidades (PBC)
El reporte EITI 2019 incluye información de los Pagos sociales del Sector Hidrocarburbors, en los que se encuentra información de ECO
La última auditoría de la Contraloría General de la República a Ecopetrol fue publicada en 2019 y tomó en cuenta los datos del año 2018
Si el informe anual 2019 esta disponible, además de tres informes trimestrales de 2020
En las páginas 10 y 11 del último informe de gestión de Ecopetrol se incluye un resumen de las finanzas de la empresa
Los estados financieros de Ecopetrol, que incluyen los flujos de caja, son publicados periodicamente en la página web de Ecopetrol (incl
General, Estado de Pérdidas y Ganancias y Notas).
Sí,en la página 462 del útimo informe de gestión de Ecopetrol aparece la declaración de ingresos.
En los reportes sucesivos del segundo y tercer trimestre 2020 publica tambien los volumenes de producción agregados
Sí, se resume en la página 582 del informe de gestión de Ecopetrol de la vigencia 2019.
Los contratos firmados entre la ANH y Ecopetrol para la producción de hidrocarburos (por parte de la EPE) definen que la EPE es autón
operación y no definen cómo la EPE debe seleccionar a los compradores de su crudo. Por ejemplo, el contrato off shore entre ANH y Ec
2019 COL-5 establece en el punto 7.7.3 que Ecopetrol es libre para vender o exportar el crudo. El documento de política de la ANH (Re
2015) establece las reglas a seguir para la determinación del monto de las regalías en especie a pagar por todas las empresas, incluyendo
incluye indicaciones sobre la negociación de regalías en especie.
La Resolución No. 18 1709 de 2003 del Ministro de Minas y Energía establece la fórmula para deteriminar el precio del "petróleo crudo
nacional que le corresponda a los explotadores de hidrocarburos en desarrollo de contratos de exploración y explotación y que se destine
el abastecimiento interno". Es decir, esta resolución no aplica para venta de crudo en el exterior vía exportaciones. Por otra parte, Ecopet
ANH el crudo que recibe la ANH por parte de los productores (pago de regalías en especie). La compra por parte de Ecopetrol a la ANH
pero no está regulada la venta posterior que haga Ecopetrol. No existen otras normas que regulen el precio a los cuales la EPE debe vend
el extranjero.
Ecopetrol solo paga impuestos / dividendos al gobierno colombiano. Esto está estipulado en la ley y, por lo tanto, existen reglas aunque
de Ecopetrol como empresa pública.
El Título IV de la Resolución 164 de 2015 especifica las reglas del suministro de la información por parte de Ecopetrol a la ANH en cali
Comercializadora de Crudo procedente de regalías pagadas en especie. Es importante aclarar que Ecopetrol compra el petróleo que se pa
mediante un contrato de compraventa. Por lo tanto, la empresa pública no vende el petróleo a nombre de ANH sino a su propio nombre.
tiene derecho a saber cómo vende petróleo Ecopetrol. La ANH solo solicita información a Ecopetrol sobre el volumen de petróleo que se
precio al que Ecopetrol debe comprar el petróleo de ANH a través del contrato.
En el reporte de resultados del primer trimestre de 2020, Ecopetrol publica en la página 1 el nivel de producción que fue vendida de man
Ecopetrol reporta sus ventas de manera agregada de manera trimestral.
Sí, Ecopetrol publica los resultados de su operación de manera trimestral y también publica estados financieros parciales de manera trim
En el reporte a la SEC seccion 3.4.2.3 existe cierta información del destino, pero no los nombres de los compradores.
En el reporte EITI 2019 en el apartado 2.5.2 Grupo Ecopetrol se reporta su participación en empresas conjuntas
En el reporte EITI 2019 en el apartado 2.5.2 Grupo Ecopetrol se reporta su participación en empresas conjuntas
Los estados financieros disponibles muestran los resultados consolidados y por segmento de negocios (exploración y producción; transp
refinación y petroquimica)
Sí, en los Estados Financieros Ecopetrol incluye información sobre sus subsidiarias (anexo 1 de los últimos Estados Financieros, con cor
diciembre de 2020).
Si en el reporte anual 2019 pagina 710
Sí, el código de ética es de acceso público
Actualmente, de los 9 miembros de la Junta Directiva de Ecopetrol, 8 son independientes del gobierno. Según los estatutos sociales de E
Directiva debe ser independiente del gobierno: _x000D__x000D_
"Artículo 20. (…) PARÁGRAFO PRIMERO: MIEMBROS INDEPENDIENTES DE LA JUNTA DIRECTIVA.- La_x000D__x000D_
mayoría de los miembros de la Junta Directiva serán independientes. La elección de los miembros_x000D__x000D_
independientes de la Junta Directiva se realizará atendiendo los criterios previstos en el parágrafo_x000D__x000D_
segundo del artículo 44 de la Ley 964 de 2005 y de acuerdo con el procedimiento establecido en_x000D__x000D_
el Decreto 3923 de 2006 o cualquier disposición que los reglamente, modifique, sustituya o_x000D__x000D_
adicione.".
El Sistema de Información de Petroleo y Gas (SIPG) es de acceso libre y gratuito. En este se encuentra información sobre reservas, prod
exportación. La página oficial es: http://www.sipg.gov.co/_x000D__x000D_
La ANH también tiene portales adicionales sobre reservas y producción:_x000D__x000D_
- Sistema Integrado de Reservas: https://www.anh.gov.co/estadisticas-del-sector/modulo-de-gestion-de-reservas_x000D__x000D_
- Sistema Integrado de Operación:_x000D__x000D_
https://www.anh.gov.co/estadisticas-del-sector/sistemas-integrados-operaciones/estad%C3%ADsticas-producci%C3%B3n
La mayoría de cifras publicas por la ANH sobre producción están actualizadas a 2020 y las cifras sobre reservas están actualizadas a 201
_x000D__x000D_
- Sistema Integrado de Reservas: https://www.anh.gov.co/estadisticas-del-sector/modulo-de-gestion-de-reservas_x000D__x000D_
- Sistema Integrado de Operación:_x000D__x000D_
https://www.anh.gov.co/estadisticas-del-sector/sistemas-integrados-operaciones/estad%C3%ADsticas-producci%C3%B3n
No se pueden descargar los datos en formato abieto. Las estadísticas desagregadas por tema y sector del SIPG se pueden descargar en fo
(http://www.sipg.gov.co/sipg/Home/Sectores/tabid/105/language/es-ES/Default.aspx). Resepecto del portal de la ANH hay información
como en PDF.
De acuerdo con el sitio del SIPG, todo el contenido su contenido está sujeto a Copyright 2009 por DotNetNuke Corporation. _x000D__x
La página web del ANH no informa sobre la licencia de los datos, simplemente incluye la leyenda "Derechos Reservados ANH 2019"
La Ley 1473 de 2011 en su Artículo 5 define la Regla Fiscal entendida como que "El gasto estructural no podrá superar al ingreso estruc
que exceda la meta anual de balance_x000D__x000D_
estructural establecido. El déficit estructural del Gobierno Nacional Central no será mayor a 1% del PIB a partir del año 2022".
_x000D__x000D_
El artículo 267 de la Constitución (modificado por el artículo 1 del Acto Legislativo 4 de 2019) establece que la entidad responsable del
Colombia es la Contraloría General de la República. Además, el artículo 9 de la Ley 42 de 1993 establece que la Contraloría General de
controla la legalidad, los resultados, las cuentas y las proyecciones macroeconómicas de las instituciones públicas y del Estado, incluida
Siguiendo este mandato, la Contraloría General publica anualmente el informe “Situación de las finanzas públicas”, que contiene un bala
sobre el cumplimiento de las perspectivas fiscales y financieras del país ”.
Durante el 2019 se cumplio con la regala fiscal plenamente. Pero el 2020 debido a la pandemia se suspendio tempralmente la regla fiscal
las previsiones definidas para situaciones excepcionales
La Contraloría General de la República vigila las finanzas públicas y genera reportes sobre su estado. En el reporte sobre las finanzas pú
vigencia 2019, publicado en mayo de 2020, incluye en su análisis el estado del cumplimiento de la regla fiscal (sección 3.1, entre otros).
Contraloría General de la República (CGR), en cumplimiento del mandato constitucional y legal, presenta el Informe y Certificación de
Finanzas del Estado al Congreso de la República y al Presidente de la República, correspondiente a la vigencia 2019"].
En el Marco Fiscal de Mediano Plazo publicado a inicios de 2019 se especificaba que "Para 2019, se espera que la ANH registre un supe
como resultado de ingresos por $8.440 mm (0,8% del PIB), y gastos por $8.181 mm (0,8% del PIB). El resultado se explica, principalme
precios internacionales del petróleo y la producción nacional del mismo (así como de gas), aumentando así los ingresos de la ANH por c
derechos económicos que la misma recauda, al igual que los ingresos corrientes esperados por el recaudo de regalías (alrededor del 80%
regalías corresponde a petróleo y gas –el restante 20% aproximadamente es recaudado por la Agencia Nacional de Minería (ANM)-)." (p
El Presupuesto General de la Nación para el año 2020 fue aprobado por el Decreto 2411 de 2019.
En el Portal de Transparencia Económica, el gobierno hace públicos todos los gastos según año (http://www.pte.gov.co/WebsitePTE/), a
ejecución de lo corrido del presente año 2020 (http://www.pte.gov.co/WebsitePTE/EjecucionPresupuestoSector)
En la sexta versión del informe anual de cumplimiento del estándar EITI, para la vigencia 2019, se informó sobre los ingresos recibidos
Nacional que provienen de minería e hidrocarburos.
La publicación de deuda externa por parte del Banco de la República es Julio de 2020 y la información está disponible en formato Excel
(https://www.banrep.gov.co/es/estadisticas/deuda-externa-publica-y-privada-dolares)._x000D__x000D_
La serie estadística del Banco de la República (que cubre años 2005 a 2019) está publicada en pesos Colombianos
(https://www.banrep.gov.co/es/estadisticas/sector-publico-y-deuda-publica)_x000D__x000D_
Además, el Banco de la República publica trimestralmente un Boletín sobre deuda pública que distingue entre pesos y dólares.
cifras a agosto del 2020. Asimismo, el Banco de la República elabora boletínes en excel con información de la deuda pública, siendo el ú
de junio de 2020 de la deuda interna bruta. Además de esto, la Contraloria General de la República sacó un informe con la situación de l
2019. En estos documentos del Banco Central la deuda está desagregada por denominación de moneda, la deuda externa está en dolares,
deuda nacional está en pesos colombianos.
El gobierno nacional recibe ingresos de los hidrocarburos de tres formas. El primero es por regalías, el segundo por el pago de impuestos
impuesto de renta) y tasas y el tercero por los dividendos obtenidos por Ecopetrol como empresa mixta (mayoritariamente de propiedad
recursos ingresan al presupuesto nacional y forman parte de los recursos distribuidos al nivel subnacional a través del Sistema General d
Sistema General de Participaciones y los fondos de compensación y cofinaciación. Para los dos primeros (regalías e impuestos), la inform
en el Departamento Nacional de Planeación (DNP); el tercero, se trata de rubros que a discreción del gobierno central y que no necesaria
gobiernos subnacionales. Las dos plataformas que el DNP utiliza para informar sobre dichas transferencias son Mapa Regalías y SICOD
información y consulta de distribuciones de recursos territoriales "SICODIS", presenta información agregada y detallada, correspondient
distribuciones de los recursos del Sistema General de Participaciones (SGP) y el Sistema General de Regalías (SGR) realizadas por el DN
Existen reglas específicas que gobiernan las transferencias de ingresos provenientes de recursos naturales a nivel subnacional. Existen fo
específicos y algunos órganos de decisión que se establecen exclusivamente para proyectos de inversión de regalías. Actualmente existe
administrado por la Dirección Nacional de Planeación )DNP), denominado Sistema General de Regalías. Ver Acto Legislativo 05 de 201
1530 de 2010 Título 2, 3 y 4 además de la 05 acto legislativo 2011 y la Ley 1530 que regula el Sistema General de Regalías, es importan
la Ley 715 y su reforma parcial a través de la Ley 1176 de 2007 y la Ley 1551 de 2012. Estas leyes determinan las distribuciones del gob
gobiernos subnacionales (departamentales y municipales) , incluidos los ingresos generados por el petróleo.
Además de la posibilidad de acceder a los diferentes fondos del sistema de regalías, las áreas productoras se benefician de una porción ad
ingresos denominada fondos de asignación directa (asignaciones directas). Ver Ley 1530 artículos 20, 37 y 38.
El artículo 21 de la Ley 1530/2012 determina que todos los gobiernos subnacionales pueden formular proyectos de inversión para ser fin
Fondos del Sistema General de Regalías (SGR). El Acto Legislativo 05/2011 que modifica el artículo 361 de la Constitución Nacional d
departamentos, municipios donde se extraen los recursos naturales y municipios donde los puertos por donde se transportan los recursos,
beneficiarse de regalías. Véase también el artículo 39 de la Ley 1530/2012 (asignaciones directas). Finalmente, de manera bienal, el Con
República expide un decreto que asigna los recursos a cada entidad subnacional de acuerdo a las reglas de la Constitución y la Ley 1530
El acto legislativo 05/2011 indica la fórmula para distribuir las regalías entre los diferentes fondos a los que pueden solicitar todos los go
subnacionales y las regalías que se destinarán a las regiones productoras (art. 2). También define los criterios para la asignación de recur
compensación regional (índice de pobreza, población, zonas fronterizas y periféricas). Ver también la ley 1530/2012 art 29, 33, 34 y 39 p
los diferentes fondos.
Los articulos 360 y 361 de La Constitución de Colombia definen los porcentajes de asignación a los seis fondos que tiene el sistema de r
1530 de 2012, definen las formulas de asignación de los recursos en los fondos a los gobiernos subnacionales.
El gobierno mantiene actualizada la distribución de recursos provenientes del Sistema General de Regalías y de Participaciones en la pá
de Información y Consulta de Recursos Territoriales. El sistema (SICODIS) tiene información actualizada a 2020.
La plataforma SICODIS tiene información actualizada a 2020
La plataforma SICODIS tiene información actualizada a 2020

De acuerdo con la Ley 1530/2012, la Contraloría General de la República es la encargada de auditar todo el sistema de regalías (Ver artí
Las auditorias, realizadas por la Contraloría General de la República - CGR, están actualizadas a 2019 y se hacen por departamento y sec
publicadas en la página web de la CGR.
A partir de la reforma a las regalías de 2011 (Acto Legislativo 5 de 2011) el país cuenta con el Fondo de Ahorro y Estabilización - FAE
regalías pagadas por empresas productoras de hidrocarburos y minería.
Para el Fondo de Ahorro y Estabilización (FAE) la ley determinó que el nivel de retiros anuales no puede superar el 10% del saldo del fo
anterior Ver Ley 1530/2012, artículo 48: "En el evento en que en un año fiscal los ingresos por regalías y compensaciones del Sistema G
sean inferiores a la suma de los montos que corresponde al ahorro pensional territorial, Fondo de Ciencia, Tecnología e Innovación, Fon
Compensación, Fondo de Desarrollo y a las asignaciones directas a que se refiere el inciso segundo del artículo 361 de la Constitución, e
y Estabilización desahorrará los recursos para cubrir esta diferencia. El desembolso del Fondo de Ahorro y Estabilización en un año fisca
superior al diez por ciento (10%) del saldo del mismo al último día del año inmediatamente anterior."
Ver Ley 1530/2012, artículo 79. Los retiros / gastos se aprueban a través del proceso inversión de recursos del del Sistema General de R
es diferente al proceso de inversión ordinario. Sin embargo, el presupuesto de la SGR también es aprobado por el Congreso cada dos añ
Se ha establecido que hasta un 30% se distribuirá al Fondo de Ahorro y Estabilización (FAE). Ver Acto Legislativo 05 de 2011 (artículo
artículo 361 de la Constitución Nacional. Esta legislación establece que para el primer año de funcionamiento de la SGR se destinará a F
monto total de regalías y luego las cifras varían en años subsiguientes (Ver Paragrafo 3 Transitorio).
Sí, el informe de composición de inversiones del FAE publicado en Septiembre de 2020 especifica la cuantía del FAE. Además, los Est
Banco de la Republica para la vigencia 2019 contiene el valor del fideoicomiso del FAE.
No estan disponibles Informes Anuales, en la pagina web del Ministerio de Hacienda no se tiene información en los informes contables d
de Regalias. No obstante, si se tiene reportes de saldos por participante y reportes mensuales y trimestrales actualizado del Fondo Sobert
Los asuntos críticos que menciona el investigador se refiere a los riesgos que surgen por la pandemia y las prioridades de gasto y la vola
ingresos. No implican riesgos para el cumplimineto de la asignación de los recursos
El más reciente informe de la Contraloría General de la República sobre el Sistema General de Regalías analiza lo ocurrido en la vigenci
asuntos críticos para el 2020. En su análisis no informa sobre ninguna anomalía respecto del cumplimeiento de las reglas numéricas que
FAE.
El Artículo 3 del Decreto 1076 de 2020 menciona que "Las inversiones del Fideicomiso FAE solamente se podrán realizar en instrument
denominados en moneda extranjera, y emitidos en el exterior. Las inversiones podrán comprender títulos representativos de deuda extern
Nación, siempre y cuando no sean adquiridos en el mercado primario. El riesgo cambiario será asumido por los participes en el Fondo de
Estabilización y en ningún caso por la Nación. El Banco de la República deberá enviar a los miembros del Comité de Inversiones inform
Fideicomiso FAE, en las condiciones y periodicidad que este señale. El Ministerio de Hacienda y Crédito Público producirá un reporte tr
fideicomiso dirigido al público."
El Decreto 750 de 2012 ,Artículo 5°. Comité de Inversiones. El Fideicomiso FAE contará con un Comité de Inversiones, que estará cons
Ministro de Hacienda y Crédito Público el Ministro de Minas y Energía el Director del Departamento Nacional de Planeación El Gerente
de la República
Articulo 6 establece la creacion de un Comité de Inversiones El Comité de Inversiones cumplirá las siguientes funciones:
1. Determinar la política de inversión del Fideicomiso FAE. y 2. Definir las clases de activos admisibles.
No estan disponibles Informes Anuales, en la pagina web del Ministerio de Hacienda no se tiene información de los informes contables d
de Regalias. De acuerdo con el Decreto 1076 de 2012, solo existe la obligación de publicar reportes trimestrales. Los reportes mensuale
detallan la tasa de rendimiento obtenida
De acuerdo con el Decreto 1076 de 2012, solo existe la obligación de publicar reportes trimestrales. Los reportes mensuales publican un
activos mas importantes.
De acuerdo con el Decreto 1076 sólo se publican informes trimestrales y mensuales. Y se detallan la asignación para los 10 activos más
El FAE es un fideicomiso que administra el Banco de la República en nombre del Ministerio de Hacienda. El valor del FAE está incopor
Financieros del Banco de la República (como fideicomiso). Además, el presupuesto bienal 2019-2020 del Sistema General de Regalías t
los depósitos y retiros del FAE.
El más reciente informe de la Contraloría General de la República sobre el Sistema General de Regalías analiza lo ocurrido en la vigenci
asuntos críticos para el 2020. En su análisis no informa sobre ninguna anomalía respecto del cumplimeiento de las reglas numéricas que
FAE.
El Decreto 1070 de 2012 en el articulo 3 parrafo dos, indica que el Ministerio de Hacienda y Crédito Público producirá solo reportes trim
fideicomiso dirigido al público
El Decreto 1070 de 2012 en el articulo 3 parrafo dos, indica que el Ministerio de Hacienda y Crédito Público producirá SOLO reportes t
fideicomiso dirigido al público. _x000D__x000D_
Los reportes trimestrales no tienen informacion sobre los retiros, depositos, activos, no pueden ser considerados informes anuales
Decreto 750 Delega efectivamente la Auditoria al Banco de la Republica

El artículo 5 de la Ley 1530 de 2012 especifica que la Comisión Rectora del Sistema General de Regalías (SGR) debe presentar inform
Congreso. Esto incluye el FAE. El artículo 5 de la ley 1530 de 2012 establece que la Comisión Rectora debe preparar y presentar ante el
los estados financieros y resultados del Sistema General de Regalías (SGR), que incluye el Fondo de Ahorro y Estabilización. Además, e
citada ley, ordena al DNP enviar dos veces al año un informe al Congreso Nacional sobre sus actividades de seguimiento, evaluación y
SGR, que incluyen el Fondo de Ahorro y Estabilización. (El Artículo 100 de la Ley 1530 de 2012 estipula que " La administración del S
Monitoreo, Seguimiento, Control y Evaluación del Sistema General de Regalías estará a cargo del Departamento Nacional de Planeación
previstos en la presente ley, el cual coordinará la ejecución del mismo. El Departamento Nacional de Planeación rendirá bianualmente un
Congreso de la República, sobre los resultados de las labores de monitoreo, seguimiento, control y evaluación. Sin perjuicio de las funci
órganos de control, se podrá contratar una auditoría externa para supervisar las labores de monitoreo, seguimiento, control y evaluación."
artículo 3 del Decreto 1076 de 2012 requiere que el Ministerio de Hacienda elabore informes cada tres meses.) Finalmente, la Contralorí
República presenta al Congreso un informe anual sobre las finanzas del SGR de conformidad con el artículo 41 de la ley 42 de 1993.
El Ministerio de Haciend no está obligado a elaborar informes anuales, de acuerdo a la regulación sólo produce informes mensuales y tri
Sí, en 2020 la Contraloría General de la Repúlbica publicó el informe "Riesgos y hechos en el ciclo de las regalías 2019 y perspectivas 2
una sección sobre el FAE.
Sí, en el último reporte del Departamento Nacional de Planeación (2019-2020) se informa al Congreso de la República sobre la gestión d
regalías, incluyendo el FAE.
El Decreto 1072 de 2017, su sección 2 tiene como objeto "establecer medidas
especiales con el propósito de facilitar y fortalecer la contratación de mano de obra local en los municipios en los que se desarrollen proy
exploración y producción de hidrocarburos."
Existe previsiones legales para al menos dos temas de contenido local, una preferencia de empleo local y dos preferencia a proveedores d
servicios locales. Respecto al empleo El Decreto 1072 de 2017 en su artículo 2.2.1.6.2.3 y 2.2.1.6.2.4: define 'Mano de Obra Local' y " E
totalidad de la mano de obra no calificada contratada para prestar sus servicios en proyectos de exploración y producción de hidrocarbur
será residente en el área de influencia del proyecto. De otra parte,por lo menos el treinta por ciento (30%) de la mano de obra calificada c
prestar sus servicios en proyectos de exploración y producción de hidrocarburos, será residente en el área de influencia del proyecto". L
modelo de contrato establece la preferencia a los proveedores locales de bienes y servicios.
Ecopetrol (de propedad mayoritariamente estatal) es una empresa integrada verticalmente en casi toda la cadena de valor de la industria d
(exploración, producción, transporte, refinación y petroquimica)
La Ley define al menos dos obligaciones para abastecer con preferencia el mercado interno y destinar prioritariamente la producción a la
Artículo 58 del Código de Petróleos (Decreto 1056 de 1953) establece que “Los concesionarios de explotación atenderán de preferencia
país, debiendo ofrecer en venta, cuando el consumo de derivados de petróleo lo exija, la materia prima necesaria para atender a dicho con
con la reglamentación que haga el Gobierno.” Igualmente el Artículo 154 del Decreto-Ley 444 de 1967 establece que “El Ministerio de M
determinará los volúmenes de producción que los explotadores deban vender para la refinación en el país y fijará los precios correspondi
La Ley 697 de 2001 o Ley URE declara el “Uso Racional y Eficiente de la Energía (URE) como un asunto de interés social, público y de
nacional, fundamental para asegurar el abastecimiento energético pleno y oportuno, la competitividad de la economía colombiana, la pro
consumidor y la promoción del uso de energías no convencionales de manera sostenible con el medio ambiente y los recursos naturales.”
Desarrollo 2014-2018 (Ley 1755 de 2015), en el
Parágrafo 2° del Artículo 210 “Garantía de Abastecimiento Seguro y Confiable de Combustibles. El Gobierno Nacional a través las auto
competentes garantizará las condiciones para asegurar la disponibilidad y suministro de combustibles líquidos en el mercado nacional, d
continua y eficiente con producto nacional e importado.
Aunque algunas empresas petroleras de manera voluntaria pubican información sobre adquisiciones locales, no existe ninguna ley ni pol
haga obligatorio. Por ejemplo, en el año 2018 la ANH y la Superintendencia de Industria y Comercio publicaron una Guía sobre buenas
contratacion bienes y servicios en el sector pretrolero, y establecen como simple recomendación "Consolidar información estadística de
en la que se establezcan indicadores relacionados con los procesos de contratación asignados a proveedores locales, con el propósito de v
manera transparente frente a los distintos grupos de interés, el relacionamiento estratégico construido por la compañía y sus aliados com
empresarios locales"
El reporte EITI 2019 incluye información sobre empleos directos e indirectos del 100% de las empresas participantes. Con relación al de
lainformación de empleos según laestructura empresarial, solo el 32% de las empresas informo
La ANH sería la entidad de gobierno competente para realizar esa línea de base en el sector petrolero, pero no ha publicado informes que
implementación de la política de contenido local.
La ANH sería la entidad de gobierno competente para publicar esos datos pero no lo ha hecho.
Algunas empresas petroleras de manera indiviual publican datos, como es el caso de Ecopetrol que publica información completa sobre
ser una empresa mixta (https://www.ecopetrol.com.co/wps/portal/Home/es/GruposInteres/GestionDeAbastecimiento/Gestioncontractual
Gestiondecontratos/).
No existen reportes del gobierno especificos sobre empleo local. El DANE realiza la Gran encuesta integrada de hogare GEIH, a nivel n
departamental. Pero no pública información a nivel local. Algunas empresas reportan en sus Informes voluntarios de sostenibilidad el em
se han armonizado los criterios para reportar.
Según la ley colombiana, las empresas refinadoras son agentes de la cadena de distribución de combustibles líquidos derivados del petró
la Ley 812 de 2003). Las obligaciones para los refinadores están compiladas en el Decreto 1073 de 2015 (Decreto Único Reglamentario
Administrativo de Minas y Energía) y ninguna de ellas implica que estén obligados a publicar cifras sobre procesamiento..
No, no existe ley ni política sobre publicación de estatadísticas de refinación. Sin embargo, la refinación en Colombia la realiza principa
que es una entidad mixta, esta sí debe publicar la información como parte de sus obligaciones de transparencia de sus operaciones.
No existen reglas para reportar publicamente la provisión doméstica
No existe una "política de encadenamientos hacia adelante" (más allá de las reglas del Decrreto 1073 de 2015), razón por la cual tampoc
evaluación de la misma.
El Sistema de Información de Combustibles (SICOM) (https://www.sicom.gov.co/) publica información agregada a 2020.
La UPME (https://www1.upme.gov.co/informacioncifras/paginas/petroleo.aspx) publica información sobre oferta interna de combustibl

2019.
Empresas individuales, como Reficar (https://www.reficar.com.co/Repositorio/02_GobiernoCorp/00_Biblioteca/02_ControlRendicionC
%20refineria%20GRI%20(1).pdf) especifican cuánto de su producción se queda a nivel nacional.
No existe una ley ni una política pública que obligue a las empresas a publicar información sobre la identidad de sus proveedores. La AN
las legislaciones y políticas aplicables al sector petrolero en su página web y ninguna de ellas establece esa obligación.
Actualmente no existe un norma vigente. Colombia está trabajando en la expedición de una normativa sobre beneficiarios reales según E
(http://www.eiticolombia.gov.co/es/informes-eiti/informe-2016/licencias-y-contratos/avances-implementacion-hoja-de-ruta/). Sin embar
momento no se divulgan publicamente.
Solo las empresas públicas, no las privadas, están obligadas a publicar la identidad de sus proveedores en virtud de las reglas sobre trans
contratación pública. Ecopetrol, por ejemplo, publica la información en el sistema del gobierno Colombiano (SECOP) y a través de su p
No se ha divulgado BO en general menos aún de proveedores
"Con el objeto de promover el desarrollo y la utilización de las fuentes no convencionales de energía, principalmente aquellas de carácte
sistema energético nacional" se expidió la ley 1715 de 2015 por medio de la cual se regula la integración de las energías renovables no c
Sistema Energético Nacional. Asimismo, la ley 1955 de 2019 por la cual se expide el Plan Nacional de Desarrollo 2018-2022 en el artícu
los incentivos a la generación de energía eléctrica con fuentes no convencionales._x000D__x000D_
La Ley 1955 de 2019, o Plan de Nacional de Desarrollo del actual gobierno, define en su artículo 296 que "en cumplimiento del objetivo
matriz energética complementaria, resiliente y comprometida con la reducción de emisiones de carbono, los agentes comercializadores d
Energía Mayorista estarán obligados a que entre el 8 y el 10% de sus compras de energía provengan de fuentes no convencionales de ene
través de contratos de largo plazo asignados en determinados mecanismos de mercado que la regulación establezca. Lo anterior, sin perju
agentes comercializadores puedan tener un porcentaje superior al dispuesto en este artículo."
En el Reporte de Gestión de 2019 el Grupo Ecopetrol publicó las inversiones en exploración (pg. 133).
Las inversiones de Ecopetrol en desarrollo ascendieron a USD 2.953 millones en 2019, sin embargo, esta cifra no incluye información so
corresponde a proyectos que aún no están produciendo petróleo y gas
En el Reporte de Gestión de 2019 el Grupo Ecopetrol publicó en la página 206 la actualización de su plan de negocios para 2020-2022.
la página 523, adicionalmente, se informa la discapacidad de activos a largo plazo. Finalmente, durante el 2020 y debido al COVID-19,
su plan de inversiones con un comunicado en su página web (https://www.ecopetrol.com.co/wps/portal/Home/es/?1dmy&page=detalleN
%3Apath%3A%2Fecopetrol_wcm_library%2Fas_es%2Fnoticias%2Fnoticias%2B2020%2Fecopetrol-ajusta-plan-inversiones-2020#:~:t
%20contempla%20recursos%20de,7%20billones%20entre%202020%2D2024.)
Ecopetrol en su reporte de Gestión 2019 mencionaba que "El presupuesto de inversiones contempla un precio de equilibrio al cual se gen
positiva en 2020 de alrededor de US$30 por barril, lo que demuestra la resiliencia de la Compañía a fluctuaciones del precio internacion
El Banco de la República publica periodicamente un informe sobre política monetaria, que incluye proyecciones de los precios del petró
informe, de Julio de 2020, especifica que: "La velocidad de recuperación de la economía estará limitada por unos niveles del precio del
a los proyectados a comienzos del año. Un menor precio del petróleo en el mediano plazo podría implicar una inversión más baja en el s
continuo de pozos con altos costos de producción, lo que ralentiza el proceso de recuperación de la actividad económica. Asimismo, deb
menores exportaciones, un descenso en la inversión en nuevos proyectos mineros y una menor disponibilidad de recursos para las region
Nacional, entre otros efectos." (p. 21). This document contains oil price assumptions for 2020 - 2022.
Colombia cuenta con un Fondo de Estabilización de Precios de los combustibles (especificado en el Decreto 1451 de 2018), lo que los p
estos sean menores que los cobrados en el mercado internacional y esto puede entenderse como una especie de subvención. Se incluye p
Ministerio de Energía sobre la estructura de precios de los combustibles líquidos._x000D__x000D_
Por otra parte, el último informe de la Unidad de Planeación Minero Energética (UPME) sobre costos fiscales de subsidios y exenciones
consumo de combustibles es de Enero de 2014.
Colombia cuenta con un Inventario Nacional y Departamental de Gases de Efecto Invernadero; el informe es de 2016, pero espera actual
NDC del país. El informe tiene cifras bi-anuales desde 1990 a 2012 y desagrega en varias categorías, una de las cuales es actividades fug
gas natural), que se puede ver en la página 22 del informe.
Colombia cuenta con un Inventario Nacional y Departamental de Gases de Efecto Invernadero; el informe es de 2016, pero espera actual
NDC del país. El informe tiene cifras bi-anuales desde 1990 a 2012 y desagrega en varias categorías, una de las cuales es quema de com
y extracción y procesamiento de gas y petróleo), que se puede ver en la página 22 del informe.
https://resourcedata.org/document/rgi21-constitucin-poltica-de-1991
https://resourcedata.org/document/rgi21-informes-de-la-anh-sobre-reservas-probadas-de-petrleo-31122019_x000D__x0
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Democratic Republic of Congo (mining)

2017 RGI Score
1.1 Licensing 64
1.1.1b Reserves disclosure timeliness .
1.1.2 Cadaster 50
1.1.4b Biddable terms disclosure .
1.2 Taxation 67
1.2.5d 100
1.3 Local impact 42
1.3.6 Environmental compliance practice .
1.3.6a Project closure compliance .
2.1.2b Fiscal rule monitoring requirement .
2.1.3b Fiscal rule monitoring timeframe .
2.3 Sovereign wealth funds .
2.3.1 SWF deposit and withdrawal rules .
2.3.1a SWF withdrawal rule .
2.3.1b SWF national budget review requirement .
2.3.1c SWF deposit rule .
2.3.2 SWF deposit and withdrawal practice .
2.3.2a SWF size of fund disclosure .
2.3.2b SWF deposit and withdrawal amounts disclosure .
2.3.2c SWF withdrawal rule adherence .
2.3.2d SWF deposit rule adherence .
2.3.3 SWF investment rules .
2.3.3a SWF domestic investment rule .
2.3.3b SWF asset class rule .
2.3.4 SWF investment practice .
2.3.4a SWF rate of return disclosure .
2.3.4b SWF assets held disclosure .
2.3.4c SWF asset class disclosure .
2.3.4d SWF national budget review practice .
2.3.4e SWF asset class rule adherence .
2.3.5 SWF financial reporting rules .
2.3.5a SWF annual financial reporting requirement .
2.3.5b SWF financial report disclosure rule .
2.3.5c SWF financial audit requirement .
2.3.5d SWF legislative review requirement .
2.3.6 SWF financial reporting practice .
2.3.6a SWF financial report disclosure .
2.3.6b SWF financial audit timeframe .
2.3.6c SWF legislative review .
3.4 Rule of law 6
3.7 Open data 16
PERFORMANCE BANDS
Good
2020 Interim Evaluation 2021 RGI Score Trend Satisfactory
37 36 3 Weak
Poor
69 65 13 Failing
67 68 4
Information only Information only .
90 70 5
80 80 0
100 80 .
90 50 0
63 88 38
50 100 50
100 100 0
100 100 50
0 50 50
50 50 0
100 100 0
0 0 0
0 0 0
100 100 0
33 33 -67
100 100 0
0 0 .
0 0 -100
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 17
100 100 0
100 100 0
100 100 50
60 60 25
20 20 0
100 100 50
25 25 15
0 0 0
50 50 30
100 100 0
100 100 0
50 50 0
50 50 0
50 50 0
76 69 2
97 90 23
100 80 30
100 100 0
90 90 40
97 93 10
100 100 0
100 100 0
90 80 30
100 100 0
100 100 0
100 87 4
100 80 -20
100 100 0
100 80 30
100 80 -20
100 100 0
100 100 0
100 100 0
100 100 0
. 0 .
33 33 0
0 0 0
0 0 0
100 100 0
0 0 0
0 0 0
85 70 0
100 70 0
70 70 0
78 67 25
100 100 50
100 100 50
100 100 50
. 100 .
. 100 .
20 0 0
20 0 0
. 0 .
100 100 50
100 100 0
100 100 100
50 0 0
50 0 0
100 100 0
100 100 0
100 100 0
. . .
. . .
100 100 50
100 100 0
100 100 100
54 55 20
100 100 0
100 100 0
80 100 20
80 100 20
80 100 20
33 33 33
0 0 0
100 100 100
0 0 0
0 0 0
0 0 0
0 0 0
20 20 20
100 100 .
0 0 0
0 0 0
0 0 0
0 0 0
80 100 20
80 100 20
80 100 20
100 100 100
100 100 100
100 100 100
. 100 .
100 100 .
25 0 -13
50 0 -50
50 . .
0 0 0
0 0 0
48 48 16
80 80 0
80 80 0
0 0 0
80 80 80
0 0 0
50 50 0
0 0 0
100 100 0
30 26 -9
35 35 2
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
. . .
0 0 0
0 0 0
. . .
75 75 0
0 0 0
100 100 0
100 100 0
100 100 0
100 100 10
100 100 20
100 100 0
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
25 17 .
33 0 .
0 0 .
0 0 .
100 0 .
0 0 .
0 0 .
. . .
0 0 .
. 0 .
0 0 .
0 0 .
0 0 .
. . .
. . .
. . .
. . .
. . .
. . .
67 67 .
100 100 .
. . .
100 100 .
0 0 .
. . .
. . .
. . .
. . .
12 17 5
13 24 2
9 7 2
12 11 -1
6 5 -1
6 6 -11
9 10 3
29 53 37
ANCE BANDS
Scores over 75
Scores 60-74
Scores 45-59
Scores 30-44
Scores under 30
Democratic Republic of Congo (mining)




follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license

cover areas/blocks?

given area/block?

licensing process?

terms?


processes?

negotiation rules?



blocks allocated?






companies?

















companies?

companies ?

shares?



companies?





disclosed?


disclosed?

disclosed?
disclosed?

development?



plans?


adhered to?

use?








servicing)?


timeframe?




volume?
volume?



government?
by the SOE?



by the SOE?

ventures?

in joint ventures?


conduct?



exports?

readable?



fiscal rule?


audit timeframe?


expenditures?

received?

national debt?




areas?

government?


resource revenues?


stream?







fund?
report?




held?



financial reports?









cover?











identities?



provision?

expenditure


projects?


the sector?
2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
A = The most recent publicly available data covers 2019 or 2020. B 80
documentation.

JSON).
format.
elements.
elements.


format only.
A = Yes, the registry gives the names of all companies holding an interest in areas/blocks. B 50
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
A = Yes, the law requires the licensing authority to publicly disclose the list of companies that A 100
allocated.
allocated.
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.
A = Yes, the law requires public disclosure of beneficial owners of extractive companies. A 100

companies.
A = Yes, all beneficial owners of extractive companies have been disclosed, in all known cases. B 50
known cases.
cases.
to 2019.
C = An SOE.

government.

production.
documentation.

JSON).
production.
A = Yes, at the company-level. A 100
exports.
documentation.

JSON).
A = Yes, the law requires the government to publicly disclose data on payments from extractive A 100
payment type.
companies.
companies.
shares.
authority.
A = Yes, the law requires the government to make all payments to the national treasury or C 0
retained by SOEs.
companies.
A = Yes, the country is EITI compliant and has yielded satisfactory progress according to the B 70
2016 EITI Standard.
A = Yes, EIAs have been publicly disclosed, with no known exceptions. C 0

A = Yes, SIAs have been publicly disclosed, with no known exceptions. C 0



disclosed.
known exceptions.
plans.
plans.
A = Yes, these procedures governing rehabilitation and closure of extractive projects have been E .
A = Yes, the law specifies procedures governing the resettlement of land users when project A 100
government.
controlling) share.
A = Yes, the government receives a production share or in-kind payments from extractive B .
companies.
companies.
SOE.
2018.
2018.
A = Yes, the law requires the SOE to publicly disclose annual reports on its finances and C 0
operations.
operations.
external body.
A = Yes, the SOE publicly disclosed the amount spent on each non-commercial activity. C 0
A = Yes, the SOE's most recent publicly available annual report on its finances and operations D 0
A = Yes, the SOE's most recent publicly available annual report includes a balance sheet E 0
statement.
A = Yes, the SOE's most recent publicly available annual report includes a cash flow statement E 0
statement.
A = Yes, the SOE's most recent publicly available annual report includes an income statement E 0
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
A = Yes, there are rules that govern how the SOE should select the buyers of its share of A 100
production.
production.
A = Yes, there are rules that determine the prices at which the SOE should sell its production. A 100
A = Yes, the law requires the SOE or government to publicly disclose information on the sale of A 100
A = Yes, the SOE or government publicly discloses the volume of production sold by the SOE, D 0
for each sale.
in the aggregate.
each sale.
the aggregate.
A = Yes, the SOE publicly discloses its participation in joint ventures covering a fiscal year B 80
ending in 2016, 2017 or 2018.
A = Yes, the SOE publicly discloses its levels of ownership in joint ventures, covering a fiscal B 80
A = Yes, the SOE publicly discloses a list of its subsidiaries, covering a fiscal year ending in B 80
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
A = Yes, the SOE has a publicly available code of conduct. B 0
and exports.
documentation.

JSON).
A = Yes, the law includes a numerical fiscal rule for the government. C 0
A = Yes, the law requires that an external body periodically monitor the government's adherence D .
to the fiscal rule.
A = Yes, the government adhered to the fiscal rule in the most recently completed fiscal year. C 0
A = Yes, the government's adherence to the fiscal rule was monitored over the most recently D .
A = Yes, the most recent projections were disclosed in 2019 or 2020. D 0
governments.
governments.
transferred.
2018.
stream.

A = Yes, the country has multiple natural resource funds. A .
A = Yes, the law includes numeric rules governing the size of withdrawals from the fund. C 0
from the fund.
A = Yes, the law requires that deposits and withdrawals are recorded in the annual budget and C 0
A = Yes, the law includes numeric rules governing the size of deposits into the fund. C 0
into the fund.
A = Yes, the sovereign wealth fund's most recent publicly available report specifies the size of E 0
size of the fund.
A = Yes, the sovereign wealth fund's most recent publicly available annual financial report F .
A = Yes, the numeric rules governing the size of withdrawals from sovereign wealth funds have E 0
publicly disclosed.
A = Yes, the government has adhered to the rules governing the size of deposits into the E 0
publicly disclosed.
A = Yes, the law prohibits the fund from investing in domestic assets without budgetary C 0
approval.
budgetary approval.
A = Yes, the law prohibits the fund from investing in certain asset classes or investment types. C 0
report.
investment returns.
report.
of assets held.
report.
A = Yes, deposits and withdrawals have been recorded in the annual budget and incorporated D .
A = Yes, the fund has only invested in allowed asset classes or investment types, with no known D .
exceptions.
cases.
reports.
financial reports.
A = Yes, the sovereign wealth fund's most recent publicly available report covers a fiscal year F .
ending in 2016, 2017 or 2018.
A = Yes, these annual financial reports were audited over the most recently completed audit D .
timeframe.
A = Yes, the legislature has reviewed the fund's annual financial reports, with no known E .
exceptions.
prior to 2019.
enter details.
A = Yes, there is a law promoting forward linkages. A .


company.
country.

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
A = Yes, since 2019 the government has published local employment statistics, disaggregated by B 80
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
A = Yes, since 2019 the government has published processing statistics, disaggregated by D 0
company.
country.
to 2019.
company.
for the country.
has prior to 2019.
E = Not applicable.
A = Yes, companies are required by law or public policy to publish names of supliers. B 70
cases.
D = Not applicable.
A = Yes, the law requires beneficial ownership disclosure for extractive industry suppliers. A 100
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
2018.

2020.
A = Yes, the government or SOE publishes estimates of total carbon and methane emissions C 0
A = Yes, the government or SOE publishes estimates of carbon and methane emissions C 0
2021 Criteria


The most recent publicly available data covers 2016, 2017 or 2018.
elements.
details online.

areas/blocks.
Yes, the registry gives the names of companies holding a majority interest in
areas/blocks.
process.



all known cases.
Yes, the law requires public disclosure of beneficial owners of extractive

companies.
The beneficial owners of extractive companies have been disclosed in some

but not all known cases.
licences/contracts.
licences/contracts.


government.

CSV, TSV or JSON).

XLS).
Yes, the law requires the government to publicly disclose data on payments
2020.

companies.
companies.

tax authority.
No, the government is not required to make all payments to the national
authority.
timeframe.
Yes, the country is EITI compliant.
2017 or 2018.
No, EIAs have not been publicly disclosed.

No, SIAs have not been publicly disclosed.


publicly disclosed.

disclosed.
management plans.


Yes, the law specifies procedures governing the resettlement of land users
when project development interferes with their access to or use of land.
the government.
No, the government does not receive a production share or in-kind payments
from extractive companies.
2019 or 2020.
2019 or 2020.
No, the SOE is not required to publicly disclose annual reports on its finances
and operations.
activities.
No, the SOE did not publicly disclose the amount spent on non-commercial
activities.
No, the SOE does not publicly disclose reports on its finances and operations.
The SOE does not publicly disclose annual reports.

Yes, there are rules that govern how the SOE should select the buyers of its
Yes, there are rules that determine the prices at which the SOE should sell its
production.
Yes, the law requires the SOE or government to publicly disclose information
its subsidiaries.
No, the SOE does not have a publicly available code of conduct.

government.

No, there is no numerical fiscal rule.
No numerical fiscal rule has been set.
No, the government does not publicly disclose such projections.

received.
Yes, the country has multiple natural resource funds.

No, there are no numeric rules governing the size of withdrawals from the
fund.
No, there are no requirements that deposits and withdrawals are recorded in
No, there is no numeric rule governing the size of deposits into the fund.
reports.
There are no such rules governing the size of withdrawals from the sovereign
wealth fund.
There are no such rules governing the size of deposits into the sovereign
wealth fund.
No, the sovereign wealth fund is not prohibited from investing in domestic
assets without budgetary approval.
No, the fund is not prohibited from investing in any asset class or investment
type.
audited.
reports.

Yes, there is a law promoting forward linkages.

minerals.
statistics.


Yes, since 2019 the government has published local employment statistics,
statistics.
No, there has been no public reporting of processing statistics.
Yes, companies are required by law or public policy to publish names in

Yes, the law requires beneficial ownership disclosure for extractive industry
suppliers.
identities.
Yes.
Yes.
No, the government or SOE does not publish estimates of carbon or methane
emissions associated with operations in the sector.
No, the government or SOE does not publish estimates of carbon and
methane emissions associated with flaring and venting in the oil and gas
sector.
2021 Justification
En République Démocratique du Congo (RDC), la propriété des ressources extractives du sous-sol définie légalement dans la constitutio
article 9. Ce dernier stipule que " L'Etat exerce une souveraineté permanente notamment sur le sol, le sous-sol, les eaux et les forêts, su
fluvial, lacustre et maritime congolais ainsi que sur la mer territoriale congolaise et sur le plateau continental. Les modalités de gestion e
domaine de l'Etat visé à l'alinéa précédent sont déterminées par la loi." Article 53 de la loi de Bakajika stipule que le sol est la propriété
inaliénable et imprescriptible de l’Etat. Dans ce même ordre d'idée l'article 3 de la Loi n° 18/001 du 09 mars 2018 modifiant et complét
007/2002 du 11 juillet 2002 portant Code minier de, stipule que la propriété des gîtes des substances minérales, y compris les eaux soute
géothermiques dont question à l’alinéa 1er du présent article constitue un droit immobilier distinct et séparé des droits découlant d’une c
En aucune manière, le concessionnaire foncier ne peut se prévaloir de son titre pour revendiquer un droit de propriété quelconque sur les
substances minérales, y compris les eaux souterraines et les gîtes géothermiques que renfermerait sa concession. Ainsi, les titres II à VII
la république Démocratique du Congo organise les procédures et modalités d'octroi des titres miniers. Ces procédures sont généralement
d'exploitation que le titulaire des droits miniers voudrait operer.
L'Article 10 du code minier de la RDC stipule "Conformément aux dispositions du présent Code et aux autres textes en la matière,_x000
le ministre est compétent pour :_x000D__x000D_
a. octroyer ou refuser d’octroyer les droits miniers et/ou de carrières pour les substances minérales autres que les matériaux de constructi
courant;_x000D__x000D_
b. déchoir le titulaire, retirer les droits miniers et/ou de carrières, donner acte aux déclarations de renonciation aux droits miniers et/ou de
l’expiration des droits miniers et/ou de carrières, conformément aux dispositions du présent Code ;.)
Il y a plusieurs possibilités d'acceder aux licences. Dans le cadre de l'exploitation industrielle, la RDC organise 3 modes d'octrois des titr
premier mode est l'inscription cadastrale qui demande aux requérants de formuler sa requête auprès du cadastre minier qui après analyse
titre donne le droit (PR,PE, etc.) d'opérer les activités de recherche ou d'exploitation. Le code prône le principe de priorité d’instruction
droit minier est accordé au premier arrivé qui réunit les conditions d’éligibilité au droit sollicité.
2° Appel d'offres. Ce mode porte sur les gisements connus et voudrait que l'offre soit accordée au mieux offrant suivant les procédures
marchés publics.
3° Le troisième mode et le dernier est l'inscription forcée par la voie judiciaire prévue à l'article 46 du code. Il est est utilisée par toute p
estimer avoir été laissée par les deux autres démarches. Outre les trois modes, le titre VII du code minier, les titres miniers peuvent s'obte
des contrats de location/amodiation ou de cession des titres miniers avec les entreprises minières de l'Etat, cas de la Gécamines.
Il est important de relever que la legislation de la RDC ne prevot le contrat parmi le mode d'cotroi des droits miniers.
Le site de l'Agence Natonale de l'Investissement qui publie les reserves mais mentonner la date de publication.
Ici vous allez trouver que les informations publiées sur les réserve sur cette page parlent déjà du code minier revisé en 2018. Donc ces do
réserves datent de 2018. https://www.investindrc.cd/fr/Mines
Les donnees publiees sont dans le format non modifiable.
Le système de cadastre minier CAMI a été configuré pour publier des données sur le registre public en ligne, ce qui les maintient aussi p
ponctuelles que possible.
Le registre public contient les données suivantes.

- Code de licence
- Forme de licence (coordonnées)
- Type de licence
- Statut de la licence
- Nom de la compagnie
- Date de la demande
- Date d'attribution
- Date d'expiration
- Marchandise
- Taille de la zone
Le gouvernement maintientun cadastre en ligne disponible sur le lien suivant : http://drclicences.cami.cd/fr/
Le registre des licences publié par le Cadastre minier contient les informations sur les zones attribuées notamment les coordonnées géo
superificie, etc.
Le cadastre donne le nom de la compagnie qui a la majorité des parts.

Les critères sur base desquelss on doit sélectionner les offres sont bel et bien clarifiés au niveau de l'Article 33 du code minier en ces term
miniers et de carrières soumis à un appel d’offres (modifié à ses alinéas 1er, 2, 3, 4 et 7 par l’article 2 de la Loi n° 18/001 du 09 mars 201
complétant la Loi n° 007/2002 du 11 juillet 2002 portant Code minier). Les offres déposées conformément aux termes et conditions de l’
examinées promptement par une Commission Interministérielle dont les membres sont nommés et convoqués par le Ministre afin de séle
meilleure offre sur la base de :
a) programme des opérations proposées et des engagements des dépenses financières y afférentes ;
b) ressources financières et techniques disponibles de l’offrant ;
c) l’expérience antérieure de l’offrant dans la conduite des opérations proposées ;
d) divers autres avantages socio-économiques pour l’Etat, la province et la communauté environnante, y compris le bonus de signature o
L’appel d’offres se fait conformément à la procédure prévue par la législation congolaise en matière de passation des marchés publics et
généralement admise ou reconnue par la pratique minière internationale. L’autre critère déterminant retenu par l’Article 33 bis sur l’acc
d’un gisement étudié (inséré par l’article 18 de la Loi n° 18/001 du 09 mars 2018 modifiant et complétant la Loi n° 007/2002 du 11 juille
Code minier) c’est le paiement du pas de porte. Cet article précise ceci :
L’accès à l’exploitation d’un gisement étudié, documenté ou travaillé appartenant à l’Etat, obtenu par appel d’offres, est conditionné par
pas de porte à ce dernier, représentant 1% de la valeur en place dudit gisement. La valeur en place du gisement est définie comme étant l
ledit gisement dans le cadre de l’appel d’offres.
Lorsque le gisement a été étudié, documenté ou travaillé par une société commerciale appartenant à l’Etat, le pas de porte revient à 100%
plus, comme le code minier renvoit aux procdures prévues par la loi sur les marchés publics, celle-ci clarifie les critères pour l'attribution
l'article 23 précisement. https://www.google.com/url?
sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwijwNL32L7wAhUCSxoKHTKqDuMQFjAAegQIBRAD&url=http%3A%2
afrique.com%2Fupload%2Fdoc%2Frdc%2FRDC-Code-2010-des-marches-publics.pdf&usg=AOvVaw20T9OrZSrI6Pw6aLBV7xLP
En référence du code minier 2018, les conditions minimums sont fixées par la loi (Lire les articles 32 et 35 du code minier) et appliquer
cadastrale. Selon la loi sur les marchés publics d'avril 2010, les marchés publics sont attribués par appel d'offre clairement définies. Ils n
accordés de gré à gré que dans les conditions limitativement énumérées. Selon l’Article 33 du code miner 2018, les offres déposées conf
termes et conditions de l’appel d’offres sont examinées promptement par une Commission Interministérielle dont les membres sont nom
par le Ministre afin de sélectionner la meilleure offre sur la base de : a) programme des opérations proposées et des engagements des dép
afférentes ; b) ressources financières et techniques disponibles de l’offrant ; c) l’expérience antérieure de l’offrant dans la conduite des op
; d) divers autres avantages socio-économiques pour l’Etat, la province et la communauté environnante, y compris le bonus de signature
d’offres se fait conformément à la procédure prévue par la législation congolaise en matière de passation des marchés publics et à celle g
admise ou reconnue par la pratique minière internationale. En effet, Le choix du candidat est déterminé par l'offre économiquement la p
sur base des critères de préférence nationale et régionale. En cas d'appel d'offre, le CAMI ou toutes autres autorités compétentes a l'oblig
critères prédéterminés permettant de sélectionner les entreprises qui doivent participer à la procédure d'appel d'offre. (Cfr 33 et 34 du cod
Le code minier et son règlement définissent d’avance les réglés et les pratiques (Cfr 33 et 34 du code Minier).La loi sur les marchés publ
procédures d'octrois des titres ou les règles des appels d'offre. Elle s'applique plutôt à l'appel d'offres. Dans ce dernier, l'autorité de délivr
tenue de divulguer conformément aux articles 33 et 34 du code minier 2018 ainsi qu'à la loi sur les marchés publics.
Tel que relevé dans la justification 2020, en principe, les deux doivent etre indépendants. Le CAMI est selon l'article 12 du nouveau cod
établissement public jouissant d'une personnalité juridique, chargé de la gestion du domaine minier ainsi que des titres miniers et des ca
tutelle du Ministère des mines. Alors qu'une EPE est de part ses statuts autonome et a pour mission l'exploitation des gisements minier
CAMI et la commercialisation des minerais extraits sur lesdits gisements. _x000D__x000D_
_x000D__x000D_
Dans la pratique, cette indépendance entre les deux est difficile à établir. La Gécamines par exmple detient plusieurs titres lui accordés p
facto se substituent au CAMI en attribuant ces titre (Lire la page 8 du rapport affaire d'Etat du Centre Carter publié en 2017 et les pages
de Global Withness: Distributeur automatique du régime). _x000D__x000D_
_x000D__x000D_
En outre, l'article 47 prevoit que la licence soit retiree du titulaire qui payeles droits annuels superficiaires. Or, les rapports ITIE 2015, 2
soulignent que 4 ( COMINIERE, SAKIMA, KISENGE MANGANESE, MIBA) sur 7 entreprises minieres etatiques que compte le pays
licences alors qu'elles ne versent pas les droits superficiaires. _x000D__x000D_
Le code minier définit les critères de qualification à l'octroi des titres dans le cas de processus cadastrale ainsi que le cas d'appel d'offres
code minier 2018: Des Conditions d’octroi du Permis de Recherches (modifié et_x000D__x000D_
complété par l’article 3 de la Loi n° 18/001 du 09 mars 2018 modifiant et_x000D__x000D_
complétant la Loi n° 007/2002 du 11 juillet 2002 portant Code minier)_x000D__x000D_
Pour obtenir un Permis de recherches, le requérant : - apporte la preuve de la capacité financière et de la compétence technique nécessair
bien les recherches afférentes au Permis sollicité ; - remplit les exigences formulées aux articles 23 bis et 38 du présent Code.
Depuis la promulgation du code minier 2018, Il n'y a pas encore existé un seul appel d'offre. Mais la Gécamines a conclu un certain nom
entre 2018 et 2019 dont le plus est le contrat de partage de production avec Hong Kong Excellent Investment en 2018.Cette attribution n
exigences de la loi, notamment l'article .25 septies du règlement qui rend la procédure d'appel d'offre obligatoire y compris pour les attrib
les entreprises d'Etat, ni étaient les conditions de soumission ou règles du processus divulguées.Le Fonds monétaire international (FMI)
la République démocratique du Congo de la "transparence" dans ses contrats miniers, en préalable à toute négociation pour un prochain
Cette question est applicable seulement pour les appels d'offre. Il n'y a pas encore existe un seul appel d'offre sous le Code Minier 2002 o
2018._x000D__x000D_
_x000D__x000D_
Mais les societes d’Etat la Gecamines, Miba et SOKIMO ont conclu un certain nombre de contrats _x000D__x000D_
entre 2018 et 2020 dont le plus important est le contrat de partage de production avcec Hong Kong Excellent Investment en 2018. Cette
suivi les exigences de la loi, notamment l'article .25 septies du reglement qui rend la procédure d'appel d'offre obligatoire y compris pour
opérées par les entreprises d'Etat, ni etaient es conditions de soumission ou regles du processus divulguees. Les negociacions de contrats
sont conclus en secret._x000D__x000D_
La transparence est l'une des causes de la revision du système de passation des parchés publcs en RDC et qui avait justifié l'adoption de l
passation des marchés publics. L'article 6 d'ailleurs cite le respect des obligations de publicité et de transparence parmi les préalables à la
publique. (LOI N° 10/010 DU 27 AVRIL 2010 RELATIVE
AUX MARCHES PUBLICS) https://www.google.com/url?
sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwijwNL32L7wAhUCSxoKHTKqDuMQFjAAegQIBRAD&url=http%3A%2
afrique.com%2Fupload%2Fdoc%2Frdc%2FRDC-Code-2010-des-marches-publics.pdf&usg=AOvVaw20T9OrZSrI6Pw6aLBV7xLP
L’articles 33 du code minier de 2018 enonce que ” A la conclusion de la procédure de l’appel d’offres, le Ministre publie le résultat de la
levée de la réservation ». Le code minier renvoit les modalites au reglement. L'Article 33 du code minier portant sur les droits miniers et
à un appel d’offres (modifié à ses alinéas 1er, 2, 3, 4 et 7 par l’article 2 de la Loi n° 18/001 du 09 mars 2018 modifiant et complétant la L
11 juillet 2002 portant Code minier) indique clairement qu'à la conclusion de la procédure de l’appel d’offres, le Ministre publie le résult
la levée de la réservation.
Le coee minier 2018 prone la transparence comme la politique de gestion du secteur des ressources naturelles. Selon l'article 32 du coee
stipule le principe de la transparence des procédures. En vue d’assurer la transparence, l’objectivité, l’efficacité et la rapidité dans les pro
réception, d’instruction, de décision et de notification relatifs aux_x000D__x000D_
demandes d’octroi des droits miniers ou de carrières ainsi que dans la délivrance_x000D__x000D_
des titres octroyés y afférents. L'Article 323 du meme code parle de la consultation des registres et des cartes de retombes minières au Ca
le public. Les registres relatifs aux droits miniers et de carrières ainsi que les cartes de retombes minières peuvent être consultés gratuitem
auprès du Cadastre Minier. Néanmoins, la levée des données est subordonnée au paiement des frais fixés par le Règlement Minier.
L'article 46 du code stipule que lors que " le Cadastre Minier ne procède pas à l’inscription du droit minier ou de carrières conformémen
l’article 43 du présent Code dans les cinq jours ouvrables à compter de la demande d’inscription, le requérant peut, par requête adressée
Tribunal de Grande Instance territorialement compétent, avec copie et les éléments du dossier à l’Officier du Ministère Public près cette
un jugement valant titre minier ou de carrières selon le cas. Dans les quarante-huit heures de la réception de la requête, le Président du T
Instance territorialement compétent fixe l’affaire à la première audience utile de sa juridiction. Le Tribunal notifie, par voie d’huissier, le
l’audience au requérant, au Cadastre minier et à l’Officier du Ministère public. Conformément aux dispositions de l’article 68 alinéa 2 et
celles de l’article 69 alinéa 1er de la loi organique n°013/011-B du 11 avril 2013 portant organisation, fonctionnement et compétence de
l’ordre judiciaire, le Ministère public émet son avis verbalement sur les bancs lequel est acté au plumitif de l’audience. Sans qu’il y ait li
l’affaire est appelée, instruite, plaidée et prise en délibéré à l’audience déterminée dans l’exploit de notification de date d’audience."
En visitant le site web du ministere des mines, ont trouve la liste des entreprises ayant fait une demande de titre ont été publiées.
La liste des titulaires des droits miniers est disponible sur le site Web du ministère des Mines, et du CAMI.
La carte des concessions dèja octoyées et publiées sur le site web du ministère de mines , CAMI, CTCMP. Le site de CAMI indique que
jour date 7 janviers 2021. Toutefois, les dates de validite de certains permis sont largement depassees. Ceci questionne la fiabilite des do
Le code minier parle de la divulgation des bénéficiaires efectifs. Ceci inclut tout celui qui a une part dans une compagnieùinière y compr
L’article Article 25 ter du Règlement minier indique que les parties prenantes mettent en œuvre les mesures de transparence qui exigent
services publics concernes ainsi que des titulaires des droits découlant du Code minier :
• L’accès à l’information sur les propriétaires réels des entreprises titulaires des droits miniers sur le site web de la CTCPM.
L’article Article 25 quater du Règlement minier sur la déclaration du bénéficiaire réel ou propriétaire réel précise que ‘‘Toute société titu
d’exploitation, toute entité de traitement, toute coopérative minière, tout comptoir agrée, ainsi que tout marche boursier exerçant ses acti
dispositions du Code minier déclare son ou ses propriétaires réels, conformément au formulaire publie par les parties prenantes en applic
Premier Ministre vise à l’article 25 bis du présent Décret.
Cependant, les discussions sont actuellement en cours au niveau du comité exécutif ITIE où un draft du Décret pour rendre effectif cette
propriété réelle.
Oui, la loi exige la divulgation publique des propriétaires réels des entreprises extractives en RDC. L'article 7 ter du code minier exige la
propriété réelle des entreprises. Des mesures légales ou réglementaires particulières sont édictées en application des normes nationales, r
internationales en matière de transparence dans l'industrie minière, de traçabilité et de certification des substances minérales, notamment
publication des contrats et des bénéficiaires réels des actifs miniers ainsi que les déclarations de tous les impôts, taxes, droits et redevanc
l’Etat. Cet article est completé par la Norme 2019 (Exigence 2.5).
Aucun fonctionnaire n'a divulgué sa participation dans les entreprises publiques auprès des institutions qui régulent le secteur extractif n
ministère de l'économie et ministère des mines.
Certaines entreprises ont déclrés les proporitaires réells dans le rapport de divulgation assouplie qui prend les années 2018, 2019 et le pre
2020. Voir à cet effet la page 94 et 95 du rapport. Voici la note du Secrétariat Technique à ce sujet :Note :
Le Secrétariat Technique de l’ITIE-RDC tient un fichier, régulièrement mis à jour, reprenant toutes les
entreprises qui ont déjà, une fois, déclaré à l’ITIE leurs propriétaires effectifs ainsi que les noms de ces derniers et les informations les c
à jour de ce fichier se fait chaque fois qu’une nouvelle entreprise déclare son(ses) propriétaire(es) effectif(s) ou lorsqu’une entreprise ant
enregistrée signale un changement intervenu dans la structure de sa propriété effective.
Dans le cadre du présent rapport, ce fichier sera actualisé sur base des résultats obtenus tels que présentés dans le tableau ci-dessus. De t
propriétaires effectifs divulgués ci-dessus, seul M. BOKONDA BALELA FAUSTIN
de MINING PROGRESS COMPANY SARL a été listé comme personne politiquement exposée, en tant que Député honoraire.
Au regard du résultat de divulgation aussi bien dans le cadre de ce Rapport assoupli que des Rapports précédents, le Comité Exécutif de
inscrit dans son Plan de Travail Triennal 2021-2023, une étude pour évaluer la divulgation des propriétaires effectifs des industries extr
Les droits miniers sont accordés par Décision d'octroi du ministre des mines ou par décision du tribunal selon les cas. Les articles 7 ter d
oblige la publication de tout contrat, avenants ou annexe à ces contras dans un délai de 60 jours apres leur signature. Le non respect de c
passible des sanctions prévues à l’article 311 ter dudit code.
Cette pratique de rendre public par le gouvernement les licences octroyées et les contrats signés depuis 2011 en RDC. Le ministères des
Secretariat technique de l'ITIE publies les contrats signé en liens avec les ressources minières en vertu du Décret du Preminier ministre h
MUZITO. Mais sur le site de l'ITIE consulté en date du 06 Decembre 2020, il est publié une liste des contrats non publiés jusqu'à ce jour
contrat de Contrat d’achat des minerais SOMIDEZ par une filiale de CNMC signé entre la Gécamines et CNMC : Contrat d'achat de Cob
une bonne partie de ces contrats a été publiée. Tandisque pour les lic
publiés sur le site CAMI et celui de l'ITIE. La société civile a adressé le 18 décembre lettre avec une annexe de plusieurs contrats non en
Ministry of Mines Site: https://www.mines-rdc.cd/resourcecontracts/ as a source document
Autre contrats miniers (on EITI site): https://www.itierdc.net/carte-de-la-rdc-cliquable/contrats-miniers/
Gecamines: https://www.gecamines.cd/contrat.html
Cette pratique de rendre public par le gouvernement les licences octroyées et les contrats signés depuis 2011 en RDC. Le ministères des
Secretariat technique de l'ITIE publies les contrats signé en liens avec les ressources minières en vertu du Décret du Preminier ministre h
MUZITO. Mais sur le site de l'ITIE consulté en date du 06 Decembre 2020, il est publié une liste des contrats non publiés jusqu'à ce jour
contrat de Contrat d’achat des minerais SOMIDEZ par une filiale de CNMC signé entre la Gécamines et CNMC : Contrat d'achat de Cob
une bonne partie de ces contrats a été publiée. Tandisque pour les lic
publiés sur le site CAMI et celui de l'ITIE. La société civile a adressé le 18 décembre lettre avec une annexe de plusieurs contrats non en
L'article 10 du code minier dispose que " Conformément aux dispositions du présent Code et aux autres textes en la matière, le ministre
pour : a. octroyer ou refuser d’octroyer les droits miniers et/ou de carrières pour les substances minérales autres que les matériaux de con
courant; b. déchoir le titulaire, retirer les droits miniers et/ou de carrières, donner acte aux déclarations de renonciation aux droits minier
et acter l’expiration des droits miniers et/ou de carrières, conformément aux dispositions du présent Code ; c. autoriser, par dérogation, le
minerais à l’état brut par arrêté interministériel délibéré en Conseil des ministres ; d. instituer les zones d’exploitation artisanale ; e. agré
l’agrément des comptoirs d’achat des produits de l’exploitation artisanale, des coopératives minières ou des produits de carrières et des e
des substances minérales ; f. autoriser l’extension des travaux d’exploitation ; g. approuver les hypothèques minières ; h. exercer la tutell
publics spécialisés du ministère des Mines ; i. réserver les gisements à soumettre à l’appel d’offres, à confirmer par le Premier ministre ;"
justification du chercheur est bonne mais tous ces services sont sous l'autorite du Ministre.
Non, le législateur n’est pas tenu de ratifier les licences/contrats. Meme la loi congolaise ne demande pas la ratification des titres ou droi
certains contrats à l'instar de celui des SICOMINES, on a inseré une disposition obligeant que le contrat fasse l'objet d'odoption auprès d
garantire sa sécurité.
Les gîtes des substances minérales, y compris les gîtes artificiels, les eaux
souterraines et les gîtes géothermiques se trouvant sur la surface du sol ou
renfermés dans le sous-sol ou dans les cours d’eaux du territoire national sont la
propriété exclusive, inaliénable et imprescriptible de l’Etat, fondée sur sa
souveraineté sur les ressources naturelles.
Toutefois, les titulaires de droit minier ou de carrières d’exploitation acquièrent la
propriété des produits marchands en vertu de leur droit. A l'exception des conventions ou accords de troc comme le cas de Sicomines, le
exploitation sont frappés par les impots et taxes définis aux titre IX du code.
Cependant, il y a déjà un exemple d'une convention de partage de production signé lundi 3 décembre 2018 par la GECAMINES. Il s'agit
de partenariat avec Hong Kong Exellen Mining Investment Co. Ltd (HKEMI) et KIK Mining SASU relative à lexploitation commercial
production des gisements des mines à ciel ouvert de KILAMUSEMBU et de KINGAMYAMBO, deux sites dexploitation du cuivre et d
Kolwezi (Lualaba). Ce contrat est disponible ici : https://resourcecontracts.org/contract/ocds-591adf-1403194880?lang=fr
La pratique de divulgation du volume de production en RDC sont parmis les données divulguées dans le rapport ITIE-RDC comme info
contextuelles conformément à l'exigence 3 de la Norme ITIE 2019. Les autres sources sur les statistiques de production sont au niveau
trimestriel de Ministere des Mines). Le portail des statistiques de la CTCPM n'inclut pas encore les statistiques de production ni exportat
Les données publiquement disponibles les plus récentes concernent 2019 ou 2020 se trouvent dans le rapport l'ITIE-2017-2018. Les dern
jour du ministère des mines sont celles couvrant la période allant de janvier à Aout 2019._x000D__x000D_
_x000D__x000D_
Les données ITIE, c’est-à-dire de 2019, sont dans un format lisible par machine non-proprietaire, c.a.d. données ouvertes pronnées par la
Cependant, le format n'est pas dans un API et les statistiques d'ITIE ne sont telechargeables qu'en pdf.
En lisant le rapport de divulgation assouplie à la page 154, il ressort que les statistiques d'exportation sont publiées régulièrement. Voici
rapport ITIE précité : Les statistiques sur la production et les exportations minières des Exercices sous examen sont publiées sur le site w
des Mines et sont régulièrement mises à jour par la CTCPM. Ci-dessous, les liens relatifs auxdites statistiques suivant les Exercices : 20
rdc.cd/fr/wp-content/uploads/simple-file-list/STATISTIQUES/STATISTIQUES_MINIERES_ANNEE_2020.pdf
- 2019 : https://mines-rdc.cd/fr/wp-content/uploads/simple-file-list/STATISTIQUES/STATISTIQUES_MINIERES_ANNEE_2019.pdf
- 2018 : https://mines-rdc.cd/fr/wp-content/uploads/simple-file-list/STATISTIQUES/STATISTIQUES_MINIERES_ANNEE_2018.pd
Les dernières statistiques du ministère des mines sur les exportations sont de 2020 mais de maniere agregee. La Banque du Congo publi
statiques agreegees qui datent de 2020. Du coté de l'ITIE les dernieres informations disponibles concernent 2019 a travers le logiciel T/S
reponse a la pandemie COVID la RDC s’est engage a declarer les informations actualisees couvrant 2019 et premier trimestre 2020.
Les données sont disponibles dans un format propriétaire lisible par machine. Notons qu'il y a quand meme un problème sur la méthode
valeur étant donné que les titulaires n'itulisent pas tous la meme méthode pour le problème de dequote. Et depuis 2014, une commission
Gécamines a été mis sur pieds pour proposer une formule unique pour le calcul de ces données. Jusqu'en 2016, cette formule uniforme n
par tout le monde.
Selon l'article 7 ter du code minier 2018 qui stitpule, que des mesures légales ou réglementaires particulières sont édictées en application
nationales, régionales et internationales en matière de transparence dans l'industrie minière, de traçabilité et de certification des substanc
notamment la divulgation et la publication de tous les impôts, taxes, droits et redevances dus et payés à l’Etat.
Larticle 216 rencheri en ces termes: le titulaire des titres miniers ou de carrières et le détenteur d’un agrément au titre de comptoir
traitement ont l’obligation de tenir les registres, d’élaborer et de déposer les rapports de leurs activités conformément au Règlement min
les montants de divers impôts, droits, taxes et redevances dus et payés au profit du Trésor public, aux entités territoriales décentralisées
de l’Etat.
les données les plus ajours couvrent les deux premiers trimestres de l'année 2020. Aux Ministère des finances, les données sont publiées
communiqués sur son site web alors que ceux du ministère des mines sont publiées ensemble avec les statstiques des productions et expo
site web. Ces publication
appuyées par les déclarations faites à l'ITIE publiées dans le rapports ITIE-RDC (Voir rapport de conciliation 2017-2018)
La Banque Centrale du Congo publié également mensuellement un bultin des statistiques économiqu
lesquellesfigurent les recettes du secteur minier (Voir les 59 du Bultin de juillet 2019). Ces documents sont compilés pour produire des
trimestriels qui vont également aider à produire les statistiques annuelles.
La RDC a opte pour les declarations unilaterales dans le cadre des mesures flexibles contre la pandemie. Les donnees sont publiees prog
ligne et couvriront les exercices 2018, 2019 et premier trimestre 2020. A ce jour les paiements 2019 sont deja publies sur le site ITIE et c
jusque 31 mars 2021.
Les donnees sur les paiements sont desagregees par entreprises et par flux tels que le demontre de nombreux rapports ITIE. Cela dit, le m
publie les donnees mais celles-ci sont agregees par secteur.
Le titulaire est soumis au régime fiscal, douanier et de recettes non fiscales défini_x000D__x000D_
dans le présent titre pour toutes ses activités minières réalisées sur le territoire_x000D__x000D_
national. Le titre IX du code minier de 2018 définit de manière exhaustive l'ensemble des impots et taxes applicables aux etreprises extr
ainsi que les modalités de leur calcul et de leur paiement en commençant par le pouvoir central jusqu' aux ETDs.
La loi stipule les taux de redevance applicables aux entreprises extractives. A titre d'exmple, l'article 241 du code minier donne les diffe
redevance minière qui sont de l'ordre de : _x000D__x000D_
a. 0% pour les matériaux de construction d’usage courant ; _x000D__x000D_
b. 1% pour les minéraux industriels, les hydrocarbures solides et autres substances non citées c. 1% pour le fer et les métaux ferreux; _
d. 3,5% pour les métaux non ferreux et/ou de base; _x000D__x000D_
e. 3,5% pour les métaux précieux ; _x000D__x000D_
f. 6% pour les pierres précieuses et de couleur ; _x000D__x000D_
g. 10% pour les substances stratégiques.
L’octroi du Permis d’Exploitation est subordonné aux conditions suivantes dans le chef du requérant selon l'article 71 du code minier
2018 :_x000D__x000D_
a) démontrer l’existence d’un gisement économiquement exploitable en présentant une étude de faisabilité, accompagnée d’un plan d’en
technique des travaux de développement, de construction et d’exploitation de la mine ;_x000D__x000D_
b) démontrer l’existence des ressources financières nécessaires pour mener à bien_x000D__x000D_
son projet selon un plan de financement des travaux de développement, de_x000D__x000D_
construction et d’exploitation de la mine ainsi que le plan de réhabilitation du site_x000D__x000D_
à sa fermeture. Ce plan précise chaque type de financement, les sources de_x000D__x000D_
financement visées et les justifications de leur disponibilité probable. Dans tous_x000D__x000D_
les cas, le capital social apporté par le requérant ne peut être inférieur à 40%_x000D__x000D_
desdites ressources. Selon l'article 71 .b du nouveau code et 144 du Réglement miniers, l’octroi du Permis d’Exploitation est subordonn
suivantes dans le chef du requérant : céder à l’Etat 10% des parts ou actions constitutives du capital social de la société requérante. Ces p
toutes charges et non diluables.
L'article 246 du code énonce que le titulaire est redevable de l’impôt sur les revenus mobiliers conformément au droit_x000D__x000D_
commun, à l’exception des revenus suivants : a. les intérêts payés par le titulaire en vertu des emprunts contractés en devises à l’étranger
de l’impôt mobilier ; Les intérêts payés par le titulaire à des affiliés en vertu des emprunts contractés à l’étranger ne sont exonérés de l’im
si les taux d'intérêts et les autres conditions d'emprunt destinées à la réalisation des projets sont établis conformément au principe de plei
Non, les règles ne stipulent pas les parts de la production revenant à l’entreprise et à l’État. Bien que le code minier ne prevoit pas le con
production, la Gecamines a signé son premier contrat de partage de production avec la société chinoise Hong Kong Excellent Kik Minin
2018.
Nous avons au niveau national, l'autorité fiscale qui est le ministère des finances qui agit à travers ses regies (Direction Générale des Im
Général de Douane et Accise, Direction Générale des Recettes Administratives et Domaniales) (Cfr code des impots); Au niveau local c'
des finances provinciaux représentés par les regies provinciales; Et pour les payements contractuels, l'autorité est le ministère de portefeu
entreprises d'Etat.
Non, les administrations publiques n’ont aucune obligation d’effectuer tous les paiements auprès du Trésor public ou de les déposer sur u
ressources nationales, hormis les montants légalement conservés par les entreprises d’État. Bien au contraire, les lois des finances leur au
une partie des paiements percus a titre des primes
La norme ITIE, exigence 4.9 exige que les informations de paiements collectés proviennent de comptes audités pour se rassurer de leur
qualité._x000D__x000D_
Les entreprises du porteuille peuvent être auditées par la Cour des Comptes (article 180 de la constitution) ou par l'Inspection Générale d
autres entreprises par les commissaires aux comptes.
D'après l'Article 180 de la constitution 2011, les régies financières sont contrôlées par la Cour de compte. La cour de compte qui dispose
discrétionnaire de contrôle de finances et les biens publics adresse un rapport annuel de son contrôle au président de la République, au G
Parlement. Ce rapport est publié au Journal officiel. L'inspection Générale de Finances vérifie les opération en recette et en dépenses de
Aucun audit n'a eu lieu avant ni pendant la période de la recherche. Le chercheur a une compréhension limitée du travail de la certificatio
l'Inspection Générale des Finances ( IGF) dans le cadre de l'ITIE et l'audit de l'administration fiscale. Dans le cadre de l'ITIE, la mission
certifier que les déclarations réalisées par les administrations fiscales sont sincères. C'est une option alternative prise par le Groupe Mult
coutourner le manque d'audit.
Cette question semble n'est pas adaptée à la nouvelle methodologie de validation de l'ITIE`. En ce qui concerne la RDC, le Conseil d'Ad
l'ITIE a reconnu que, dans l’ensemble, la RDC avait accompli des progre`s significatifs dans la mise en œuvre de la Norme ITIE 2016. F
correspondante, nous assumons que la situation de la RDC est proche de la note B puisque la RDC a raelisé des progres significatifs et n
satisfaisants.
Le rapport ITIE plus recente concerne l'annee 2017-2018 et a ete publie 31 decembre 2019.
L'Article 73 du code minier 2018 donne : Des justifications du refus de l’octroi du Permis d’Exploitation. Le Permis d’Exploitation ne p
si :_x000D__x000D_
a) l’étude de faisabilité est rejetée ;_x000D__x000D_
b) la capacité financière du requérant est insuffisante ;_x000D__x000D_
c) l’EIES a été rejetée de façon définitive conformément aux dispositions cidessous._x000D__x000D_
Selon la loi cadre sur l'environnement en RDC(Article 3 au 24), l'octroi d'un permis d'exploitation est conditionné à l’approbation préala
PGES du projet.
Selon l’article 42 du code minier 2018, stipule que une synthèse de l’EIES, du PGES ou du PAR, le cas échéant, est publiée au site web
charge des Mines dans les quinze jours après réception. Le demandeur du droit minier et/ou de carrières concerné est tenu de publier cett
propre site web, au cas où il en a un. L’Agence Congolaise de l’Environnement transmet, à la conclusion de l’instruction environnement
certificat environnemental, le cas échéant, au Cadastre minier dans le délai prescrit pour chaque type des droits miniers et/ou de carrières
certificat environnemental est communiquée au requérant. Mais jusque là ni le ministère des mines, ni l'Agence congolaise de l'environn
encore les titulaires des droits minier ne les publient pas. Notons également que la majorité des titulaires ne disposent pas des sites web.
en ont ne le mettent pas à jour
L'Article 73 du code minier 2018 donne : Des justifications du refus de l’octroi du Permis d’Exploitation. Le Permis d’Exploitation ne p
si :_x000D__x000D_
a) l’étude de faisabilité est rejetée ;_x000D__x000D_
b) la capacité financière du requérant est insuffisante ;_x000D__x000D_
c) l’EIES a été rejetée de façon définitive conformément aux dispositions cidessous._x000D__x000D_
Selon la loi cadre sur l'environnement en RDC(Article 3 au 24), l'octroi d'un permis d'exploitation est conditionné à l’approbation préala
PGES du projet.
en ont ne le mettent pas à jour. _x000D__x000D_
_x000D__x000D_
En addition, l'article 25 octies du reglement impose l'obligation de la publication des EIS et documents annexes dans le site web du la Ce
Coordination et de Planification Miniere
"Les EIEs des entreprises extractives ne sont pas eencore publiées malgré l'exigence de la nouvelle loi minière sur la publication des EI
DPM et les entreprises (Article 42 du nouveau code minier, alinéa 2). _x000D__x000D_
Néamoins, quelques documents peuvent etre consultés à la DPM national et en province (Voir les échanges avec le resposable de la DPM
Octobre 2019). Nous avons accedé à l'étude d'impact environementale de COMMUS. Les bureaux de l'agence congolaise de l'environne
et Kolwezi ne disposent pas encore des EIEs des entreprises minières. _x000D__x000D_
_x000D__x000D_
En plus, sur 250 entreprises listées en 2016 (Voir le rapport ITIE 2016), seules quelques entreprises dont les àctionnaires sont cotés en b
les résumés de leurs EIES à l'instar de TFM, Alphamin, etc. "
Non, les EIS n’ont pas été rendues publiques à partir de 2019
Non, au moins un plan de gestion environnementale connu n’a pas été publié. La loi exige la divulgation le PGE, mais dans la pratique l
minières ne le divulge ni dans leur site web ni dans le site web de ministère des mines.
Selon l'article 288 bis du code minier et la loi cadre sur l'environnement, le non-respect par le titulaire de ses engagements vis-à-vis des
dans le délai est lois sur la protection des droits humains, des droits de l’enfant, ou des droits de la femme a fait l’objet d’un constat par
autorité compétente. Le Règlement minier fixe les modalités du constat. Sans préjudice des dispositions de l’article 299 du présent Code
à l’exploitation minière en violation du présent article est puni d’une amende dont le montant est l’équivalent en francs congolais de 10.
jusqu’à la cessation de la violation. Sans préjudice des dispositions de l’article 302 du présent Code, quiconque se livre au commerce des
en violation du présent article est puni d’une amende égale à trois fois la valeur commerciale des produits en question
Le titulaire des droits miniers et de carrières est tenu de fournir une sûreté pour garantir l’accomplissement de leurs obligations environn
la recherche et/ou l’exploitation. En outre, le titulaire des droits miniers, est autorisé à constituer une provision pour réhabilitation du site
aux dispositions de l’article 258 du présent Code. Les modalités d’application de cette disposition y compris la sûreté financière sont fix
Règlement minier.
Il n'existe aucun rapport documentant le processus de fermeture des projet minier et qui peuvent démontrer que si les procedures recquis
été respectées. Il n'y a des informations des mines qui ont ete fermes pendent 2018-2019.
Article 11. al 6 du nouveau code minier : en cas de déplacement des populations, l’opérateur minier est tenu préalablement de procéder à
la compensation et à la réinstallation des populations concernées. Les modalités pratiques d’application des dispositions de cet article son
le Règlement minier. L'article 26 du Règlement minier dans l'annexe relative à réinstallation des communautés locales renchérie en ces
processus de déplacement et de réinstallation des communautés affectées sera soumis à un processus participatif de suivi et d’évaluation
titulaire de droit minier/carrière ou de l’autorisation de traitement/transformation des substances minérales, les représentants des commu
étatiques compétents et toutes les parties prenantes._x000D__x000D_
_x000D__x000D_
l'annexe XVIII du reglement minier de 2018 dite " directive relative a la delocalisation, l'indemenisation, la compensation et a la reinsta
communautes affectees par les projets miniers.
Selon l'article 11. al 6 du nouveau code minier, en cas de déplacement des populations, l’opérateur minier est tenu préalablement de proc
l’indemnisation, à la compensation et à la réinstallation des populations concernées. _x000D__x000D_
Les modalités pratiques d’application des dispositions de cet article sont déterminées par le Règlement minier.
ICet article est renforcé par celui 26 du Règlement minier dans l'annexe relative à réinstalation des communautéslocales qui stipule que
déplacement et de réinstallation des communautés affectées sera soumis à un processus participatif de suivi et d’évaluation impliquant le
minier/carrière ou de l’autorisation de traitement/transformation des substances minérales, les représentants des communautés, les servic
compétents et toutes les parties prenantes. Les modalités de la conduite du système de suivi et d’évaluation participatif sont définies par
minier/carrière ou de l’autorisation de traitement/transformation des substances minérales dans le plan de réinstallation des communauté
le système de suivi et d’évaluation prévu à l’alinéa précédent, l’Agence Congolaise de l’Environnement et le Fonds National de Promoti
en collaboration avec la DPEM sont chargés du suivi de la mise en œuvre du processus de délocalisation, d’indemnisation, de compensa
et réinstallation._x000D__x000D_
_x000D__x000D_
l'annexe XVIII du reglement minier de 2018 dite " directive relative a la delocalisation, l'indemenisation, la compensation et a la reinsta
communautes affectees par les projets miniers.
Il existe plus d'une entreprise publque detenue entierement par l'Etat tel que le decrit le chercheur.
En principe, il n'existe aucun contrat signé avec les investisseurs consacrant le partage de la production ou le paiement en nature de la pa
extractives. _x000D__x000D_
_x000D__x000D_
Cependant, la Gecamines a recemment signe _x000D__x000D_
un contrat de partage de production, mais le partage de _x000D__x000D_
production ne concerne pas le part d'Etat.
Il existe des régles et poliques régissant les transferts budgétaires entre l’État et l’entreprise publique celà et résumé niveaux. Les réglès
entre l’EP vers l’Etat, du_x000D__x000D_
Gouvernement vers l’EP et entre JV et l’EP vice-versa.En application de l’article 39 de la LOFIP. Maitre contre , Le Code minier et la r
muets sur le transfert du gouvernement à la Gécamines et aux autres sociétés minières nationales. En ce qui concerne les transferts de la
gouvernement, en principe, la Gécamines, en tant que société par actions à responsabilité limitée (SARL), l'équivalent d'une société à res
est soumise au même régime fiscal que les autres opérateurs miniers, y compris un impôt sur les bénéfices de 30 %, une redevance de 2 %
douane, des loyers de surface, etc. Le seul revenu supplémentaire auquel l'État a droit devrait être les dividendes de la Gécamines (le cas
des règles spéciales s'appliquent lorsque les entreprises publiques vendent leurs actifs, auquel cas les recettes doivent être versées à un fo
Trésor public. Bien que certaines règles ne soient pas connues (par exemple celles concernant le produit des transferts d'actifs de l'État),
au produit des transferts des activités ordinaires sont clairement établies, ce qui nous amène à conclure que la loi précise les règles régiss
fiscaux entre elle-même et la société d'État. _x000D__x000D_
J'ai déjà explique le fait les donnees 2019 sont disponibles et que la RDC a adopte le principe des declations unilaterales conformément à
politique du Conseil d'Administration ITIE. Cela dit, ces donnees peuvent avoir été divulguees apres le remplissage du questionnaire par
Voire la justification ci-haut. Les donnees sont disponibles sur le site de l'ITIE que j'ai cite plusieurs dans la feuille " sources.
Non, il n'existe pas d'exigence pour les EPs a publier les rapports annuels y compris etats financiers. _x000D__x000D_
_x000D__x000D_
Cependant, le reglement minier en son article 25 quinquies précise que les services publics en charge de la collecte des impôts, droits de
ainsi que des taxes, droits et redevances au niveau national et provincial, ainsi que les entreprises du portefeuille intervenant dans la chai
transmettent trimestriellement leurs rapports financiers relatifs aux activités minières au Ministre ayant les finances dans ses attributions
Les revenus et paiements à faire figurer dans les rapports financiers relatifs aux activités minières mentionnées à l’article précédent sont
• les impôts, droits et taxes spécifiques prévus par le Code minier et ses mesures_x000D__x000D_
d’application ;_x000D__x000D_
• les impôts, droits et taxes de droit commun ;_x000D__x000D_
• les revenus produits de la vente des parts sociales ;_x000D__x000D_
• les revenus provenant de la vente des produits miniers marchands ;_x000D__x000D_
• les revenus provenant du transport des produits miniers marchands ;_x000D__x000D_
• les paiements généralement quelconques effectués dans le cadre de l’activité_x000D__x000D_
minière._x000D__x000D_
_x000D__x000D_
Ainsi, les rapports financiers n'incluent pas les etats financiers complets et ne peuvent pas etre consideres comme "rapports annuels" dan
question.
Entant que des entreprises commerciales à part entière, les entreprises du portefeuille de l'Etat ont l'obligation selon l'OHADA de dispos
indépendant (Cfr Article 829-1 de l'acte uniforme des sociétés commerciales) qui ont entre et autre commission, l'exament de controle de
entreprises, le processus d'élaboration des rapport financier et l'éfficacité de système de controle interne (Commissaires aux comptes sel
meme acte uniforme). Les artciles 24 à 39 de la loi sur la cours des comptes donnent mandat à la cours de comptes de évrifier les compte
l'Etat.
Il n'existe pas une obligation pour les entreprises d'Etat de soumettre un rapport annuel au parlement. Mais par contre , Il revient aux ent
rendre publics leurs comptes financiers audités ou principaux_x000D__x000D_
documents financiers (c’est-à-dire le bilan, le compte de résultat, le flux de trésorerie) si des états financiers ne sont pas disponibles. Mai
l'Article 18 de la loi LOI N° 08/010 DU 07 JUILLET 2008 FIXANT LES REGLES RELATIVES A L’ORGANISATION ET A LA GE
PORTEFEUILLE DE L’ETAT dit que les mandataires publics actifs perçoivent une rémunération fixée par l’assemblée générale des act
conformément aux statuts de chaque société et à la législation sur les sociétés commerciales.Les mandataires non actifs et les représentan
l’assemblée générale ont droit à un jeton de présence
La Gecamines est engagee dans les activités non commerciales, notamment l'enseignement et Gécamines le reconnait dans site web.
La gecamines a effectué des activités non commerciales, mais n'a pas divulgué en détail les montants dépensés
Les rapports d'audit mais pas divulgues. Le dernier rapport d'audit en ma possession date de 2018. Le Secretariat International a finance
consultant pour réviser les etats financiers des sociétés d'Etat 2017-2018 et le draft est de la revue est deja partage avec les parties prenan
contributions.
Nous avons consulté le rapport ITIE, le site de Ministère de Mines, il n'existe pas le rapport annuel. Le rapport annuel des entreprises es
année aux différentes entités de l'État ou services en charge du ministère. Les informations couvertes par le cadre de l'arrêté ministériel (
larges et couvrent des sujets que les entreprises craignent de divulguer pour des raisons de concurrence. Mais le centre Carter a proposé u
de la toile de fond du rapport annuel qui pourrait être public. Il n'y a pas de rapport public sur le site de la Gécamines.
Les sociétés d'État ne publient pas leur rapport annuel. hormis la Gécamines et la MIBA qui dosposent des sites web, les 7 autres n'en on
Les entreprises du portefeuille de l'Etat ne publient pas leur rapport annuel.
Les entreprises du portefeuille de l'Etat ne publient pas leur rapport annuel.
L'EP divulgue publiquement son volume global de production a travers les differents rapports et le site web de l'ITIE. Le portail des don
contient les donnees jusqu'au 2019 bien aque ces informations ne soient pas complètes. _x000D__x000D_
_x000D__x000D_
Les autres EP s comme MIBA ont publie les statistiques de production plus recentes, pour l'annee en cours de 2019.
L'EP divulgue publiquement son volume global de production a travers les differents rapports et le site web de l'ITIE. Le portail des don
contient les donnees jusqu'au 2019 bien aque ces informations ne soient pas complètes. _x000D__x000D_
_x000D__x000D_
Les autres EP s comme MIBA ont publie les statistiques de production plus recentes, pour l'annee en cours de 2019.
En RDC, les sociétés d'Etat sont de sociétés commerciales au meme titre que les sociétés privées. En conséquence, les règles existantes s
les sociétés. La Géamines a comme misions: l'exploration, l'exploitation et la vente des minerais. A ce titre, elle produit et vend les mine
exploitation. La loi lui donne le libre choix de vendre à qui elle veut et selon les conditions du marché (Article 266 Alinea 1 et 3 du code
cas de vente locale, l'article 108 stipule " qu'en cas de vente locale, il ne peut vendre ses produits qu’à une personne morale exerçant l’ac
des manufactures ayant un lien avec l’activité minière...". Notons qu'il s'agit ici de la production faite par la Gécamines elle meme et non
partenariats. Elle ne vend pas la production des partenaraits parce que cela n'est ps prévu dans la loi ou les textes regissant les différents
Une fois de plus, il n'existe pas des règles spécifiques aux sociétés d'Etat. Cependant; il existe des règles régissant la vente applicables à
entreprises opérant dans le pays. Et ces règles également applicables aux sociétés d'Etat. L"Article 108 octies du Code Minier 2018 donn
principes generales pour les prix de vente, applicables aux tous les societes minieres (privees ainsi que publiques): _x000D__x000D_
""La commercialisation des produits miniers qui proviennent des Périmètres_x000D__x000D_
d’exploitation ou des entités de traitement ou de transformation agréées s’effectue_x000D__x000D_
conformément aux lois et règlements en vigueur en République Démocratique du_x000D__x000D_
Congo. Le titulaire d’un Permis d’exploitation peut vendre ses produits aux clients de_x000D__x000D_
son choix au prix juste par rapport aux conditions du marché."" En plus, la Commission nationale des mercuriales des prix fixe les prix m
l'exportation pour tous les materies premieres pour chaque periode fixe."
Le principe ici est que tous les revenus des entreprises du portefeuille de l’Etat soient versés dans le budget de l’Etat. La précision vient
loi n° 08/010 du 07 juillet 2008 fixant les règles relatives à l’organisation et à la gestion du portefeuille de l’Etat dispose que les revenus
l’Etat sont notamment: a) Les dividendes décrétés ;
b) Les remboursements du capital investi ;
c) Le produit de la cession des titres ;
d) Le produit de liquidation d’une entreprise du portefeuille de l’Etat ;
e) Les revenus générés par d’autres droits.
Ces revenus sont logés à la rubrique « recettes des participations » du Budget de l’Etat, exceptée la quotité des recettes prévues à l’article
Loi portant dispositions générales relatives au désengagement de l’Etat des entreprises du portefeuille. Cet alinéa, qui constitue une exce
général, parle des recettes provenant du désengagement de l’Etat qui sont versées dans un compte spécial du Trésor sauf une quotité fixé
le Gouvernement qui doit alimenter le « fonds spécial du portefeuille » et gérée suivant les règles fixées par un Décret du Premier Minist
la loi https://www.leganet.cd/Legislation/Droit%20economique/L.08.010.07.07.2008.htm
a) Les dividendes décrétés ;
b) Les remboursements du capital investi ;
c) Le produit de la cession des titres ;
d) Le produit de liquidation d’une entreprise du portefeuille de l’Etat ;

e) Les revenus générés par d’autres droits.
Non, l’entreprise d’État ne publie pas les coûts et revenus associés à ses participations dans des exploitations conjointes.Non, l’entreprise
pas les coûts et revenus associés à ses participations dans des exploitations conjointes. En se refferent au tableau reprenant la liste des en
pages 55-58 du rapport contextuel 2017-2018 dans lesquelles l'état detient des participations ne renseigne pas les couts et revenus de ce
Le rapport contextuelle ITIE-RDC 2016 que seules la Gécamines et SCMK-Mn) detiennent une filiale la SIMCO comme filiale a raison
GCM) et (1% pour la SCMK-Mn). Gecamines avait une seule filiale avant 2020 (SIMICO) et celle-ci participe dans le processus l'ITIE.
deuxieme filiale a été créée en 2020 et il faudra attendre le prochain rapport ITIE attendu ce premier trimestre pour répondre definitivem
Non, l’entreprise d’État ne publie pas les coûts et revenus associés à ses filiales.Ni la GCM ni la SCMK-Mn n'a publié les couts et reven
dans le rapport ITIE 2017. Non, l’entreprise d’État ne publie pas les coûts et revenus associés à ses filiales.Le rapport contextuel RDC 20
page 76 parle de SIMCO, filiale de la GÉCAMINES et actionnaire dans la SICOMINES (12%), a indiqué88 avoir reçu en mai 2018 des
SICOMINES de l’ordre USD 13 226 340, 22 pour les exercices 2016 et 2017. SIMCO a également renseigné avoir reversé l’intégralité d
la GÉCAMINES. Nous constatons que les coûtst ne sont pas signalés.
Non, l'EP n'a pas de code de conduite accessible au public.
Oui, la majorité du conseil d’administration de l’entreprise publique est indépendante de l’Éta. Dans la pratique; les membres du consei
sont nommés par décret présidentiel, publié au Journal Officiel. Géralement, les membres sont un mélange de techniciens et de politicien
Les membres nommés en 2010 n'incluaient pas de personnel de la Gécamines ils étaient soit des hommes d'affaires d'autres secteurs (3),
(2), des membres du gouvernement/de l'administration (2) ou des avocats (1). La majorité est "indépendante" du gouvernement mais ils s
proches du sommet de la politique. Selon l'Article 33 du statut de la GECAMINES, qui dit que . Le Conseil d’Administration élit, à la m
parmi ses membres personnes_x000D__x000D_
physiques, son président et détermine sa rémunération. Malheureusement les membres du conseil d’administration ayant un poste dans l
central et voulant travaillé comme ,memebre de Conseil d'Administration n'est pas un critère relévé dans le statut. Et la publication de la
ne fugure pas égament dans le Statut des entreprises d'Etat. En effet, les nominations des membres des conseils d'administrations sont po
majorités de ces membres viennent des partis poilitiques au pouvoir et ou proche de la famille politique du chef de l'Etat.
Le portail en ligne en RDC ne contient pas toutes les données publiques les plus récentes sur les réserves, la production et les exportation
les données en ligne sont déposées dans le portail de Ministere des Mines, dans le portail de l'ITIE et le portail de Ministère des Finances
ces portails en ligne ne contient pas tous les informations souhaitees.
Le portail n'existe pas.
Le portail n'existe pas. En d'autres termes, les données ne sont pas disponibles en ligne.
Le portail n'existe pas. En d'autres termes, les données ne sont pas disponibles en ligne.
Non, il n’y a pas de règle budgétaire numérique en République Démocratique du Congo à ce jour. Certains services d'assiètte tout comm
ne sont pas encore informatisés au niveau central, provincial et des entités territoriales décentralisées.
nos recherches, c'est depuis 2019, que le projet du plan numérique avait étre présenté à une réunion par les services de la présidence. Il y
question.
L'article 180 de la Constitution de la RDC prévoit le contrôle de la gestion des finances publiques qui est confié respectivement par la Co
ratachée à l'Assemblée Nationale et qui publie les rapports de reddition des comptes. L'Inspection Générale des Finances ratachée à la Pr
République qui dispose d'une compétence générale de contrôle les opérations financières tant en recettes qu'en dépenses des institutions
nationales et provinciales.
Aucune règle budgétaire numérique n’a été définie en République Démocratique du Congo. En plus le pays ne dispose pas encore à ce j
budgetaire numerique et n'a adheré à aucune reglèles fiscales numériques jusqu'à ce jour.
Aucune règle budgétaire numérique n’a été définie en République Démocratique du Congo. En plus le pays ne dispose pas encore à ce j
budgetaire numerique et n'a adheré à aucune reglèles fiscales numériques jusqu'à ce jour.
Non, le gouvernement ne divulgue pas publiquement ces projections. La RDC ne divulgue pas publiquement ses projections des recettes
l'exploitation miniere. La consultation du site web du ministère du Budget ainsi que la loi de finance pour l'exercise 2020 en cours, ne no
trouver une desagregation des recettes de l'Etat par secteur.
Le budget en cours est disponible sur le site web du ministère national de Budget de la RDC.
Le Budget du pouvoir central de l’exercice 2020 est présenté en équilibre, en recettes et en dépenses, à 16.895,8 milliards de FC, représe
et un taux d’accroissement de 63,2% par rapport aux prévisions budgétaires de l’exercice 2019 arrêtées à 10.352,3 milliards de FC.
La banque centrale a publié les recettes totales des ressources de l'exercice 2018 ainsi que celles mensuelles de janvier à juin 2019 (Bulti
2019, page 48, 3e colonne). Les ministères a publié également les reccettes trimestrielles des res
des années 2018 et 2019 sur le site web du ministère des finances sous forme des communiqués .
Les annexes aux lois des finances de la RDC de 2020 disponibles sur le site web du ministère de Budget divulguent le montant de la det
les exercices 2018 et 2019. Dette publique en capital : 626,0 milliards de FC contre 352,9 milliards de FC en 2019, représentant 4,0% de
budget général et un taux d’accroissement de 77,3% par rapport à son niveau de 2019. Ce montant servira au remboursement de la dette
principal de la dette extérieure.
Les données relatives à la dette publique de la RDC est ventillée par devise qui se présente comme suit au troisième trimestre 2019 : CD
33%, Euro 13%, CNY:7, CBP: 2%, JPY: 3% et autres : 8%
_x000D__x000D_
Il n'existe plus un partage de revenus. Selon le code minier revisé en son article 242 de la redevance minière, la redevance minière est ve
par le titulaire du titre minier d’exploitation à raison de : - 50 % acquis au Pouvoir central ; - 25 % versés sur un compte désigné par l’A
province où se trouve le projet ; - 15 % sur un compte désigné par l’entité territoriale décentralisée dans le ressort de laquelle s’opère l’ex
au Fonds minier pour les générations futures. _x000D__x000D_
_x000D__x000D_
Avant de 2018, la redevance minière était repartie judque mars 2018 à raison de 60 % pour le pouvoir central et 40% retrocedé aux prov
tour devrait retroceder 15 % aux ETDs. _x000D__x000D_
_x000D__x000D_
En plus, selon la constitution les recettes nationales recouvrer par le pouvoir central sont partagées avec les provinces et les ETDs à raiso
pouvoir central et 40 % retrocedés aux provinces et ETDs. Ces flux ne sont pas specifiques au secteur extractif et ne sont pas evalues ici.
N/A - Il n'existe plus un partage de revenus.


article 242 de la redevance minière, la redevance minière est versée directement par le titulaire du titre minier d’exploitation à raison de :
Pouvoir central ; 25 % versés sur un compte désigné par l’Administration de la province où se trouve le projet ; 15 % sur un compte dési
territoriale décentralisée dans le ressort de laquelle s’opère l’exploitation ; - 10 % au Fonds minier pour les générations futures.
Le Code Minier ni le Décret n 19/17 portant le FOMIN n'incluent aucun limitation sur les montants des retraits du fonds._x000D__x000
_x000D__x000D_
Le fonds minier pour les générations futures est inscrit sur la liste des recettes des comptes spéciaux de l'Etat. L'exploitation du projet de
RDC à la page 4 note que Les recettes des comptes spéciaux sont évaluées à 1.005,5 milliards de FC contre 577,8 milliards de FC en 201
d’accroissement de 74,0%, justifié essentiellement par l’inscription du Fonds Minier des Générations Futures au budget à la suite de la m
nouveau Code minier. C'est en lisant la loi sur les finances publique que l'on se rend compte que ce fonds passent à travers le budget nat
_x000D__x000D_
En effet, cette loi redéfinit les budgets annexes et donne deux catégories de comptes spéciaux : les comptes d’affectation spéciale et les c
concours financiers. comptes spéciaux : les comptes qui retracent les opérations budgétaires financées au moyen de recettes particulières
avec les dépenses concernées ou des prêts et avances consentis par l’Etat à une personne physique ou morale tels que les comptes de con
Notre analyse du decret creant le fonds indique que celui-ci n'inclut aucune règle limitant les dépots de FOMIN.
La mesure d'application est prise mais les animateurs du Fonds ne sont pas encore designés et le fonds n'est pas encore opérationnel. En
recettes du fonds sont consignes dans un compte de la Banque Centrale du Congo.
En consequence, les activites d'investissements et retraits du fonds n'ont pas encore commence.
Le decret n'inclut qucune règle regissant les montants des retraits dans le Code Minier ni le Decret portant FOMIN.
Le fonds minier n'est pas encore publié pour savoir si l'administration publique a respcté la quotité de 10% teque prévu dans la loi. Donc
des fonds payees par les entreprises minieres a la compte sequestre du FOMIN, nous n'avons pas pu evaluer le respecte des regles de dep
Le Decret FOMIN expressement permette les investissements domestiques dans les projets de recherche, d'integration de l'industrie min
nationale, soutien aux entreprises, etc. _x000D__x000D_
_x000D__x000D_
l'article 2 du decret stipule que "Pour la réalisation de sa mission, le FOMIN peut_x000D__x000D_
procéder :_x000D__x000D_
• au financement de tout ou partie des projets de_x000D__x000D_
recherches dans le domaine minier à travers le_x000D__x000D_
Service géologique national du Congo ;_x000D__x000D_
• au financement de tout ou partie des projets_x000D__x000D_
d'intégration de l'industrie minière à l'économie_x000D__x000D_
nationale ;_x000D__x000D_
• à la prise de participation dans les entreprises_x000D__x000D_
impliquées dans la filière de transformation locale_x000D__x000D_
des produits miniers ou de carrières ;_x000D__x000D_
• à la prise de participation dans les projets de_x000D__x000D_
diversification de l'économie nationale ;_x000D__x000D_
• à l'appui financier aux entreprises du portefeuille de_x000D__x000D_
l'Etat sous forme de prêts rémunérés, en vue du_x000D__x000D_
développement des projets miniers ;_x000D__x000D_
• au financement des projets d'infrastructures de base_x000D__x000D_
identifiés par le Gouvernement pour le_x000D__x000D_
développement durable du pays ;_x000D__x000D_
• financement des PME et PMI à impact pour les_x000D__x000D_
générations futures ;_x000D__x000D_
• au placement des fonds dans les institutions_x000D__x000D_
bancaires et/ou financières, en vue de générer des_x000D__x000D_
intérêts à son profit"_x000D__x000D_
L'article 7 du meme decret stipule que _x000D__x000D_
"Sans préjudice de l'alinéa 3 ci-dessous, les ressources du FOMIN sont frappées d'indisponibilité à toute dépense courante._x000D__x00
Elles ne peuvent être utilisées que sur décision du Gouvernement, délibérée en Conseil de Ministres, pour l'exécution des programmes s'
la_x000D__x000D_
préservation des intérêts des générations futures, notamment ceux prévus à l'article 2 du présent Décret.".
Le Decret FOMIN expressement permette les investissements domestiques dans les projets de recherche, d'integration de l'industrie min
nationale, soutien aux entreprises, etc. _x000D__x000D_
_x000D__x000D_
l'article 2 du decret stipule que "Pour la réalisation de sa mission, le FOMIN peut_x000D__x000D_
procéder :_x000D__x000D_
• au financement de tout ou partie des projets de_x000D__x000D_
recherches dans le domaine minier à travers le_x000D__x000D_
Service géologique national du Congo ;_x000D__x000D_
• au financement de tout ou partie des projets_x000D__x000D_
d'intégration de l'industrie minière à l'économie_x000D__x000D_
nationale ;_x000D__x000D_
• à la prise de participation dans les entreprises_x000D__x000D_
impliquées dans la filière de transformation locale_x000D__x000D_
des produits miniers ou de carrières ;_x000D__x000D_
• à la prise de participation dans les projets de_x000D__x000D_
diversification de l'économie nationale ;_x000D__x000D_
• à l'appui financier aux entreprises du portefeuille de_x000D__x000D_
l'Etat sous forme de prêts rémunérés, en vue du_x000D__x000D_
développement des projets miniers ;_x000D__x000D_
• au financement des projets d'infrastructures de base_x000D__x000D_
identifiés par le Gouvernement pour le_x000D__x000D_
développement durable du pays ;_x000D__x000D_
• financement des PME et PMI à impact pour les_x000D__x000D_
générations futures ;_x000D__x000D_
• au placement des fonds dans les institutions_x000D__x000D_
bancaires et/ou financières, en vue de générer des_x000D__x000D_
intérêts à son profit"_x000D__x000D_
L'article 7 du meme decret stipule que _x000D__x000D_
"Sans préjudice de l'alinéa 3 ci-dessous, les ressources du FOMIN sont frappées d'indisponibilité à toute dépense courante._x000D__x00
Elles ne peuvent être utilisées que sur décision du Gouvernement, délibérée en Conseil de Ministres, pour l'exécution des programmes s'
la_x000D__x000D_
préservation des intérêts des générations futures, notamment ceux prévus à l'article 2 du présent Décret.".
La mesure d'application en cours d'élaboration n'est pas encore finie et ce la ne facilite pas la tâche. La seule information disponible c'es
paient et le fonds est logé dans un compte séquestre. A part ça, rien n'est divulgué. Dans le conciliation du rapport d'exécution du budget
budget 2020 n'indique rient sur le montant mobilisé en 2019 au titre du fonds minier pour les générations futures. (la page 4 et 41 du pro
finances pour l'exercice 2020)
La réddition des comptes pour les années 2019 n'indique rien sur les retraits et dépôts du fonds souverain effectivement passés par le bud
plus, il n'y a aucun exigence pour passer les depots et retraits par la budget nation
Le Fond n'a pas encore fonctionné ni moins encore la structure de gestion de Fonds n'est pas encore mis en place. En consequence, les ra
n'ont pas encore été elaborés. Et donc les régelès limitants les classes d'objectifs ou d'invistissement n'est pas encore d'application.
Oui, l'article 33 du decret stipule que"A la fin de chaque exercice, la Direction générale_x000D__x000D_
élabore :_x000D__x000D_
- un rapport d'exécution du budget, lequel présente,_x000D__x000D_
dans les colonnes successives, les prévisions des_x000D__x000D_
recettes et dépenses, les réalisations des_x000D__x000D_
recettes et dépenses, les différences entre les_x000D__x000D_
prévisions et les réalisations ;_x000D__x000D_
- un rapport dans lequel il fournit tous les éléments_x000D__x000D_
d'information sur l'activité du FOMIN au cours de_x000D__x000D_
l'exercice écoulé. Ce rapport doit indiquer le mode_x000D__x000D_
d'évaluation de différents postes de l'actif du bilan_x000D__x000D_
et, le cas échéant, les motifs pour lesquels les_x000D__x000D_
méthodes d'évaluation précédemment adoptées ont_x000D__x000D_
été modifiées. Il doit, en outre, contenir les_x000D__x000D_
propositions de la Direction générale concernant_x000D__x000D_
l'affectation du résultat". Ce rapport est mis a la disposition du commissaire aux comptes et à l'autorité de tutelle.
Non, le Decret FOMIN n'exige pas que la soumission du rapport annuel a la Conseil d'Administration et le Ministere de Tutelle. Il n'y a
le publier._x000D__x000D_
_x000D__x000D_
Ce type d'exigence n'existe ni dans la loi applicable aux etablissements publics, applicable a la FOMIN.
Le Decret FOMIN exige qu'un College des Commissaires de Compte soient nommees pour exiger le controle des activites du FOMIN._
_x000D__x000D_
En plus, l'Ordonnance-loi sur la Cour des comptes prévoit à son Article 3 :_x000D__x000D_
La Cour des comptes est l’institution supérieure de_x000D__x000D_
contrôle des finances et des biens publics en République_x000D__x000D_
Démocratique du Congo. Elle est une juridiction_x000D__x000D_
financière ayant compétence sur toute l’étendue du_x000D__x000D_
territoire national._x000D__x000D_
Elle comprend un siège et un parquet._x000D__x000D_
Elle relève de l’Assemblée nationale.
Aucune obligation n'est faite dans le Decret FOMIN encore ni la loi sur les etablissements publics, et au parlement d'examiner les rappor
Cependant, le parlement a le pouvoir d'exercecer le contrôle de tous les établissements publics dont le FOMIN fait partie.
n'ont pas encore été elaborés.
Ce sont les retombées directes de ces activités sur l’économie nationale, en dehors des taxes, et des revenus perçus par les Etats hôtes. A
constitution stipule que L’Etat garantit le droit à l’initiative privée tant aux nationaux qu’aux étrangers. Il encourage l’exercice du petit c
et de l’artisanat par les Congolais et veille à la protection et à la promotion de l’expertise et des compétences nationales.
Article 285 septies code minier parle de Le cahier des charges, ce dernier a pour objet d’orienter et d’organiser la mise en oeuvre des en
titulaires de droits miniers d’exploitation ou de l’autorisation d’exploitation de carrière permanente relatifs à la réalisation des infrastruct
socioéconomiques et services sociaux au profit des locales affectées par ses activités minières
En le cadre juridique sur le contenu local couvre les achats auprères des entreprises locales, l'emploi et la formation de la main d'œuvre l
financement et autre soutienn à l'industrie locale. Et ces dispositions sont incluses dans le code et réglement minier et la loi spécifiques s
L'article 108 bis du code minier énonce que "Sans préjudice des articles 64 alinéa 1er littera e, 88, 99 et 146 du Code minier, le titulaire d
d’exploitation ou d’une Autorisation d’exploitation de carrière permanente est tenu de traiter ou de faire traiter les substances minérales
marchands dans ses propres installations ou auprès des entités de traitement agréées établies sur le territoire national. Tout titulaire d’un
d’exploitation ou d’une autorisation d’exploitation de carrière permanente est tenu de présenter à la Direction des mines son plan d’indus
contenant un programme de traitement des produits miniers extraits de son périmètre dans ses propres installations ou auprès des entités
agréées établies sur le territoire national". Cette disposition est completée par le réglement minier.
Tout titulaire d’un droit minier d’exploitation ou d’une autorisation d’exploitation de carrie`re permanente est tenu de pre´senter a` la Di
son plan d’industrialisation contenant un programme de traitement des produits miniers extraits de son pe´rime`tre dans ses propres insta
des entite´s de traitement agreéés e´tablies sur le territoire national.
L'article 108 bis du code minier énonce que "Sans préjudice des articles 64 alinéa 1er littera e, 88, 99 et 146 du Code minier, le titulaire d
d’exploitation ou d’une Autorisation d’exploitation de carrière permanente est tenu de traiter ou de faire traiter les substances minérales
marchands dans ses propres installations ou auprès des entités de traitement agréées établies sur le territoire national. Tout titulaire d’un
d’exploitation ou d’une autorisation d’exploitation de carrière permanente est tenu de présenter à la Direction des mines son plan d’indus
contenant un programme de traitement des produits miniers extraits de son périmètre dans ses propres installations ou auprès des entités
agréées établies sur le territoire national". Cette disposition est completée par le réglement minier.
Tout titulaire d’un droit minier d’exploitation ou d’une autorisation d’exploitation de carrie`re permanente est tenu de pre´senter a` la Di
son plan d’industrialisation contenant un programme de traitement des produits miniers extraits de son pe´rime`tre dans ses propres insta
des entite´s de traitement agreéés e´tablies sur le territoire national. Depuis la promulgation du Code minier en 2018, le gouvernement
règles supplémentaires spécifiques à certains minéraux. En août 2020, le gouvernement a annoncé que les exportations d'hydroxyde et de
cobalt et de concentrés 3T pourraient se poursuivre indéfiniment. En octobre 2020, le gouvernement a autorisé la poursuite des exportati
de sulfure de cuivre jusqu'en avril 2021, après quoi elles ne seraient autorisées que s'il y avait des plans pour le développement de la capa
Aucune disposition légale n'exige la publication des statistiques sur les publics locaux.
La règles sur les emplois locaux existent bel et bien. Il faut lire à ce sujet il faut lire l'Article 405 quinquies du règlement minier
(https://www.google.com/url?
sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwjEk934oeXwAhWIHhQKHU8RDVsQFjAAegQIAxAD&url=http%3A%2F
%2Fcongomines.org%2Fsystem%2Fattachments%2Fassets%2F000%2F001%2F550%2Foriginal%2FJ.O._n%25C2%25B0_sp
%25C3%25A9cial_du_12_juin_2018_REGLEMENT_MINIER__Textes_coordonn%25C3%25A9s.pdf
%3F1553851275&usg=AOvVaw3HHtVw6TJ_52YxvK90x1hW) qui reprend le quota minimal d’employés congolais par catégorie aux
d’un projet minier. L'Article est ainsi libellé : Le titulaire des droits miniers ou de carrières, l’amodiataire et les détenteurs d’agrément au
traitement ou de transformation doivent se conformer à la législation du travail en matière d’emploi, plus particulièrement la réglementat
étrangers en ce qui concerne les pourcentages autorisés, celle fixant la liste des emplois interdits aux étrangers ainsi que la réglementatio
conditions d’engagement des étrangers.
Non, le gouvernement n’a pas publié d’évaluation initiale servant de base à la politique en matière de contenu local.
A compétences égales, le titulaire des droits miniers ou de carrières, l’amodiataire et les détenteurs d’agrément au titre d’entité de traitem
transformation recrutent en priorité des nationaux. Le rapport assoupliITIE 2018, 2019 et premier semestre 2020 donne à la page 261 le
les emplois créés dans le secteur extractifs de 2017 à 2019 selon l'Office National de l'emploi qui a la mission de faire le suivi et tenir les
Les statistiques sur l'emploi sont publiées dans le site ITIE dans l'onglet télédéclaration que nous avons maintes fois cité dans ce question
ventillés par entreprise, sous-traitance et par genre.
L'exigence de transformation locales est nouvelle en RDC et remonte au code minier revisé. Il est à noter qu'il n'existe pas une entité de
RDC;
Non, aucune règle n’exige la publication de statistiques sur l’écoulement de la production sur le marché local.
Non, il n'y a aucune preuve qu'une étude de base a été réalisée.

Il n'existe pas aà ce jour une seule usine de transformation locale des produits miniers en RDC et l'ITIE ne publie aucune donnée.
Aucune usine de transformation locale des produits miniers n'est operationnel en RDC.
Sur base de l'Exigence 2.5 de la norme ITIE 2019 sur la Propriété effective que la RDC s'appui pour exiger la publication de l'informatio
des propriétaires réels. (a) Il est recommandé que les pays mettant en oeuvre l’ITIE tiennent un registre public des bénéficiaires effectifs
font une demande de licence ou de contrat pétrolier, gazier ou minier, de production ou d’exploration, ou y détiennent une participation d
inclure l’identité de leurs bénéficiares effectifs, leur degré de participation, et les modalités_x000D__x000D_
d’exercice de cette participation ou du contrôle desdites entreprises. Dans la mesure du possible, les informations concernant la propriété
être intégrées dans la documentation à_x000D__x000D_
déposer par les entreprises auprès des régulateurs des sociétés, des administrations boursières ou des organismes chargés de l’octroi de li
secteur extractif. À compter du 1er janvier 2020, il est exigé que les pays mettant en oeuvre l’ITIE demandent_x000D__x000D_
– et que les entreprises divulguent publiquement – les informations relatives à la propriété_x000D__x000D_
effective. Cette obligation s’applique aux entreprises qui font une demande de licence ou de contrat pétrolier, gazier ou minier, de produ
d’exploration, ou y détiennent une participation directe et l’information devra inclure l’identité de leurs bénéficiaires effectifs, leur_x000
degré de participation et les modalités d’exercice de cette participation ou du contrôle desdites entreprises.
La RDC dispose d'un projet d'un décrét sur la divulgation de la propriété réelle des entreprises extractives qui n'est pas encore signé.
Non, les entreprises ou l’autorité de régulation ne publient pas les noms des fournisseurs. Ni dans le rapport ITIE-RDC, ni dans le Minis
noms des fournisseurs dans le secteur extratif sont divulgués.
Non, les propriétaires réels des fournisseurs de l’industrie extractive n’ont pas été divulgués, dans aucun cas connu.Ni dans le rapport IT
Ministère de mines les noms des propriété réels des fournisseurs dans le secteur extratif sont divulgués. Et pourtant l'Exigence 2.5 de la n
parle.
Dans le programme national et stratégie énergétique la RDC a publié en Août 2013, le rapport Energie durable pour tous à l'horizon 203
constat de l'accès aux énergies renouvelable a été fait avant les projections à l'horizon 2030.
Dans les prévisions de la loi des finances pour l'exercice 2021, le Gouvernement s'est fixé l'objectif d'électrifier 145 territoires et 15 nouv
province par l'énergie solaire avec un crédit de 20.366.395.861 CDF et le lancement des travaux du barrage hydroélectrque de Ruzizi III
10.847.413.332 CDF
Question non applicable au secteur minier.


Non, le gouvernement ou une entreprise d’État ne publient pas d’estimations des émissions de carbone ou de méthane associées aux acti
https://resourcedata.org/document/rgi21-loi-de-bakajika-1973_x000D__x000D_https://resourcedata.org/document/rgi21
https://resourcedata.org/document/rgi21-com-position-paper-to-mc
https://resourcedata.org/document/rgi21-site-web-du-ministre-des-mines
https://resourcedata.org/document/rgi21-site-web-itierdc
https://resourcedata.org/document/rgi21-site-web-du-ministre-des-mines
https://resourcedata.org/document/rgi21-site-web-du-cadastre-minier_x000D__x000D_https://resourcedata.org/docume
https://resourcedata.org/document/rgi21-norme-itie-2019_x000D__x000D_https://resourcedata.org/document/rgi21-sit
https://resourcedata.org/document/rgi21-site-web-du-cadastre-minier
https://resourcedata.org/document/rgi21-com-position-paper-to-mc_x000D__x000D_https://resourcedata.org/documen
https://resourcedata.org/document/rgi21-site-web-du-ministre-des-mines_x000D__x000D_https://resourcedata.org/doc
https://resourcedata.org/document/rgi21-site-web-du-cadastre-minier_x000D__x000D_https://resourcedata.org/docume
https://resourcedata.org/document/rgi21-site-itierdc
https://resourcedata.org/document/rgi21-site-itierdc_x000D__x000D_https://resourcedata.org/document/rgi21-com-pos
https://resourcedata.org/document/rgi21-norme-itie-2019
https://resourcedata.org/document/rgi21-estatmines--rdc
https://resourcedata.org/document/rgi21-site-web-itie
https://resourcedata.org/document/rgi21-rapport-de-la-banque-centrale-du-congo_x000D__x000D_https://resourcedata
https://resourcedata.org/document/rgi21-statistiques-de-production_x000D__x000D_https://resourcedata.org/documen
https://resourcedata.org/document/rgi21-site-web-du-ministre-des-finances
https://resourcedata.org/document/rgi21-itiedemocratic-republic-of-congo
https://resourcedata.org/document/rgi21-rapport-itierdc-20172018
https://resourcedata.org/document/rgi21-rapport-sur-letat-mansuel-de-recouvrement-des-recettes-issuels-du-secteur-de
https://resourcedata.org/document/rgi21-regelement-minier-2018_x000D__x000D_https://resourcedata.org/document/
https://resourcedata.org/document/rgi21-loi-n-08010-du-07-juillet-2008-fixant-les-regles-relatives-a-lorganisation-et-a-la
https://resourcedata.org/document/rgi21-regelement-minier-2018
https://resourcedata.org/document/rgi21-site-web-de-ministere-de-finance_x000D__x000D_https://resourcedata.org/do
https://resourcedata.org/document/rgi21-site-web-de-ministere-de-finance
https://resourcedata.org/document/rgi21-site-webe-ministre
https://resourcedata.org/document/rgi21-com-position-paper-to-mc_x000D__x000D_https://resourcedata.org/documen
https://resourcedata.org/document/rgi21-statut-gecamines
https://resourcedata.org/document/rgi21-ministre-du-budget
https://resourcedata.org/document/rgi21-igf
https://resourcedata.org/document/rgi21-loi-de-finance
https://resourcedata.org/document/rgi21-decret-num-1917-du-25-nov2019_x000D__x000D_https://resourcedata.org/do
https://resourcedata.org/document/rgi21-ordonnanceloi-87005-fixant-la-composition-lorganisation-et-le-fonctionnement
https://resourcedata.org/document/rgi21-norme-itie-2019_x000D__x000D_https://resourcedata.org/document/rgi21-co
https://resourcedata.org/document/rgi21-arrt-ministriel-sur-la-transformation-des-produits-miniers-en-rdc-pdf
https://resourcedata.org/document/rgi21-projet-loi-des-finances-2011
https://resourcedata.org/document/rgi21-convention-gecamines
Democratic Republic of Congo (oil and gas)

2017 RGI Score
1.1 Licensing 46
1.1.2 Cadaster 0
1.1.4 Pre-licensing round practice .
1.1.4a Qualification criteria disclosure .
1.1.4c Licensing process rule disclosure .
1.1.6a License applicant disclosure .
1.1.10a Recent contract disclosure .
1.2 Taxation 71
1.2.5d 100
1.3 Local impact 33
3.4 Rule of law 6
3.7 Open data 16
PERFORMANCE BANDS
Good
2020 Interim Evaluation 2021 RGI Score Trend Satisfactory
35 38 13 Weak
Poor
62 60 16 Failing
65 64 18
50 50 -15
80 80 0
20 20 .
50 50 0
88 88 88
100 100 100
100 100 100
50 50 50
100 100 100
100 100 50
100 100 0
100 100 100
100 100 100
100 100 0
. . .
. . .
. . .
. . .
75 75 25
100 100 0
100 100 0
0 0 0
100 100 100
. . .
. . .
. . .
. . .
35 35 0
20 20 0
50 50 0
25 10 0
0 0 0
50 20 0
100 100 0
100 100 0
50 50 0
50 . .
50 50 0
80 75 4
97 90 13
100 80 -20
100 100 20
90 90 40
90 83 6
100 100 0
80 100 20
90 50 0
100 100 0
100 100 0
100 87 10
100 80 -20
100 100 20
100 80 30
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
67 67 0
100 100 0
0 0 0
100 100 0
0 0 0
0 0 0
85 70 0
100 70 0
70 70 0
58 58 25
100 100 50
100 100 0
100 100 100
. 100 .
. 100 .
0 0 0
0 0 0
. 0 .
100 100 50
100 100 0
100 100 100
0 0 0
0 0 0
100 100 0
100 100 0
100 100 0
. . .
. . .
50 50 50
100 100 100
0 0 0
43 45 20
0 0 0
0 0 0
80 100 20
80 100 20
80 100 20
33 33 33
0 0 0
100 100 100
0 0 0
100 100 0
100 100 0
. . .
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
. . .
. . .
. . .
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
. . .
. . .
. . .
. . .
. . .
80 80 48
80 80 0
80 80 0
80 80 80
. . .
. . .
50 50 40
0 0 0
100 100 80
32 37 17
35 35 2
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
. . .
0 0 0
0 0 0
. . .
75 75 0
0 0 0
100 100 0
100 100 0
100 100 0
100 100 10
100 100 20
100 100 0
29 39 31
0 0 0
0 0 0
50 100 50
100 100 0
0 100 100
0 0 0
0 0 0
0 . .
0 . .
100 100 100
100 100 100
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
12 17 5
13 24 2
9 7 2
12 11 -1
6 5 -1
6 6 -11
9 10 3
29 53 37
ANCE BANDS
Scores over 75
Scores 60-74
Scores 45-59
Scores 30-44
Scores under 30
Democratic Republic of Congo (oil and gas)




follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license


cover areas/blocks?

given area/block?

licensing process?

terms?


processes?

negotiation rules?


blocks allocated?





companies?














companies?

companies ?


shares?


companies?





disclosed?


disclosed?

disclosed?

disclosed?

development?



plans?


adhered to?

use?








servicing)?


timeframe?



volume?

volume?


government?

by the SOE?



by the SOE?

ventures?
in joint ventures?



conduct?



exports?
readable?



fiscal rule?


audit timeframe?



expenditures?
received?

national debt?



areas?

government?


resource revenues?



stream?






fund?

report?




held?



financial reports?







cover?











identities?



provision?

expenditure


projects?


the sector?
2021 2021
Letter Score
state.
resources.
C = An SOE.
A = The government awards licenses/contracts via open bidding rounds according to a sealed bid A .
process.
reserves.
A = The most recent publicly available data covers 2019 or 2020. C 20
documentation.

JSON).
format.
elements.
elements.


format only.
A = Yes, the registry includes information on both assigned and unassigned areas/blocks. B 50
A = Yes, the law requires the licensing authority to publicly disclose a list of biddable or A 100
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
A = Yes, the licensing authority disclosed the list of companies that submitted bids/applications, E .
in all known cases.
A = Yes, the licensing authority disclosed the identity of the winning bidder/applicant, in all E .
known cases.
any known cases.
A = Yes, the licensing authority has disclosed the list of areas/blocks allocated, in all known E .
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.
A = Yes, the law requires public disclosure of beneficial owners of extractive companies. B 50

companies.
A = Yes, all beneficial owners of extractive companies have been disclosed, in all known cases. C 20
known cases.
cases.
A = Yes, the government has publicly disclosed all the signed licences/contracts. E .
to 2019.
C = An SOE.
A = Companies receive licenses/contracts or concessions to explore, extract and sell extractive D .

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
companies.
shares.
authority.
retained by SOEs.
companies.
2016 EITI Standard.




disclosed.
known exceptions.
plans.
plans.
government.
controlling) share.
companies.
companies.
A = Yes, the law specifies the rules governing fiscal transfers between the government and the C 0
SOE.
2018.
2018.
operations.
operations.
external body.
A = No, the SOE did not engage in any non-commercial activities. A 100
A = Yes, the SOE publicly disclosed the amount spent on each non-commercial activity. D .
A = Yes, the SOE's annual financial statements were audited over the most recently completed B 0
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
for each sale.
in the aggregate.
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
A = Yes, the SOE publicly discloses the costs and revenues deriving from its participation in B 80
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
and exports.
documentation.

JSON).
to the fiscal rule.

governments.
governments.
A = Yes, the law specifies which subnational agencies receive the extractive resource revenues C 0
A = Yes, for each subnational government the central government has publicly disclosed the D 0
transferred.
2018.
stream.

A = Yes, the country has multiple natural resource funds. C .
A = Yes, the law includes numeric rules governing the size of withdrawals from the fund. D .
from the fund.
A = Yes, the law requires that deposits and withdrawals are recorded in the annual budget and D .
A = Yes, the law includes numeric rules governing the size of deposits into the fund. D .
into the fund.
A = Yes, the sovereign wealth fund's most recent publicly available report specifies the size of F .
size of the fund.
A = Yes, the numeric rules governing the size of withdrawals from sovereign wealth funds have F .
publicly disclosed.
A = Yes, the government has adhered to the rules governing the size of deposits into the F .
publicly disclosed.
A = Yes, the law prohibits the fund from investing in domestic assets without budgetary D .
approval.
budgetary approval.
A = Yes, the law prohibits the fund from investing in certain asset classes or investment types. D .
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
A = Yes, the law requires the fund to produce annual financial reports. D .
reports.
A = Yes, the law requires the fund's annual financial reports to be periodically audited. D .
A = Yes, the law requires the legislature to review the fund's annual financial reports. D .
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
enter details.


company.
country.

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
A = Yes, since 2019 the government has published local employment statistics, disaggregated by A 100
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
A = Yes, since 2019 the government has published processing statistics, disaggregated by E .
company.
country.
to 2019.
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
A = Yes, the SOE publishes information on expenditure for exploration and appraisal of projects C 20
2018.

2020.
2021 Criteria

The government awards licenses/contracts via open bidding rounds according

to a sealed bid process.
The most recent publicly available data covers 2015 or earlier years.

elements.

details online.
No, the registry excludes information on unassigned areas/blocks.
areas/blocks.
process.
Yes, the law requires the licensing authority to publicly disclose a list of
Yes, there is a publicly documented policy for public disclosure of beneficial
owners of extractive companies.
In or prior to 2020, the disclosure of beneficial ownership information was
pursued, but disclosures ultimately contained legal ownership information (at
least in part).
licences/contracts.
The fiscal system is a combination of one or more of: receiving

licenses/contracts, production-sharing agreements and service contracts.


CSV, TSV or JSON).

2020.
companies.
companies.

tax authority.
authority.
timeframe.

2017 or 2018.



publicly disclosed.

disclosed.
management plans.


the government.

No, there are no rules governing fiscal transfers between the government and
the SOE.
2019 or 2020.
2019 or 2020.
and operations.
activities.
No, the SOE did not engage in any non-commercial activities.
The SOE has not engaged in non-commercial activities from 2019 onwards.
No, the SOE's annual financial statements were not audited over the most
recently completed audit timeframe.

its production.

participation in joint ventures, covering a fiscal year ending in 2016, 2017 or
2018.

government.


received.
revenues.
No rules specify which subnational agencies receive the extractive resource

revenues transferred from the central government.

No, the central government has not publicly disclosed the amount of revenues
transferred.
No, the country has no natural resource funds.


minerals.
statistics.
statistics.


supliers.

identities.
Yes.
Yes.

appraisal of projects that are not yet producing oil or gas, in a report covering
a fiscal year ending in 2015 or earlier.
to 2019.
sector.
2021 Justification
Le principe de la propriété de l'Etat sur les ressources naturelles dont les hydrocarbures demeure et reste inchangé. Il repose sur la combi
dispositions de la constitution de la RDC, de la loi portant régime général des hydrocarbures et de la loi dite foncière justifie cette répons
En effet, la Constitution affirme dans ses dispositions de l'article 9, la souveraineté permanente de l'Etat
naturelles : le sol, le sous sol, les eau, les forêts, les espaces aériens, lacustre et maritimes congolais ainsi que sur la mer territoriale cong
continental. Les dispositions de l'article 3 du code des hydrocarbures consacrent le princip
l'Etat sur les hydrocarbures du sol ou du sous sol decouvertes ou non découverts sur l"ensemble du territoire y compris sur les espaces la
mer territoriale congolaise la zone exclusive et le plateau continental. Les hydrocarbures produits restent la propriété de l'Etat jusqu'au po
l'exportation. Bien avant ces deux textes, le code foncier avait déjà consacré le principe de la propriété inaliénable, e
imprescriptible de l'Etat sur le sol à l'article 53
Selon les dispositions de l'article 40 de la loi portant régime général des hydrocarbures, c'est le Ministre ayant les hydrocarbures dans ses
octroit les droits d'hydrocarbures aux entreprises privées congolaises ou étrangères en association avec la Société nationale Sonahydroc à
procédure d'appel d'offre prévue à la section 2 de la même loi Aux termes des dispositions de l'article 14 point c) du Decre
avril 2016 portant Règlement d'Hydrocarbures, la compétence d'octroi de l'autorisation de la prospection, et des droits d'exploration et d'
hydrocarbures rentre dans les attributions du Ministre National en charge des Hydrocarbures.
La procédure d'octroi est prévue et décrite par les dispositions des articles 36 à 38 du code des hydrocarbures, 61 alinéa 3 à 74 du Règle
d'hydrocarbures. Il s'agit de la procédure relative à l'appel d'offre publique ou à défaut l'appel d'offre restreinte.
Il y a lieu de signaler que cette procédure est le pri
et n'est pas la seule procédure étant donné que le législateur prévoit à l'article 37 la possibilité de recourir à la procédure d'appel d'offre re
où le potentiel d'hydrocarbures du bloc pétrolier concerné n'est pas suffisamment démontré ou en considération de la géologie dudit bloc
Voici les informatiosntrouvés sur le site du Ministère des hydrocarbures sur les réserves à ce lien: https://www.hydrocarbures.gouv.cd/?A
PETROLIER-13
a) Concession Offshore
Les réserves pétrolières de la concession réévaluées en 2002 se présentent de la manière suivante :
• Réserves prouvées : 35.197.789 barils
• Réserves probables : 21.981.195 barils
• Réserves possibles : 36.193.539 barils
b) Concession Onshore
Les réserves des concessions en exploitation sont définies comme suit :
• Réserves prouvées à développer 1.140.400.000 barils
• Réserves restantes productibles 20.323.000 barils
c) Gaz associé au pétrole

Offshore : 20 milliards de m3
Onshore : 480.5 à 657.5 BSCF (Billion Standard Cubic Feet)
Cependant, la date de publication de ces données n'est pas connue. Il faut ajouter que le rapport ITIE 2018, 2019 et premier semestre 202
aux pages 146 t 147 sur les ressources potentielles d’hydrocarbures de la RDC et qui réparties entre quatre bassins distincts :
• La Cuvette centrale (800 000 km²) a été découpée en 32 blocs pour l’attribution de concessions d’exploration pétrolière ;
• Le Graben Albertine (20 000 km²) comprend 5 blocs de concessions pétrolières ;
• Le lac Kivu (2400 km² dont 50 % en territoire de la RDC, 50 % en territoire rwandais) contient du gaz méthane ;
• Le Graben Tanganyika (lacs Tanganyika, Upemba et Moero), sous et autour duquel du pétrole a été détecté – 10 blocs ont été définis p
concessions.
Sur base de ces élements, je pense que la réponse devrait être B.
Les informations sont sur ligne, mais elles ne sont pas actualisées.
Les données sur les réserves disponibles ici sont sous format utilisable et facile à copier. Le lien est le suivant : https://www.hydrocarbur
AMONT-PETROLIER-13 Les informations du rapport ITIE 2018, 2019 et premier semestre 2020 est sous format PDF.
IL existe un registre public dans le lien du rapport ITIE/RDC qui livre les informations sur les droits pétroliers octroyés les titulaires de
les coordonnées avec les dates y relatives, la durée, les lieux et le type de droit octroyé. Les noms des entreprises detenant les parts dans
accessibles dans les contrats liees a la portail. _x000D__x000D_
_x000D__x000D_
Cependant il y a lieu de faire observer que les dispositions de l'article 15 point K) du Règlement d'hydrocarbures prévoient dans les attr
Secrétaire Général de l'administration des hydrocarbures, la tenue du registre des droits et autorisations spécifiques délivré par le Ministr
hydrocarbures. Ce registre n'existe ou n'est pas accessible pour le publique.
Le site de lTIE/RDC conserve en ligne avec un lien un registre public et accessible en ligne qui reprend les titres pétroliers octroyés par
Malgré le fait que le registre d'ITIE/RDC affiche ces informations et est acessible, il y a lieu de faire remarquer qu'aucun registre d
des droits et titres d'hydrocarbures ouvert au public pour consultation n'est disponible ni au cabinet du Ministre d'Hydrocarbures ni dans
Secrétaire Général aux Hydrocarbures. Et ce, en contradiction avec les dispositions legales.
dispositions de l'article 42 du code des Hydrocarbures, les droits d'Hydrocarbures sont inscrits dans le registre tenu par le Ministre des h
Le Règlement d'Hydrocarbures attribue la charge de la tenue du registrement des droits d'hydrocarbu
Général aux Hydrocarbures (Article 15 du Règlement d'Hydrocarbures). Nous n'avons pas trouvé pareil registr
descente dans ses services. Le decret du Premier Ministre N° 11/26 du 20 mai 2011 exige la pu
contrats portant sur les ressources naturelles sans faire obligation de la tenue d'un registre d'inscription des contrats et autres droits d'hyd
Certains contrats d'hydrocarbures sont affiché sur le site du Ministère des hydrocarbures.
Il existe un registre dans le lien du rapport ITIE RDC. Le registre affiché dans ce lien comprend les informations relatives aux zones ou r
l'étendue desquelles les droits d'hydrocarbures sont attribués. Mais la deuxième partie de la réponse A porte sur les zones non attribuées.
justifiée par le fait que l'étendue de provinces renseignées ne couvre toujours pas des gisements d'Hydrocarbures._x000D__x000D_
_x000D__x000D_
Bien que la loi et le Règlement d'hydrocarbures ont prévu l'existence et la tenue du registre de contrats d'hydrocarbures, dans la pratique
pas et en plus, Il n'existe pas un cadastre d'hydrocarbures comme c'est le cas dans le secteur minier avec un registre ouvert et accessible a
Nous avons pu trouver le registre au niveau des données ITIE avec les noms des entreprises, type de contrat et zones d'interventions ains
ou partenaires dans le projet pétrolier. Au niveau de l'Adminstration des Hydrocarbures, le registre n'est pas access
Le législateur a prévu à l'article 36 alinéa 2 que la selection des entreprises pétrolières soumitionnaires en réponse à l'appel d'offre publiq
base des critères techniques et financiers définis par le Ministre des Hydrocarbures et approuvés par le Conseil des Ministres.
Il ressort de la combinaison des articles 60 alinéa 4, 61 troisième tiré, 62 et 63 premier et deuxième tiés du Règlement d
que les critères de selection sont définis au préalable et soumis à l'approbation du Gouvernement en Conseil des Ministres avant l'appel d
Les Termes de Référence et le Cahier des charges relatifs sont définis par la commission nommée par le Ministre des Hydroc
Pour terminer, les articles 72 et 73 du Règlement d'Hydrocarbures donnent le contenu des critères techniqu
l'Avis à Manifestation d'Intérêts.
Bien que la loi et le Règlement d'hydrocarbures ne font pas de manière expresse, obligation au Ministre de publier la liste de conditions d
négociation, cette obligation existe et découle de l'interprétation des articles 36 alinéa premier et deuxième du code d'hydrocarbures, 62,
Règlement d'Hydrocrbures. En effet, le Ministre a l'obligation de lancer un avis à manfesta
la presse nationale et internationale. Aux termes des dispositions de l'article 62 du Règlement d'Hydrocarbures, le Ministre selectionne s
définis dans l'avis à Manifestation d'Intérêts. Ce qui revient à dire que ces critères qui sont des conditions techniques et financières à rem
entreprises pétrolières en course sont comprises dans l'Avis à Manifestation d'Intérêt. Une des étapes de la procédure d'appel d'offres pré
troisième tiré du Règlement d'ydrocarbures est: "la publication dans la presse nationale et internationale du dossier d'appel d'offre". Ces c
parmi les éléments du dossier. A L'article 67, il est dit que l'offre qui ne satisfait pas à une des exigences de l'avis à manifestation d'intér
Bien que la loi et le Règlement d'hydrocarbures ne font pas de manière expresse, obligation au Ministre de publier la liste de conditions d
négociation, cette obligation existe et découle de l'interprétation des articles 36 alinéa premier et deuxième du code d'hydrocarbures, 62,
Règlement d'Hydrocrbures. En effet, le Ministre a l'obligation de lancer un avis à manfesta
la presse nationale et internationale. Aux termes des dispositions de l'article 62 du Règlement d'Hydrocarbures, le Ministre selectionne s
définis dans l'avis à Manifestation d'Intérêts. Ce qui revient à dire que ces critères qui sont des conditions techniques et financières à rem
entreprises pétrolières en course sont comprises dans l'Avis à Manifestation d'Intérêt. Une des étapes de la procédure d'appel d'offres pré
troisième tiré du Règlement d'ydrocarbures est: "la publication dans la presse nationale et internationale du dossier d'appel d'offre". Ces c
parmi les éléments du dossier. A L'article 67, il est dit que l'offre qui ne satisfait pas à une des exigences de l'avis à manifestation d'intér
L'autorité qui délivre les licences (contrats d'hydrocarbures) est le Ministre des hydrocarbures qui est différents de la principale et unique
d'hydrocarbures (SONAHYDROC) SOE. La loi définit la mission de la SONAHYDROC qui est différente de celle du Ministre des hydr
niveau, je peux affirmer bel et bien qu'il sont différents quand bien même qu'aucun article ne fait expressement référence à la différence
MAis en lisant les missions, on se rend compte qu'ils sont différents.
En lisant les articles ci-dessous, on comprend bel et bien que l'autorité de délivrance ou qui attribue les licences (contrats d'hydrocarbure
L'Article 41 de la loi d'ailleurs veut que tout contrat signé par le ministre soit encore approuvé par le Président de la République qui est a
SONAHYDROC.
Donc, la réponse est A.
Article 26
L'autorisation de prospection est accordée par arrêté du Ministre ayant les Hydrocarbures dans ses attributions.
Article 27
L'autorisation de prospection confère à son bénéficiaire, dans un bassin sédimentaire déterminé, le droit non exclusif d'effectuer des trav
l'article 2, point 29, de la présente loi.
Article 35
Le Ministre ayant les Hydrocarbures dans ses attributions met en concurrence les personnes morales de droit congolais ou de dût étrange
des droits d'exploration et d'exploitation sur un bloc, conformément aux dispositions de la présente loi et aux modalités fixées par le règl
d'hydrocarbures.
Article 40
A la suite de la procédure d'appel d'offres, le Ministre ayant les Hydrocarbures dans ses attributions conclut, avec la ou les personnes mo
congolais ou de droit étranger sélectionnées en association avec ta société nationale, un contrat d'hydrocarbures accordant les droits d'exp
d'exploitation sous la forme d'un contrat de partage de production ou d'un contrat de services.
Article 41
Les contrats d'hydrocarbures et leurs avenants sont signés par les Ministres ayant respectivement les Hydrocarbures et les finances dans
après délibération en Conseil des Ministres.
Ils ne produisent leurs effets qu'après leur approbation par ordonnance du Président de la République.
http://www.leganet.cd/Legislation/Droit%20economique/Code%20Minier/Loi.15.012.01.08.2015.html
Aucun appel d'offres n'a été publié pendant la période de recherche..

Les dispositions de l'article 36 alinéa quatrième du Code des Hydrocarbures exigent à ce que la liste des entreprises pétrolières de droit c
étranger soumissionnaires et celles des entreprises selectionnées soit rendue public dans la presse nationale ou internationale, dans le Jou
RDC et sur le site web du Ministère des Hydrocarbures. Les dispositions de l'aticle 68 alinéa
Règlement d'Hydrocarbures invite le Ministre d'Hydrocarbures, après délibération du dossier final en Conseil des Ministres et notificatio
selectionnées et non selectionnées, à publier la liste des entreprises selectionnées.
Les dispositions de l'article 36 alinéa quatrième du Code des Hydrocarbures exigent à ce que la liste des entreprises pétrolières de droit c
étranger soumissionnaires et celles des entreprises selectionnées soit rendue public dans la presse nationale ou internationale, dans le Jou
RDC et sur le site web du Ministère des Hydrocarbures. Les dispositions de l'aticle 68 alinéa
Règlement d'Hydrocarbures invite le Ministre d'Hydrocarbures, après délibération du dossier final en Conseil des Ministres et notificatio
selectionnées et non selectionnées, à publier la liste des entreprises selectionnées.
Les dispositions de l'article 15 point K) du Règlement d'hydrocarbures prévoient du Secrétaire Général de l'administration des hydrocarb
registre des droits et autorisations spécifiques délivré par le Ministre des hydrocarbures. Cependant, le Règlement d'Hydrocarbures dit qu
administratives pour acceder le registre. Comme ca, il n'ya pas d'obligation de publier une liste des zones ou parcelles dans le sens du RG
Il en est de même des dispositions de l'article 15 du même texte qui reprend les missions du Ministre des Hydrocarbures
Le législateur a prévu à la section 7 du Chapitre 3 du Code des Hydrocarbures, la possibilité pour l'entreprise non retenue, d'introduire un
décision d'octroi. Les dispositions de l'article 78 du Règlement d'Hydrocarbures donnent le délai dans lequel, ce recours peut être introdu
l'autorité d'octroi et la forme qu'il doit revêtir. Le délai est de cinq jours qui suivent la publication, le recours doit être introduit par lettre
accusé de reception et doit être motivé envue d'un règlement à l'amiable. Le Titre VII et le
du Code des Hydrocarbures qui est consacré au règlement des différents prévoit à l'article 182 que les litiges relatifs aux activités d'hydro
règlés à l'amiable. En cas d'échec, il est fait recours à l'arbitrage international. La contestation liée à la procédure d'appel f'offre publique
différents.
Faute d'appel à manifestation d'intérêt envue d'accéder à un titre pétrolier durant cette période, la liste des entreprises ayant la fait la dem
exister sans appel d'offre.
Aucune source accessible ne renseigne une quelconque publication par le Ministre des hydrocarbures de la RDC n'a pas rendu public la l
soumissionnaires en réponse à l'appel d'offre en vue d'accès aux titres pétroliers. Ce qui rend la divulgation de cette liste sans objet.
Dans le même ordre d'idées que le commentaire à la question précedente, la publication de la liste des zones ou parcelles attribuées devie
donné que la liste des candidats et des droits atribués ou à attribuer n'est pas disponible.
Le Code des hydrocarbures n' a pas prévue une disposition claire qui oblige les Haut fonctionnaires publics à divulguer leurs participatio
entreprises extractives. Il existe un code de Conduite de l'Agent Public de l'Etat. Même ce code
obligation aux agents Publics de l'Etat qui peuvent être détenteur d'actions dans les entreprises pétrolières,
Cependant l'article 99 de la Constitution de la RDC prévoit la déclaration décrite par le Président de la République et les membres du Go
patrimoine familial dont les parts sociales, Mais cette décaration n'est pas divulguée ni couverte de contrainte.
Le code des hydrocarbures à l'Article 11 donne mendant au Gouvernement d'assurer la transparence, mais ne fait pas expressement allus
de la propriéeté réelle. Toutefois, le Decret sur l'ITIE en RDC tel que modifié et complété par l'Ordonnance N°07/065 du 3 septembre 20
complétant le Décret n° 05/160 du 18 novembre 2005 portant création, organisation et fonctionnement du comité national de l’initiative
transparence dans la gestion des industries extractives en République Démocratique du Congo, en sigle « CN‐ITIE/RDC» donne, à l'Art
express au Comité National de suivre la mise en « œuvre des principes et critères de l’Initiative de Transparence dans les « industries ext
République Démocratique du Congo. Or, nous savons que parmi les principes et critères de l'ITIE, il y a la divulgation de la propriété rée
https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwjn-
MWw5ejwAhV07OAKHU0qC5cQFjAAegQIAxAD&url=http%3A%2F%2Fcongomines.org%2Fsystem%2Fattachments%2Fassets
%2F000%2F000%2F078%2Foriginal%2FGOVRDC-2007-OrdonnanceCreationComiteNationalITIE.pdf
%3F1430927766&usg=AOvVaw3VIXvZ4FC_Ez2x3-M18uQk
En plus, les rapports ITIE de la RDC font déjà un effort dans la divulgation de la propriété réelle y compris dans le secteur pétrolier. Le r
dedivulgation assouplie 2018, 2019 et premier semestre 2020 (Pages 91 à 96) consacre tout un chapitre pour expliquer en détail les effo
RDC dans la divulgation de la propriété réelle quand bien même le texte global (qui inclut les deux secteurs mines et pétrole) tarde à être
cité indique ce qui suit:
La République Démocratique du Congo est l’un des pays qui avaient souscrit au projet pilote de divulgation des propriétaires effectifs de
extractives. Et pour se conformer à la Norme 2013, elle avait recruté un Consultant pour lui proposer une définition d’un propriétaire eff
la législation congolaise (voir rapport contextuel 2016, pp49-50). Les divulgations faites sur base de cette définition avaient valu à la RD
meilleur pays en matière de divulgation de la propriété effective. Cependant, à la suite de la publication de la Norme ITIE 2016, cette dé
revue et adaptée pour se conformer aux nouvelles dispositions.
Pour rappel, la Norme 2016 avait fixé une échéance jusqu’au 1er janvier 2020 pour l’entrée en vigueur de l’Exigence 2.5 relative à la div
des propriétaires effectifs. À cet effet, les pays étaient invités à publier au 1er juillet 2017 une Feuille de route (FDR) (FDR PR ITIE-RD
2017_2018.xls - Google Drive)qui décrit les objectifs à atteindre, les défis à relever et les activités à réaliser en prévision du respect de d
l’échéance fixée.
La FDR publiée par la RDC, qu’on peut consulter sur le site de l’ITIE-RDC (http://www.itierdc.net/new_itie-rdc/), prévoyait principalem
destinées à actualiser la définition de propriétaire effectif par rapport à la Norme 2016 et doter le pays d’un cadre juridique devant régir l
propriétaires effectifs des industries extractive
En attendant la publication des textes réglementaires qui permettront aux Structures dédiées à s’activer, les informations sur les propriéta
§ sont collectées au moyen d’un formulaire envoyé aux entreprises pour leur déclaration et seules les entreprises retenues dans le périmè
de rapport ITIE sont astreintes à fournir la déclaration de leurs propriétaires effectifs ;
§ sont certifiées par la signature du formulaire de déclaration par un haut responsable de l’entreprise ;
§ sont celles valables au moment de la collecte des données pour la production du rapport ITIE et le seuil de divulgation est fixé à 25% d
Non aucun haut fonctionnaire n'a divulgué publiquement ses parts ou actions sociales dans les entreprises pétrolières.
En Janvier 2019, le nouveau Président de la République est entré en fonction. Depuis la première legislature de 2006 et il y a eu un Prési
fonction jusqu'à l'investiture du président actuellement en fonction. Plusieurs remamiements ministériels avec l'entrée et la sortie du Gou
plusieurs ministres et vice ministres. Aucun d'uentre eux n'a publié ses parts dans les entreprises pétrolières à partir de la déclaration du p
par l'article 99 de la Constitution. Cette déclaration est confidentielle et n'est pas divulgue. (Journal O
Réublique Démocratique du Congo, Numéro Spécial, Constitution de la
Les informations ont été divulguées pour les princiales entreprises pétrolières avant 2020 et ce sont les propriétés légaux. Une société pé
bourse. C'est Chevron ODS, Ltd, une Société américaine cotée à la bourse de New york.
La publication des contrats pétroliers avec leurs avenants est une obligation légale reprise par les dispositions de l'article 41 du Code des
législateur indique à la fois le délai de leur publication qui est de soixante jours ainsi que les canaux de publication qui sont le Journal O
du ministère des hydrocarbures. Le Decret du Premier Ministre N° 011/26 du 20 mai 2011 po
publier tout contrat ayant pour objet les ressources naturelles demande à chaque Ministre de, publier tout contrat conclu dans secteur d'ac
objet la recherche, l'exploration ou l'exploitation des ressorces naturelles endéans soixante jours.
Les contrats et avenants signés dans le secteurs des hydrocarbures ont été divulgués. Mais depuis 2018 et 2019 aucun nouveau contrat ou
signé pour être publié.
L'administration publique avait divulgué certains contrats pétroliers sur le site du ministère des hydrocarbures et sur le site de l'ITIE/RDC
années bien qu'actuellement il est en entretien. Néanmoins le registre mis à jour est disponible s
l'ITIE/RDC. https://www.itierdc.net/carte-de-la-rdc-cliquable/registre-petrolier/
Aux termes des dispositions de l'article 13 du code des Hydrocarbures, c'est au ministre ayant les hydrocarbures dans ses attributions que
chargede gérer le secteur et d'en assurer le contrôle.. II assure Ia regulation, le contrôle et le suivi des activités d’hydrocarbures , .... con
présente loi. Selon les dispositions de l'rticle 3 du Règlement minier, c'est encore lui q
déroulement de toutes les activités d'hydrocarbures dont la conformité du contrat à la loi et la politique du gouvernement.
Le législateur de 2015 n'a prévue aucune obligation pour le Gouvernement de soumettre les contrats d'hydrocarbures afin de ratification
Parlement pour leur validité. La seule procédure prévue pour que les contrats signés par les Ministres des Hydrocarbures et des financ
au Code des Hydrocarbures produisent leurs effets, est l'approbation de ceux-ci par l'ordonnance du Président de la République conform
dispositions de l'article 41 alinéa deuxième du code des Hydrocarbures. Cela n'exclut pas l'inte
Parlement dans le cadre de sa mission du contrôle parlementaire prévue par la constitution en son article 100 deuxième alinéa.
https://drive.google.com/file/d/1qc9ADTsYzKpBJG7VtLPTocbme1UFf9BP/view
La République Démocratique du Congo a opté en ce qui concerne la fiscalité pétrolière, un système hybride qui comprend d'une part, l'e
paiement des impôts, droits, taxes et redevance. D'autre part, les contrats de partage de production et des services.
En effet, les dispositions de l'article 125 de la loi N° 15/012 du 1er Août 2015 portant regime général des hydrocarbures énumère la liste
droits et redevances auxquels les titulaires des droits dhydrocarbures sont assujettis. Les dispositions de l'article 254 du Décret N° 16/010
portant Règlement d'Hydrocarbures ajoutent qu'ils sont exhonérés de tous les autres impôts et taxes en dehors de ceux qui sont repris à l'
La sous section 2 et 3 du titre II de la loi sont consacrées au contrat de partage de production que doit
privé bénéficiaire du droit d'hydrocarbures retenu avec la Société Nationale représentant l'Etat. La s
chapitre II du titreIV est consacrée à la fiscalité applicable au contrat de partage de production, le pargraphe 2 aux royalties de la redeva
des taxes,... http://www.leganet.cd/Legislation/Droit%20economique/Code%20Minier/Loi.15.012.01.08.2015.html
https://drive.google.com/file/d/1qc9ADTsYzKpBJG7VtLPTocbme1UFf9BP/view
Les publications se font au niveau des entreprises et non du projet. Il est à noter toutes ces publications intervient au niveau de l'ITIE, et
elles le sont par entreprise. La société civile de la RDC mène le plaidoyer afin que les publications se fassent par projet.
Les informations sur les données de production des hydrocarbures disponibles et accessibles au public sont celles publiées en 2020 dans
la Banque Centrale Congo dans le rapport contextuel ITIE/RDC 2017-2018.
Les données de production pétrolière de la RDC contenue dans le rapport ITIE/RDC de décembre 2019, relatives à l'xercice fiscal 201,
lisible par machine non-proprietaire, c.a.d. données ouvertes pronnées par la Norme ITIE. Cependant, le format n'est pas dans un API et
d'ITIE ne sont telechargeables qu'en pdf.
Le rapport ITIE/RDC 2017 publié en 2019 affiche les données sur la valeur des exportations réalisées durant l'exercice 2017 en $ US.
Les rappors des statastiques de la BCC arrêté au novembre 2019 affichent les valeurs de ces exportations d'hydrocarbures
https://www.itierdc.net/ http://www.bcc.cd/downloads/pub/condinfostat/Cond_Info_Stat_51_19.pdf
Les plus recentes données ont été publiées en décembre 2019 dans le dernier rapport ITIE/RDC et se rapporte à l'exercice fiscal 2017.
L e rapport ITIE/RDC susdit cite le rapport de la Banque centrale comme source d'informations en l'absence des déclar
Secrétariat Général aux Hydrocarbures. La valeur de la variation annuelle des exportations d'hydrocarbures qui est de 18,79% et, pour 2
cours mensuels d'hydrocarbures jusqu'en juillet 2019.
https://drive.google.com/file/d/1ZxdlURToPABno6EFNYVqYAKSYPYUjkrg/view
Les données sur les statistiques de productions et exportations sont dans les rapports ITIE et en format PDF. Les pages 148 et 149 du rap
2019 et premier semestre 2020 donne les détails sur ces statistiques
L'obligation de l'Etat à devoir publier les données relatives aux recettes publiques découlant du secteur pétrolier est reprise à l'article 10 d
du 1er Août 2015 portant régime général des hydrocarbures. Cette disposition indique le site
des Hydrocarbures et le Journal Officiel comme étant de canaux de publication. Le Règlement d'Hy
à l'article 14 qui énumère les attributions du Ministres des Hydrocarbures au point o) que le Ministre est chargé de publier annuellement
ministère des Hydrocarbures: toutes les statistiques relatives à la production, aux paiements et recettes déclarées, après la vérification par
Les informations sont publiées dans le cadre de l'ITIE par entreprise et non projet tel que le confirme le rapport de l'ITIE que le chercheu
référence.
Les informations disponibles et les plus recentes divulguées par la République Démocratique du Congo sur la valeur des recettes fiscles
dans le rapport ITIE/RDC 2017 rendu pblic en decembre 2019. _x000D__x000D_
La loi des finances 2020 telle que rectifiée affiche le tableau des recettes pétrolières pour l'exercice 2020. Le bulletin des statistiques de l
du Congo publié en Août 2019 donne le niveau de production des hydrocarbures jusqu'en juillet 2019 mais sans en dégager la valeur en
fiscales dues à l'Etat. http://minfinrdc.com/minfin/wp-content/uploads/2020/02/LE-PLAN-DE-TR%C3%89SORERIE-ACT
SECTEUR-PUBLIC-DE-LA-RDC.pdf
Les données d'ITIE sont desagrees par entreprise les plus recentes disponibles dans le secteur pétrolier sont desagrégées par entreprises.
juste ce que chaque entreprise pétrolière à payé mais sans ventilation de type de paiements effectués.
ventillation concerne seulement les perceptions par l'Etat de types d'impôts payés par les entreprises du secteur prises globalement.
Le Code des hydrocures définit les taux d'imposition sur les revenus pétroliers applicables aux entreprises pétrolières selon qu'il s'agisse
production aux articles 34 et 35, des royalties à l'article 128, la redevanvce superficiaire à l'article 129 et à la provision pour les interven
l'article 138. Ce taux varie selon que le projet est situé dans la zone fiscale A,B,C ou D définies par la même loi.
Le Législateur a prévu à la section deuxième article 128 du Code des Hydrocarbures le taux minimum pour le calcul des royalties applic
entreprises pétrolières. Il un taux correspondant à chaque zone fiscale répartie de la manière que voici: 12,5 % pour la zone fiscale A, 11
fiscale B, 9,5 % pour la zone fiscale C et 8 % pour la zone fiscale
L'Etat participe au capital social des entreprises pétrolières à travers la Société Nationale qui est la Sonahydroc.
Les dispositions de l'article 17 du Code des Hydrocarbures fixe la hauteur de cette participation de la Société Nationale Sohidroc au capi
20 %. Et la loi ajoute que ce capital ne peut être cédé. L'Etat participe au capital social des entr
à travers la Société Nationale qui est la Sonahydroc. Les dispositions de l'article 17 du Code d
fixe la hauteur de cette participation de la Société Nationale Sohidroc au capital au minmum de 20 %. Et la loi ajoute que ce capital ne p
Les entreprises pétrolières opérant en RDC sont tenues en vertu du droit commun, d'opérer les retenus à la sources de certains impôts sur
locatifs, impôts sur le revenu professionnel, la TVA sont retenus, déclarés et payés par les entreprises pétrolières qui les ont perçus dans
qu'elles font pour le compte du trésor public.
Le législateur a déterminé les règles applicables dans le partage de la production entre l'Etat et l'entreprise pétrolière.
La part minimale de la production devant revenir à l'Etat est arrêtée et calculée suivant les taux fixés à l'article 135 du code
et, cela par zone fiscale. Pour la zone fiscale A : 45% ;2. pour la zone fiscale B : 40% ;3. po
C : 40% ;4. pour ta zone fiscale D : 35%. L'article 134 prévoit que la part résiduelle qui se dég
royalties et le cost stop est partagée entre l'Etat et l'entreprise suivant un barême progressif.
de super profit oil issu d'un profit exceptionnel est partagé en faveur de l'Etat. L'excess oil qui resulte de l'excédent du cost
recurables au cours de la période du partage de production est partagé entre l'Etat et l'entreprise pétrolière à parts égales.
L'Ordonnance numéro 20/017 du 27 mars 2020 fixant les attributions de Ministères en son point 18 du B donne cette mission au Minist
Ce sont les régies financières qui sont les services du Ministère des Finances qui perçoivent les impôts et taxes du secteur des
pour l'Etat. Les services techniques du ministère des finances servent de services d'assiète pour les données de calcul des impôts
recouvrer par les régies financières. Il y a aussi lieu de retenir que la Société nationale
compte de l'Etat, sa part de production issue des contrats de partage de production.
Les Administrations fiscales précitées constatent et déterminent ce qui est dû à l'Etat à titre d'impôt ou taxe. Les entreprises pétrolières as
dans le compte du Trésor public conformément à la déclaration constatée par les services d'assiete et recouvrée par les régies financières
le type d'impôt concerné. Les dispositions de l'article 125 du code des Hydrocarbures pose
selon lequel toutes entreprises contractantes dans le secteur des hydrocarbures sont assujetties en déhors des exonérations éventuelles au
impôts, taxes, droits et redevances limitativement énumérées par le même article.
"Hormi le pouvoir d'assurer le suivi de la gestion de tous les traités, Accords, Conventions, Protocoles d’Accords et Arrangements concl
partenaires extérieurs et les organisations internationales en matière financière, le ministère des finances n'a aucun pouvoir pour auditer l
extractives. _x000D__x000D_
_x000D__x000D_
L'autorité fiscale n'a pas la charge d'auditer les entreprises extractives._x000D__x000D_
Les entreprises du porteuille peuvent être auditées par la Cour des Comptes (article 180 de la constitution) ou par l'Inspection Générale d
autres entreprises par les commissaires aux comptes."
L'autorité fiscale n'est tenue d'être périodiquement controlée. Les dispositions rèreglementaires évoquées sont générales et n'impose aucu
Cour des Comptes d'auditer périodiquement l'administation fiscale. L'article 3 de la loi organique créant la Cour des Comptes auquel le c
ne parle ni du contrôle ni de la périodicité de celui-ci. Par ailleurs, la Cour des Comptes n'est pas un organisme indépendant appropreme
Aucun audit n'a eu lieu avant ni pendant la période de la recherche. Le chercheur a une compréhension limitée du travail de la certificatio
l'Inspection Générale des Finances ( IGF) dans le cadre de l'ITIE et l'audit de l'administration fiscale. Dans le cadre de l'ITIE, la mission
certifier que les déclarations réalisées par les administrations fiscales sont sincères. C'est une option alternative prise par le Groupe Mult
coutourner le manque d'audit.
Cette question semble n'est pas adaptée à la nouvelle methodologie de validation de l'ITIE`. En ce qui concerne la RDC, le Conseil d'Ad
l'ITIE a reconnu que, dans l’ensemble, la RDC avait accompli des progre`s significatifs dans la mise en œuvre de la Norme ITIE 2016. F
correspondante, nous assumons que la situation de la RDC est proche de la note B puisque la RDC a raelisé des progres significatifs et n
satisfaisants.
Le rapport ITIE plus recente concerne l'annee 2017-2018 et a ete publie 31 decembre 2019.
L'étude d'impact environnemental et social est une exigence légale prévue par l'article 21 de la loi N° 11/009 du 09 juillet 2011 portant p
fondamentaux relatifs à la protection de l'environnement: Tout projet de développement, d’inf
d’exploitation de toute activité industrielle, commerciale, agricole, forestière, minière, de télécommunication ou autre susceptible d’avoi
l’environnement est assujetti à une étude d’impact environnemental et social préalable, assortie de son plan de gestion, dûment approuvé
_x000D__x000D_
Cette étude est propriété de l’Etat. _x000D__x000D_
L'article 157 du Code des hydrocarbures exige également cette étude
Le Code des hydrocarbures n'a pas fait de la publication des EIES dans le secteur pétrolier une exigence. _x000D__x000D_
_x000D__x000D_
Cependant, l'article 9 de la loi portant principes fondamentaux relatifs à la protection de l'environnement garantie la publicite des EIES:
a également le droit de participer, dès le début et tout au long, au_x000D__x000D_
processus de prise décisions qui ont une incidence sur son existence ou peuvent avoir un_x000D__x000D_
effet important sur l’environnement, notamment les décisions en matière d’aménagement, les autorisations de mise en chantier d’un proj
les autorisations de_x000D__x000D_
construction ou d’exploitation des installations classées, les émissions ainsi que les études_x000D__x000D_
d’impact environnemental et social. Il a le droit d’être informé de la décision finale."_x000D__x000D_
_x000D__x000D_
L'article 21 alinéa 3 prévoit que les modalités de consultation sont à définir dans le decret du Premier Ministre.
Aux termes des dispositions de l'article 157 de la loi portant régime général des hydrocarbures, tout opérateur pétrolier est tenu avant le d
activité d'hydrocarbureS de procéder à l'étude d'impact environnemental et social. L'étude d'impact social n'est pas séparé de l'étude d'im
environnemental. Les deux études sont liées et menées en une seule fois. L'article 21 de la loi portant principes fondamentaux relatifs à l
l'environnement impose la même obligation pour chaque exploitation des ressources naturelles.
La justification donnée ci-haut en ce qui concerne la publication des études d'impact environnemental vaut également ici étant donné que
dans la loi.
Nous n'avons identifier une source indiquant la publication des EIES.
Même justification que dessus.
L'article 157 prévoit que l'Etude d'Impact Environnemental et Social préalable puisse être assorti du plan de gestion environnemtale.
L'article 21 de la loi portant principes fondamentaux relatifs à la protection de l'environnement exige une étude d'impact environnementa
préalable assortie de son plan de gestion environnementale dûment approuvé pour tout projet d'exploitation des ressources, d'infranstruct
Le Code des hydrocarbures n'a pas fait de la publication des EIES dans le secteur pétrolier une exigence. _x000D__x000D_
Cependant, l'article 9 de la loi portant principes fondamentaux relatifs à la protection de l'environnement garantie la publicite des EIES:
a également le droit de participer, dès le début et tout au long, au_x000D__x000D_
processus de prise décisions qui ont une incidence sur son existence ou peuvent avoir un_x000D__x000D_
effet important sur l’environnement, notamment les décisions en matière d’aménagement, les autorisations de mise en chantier d’un proj
les autorisations de_x000D__x000D_
construction ou d’exploitation des installations classées, les émissions ainsi que les études_x000D__x000D_
d’impact environnemental et social. Il a le droit d’être informé de la décision finale."_x000D__x000D_
_x000D__x000D_
L'article 21 alinéa 3 prévoit que les modalités de consultation sont à définir dans le decret du Premier Ministre.
De toutes les sources consultées nous n'avons trouvé aucune divulgation de plans de gestion de l'atténuation de l'environnement par les o
pétroliers.
Le législateur du Code des Hydrocarbures prévoit au chapitre II du titre VII des sanctions au manquement aux obligations en amont don
environnementales y compris celle relative au plan de gestion et atténuation environnementale. La suspension du t
pouvant aller jusqu'au retrait du titre est prévue y compris les sanctions pénales
Le Code des hydrocarbures consacre la section 2 aux travaux d'abandon. A l'abandon ou arrêt du
est tenue conformément à l'article 164 du Code des hydrocarbures à remettre le site en état et à ses frais ou charge.
L'article 165 de la même loi prévoit les étapes à suivre relativement à l'obligation de remise en état qui sont:
- Identification de l'environnement le plus approprié; - Consultation de la population l
- comparaison de l'environnement initial du site avec l'environnement estimé à la fin des travaux d'exploration et/ou d'exploit
le plan d'abandondu site comprenant une estimation du coût des travaux d'abandon
Nous n'avons pas identifié des sites octroyés sous le regime legale en force ou l'ancien régime qui ont été fermés pour apprecier la pratiq
Même au niveau de l'Agence Congolaise de l'Environnement, aucun cas n' a été identifié._x0
En general les projets petroliers sont dans le phase d'exploration.
Le Code foncier de la RDC prévoit des enquêtes administratives d'occupation ou de vacance des terres avant la délivrance de titre sur un
est de même de l'article 321 du Règlement d'Hydrocarbures qui prévoit une enquête publique avant toute ocupation du site.
L'étude d'impact environnemantal et social qui doit être fait implique la consultation des communautés locales pour voir quels pour
social du projet sur leurs droits. Les dispositions de l'article 157 du code des Hydrocarbures point cinq prévoit les mesures compensatoir
populations affectées par une réinstallation, le coût et modalités d'exécution. Dans la gestion et atténuation d'im
l'indemnisation des occupants ou leur délocalisation sont des mesures généralement envisagées. Bien que la loi n'a pas prévu le standar
applicable._x000D__x000D_
Ces principes sont aussi inclus dans le code de l'environnement.
Les entreprises pétrolières opérant en RDC négocie librement avec les victimes souvent avec l'aide de l'administration publique du secte
dans le cadre du plan de gestion environnementale et sociale que ces indemnisations sont envisagées. Car l'article 24 point b, prévoit lors
publique de recueillir les nformations sur la nuture des droits que pourraient détenir des tiers sur la zone affectée par le projet. C'est au n
enquête que les droits des communautés pouvant être délocalisées est constatée. Mais le législateur du code des hydrocarbures n'a pas dé
cas dans le secteur minieur, le standars à suivre pour les indemnistations. Le Code foncier d
le même sens en exigeant à l'article 193 une enquête préalable à toute concession des terres rurales dans le but de constater la nature et l'é
tiers pourraient avoir sur les concessions demandées
Les dispositions de l'article 14 du Code des Hydrocarbures posent le principe de la création de la Société nationale des Hydrocarbures qu
conformément à la loi. La Cohydro a été créée par le Décret-loi n° 245 du 9 août 1999 portant création et statuts d’une entreprise publiq
Congolaise des Hydrocarbures. Avec l'adoption de la loi portant régime général des hydrocarbures en 2015, cette dernière sera transform
sur base de l'article 14.
Aux termes des dispositions de l'article 134 alinéa premier, la part résiduelle de la production qui se dégage après déduction des royalties
partagée entre l'Etat et la compagnie pétrolière suivant un barème progressif. Et la part de la production qui revient à l'Etat est gérée par l
en l'occurence la Sonahydroc.
Lorsqu'elle opere comme societé _x000D__x000D_

commerciale, le paiement des dividendes, impots est taxes sont déterminées par la législation fiscale (DGI, DGDA, DGRAD), douanière
s’appliquent à tous les contribuables y compris les EPE. Pour les cessions de
/pétroliers) ou des parts du capital (parts sociales/actions), les règles applicables sont déterminées par la Loi n°08/008 du 7 juillet 2008 p
générales sur le désengagement de l’Etat des EPE et le Décret n° 13/003 du 15 janvier 2013 relatif aux conditions et modalités de cession
ou actions de l'Etat aux personnes physiques ou morales de nationalité congolaise et/ou aux salariés. _x000D__x000D_
_x000D__x000D_
Cependant, aucune regle n'existe lorsque _x000D__x000D_
la société nationale represente l'Etat dans les partenariats et comment elle doit transferer les parts de production collectes dans ce rôle.
Les données les plus récentes concernent l'exercice 2019 et sont disponibles sur le site, onglet "télédéclaration".
Les données les plus récentes concernent l'exercice 2019 et sont disponibles sur le site, onglet "télédéclaration".
Aucune loi meme OHADA n'exige la publication des états financiers. Le cadre OHADA inclut l'obligation de publicité des états financie
consiste au déport par l'entreprise de ses états financiers auprès du greffe du tribunal ou a organisme de l'Etat qui en assure la publication
Entant que des entreprises commerciales à part entière, les entreprises du portefeuille de l'Etat ont l'obligation selon l'OHADA de dispos
d'audit indépendant (Cfr Article 829-1 de l'acte uniforme des sociétés commerciales) qui ont entre et autre commission, l'exament de con
des dités entreprises, le processus d'élaboration des rapport financier et l'éfficacité de système de controle interne (Commissaires au x co
l'article 702 du meme acte uniforme). Les artciles 24 à 39 de la loi sur la cours des comptes donnent mandat à la
de vérifier les comptes des entreprises de l'Etat.
La loi en vigueur ne fait pas obligation à l'entreprise nationale de soumettre son rapport annuel au Parlement, Mais ses préogatives const
Parlement peut initier une mission de contrôle sur les activités de l'entreprise nationale ou demander des explications ou éclaircissements
faire des recommandations.
La SONAHYDROC effectue les opérations commerciales et privées. En vue de moderniser les infrastructures de transport et de stockag
pétroliers à travers la RDC, l'entreprise FTL PIPELINE a signé un ''partenariat exclusif et stratégique'' avec SONAHYDROC, la société
hydrocarbures de la République démocratique du Congo. (https://actualite.cd/2019/06/08/stockage-et-transports-de-produits-petroliers-so
petroliere-de-letat)
Le code des hydrocarbure à son article 15 précise ce qui suit : La société nationale peut développer une activité commerciale propre.
A l'Article 16 du règlement des hydrocarbures, l'une des missions de la SONAHYDROC est de constituer et de maintenir pour le compte
stratégiques de tous les produits pétroliers.En plus, dans la ville de Kinshasa, la SONAHYDROC dispose des stations service pour la ven
(essence et kerozen). Donc ici la réponse c'est A
L'entreprise de l'Etat n'ayant pas effectué de dépenses sociales, la publication de celles-ci devient sans objet
Il ressort des données de certification contenues dans le rapport ITIE/RDC 2017 rendue publique en fin décembre 2019 que la Sonahydr
des entités étatiques ayant présentés les comptes audités et certifiés.
Aucune trace de publication des rapports annuels de la Sonahydroc pour la période la plus recente n'a pas été identifiée durant la recherc
web de la Sonahydroc n'est plus opérationnelle.
Ni le rapport ni le bilan de cette société nationale n'a été rendu public et accessible pour le public
Etant donne que l'entreprise ne publie pas ses rapports annuels, il est superflu d'y identifier les états financiers de la trésorerie
Aucune source disponible ne renseigne la production pétrolière par la Sonahydroc. Cela étant, la divulgation publique du volume de la p
exister sutout que qu'ele est minoritaire dans les les entreprises où elle représente l'Etat et n'a pas sa propre production.
Bien que la loi charge la SONAHYDROC à recupérer et commercialiser la part de la production revenant à l'Etat dans les contrats de pa
jusqu'à ce jour les sources consultées ne renseignent à ce jour la réception par cette société d'Etat de la part de production. La plus part d
encore dans la phase de d'exploration et cette société ne participe pas encore aux opérations de commercialisation de la production.
Le Code des hydrocarbures et les mesures d'application n'ont prévu aucune exigence et procédure relativement au choix par Sonahydroc
la part de production pétrolières
Les règles définissant la manière dont Sonahydroc devrait déterminer les prix de vente de sa production ne sont définies ni par la loi ni p
officielle et encore moins par l'entreprise
La loi s'est limitée à définir et décrire le rôle que la Société de l'Etat est appelée à jouer ainsi que ses prérogatives mais sans déterminer le
la procédure de transfère des revenus issus de la vente de la production due à l'Etat.
S'il est vrai que la loi n'exige pas que l'entreprise d'Etat publie les informations sur les ventes de la production par l'entreprise d'Etat, pare
peut être faite dans le cadre de la mise en œuvre de l'ITIE en RDC. Et la Sonahydroc est une des entités déclarantes, Si elle avait de prod
déclarer le produit de sa vente comme le font les entreprises pétrolières privées en production. Surtout en plus qu'elle doté du statut d'une
commerciale.
Jusque la l'Etat ne percoit pas une part de production en nature.

L'entreprise de l'Etat ne disposant pas de production pétrolière à vendre, la divulgation publique de la valeur de la production vendue est
partant sans objet.
Faute de production vendue, la publication des dates de ventes ne peut être envisageable
A travers les données du rapport ITIE contextuel ITIE/RDC 2017, la Société pétrolière de l'Etat Sonahydroc a publié sa participation con
opérations pétrolières avec les entreprises pétrolières privées.
A travers les données du rapport ITIE contextuel ITIE/RDC 2017, la Société pétrolière de l'Etat Sonahydroc a publié sa participation con
opérations pétrolières avec les entreprises pétrolières privées.
A la page 33 du rapport contextuel ITIE/RDC 2016 publié en 2018, il est renseigné la publication par Sonahydroc des coûts de l'ordre 99
dans les opérations au titre d'une étude revue des techniques de rendue des blocs Yema et Nganzi où elle est associée avec Surestream e
que Sonahydroc a déclaré à l'ITIE avant de l'inscrire dans ses livres comme étant une dépense quasi fiscale.
La Sonahydroc n'a pas de société filiale. Et par conséquent elle ne pouvait pas publier une liste des filiales qui n'existent pas.
La Sonahydroc n'a pas de société filiale. Et par conséquent elle ne pouvait pas publier les coûts des filiales qui n'existent pas.
La Sonahydroc n'a pas un code de conduite connu et accessible au public
Oui, les membres du Conseil d'Administration de la Sonaydroc nommés par Ordonnance présidentielle N°17/035 du 17 juillet 2017 sont
différents et indépendant des membres du Gouvernement. _x000D__x000D_
_x000D__x000D_
Dans la pratique, les nominations des membres des conseils d'administrations sont politiques. La majorités de ces membres viennent des
au pouvoir et ou proche de la famille politique du chef de l'Etat. _x000D__x000D_
_x000D__x000D_
M. Alexandre Luba Ntambo, Président du Conseil d’Administration_x000D__x000D_
M. Hubert Mihimi, Directeur Général_x000D__x000D_
M. Mununu Louis-Gérard, Directeur Général Adjoint_x000D__x000D_
M. Auguste Mampuya Kanunka, Membre du Conseil d’Administration_x000D__x000D_
M. Jacques Muyumba, Membre du Conseil d’Administration_x000D__x000D_
M. Modeste Bonikaba, Membre du Conseil d’Administration_x000D__x000D_
Mme. Mamie Enongo Lokata, Membre du Conseil d’Administration
La RDC ne dispose pas d'un site approprié qui affiche en ligne des données accessibles au public relatives aux réserves, à la production e
exportations._x000D__x000D_
_x000D__x000D_
Cependant, on peut trouver certaines données de production et exportations des entreprises pétrolières en phase d'exportation reprises da
ITIE/RDC sur le site de l'ITIE/RDC. Mais pas des données sur les réserves
_x000D__x000D_
ITIE/RDC sur le site de l'ITIE/RDC. Mais pas des données sur les réserves
_x000D__x000D_
ITIE/RDC sur le site de l'ITIE/RDC. Mais pas des données sur les réserves.
_x000D__x000D_
ITIE/RDC sur le site de l'ITIE/RDC. Mais pas des données sur les réserves.
La république démocratique du congo ne dispose pas encore à ce jour d'une regle budgetaire numerique.
Certains services d'assiètte tout comme de recouvrement ne sont pas encore informatisés au niveau central, provincial et des entités territ
décentralisées. Le projet du plan numérique venait d'être présenté à une réunion par les
présidence il y a deux semaines?
A ce jour, pareille exigence n'existe pas. La règle existente arrêtée par l'article 180 de la Constitution de la RDC prévoit le contrôle de la
finances publiques qui est confié respectivement par la Cour des Comptes ratachée à l'Assemblée Nationale et qui publie les rapports de
comptes et, l'Inspection Générale des Finances ratachée à la Présidence de la République qui dispose d'une compétence générale de cont
financières tant en recettes qu'en dépenses des institutions publiques nationales et provinciales, les entreprises publics ou de toute entité d
financement public.
La RDC n'a pas encore défini une règle budgétaire numérique en 2018. C'est maintenant que le projet du plan numérique de la RDC a ét
Président de la République.
La règle fiscale numérique n'ayant pas encore vu le jour en RDC, son contrôle extérieur ne pouvait être possible et avoir lieu en 2018.
IIl me semble que le chercheur a confondu les projections des recettes et les prévisions des recettes reprises dans le cadre de l'exercice bu
que voté par le parlement. En effet, chaque budget comprend les recettes prévisionnelles et les recettes réalisées. Celles-ci ne sont pas à c
projection des recettes basées sur la modelision fiscale ou économique qui peut s'etalent sur une période pluri-annuelles et qui vise a info
gouvernementales ou les politiques publiques. Or, la source fournie par le chercheur refère aux prévisions des recettes annuelles plutot q
des recettes.
Le projet de loi des finances pour l'exercice budgétaire 2020 a été adopté par le Parlement et publié en décembre 2019 par le Ministère d
RDC.
https://www.cabri-sbo.org/uploads/bia/DemocraticRepublicofCongo_2020_Approval_External_EnactedBudget_BudgetMin_COMESA
Les données relatives aux depenses ont été publiées pour l'exercice 2019 sur le site du Ministère du Budget
La banque centrale a publié les recettes totales des ressources de l'exercice 2018 ainsi que celles mensuelles de janvier à juin 2019 (Bulti
2019, page 48, 3e colonne). _x000D__x000D_
Les ministères a publié également les reccettes trimestrielles des resources extractives des années 2018 et 2019 sur le site web du minis
sous forme des communiqués . Le Gouvernement de la RDC à travers le Ministère du Budget a rendu publique en annexe d
2020 le tableau synthèse générale des recettes de la loi de finances 2020 qui reprend les informations des prévisions et réalisations des re
des années 2017, 2018, 2019 et les prévisions de l'exercice fiscal 2020. Nous avons noté pour 2019 la publication de six mois des recette
214731281473 FC contre 147052000000 FC de réalisées.
Les informations disponibles sur le site de l'Institution en charge de la gestion de la dette publique à savoir la Direction Générale de la de
affichent les données sur la dette publique de la RDC externe comme interne allant jusqu'au premier trimestre de l'année 2020.
Les données relatives à la dette publique de la RDC est ventillée par devise qui se présente comme suit au troisième trimestre 2019 : CD
33%, Euro 13%, CNY:7, CBP: 2%, JPY: 3% et autres : 8%
Aucune source source consultée n'a pas revelée le transfert par Gouvernement Central des revenus pétroliers aux provinces ou autres ent
décentralisées des zones d'exploitation ou exploration pétrolière
La Constitution de la RDC prévoit dans ses dispositions de l'article 175, la retrocession des revenus nationaux réalisés dans les provinces
de l'exploitation du pétrole. La loi N° 01/011 du 13/07/2011 relative aux finances publiques prévoit à l
retrocession par le Gouvernement Central de dix pourcents des recettes pétrolières.
La loi N° 01/011 du 13/07/2011 relative aux finances publiques prévoit à l'article 221, la retrocession par le Gouvernement Central de di
recettes pétrolières.
La loi des finances qui prévoit la rétrocession d'une partie des reveuns aux provinces génératrices de ceux-ci ne déterminent pas l'entité p
à recevoir pour le compte de la province ou entité ces revenus.
La loi des finances qui prévoit la rétrocession d'une partie des reveuns aux provinces génératrices de ceux-ci ne déterminent pas l'entité p
à recevoir pour le compte de la province ou entité ces revenus.
La formule de repartition est bel et bien précisée dans la LOI N° 11/011 DU 13 JUILLET 2011 RELATIVE AUX FINANCES PUBLIQ
221
Article 221
Sans préjudice des dispositions de l'article 218 de la présente loi, la retenue de 40% sur les recettes de la catégorie B s'effectue, au profit
suivant leur capacité contributive et leur poids démographique au regard des modalités déterminées, conformément à un arrêté conjoint d
pouvoir central ayant les finances et le budget dans leurs attributions respectives.
S'agissant des recettes pétrolières inclues dans la catégorie B, une allocation de 10% de la part revenant aux provinces est attribuée à la p
à titre compensatoire pour réparer notamment les dommages d'environnement résultant de l'extraction.
Aucune source consultée n'a revelé ce genre transfert en 2019 ou dans le rapport de l'xecution du budget 2019. Le non respect des dispos
susmentionnée (loi des finances 2011) persiste dans le comportement du Gouvernement Central en rapport avec le transfert des revenus
activités pétrolières en RDC.
Les rapports de conciliation ITIE 2015, 2016, 2017 et le rapport contextuel 2018 renseignent que le gouvernement central ne transfere pa
administrations décentralisees. Voir la page 94 du rapport ITIE contextuel 2018.
Le gouvernement cenetral ne retrocède pas (Justification précédente).
La loi de finances ne contient pas une exigence formelle d'audit des flux finciers transférés aux entités territoriales décentralisées. Cepen
Comptes audite les comptes de tous les entites publiques. La norme ITIE exige la certification de comptes de toutes les entités étatiques
les entités décentralisées bénéficiaires des transferts des revenus extractifs
Faute des transferts effectifs identifiés, l'audit de ceux-ci ne pouvait être envisagé
La loi portant régime général des hydrocarbures a créée un fonds pétrolier smais celui-ci n'existe pas encore. Les textes d'application n'on
encore été adoptés par le gpouvernement.
Le Décret prévu par les dispositions de l'article 19 de la loi portant régime général des hydrocarbures pour organiser le fonctionnement d
pour les générations futures et créer 'établissement appelé à l'administrer n'est pas encore pris. Ce qui fait que le fonds n'est pas encore op
partant, les règles numériques devant régir le montant des retraits du fonds pétrolier n'existe pas encore.
Il existe bel et bien des dispositions légales sur le contenu local dans le secteur des hydrocarbures en RDC. Par exemple les Articles 6 et
hydrocarbures (https://www.leganet.cd/Legislation/Droit%20economique/Code%20Minier/Loi.15.012.01.08.2015.html) parle de la part
nationaux ainsi que de l'emploi.
Article 6
L'Etat prend les mesures nécessaires en vue d'encourager la participation des nationaux aux activités d'hydrocarbures.
L'emploi des nationaux est privilégié à compétences égales sur les étrangers.
Article 12
Le Gouvernement définit et met en œuvre la politique de l'emploi et de la formation des nationaux dans le secteur des hydrocarbures.
D'ailleurs le contenu local est l'une des innovations du code des hydrocarbures. Le Point 12 de l'exposé des motifs indique clairement ça
12. le renforcement du contenu local dans les activités d'hydrocarbures afin de former des compétences nationales et d'impliquer les entr
auxdites activités ;
A l'instar du secteur minier, le champ d'application couvre les achets auprès des entreprises locales, l'emploi, la formation, le financemen
l'industrie locale. Nous avons produits les dispositions de la loi portant régime général des hydrocarbures et son réglement ainsi la loi sur
dans le secteur privé en RDC.
La loi parle bel et bien des liens économiques et de la consommation locale
Article 116
L'Etat, par l'intermédiaire de la société nationale, constitue et maintient un niveau minimal des stocks de toutes les catégories des produit
équivalant à soixante jours de consommation.
Article 117
Les sociétés exerçant les activités d'importation et de commercialisation sont tenues de constituer et de conserver à tout moment des stoc
pétroliers de toutes les catégories représentant au moins vingt pour cent des volumes déclarés par elles pour la consommation au cours d
précédente.
Le Ministre ayant les Hydrocarbures dans ses attributions peut, par arrêté motivé, augmenter le volume visé à l'alinéa précédent, sans dép
pour cent.
Les stocks des produits pétroliers visés à l'alinéa 1 er du présent article sont distincts des stocks opérationnels.
Ils sont propriété des sociétés qui les ont constitués et soumis au contrôle de l'Etat.
La loi donne ladéfinition de la transformation au niveau du point 45 de l'Article en ces termes :

45. transformation : tout procédé chimique ou mécanique qui consiste à changer la nature d'un hydrocarbure ou d'un produit d'hydrocarb
un ou plusieurs produits dérivés finis ou semi-finis commercialisables ;
Le code des hydrocarbures consacre tout le chapitre sur la transformation et l'approvisionnement local en ces termes :
Chapitre 7 : DU RAFFINAGE ET DE LA TRANSFORMATION DES HYDROCARBURES

Article 119
Les activités de raffinage et de transformation des hydrocarbures sont soumises à l'autorisation préalable du Ministre ayant les Hydrocar
attributions,
Les conditions et les modalités d'exercice des activités visées à l'alinéa 1 er du présent article sont fixées par le règlement d'hydrocarbure
Article 120
Les bénéficiaires d'autorisation de raffinage et de transformation sont tenus, à prix égal et qualité comparable, de s'approvisionner priorit
hydrocarbures sur le territoire national.
Article 121
Seuls les bénéficiaires d'une autorisation d'importation ou de distribution des produits pétroliers sont autorisés à s'approvisionner en raffi
alimenter le marché national.
Le législateur congolais n'a pas prévu une règle qui exige la publication des statistiques sur les marchés publics locaux.
Néanmoins, les rapports ITIE/RDC publient les données sur les paiements des entreprises pétrolières en rapport avec la formation des ag
Hydrocarbures.
Aucune régle mais il existe une politique documentée dans le cadre de mise en ouevre des exigences ITIE. Et les stastiques sur l'emploi l
divulguées.
Dans le domaine des hydrocarbures il n’y a pas les indications sur le nombre d’emplois obligatoires à chaque phase du projet. Le cadre l
(principalement le règlement) donne les précisons sur le niveau d’emplois à atteindre par phase du projet minier. Cependant, les informa
emplois dans le secteur extractif et des hydrocarbures principalement sont disponibles au niveau de l'Office National de l'emploi et il est
suivre l'évolution. C'est possible de divulguer les
La visite su site de l'Autorité de Régulation des Marchés Publics de la RDC, ne renseigne pas la publication des statistiques sur les march
Le dernier rapport annuuel de cette institution remonte à l'année 2015
Dans les rapports ITIE que la RDC publie, il y a toujours des informations contextuelles sur les emplois créés dans le secteur extractif (m
Le rapport 2015 renseigne par exemple à la page 68 que selon les données communiquées par l’Office National de l’Emploi (ONEM), le
contribué à 23,97% dans l’emploi global créée en RDC pour l’année 2015. Ceci à raison de 10 086 employés nationaux et 2 843 employ
2916, le rapport ITIE indique que le secteur extractif a employé 122647 personnes dont 119109 nationaux et 3538 expatriés. En outre, le
désagrégées sont disponibles au niveau de l'ONEL (Office National de l'emploi). Dans le rapport ITIE, la désagrégation est faite par sect
nationalité (nationaux ou expatriés).
L'Article 8 du Règlement des hydrocarbures demande aux société pétrolières, leurs filiales et leurs sous-traitants de déposer à l'administr
chaque année et chaque fois que de besoin se présente :
* Le profit des candidats à recruter avec les spécificationsdes compétences et la description des postes à pourvoir,
* le planning de formation du personnel local,
* le plan de passation annuel de marché concernant la sélection des sociétés de services et de fourniture de biens.
Les informations sur les statistiques de transformation locale sont toujours documentées par les services de l'Etat, mais ne sont pas toujo
accès est soumis aux mêmes exigences en matière de leur consultation par le public. Aucune disposition légle n'oblige leur divulgation.
L'article 193 du reglement des hydrocarbures demande aux fournisseur de communiquer à l'administration les quantités BL et les quanti
chaque produit. Il communique également , pour chaque cargaison, les stocks destinés à la consommation interne et le stock de transit.
Il existe une politique sur les liens économiques, mais les informations ne sont pas seulement publiées.
La RDC ne dispose d'une raffénerie aà ce jour.
De toutes les sources consultées nous n'avons trouvé aucune relative à l'écoulement de la production pétrolière sur le marché local.
L'Article 181 du règelement des hydrocarbures exige la signature d'un contrat de fourniture des produits pétroliers signé entre le Gouvern
par le ministre des hydrocarbures et la société de fourniture.
Parmi les éléments à verser dans le dossier pour obtenir le certificat des produits pétroliers, l'Article 189 du règlement des hydrocarbures
autre le numéro d'Identifian fiscal en deux exemplaires, la copie en deux exemplaires de la carte d'identifté du responsable ou de son rep
demande même les statuts notariés, le registre de commerce et crédit mobilier y compris l'Identification nationale.
Il n'existe pas dans la loi sur les hydrocarbures l'obligation de divulguer la propriété effective, même si la loi donne mandat au Ministre d
d'assurer assure en outre la promotion de la transparence, de la bonne gouvernance et veille à la protection de l'environnement dans les a
d'hydrocarbures tant en amont qu'en aval.
Cependant, les informations sur les fournisseurs demandées à l'Article 189 ainsi que celles que le fournisseur communique à l'administra
l'Article 193 du règlement des hydrocarbures sont disponibles au ministère et en principe soumises aux mêmes exigences en matière de l
par le public.
Et donc, si l'on prend la large définition de la transparence dans le secteur extractif qui implique aussi la divulgation de la propriété effec
dire A. Mais comme ceci demande une longuegymnastique juridique pour le prouver, je pense la bonne réponse c'est C
La publication de la liste des fournisseurs n'étant pas exigée par la loi,la RDC ne divulgie pas les informations sur les fournisseurs à ce jo
Le rapport contextuel ITE/RDC 2017 publié en décembre 2019 ne contient pas des informations sur l'identité des fournisseurs es entrepr
Dans le programme national et stratégie énergétique la RDC a publié en Août 2013, le rapport Energie durable pour tous à l'horizon 203
constat de l'accès aux énergies renouvelable a été fait avant les projections à l'horizon 2030.
Dans les prévisions de la loi des finances pour l'exercice 2021, le Gouvernement s'est fixé l'objectif d'électrifier 145 territoires et 15 nouv
province par l'énergie solaire avec un crédit de 20.366.395.861 CDF et le lancement des travaux du barrage hydroélectrque de Ruzizi III
10.847.413.332 CDF
La Sonahydroc avait publié dans le rapport ITIE/RDC 2014 les dépenses éffectuées dans les opérations conjointes d'exploration.
Aucune information disponible sur les dépenses en capital pour le développement de nouveaux projets.
L'enquête n'a pas identifié une source de pareille divulgation de pareilles informations.
Aucune publication n'a été faite par la Sonahydroc dans ce sens

Le Gouvernement n'a pas publié ou divulgué publiquement les estimations de prix ou d'impacts de prix sur a viabilité des projets pétrolie
suite de l'impact de la pandemie, les prévisions des recettes pour rectifier le budget 2020
L'enquête n'a pas identifié une source à travers laquelle la divulgation d'informations relatives aux subventions liées aux combustibles fo
par l'Etat aux entreprises a été faite.
Le Gouvernement congolais ne rend pas publiquement compte des émissions totales ou même partielles générées par les activités d'hydr
Les activités de torchage sont observées à Moanda dans la province du Kongo Central où exploite la Compagnie pétrolière Perenco qui b
heures sur 24 depuis plus de deux décenies sans qu'elle ne rende compte et encore mois le Gouvernement de la RDC. Et ce, malgré l'inte
2015.
https://resourcedata.org/document/rgi21-loi-n-73021-du-20071973-portant-regime-gnral-des-biens-regime-foncier-et-im
https://resourcedata.org/document/rgi21-decret-n16010-du-19-avril-2016-portant-rglement-dhydrocarbures
https://resourcedata.org/document/rgi21-lien-web_x000D__x000D_https://resourcedata.org/document/rgi21-loi-n-1501
https://resourcedata.org/document/rgi21-site-du-ministre-des-hydrocarbures
https://resourcedata.org/document/rgi21-code-des-hydrocarbures-et-rglement-des-hydrocarbures
https://resourcedata.org/document/rgi21-runion-du-conseil-des-ministres
https://resourcedata.org/document/rgi21-presse
https://resourcedata.org/document/rgi21-loi-n-15012-du-1er-aot-2015-portant-regime-gnrag-des-hydrocarbures-et-decre
https://resourcedata.org/document/rgi21-rglement-dhydrocarbures
https://resourcedata.org/document/rgi21-rglement-dhydrocarbures
https://resourcedata.org/document/rgi21-la-constitution-de-la-rdc-et-la-loi-portant-rgime-gnral-des-hydrocarbures
https://resourcedata.org/document/rgi21-le-decret-du-premier-ministre-n-01126-du-20-mai-2011-portant-obligation-de-
https://resourcedata.org/document/rgi21-rapport-de-la-banque-centrale-du-congo
https://resourcedata.org/document/rgi21-site-web-itie_x000D__x000D_https://resourcedata.org/document/rgi21-rappor
https://resourcedata.org/document/rgi21-code-des-impts
https://resourcedata.org/document/rgi21-code-des-impts
https://resourcedata.org/document/rgi21-lordonnance-numro-20017-du-27-mars-2020
https://resourcedata.org/document/rgi21-rapport-itierdc-2017_x000D__x000D_https://resourcedata.org/document/rgi21
https://resourcedata.org/document/rgi21-la-loi-n-11009-du-09-juillet-2011-portant-principes-fondamentaux-relatifs--la-p
https://resourcedata.org/document/rgi21-ministres-de-lenvironnement
https://resourcedata.org/document/rgi21-ordonnance-prsidentielle-n17035-du-17-juillet-2017
https://resourcedata.org/document/rgi21-agence-ecofin
https://resourcedata.org/document/rgi21-loi-des-finances-exercice-2020
https://resourcedata.org/document/rgi21-loi-de-finances-exercice-2020
https://resourcedata.org/document/rgi21-bulletin-de-la-dette-publique-1er-trimestre-2020
https://resourcedata.org/document/rgi21-direction-gnrale-de-la-gestion-de-la-dette-publique
https://resourcedata.org/document/rgi21-rapport-itierdc-20172018_x000D__x000D_https://resourcedata.org/document
https://resourcedata.org/document/rgi21-la-loi-n-01011-du-13072011-relative-aux-finances-publiques-norme-itie-2019-o
https://resourcedata.org/document/rgi21-site-web-itie_x000D__x000D_https://resourcedata.org/document/rgi21-minist
https://resourcedata.org/document/rgi21-ministre-des-finances
https://resourcedata.org/document/rgi21-rdcloi201701-soustraitance_x000D__x000D_https://resourcedata.org/documen
https://resourcedata.org/document/rgi21-autorit-de-rgulation-des-marchs-publics
https://resourcedata.org/document/rgi21-programme-national-et-stratgie-nergtique-de-la-rdc
https://resourcedata.org/document/rgi21-projet-loi-des-finances-2011
https://resourcedata.org/document/rgi21-ministre-des-hydrocarbures
https://resourcedata.org/document/rgi21-ministre-de-lenvironnement
Ghana (mining)
2017 RGI Score
1.1 Licensing 62
1.1.2 Cadaster 75
1.1.3b Biddable terms disclosure requirement .
1.2 Taxation 72
1.2.5d 100
1.3 Local impact 71
3.4 Rule of law 83
3.7 Open data 27
PERFORMANCE BANDS
Good Scores over 75
Poor Scores 30-44
66 4
Information only .
Information only .
Information only .
57 -20
100 0
20 -60
50 0
75 0
50 0
100 0
50 0
100 0
100 0
100 0
. .
100 0
. .
100 0
100 0
. .
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 40
100 80
100 0
25 15
0 0
50 30
0 0
0 0
0 0
0 0
0 0
Information only .
Information only .
82 10
Information only .
77 0
100 0
80 0
50 0
60 -7
50 0
80 -20
50 0
50 0
50 0
87 -6
80 -20
100 20
80 -20
100 0
100 0
100 0
100 0
100 0
. .
Information only .
100 33
100 0
100 100
100 0
100 50
100 50
85 15
100 30
70 0
100 29
100 50
100 50
100 50
100 .
100 .
100 50
100 50
100 .
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 100
100 100
100 0
100 0
100 0
. .
Information only .
Information only .
. .
. .
. .
. .
. .
. .
. .
. .
. .
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. .
. .
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. .
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. .
. .
. .
. .
54 17
70 34
0 0
0 0
0 0
0 0
0 0
100 100
100 100
100 .
50 50
100 100
0 .
100 20
100 80
100 0
100 0
100 0
100 0
100 0
100 0
39 0
Information only .
Information only .
Information only .
100 0
100 0
100 0
100 0
100 0
50 0
20 0
80 0
50 0
0 0
0 0
0 0
0 0
. .
Information only .
. .
. .
. .
. .
. .
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. .
. .
. .
. .
. .
. .
. .
71 1
89 -1
60 0
74 -2
82 -1
79 0
80 2
31 4
Ghana (mining)



follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license

cover areas/blocks?

given area/block?

licensing process?
terms?



processes?


negotiation rules?



blocks allocated?







companies?

















companies?

companies ?


shares?


companies?





disclosed?


disclosed?

disclosed?

disclosed?

development?



plans?

adhered to?

use?








servicing)?


timeframe?



volume?

volume?


government?

by the SOE?



by the SOE?

ventures?
in joint ventures?



conduct?



exports?

readable?


fiscal rule?

audit timeframe?



expenditures?

received?

national debt?



areas?

government?


resource revenues?



stream?






fund?

report?




held?



financial reports?







cover?












identities?


provision?

expenditure



projects?

the sector?

2021 2021
Letter Score
state.
resources.
C = An SOE.
A = The government awards licenses/contracts via open bidding rounds according to a sealed bid C .
process.
reserves.
A = The most recent publicly available data covers 2019 or 2020. C 20
documentation.

JSON).
format.
elements.
elements.


format only.
A = Yes, the law requires the licensing authority to publicly disclose a list of biddable or D .
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
known cases.
cases.
A = Yes, the government has publicly disclosed all the signed licences/contracts. D 0
to 2019.
A = Yes, the government has publicly disclosed all active licences/contracts. C 0
C = An SOE.

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
companies.
shares.
authority.
retained by SOEs.
companies.
2016 EITI Standard.





disclosed.
known exceptions.
plans.
plans.
A = Yes, these procedures governing rehabilitation and closure of extractive projects have been A 100
government.
controlling) share.
companies.
companies.
SOE.
2018.
2018.
operations.
operations.
external body.
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
for each sale.
in the aggregate.
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
and exports.
documentation.

JSON).
to the fiscal rule.
A = Yes, the government's adherence to the fiscal rule was monitored over the most recently C 0

governments.
governments.
A = Yes, rules specify that the subnational governments of producing areas should receive a B .
A = Yes, for each subnational government the central government has publicly disclosed the C 20
transferred.
A = The most recent publicly available information covers a fiscal year ending in 2019 or 2020. B 80
2018.
A = Yes, the central government has publicly disclosed the amount of revenue transferred by B 50
stream.
A = Yes, the law requires that an external body periodically audit the transfers of extractive C 0
A = Yes, transfers of extractive resource revenues to subnational governments were audited over C 0

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
A = Yes, the law requires the fund to publicly disclose annual financial reports. E .
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
enter details.
A = Yes, there is a law promoting forward linkages. E .
A = Downstream processing of production, e.g. beneficiation of minerals or refining of D .


company.
country.

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
project.
company.
for the country.
has prior to 2019.
A = Yes, rules require public reporting of processing statistics, disaggregated by company. D .
A = Yes, rules require public reporting of domestic supply statistics, disaggregated by company. D .
country.
policy.
policy.
company.
country.
to 2019.
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
A = Yes, companies or the regulator publishes names of supplier companies. A 100
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. B .
B = No.
2018.

2020.
2021 Criteria

The government awards licenses/contracts via a first-come, first-served

process.
The most recent publicly available data covers 2015 or earlier years.
details online.
areas/blocks.
process.

all known cases.

companies.

No, the government disclosed none of the signed licences/contracts.
No, the government has not disclosed any active licenses/contracts.


government.

2020.

companies.
companies.
tax authority.
authority.
2017 or 2018.



publicly disclosed.

management plans.
Yes, these procedures governing rehabilitation and closure of extractive

projects have been adhered to, with no known exceptions.

the government.

fiscal year.
There is no requirement for the government's adherence to the fiscal rule to
be subject to a periodic external monitoring.
received.

revenues.
No, rules do not specify that the subnational governments of producing areas

transferred from 2019, but did prior to 2019.
2016, 2017 or 2018.
transferred by revenue stream, covering a fiscal year ending in 2016, 2017 or
2018.
No, there are no rules requiring an external audit of the transfers of extractive
There is no requirement for transfers of extractive resource revenues to
subnational governments to be subject to a periodic external audit.

No, there is no such law, policy or state equity.
statistics.
statistics.

identities.
suppliers.
Yes, companies or the regulator publishes names of supplier companies.
Yes.
No.
2021 Justification
_x000D__x000D_
Article 257 clause six of the 1992 Constitution of the Republic of Ghana provides "Every mineral in its natural state in, under or upon an
rivers, streams, water courses throughout Ghana, the exclusive economic zone and any area covered by the territorial sea or continental s
of the Republic of Ghana and shall be vested in the President on behalf of, and in trust for the people of Ghana. Minerals and Mining Ac
provides in section 1 that "Every mineral in its natural state in, under or upon land in Ghana, rivers, streams, water-courses throughout th
exclusive economic zone and an area covered by the territorial sea or continental shelf is the property of the Republic and is vested in the
for the people of Ghana." These laws grant the state the authority to own the country's mineral resources.
_x000D__x000D_
The Ministry of Lands and Natural Resources is the licensing authority on the recommendations of the Minerals Commision. Section 5 (
and Mining Act, 2006 (Act 703) gives the Minister the power to grant mineral rights. It states that: Subject to subsections (4) and (5), th
behalf of the President and on the recommendation of the Commission may negotiate, grant, revoke, suspend or renew mineral rights in
this Act. Again, Section 13 states that: (1) The Minister shall within sixty days on receipt of recommendation from the Commission mak
notify the applicant in writing of the decision on the application and where the application is approved, the notice shall include details of
and the mineral subject to the mineral right.
The government awards mining rights via a "first-come first-served" process. The Minerals Commission is the technical agency that rece
for Mineral Rights and recommends qualified applicants to the sector Minister for licences. The Minerals and Mining Act, 2006 (Act 70
process for acquiring Mineral Rights. Section 11 of the Minerals and Mining Act, 2006 (Act 703) provides that "An application for a mi
submitted to the Minerals Commission in the prescribed form and shall be accompanied with a statement providing, (a) particulars of the
technical resources available to the applicant for the proposed mineral operations, (b) an estimate of the amount of money proposed to be
operations, (c) particulars of the programme for proposed mineral operations, and (d) particulars of the applicant’s proposals with respec
employment and training in the mining industry of Ghanaians". Section 12 further provides that "The Commission shall, unless delay o
request for further information from an applicant or a delay is caused by the applicant, submit its recommendation on an application for a
the Minister within ninety days of receipt of the application". Section 13 (1) further provides that "The Minister shall within sixty days o
recommendation from the Commission make a decision and notify the applicant in writing of the decision on the application and where
approved, the notice shall include details of the area, the period and the mineral subject to the mineral right".
According to Gold Hub (https://www.gold.org/goldhub/data/historical-mine-production) , Ghana is the largest gold producer in Africa a
Total production is estimated to be 142.4 tonnes in 2019. Earnings from the gold sector account for a substantial portion of the country's
according to the 2016 Ghana Extractive Industry Transparency Initiative (GHEITI) Mining report , the United States Geological Survey
gold reserves to be about 32 million ounces (1,000 tons). The reserves are disaggregated by company in the GHEITI Mining report.
GHEITI has produced a 2017/2018 Mining report but does not provide information on reserves as it did in the 2016 GHEITI Mining rep
The GHEITI reports are available in PDF form online. The Mineral Commission has indicated that the document is available for sale in
The Minerals Commission (MC) has since 2016 maintained the Ghana Mining Repository which is an online data repository containing
rights granted, their status and payments recorded by the MC. The Registry contains all basic (name and coordinates) and intermediate (a
award dates and type of license) information.
rights granted, their status and payments recorded by the MC. The Repository also has a map which directs viewers to the blocks or area
companies to undertake their mining operations. However, the registry does not publish the names of other companies that have an intere
as joint venture partners.
Although the Minerals Commission maintains the online Ghana Mining Repository, the registry only contains data on mineral rights gra
that information on unoccupied areas or areas in respect of which mineral rights are not granted are not contained in the mining repositir
rights granted to companies, their status and payments recorded by the MC. The Repository also has a map which directs viewers to the
allocated to companies to undertake their mining operations. However, the registry does not publish the names of other companies that h
the deal such as joint venture partners.
_x000D__x000D_
The Minerals and Mining Act, 2006 (Act 703) sets the minimum criteria by which companies qualify to be awarded mineral rights. Sect
provides that "Unless otherwise provided in this Act, a mineral right shall not be granted to a person unless the person is a body incorpor
Companies Code 1963 (Act 179), under the Incorporated Private Partnerships Act 1962 (Act 152) or under an enactment in force". Secti
further provides that "An application for a mineral right shall be submitted to the Minerals Commission in the prescribed form and shall
with a statement providing, (a) particulars of the financial and technical resources available to the applicant for the proposed mineral ope
estimate of the amount of money proposed to be spent on the operations, (c) particulars of the programme for proposed mineral operatio
particulars of the applicant’s proposals with respect to the employment and training in the mining industry of Ghanaians".
This question is not applicable because licenses are allocated on a first-come-first-served basis. If there are no competitive bidding round
ther cannot be biddable or negotiable terms. _x000D__x000D_
_x000D__x000D_
No part of the Mining and Minerals Act (703) requires the Commission or the Minister to disclose biddable or negotiation terms. Section
Subject to the provision of this Act, a mineral right shall be subject to the terms and conditions that are prescribed from time to time. Ot
those stated in law: Minerals and Mining Act of 2006, Act 703, Section (41) subsection (1) provides "A mining lease shall be for an initi
years or for a lesser period that may be agreed with the applicant". This provision of the law defines the duration for gold mining contrac
Minerals and Mining Act of 2006, Act 703, Section (22) provides "An applicant for a mineral right shall pay a fee as may be prescribed"
Mining Act of 2006, Act 703, Section (23) subsection (1) provides "A holder of a mineral right, shall pay an annual ground rent as may
Subsection (2) states "Payment of annual ground rent shall be made to the owner of the land or successors and assigns of the owner exce
annual ground rent in respect of mineral rights over stool lands, which shall be paid to the Office of the Administrator of Stool Lands, fo
accordance with the Office of the Administrator of Stool Lands Act 1994 (Act 481).Minerals and Mining Act of 2006, Act 703, Section
holder of a mineral right shall pay an annual mineral right fee that may be prescribed and payment of the fee shall be made to the Comm
The Minerals and Mining Act, 2006 (Act 703) provides the general rules governing the licensing process. Section 11 of the Minerals an
2006 (Act 703) provides that "An application for a mineral right shall be submitted to the Minerals Commission in the prescribed form a
accompanied with a statement providing, (a) particulars of the financial and technical resources available to the applicant for the propose
operations, (b) an estimate of the amount of money proposed to be spent on the operations, (c) particulars of the programme for proposed
operations, and (d) particulars of the applicant’s proposals with respect to the employment and training in the mining industry of Ghanai
further provides that "The Commission shall, unless delay occurs because of a request for further information from an applicant or a del
applicant, submit its recommendation on an application for a mineral right to the Minister within ninety days of receipt of the application
further provides that "The Minister shall within sixty days on receipt of recommendation from the Commission make a decision and noti
writing of the decision on the application and where the application is approved, the notice shall include details of the area, the period an
subject to the mineral right".
The Ministry of Lands and Natural Resources is the licensing authority on the recommendations of the Minerals Commision (see Section
and Mining Act, 2006 (Act 703)), which is independent of an SOE. However, there exist neither law nor publicly documented policy no
require the licensing authority (i.e. the Minister) to be independednt from the SOE.
The government awards mining rights via a "first-come first-served" process. The Minerals Commission is the technical agency that rece
for Mineral Rights and recommends qualified applicants to the sector Minister for licences. The Minerals and Mining Act, 2006 (Act 70
process for acquiring Mineral Rights. Section 11 of the Minerals and Mining Act, 2006 (Act 703) provides that "An application for a mi
submitted to the Minerals Commission in the prescribed form and shall be accompanied with a statement providing, (a) particulars of the
technical resources available to the applicant for the proposed mineral operations, (b) an estimate of the amount of money proposed to be
operations, (c) particulars of the programme for proposed mineral operations, and (d) particulars of the applicant’s proposals with respec
employment and training in the mining industry of Ghanaians". The minimum pre-defined criteria by which companies qualify to apply
include the fact that the applicant must be a body incorporated under the Companies Code 1963 (Act 179), under the Incorporated Privat
1962 (Act 152) or under an enactment inforce. Also licenses such as a restricted reconnaissance, restricted prospecting and or restricted m
granted to non-Ghanaians. However, non-Ghanaians can apply for a mineral right in respect of industrial mineral provided the proposed
mineral operations is US$ 10 million or above. Various types of license that an applicant can apply for include reconnaissance, which las
prospecting, which lasts up to three years, mining lease, which lasts up to 30 years, restricted reconnaissance or prospecting license for in
which last for 12 months and three years respectively and restricted mining lease, which lasts up to 15 years.
This question is not applicable because licenses are allocated on a first-come-first-served basis. If there are no competitive bidding round
ther cannot be biddable or negotiable terms. _x000D__x000D_
_x000D__x000D_
_x000D__x000D_
The licensing authority or any other public institutions has not disclosed a list of biddable or negotiable terms. The Ghana EITI Mining
"Section 48 of Act 703, allows the Minister of Lands and Natural Resources, as part of a mining lease to enter into stability agreement w
mining lease, to ensure that the holder of the mining lease will not for a period not exceeding fifteen years from date of the agreement be
by a new enactment or subsequent changes in the fiscal regime".
The Minerals and Mining Act, 2006 (Act 703) outlines the process for acquiring Mineral Rights. Section 11 of the Minerals and Mining
703) provides that "An application for a mineral right shall be submitted to the Minerals Commission in the prescribed form and shall be
a statement providing, (a) particulars of the financial and technical resources available to the applicant for the proposed mineral operatio
of the amount of money proposed to be spent on the operations, (c) particulars of the programme for proposed mineral operations, and (d
applicant’s proposals with respect to the employment and training in the mining industry of Ghanaians". Section 12 further provides tha
Commission shall, unless delay occurs because of a request for further information from an applicant or a delay is caused by the applican
recommendation on an application for a mineral right to the Minister within ninety days of receipt of the application". Section 13 (1) fur
"The Minister shall within sixty days on receipt of recommendation from the Commission make a decision and notify the applicant in w
decision on the application and where the application is approved, the notice shall include details of the area, the period and the mineral
mineral right"._x000D__x000D_
_x000D__x000D_
Beyond this, the Minerals Comission has also published the acquisition procedure for Reconnaissance, Restricted Reconnaissance, Prosp
Restricted Prospecting licences on its website.
The law requires the regulatory agency to disclose the list of companies that submitted applications during each licensing process. Secti
Minerals and Mining Act, 2006 (Act 703) provides "The Commission shall, in accordance with Regulations, maintain a register of mine
shall be promptly recorded applications, grants, variations and dealings in, assignments, transfers, suspensions and cancellations of the ri
Regulation 10 of the Minerals and Mining (Licencing) Regulations, 2012 (L.I. 2176) on Notice of application for reconnaissance licence
Where an application is determined to satisfy the requirements of regulation 7, the Commission shall within fifteen days after r
application in the Priority Register, prepare a notice of the pending application as set out in Form Six of the First Schedule and (a) pu
the Gazette; (b) give a copy of the notice to the relevant chief, traditional authority or land owner and the relevant District Assembly;
notice in (i) a newspaper circulating in the area concerned, and (ii) in a manner customarily acceptable to the area that is the subject ma
application; (d) post a copy of the notice on the (i) notice board of the relevant office of the Commission; and (ii) on the land which i
matter of the application; and (e) submit a copy of the notice to the Office of the Administrator of Stool Lands, the Lands Com
the area, and any other person designated by the Commission.
The law requires the regulatory agency to publicly disclose the identity of the winning bidder.Section 103(1) of the Minerals and Minin
703 provides that: "The Commission shall, in accordance with Regulations, maintain a register of mineral rights in which shall be promp
applications, grants, variations and dealings in, assignments, transfers, suspensions and cancellations of the rights". Again, Section 103(2
and Mining Act of 2006, Act 703 provides that: "The register shall be open to public inspection on payment of a prescribed fee and mem
shall upon request to the Commission and on payment of the prescribed fee, be given a copy of the records". On July 19, 2016, the Mine
(MC) launched the Minerals Cadaster Administration System (MCAS), which is an online data repository containing data on all mineral
their status and payments recorded by the MC, published directly from the MC's license management system. Therefore, the MCAS allo
information about which companies have been granted mineral leases. According to the 2020 data on the MCAS, the government grante
leases, 607 prospecting licenses, 120 reconnaissance licenses and 4 restricted prospecting licenses. No restricted reconnaissance licenses
awarded. This brings the total number of licensee to 958 and the names of the winning companies were also stated.
_x000D__x000D_
The law requires public disclosure of areas to be allocated to a company to undertake mining operations. Section 13(1) of the Minerals a
2006 (Act 703) provides that "The Minister shall within sixty days on receipt of recommendation from the Commission make a decision
applicant in writing of the decision on the application and where the application is approved, the notice shall include details of the area, t
mineral subject to the mineral right". Section 13(2) provides that "The Minister shall, not less than forty-five days prior to making a dec
subsection (1), give a notice in writing of a pending application for the grant of a mineral right in respect of the land to a chief or allodial
relevant District Assembly". Section 13(3) further provides that "A notice given under subsection (2) shall (a) state the proposed bounda
relation to which the mineral right is applied for, and (b) be published in (i) a manner customarily acceptable to the areas concerned, and
exhibited at the offices of the District Assembly within whose district, a part of the area is situated".
The law provides procedures that companies can follow to appeal license or contract allocation decisions. Sections 14(4) of the Minerals
2006 (Act 703) provides that "Each agreement granting a mineral right shall contain provisions on the method of resolution of disputes t
the agreement. (5) Where a holder has notified the Minister in writing that the holder wishes to refer a dispute for resolution and, but for
the term of the mineral right would expire, (b) the area the subject of the mineral right, would be reduced, or (c) the rights under the min
that time would be diminished, the term the area, the right held, as the case may be, shall continue without diminution for the period end
the determination of the dispute."
42. (1) The Minister shall not reject an application for a mining lease made under this Act, (a) unless the concerns of the Minister have b
writing to the applicant and the applicant has been given an opportunity to make appropriate amendments to the application or to the pro
of mineral operations and has within reasonable time that the Minister may permit, failed to do so, or (b) on the grounds that the applican
unless the Minister has given the applicant notice of the default and the applicant has failed within a reasonable time that may be specifie
remedy the default. (2) A dispute between the Minister and an applicant in respect of a matter that arises under subsection (1) shall be re
under section 27.
_x000D__x000D_
The Minerals Commission, which regulates the mining sector, maintains a register of all mining applications and leases. The Minerals C
maintains the Ghana Mining Repository, a Minerals Cadaster Administration System (MCAS) where it publishes amongst others the lis
applications. Members of the public can access such a list at the Ghana Mining Portal Web site by clicking "latest applications" option. B
Application" option, the Ghana Mining Repository displays the list of companies that have applied for licenses stating the date of the app
status of the application.
_x000D__x000D_
The Minerals Commission maintains the Ghana Mining Repository, a Minerals Cadaster Administration System (MCAS) where it publ
mining applications and licenses. Members of the public can access such a list at the Ghana Mining Portal Web site. According to the 20
Ghana Mining Repository, the government granted 227 mining leases, 607 prospecting licenses, 120 reconnaissance licenses and 4 restri
licenses. No restricted reconnaissance licenses have been awarded. This brings the total number of licensee to 958 and the names of the w
were also stated.
The Minerals Commission maintains the Ghana Mining Repository, a Minerals Cadaster Administration System (MCAS) where it publi
mining applications and licenses. The Repository also has a map which directs viewers to the blocks or areas allocated to companies to u
mining operations. Beyond this, The list of blocks or areas allocated for gold mining are disclosed in the environmental impact assessme
distributed to all stakeholders including Regional Coordinating Councils, District Assemblies and community centers where the propose
undertaken. This helps to know which company has the right to mine a particular concession as well as enabling land owners to demand
Section 35, subsection 1, paragraphs (a) and (b) of the Companies Act, 2019 (Act 992) require a company to keep a register, in the count
members/shareholders and beneficial owners and their interests and also indicate if they are politically exposed persons. Section 36 regu
share with the Registrar, this register of members/shareholders and beneficial owners.
_x000D__x000D_
Section 35 of Ghana's Companies Act, 2019 (Act 992) requires companies formed in the country to maintain a company register in Ghan
beneficial ownership information including those who are politically exposed persons and the registration of these relationships i
Register kept by the Registrar General's Department , and requires that such index of the names of beneficial owners of the company be
public inspection at a reasonable fee.
_x000D__x000D_
There is no record of any public official disclosing interest or financial holdings in any mining company.
Some legal ownership information was published in December 2019/January 2020 as part of the 2017/2018 GHEITI report as part of GH
collect beneficial ownership information (See Table 2.4 here https://eiti.org/files/documents/final_2017_and_2018_oil_and_gas_reportc
GHEITI Implementation Reports on BO for both oil & gas and mining sectors at http://www.gheiti.gov.gh/site/index.php?
option=com_phocadownload&view=category&id=15:implementation-reports&Itemid=54). However, these disclosures were sourced at
was no Legislative Instrument operationalizing the BO regime in the Comapanies Act, 2019 (Act 992). Additionally, the Registrar-Gene
time started compiling the BO register on pilot basis and therefore did not have the full BO data for companies including extractive com
full complement of BO data required by law is still crystalizing. The BO data gathered by GHEITI can therefore only be partial and appl
some, not all known cases. GHEITI MSG confirmed this position via a phone call.
The government is not required to publicly disclose <U+FEFF>contracts in the mining sector. Section 103(1) of the Minerals and Minin
703) provides that: "The Commission shall, in accordance with Regulations, maintain a register of mineral rights in which shall be prom
applications, grants, variations and dealings in, assignments, transfers, suspensions and cancellations of the rights". Again, Section 103(2
"The register shall be open to public inspection on payment of a prescribed fee and members of the public shall upon request to the Com
payment of the prescribed fee, be given a copy of the records". Moreover, Session 20 (1) & (2) of the same law relates specifically to in
disclosure. It states inter alia: 20(1) Records, documents and information furnished or attained under sections 19 and 63 shall, as long as
holder’s successor-in-title retains the mineral right, or any mineral right granted in substitution over the area to which the records, docum
information relate, be treated as confidential and shall not be divulged without the prior written consent of the holder. 20(2)Subject to su
records, documents and reports furnished or attained under sections 19 and 63 shall be made available for inspection and copy by the pub
the prescribed fee. <U+FEFF>
The government still does not have a contract disclosure policy as stated in Ghana EITI Mining Report 2017-2018 (page 38) and has thu
mining contract beyond providing the list of licencees on the Ghana Mining Repository maintained by the Minerals Commission.
The government has not disclosed any mining contract regardless of when it was signed and ratified. The GHEITI Mining Report 2017-2
states that the Ministry of Lands and Natural Resources does not have any policy on the disclosure of details of contracts and agreement
government and mining companies.
_x000D__x000D_
Minerals Commission, an agency under the Ministry of Lands and Natural Resources, is responsible for regulating Ghana's gold sector. T
mandated to amongst others monitor the implementation of laid down Government Policies on minerals and report on this to the Ministe
operations of all bodies or establishments with responsibility for minerals and report to the Minister, receive and access public agreemen
minerals and report to Parliament and secure a firm basis of comprehensive data collection on national mineral resources and the technol
exploration and exploitation for national decision making.
Aticle 268(1) of the 1992 Constitution requires the legislature to ratify licenses/contracts. Minerals and Mining Act, 2006, Act 703, Sect
(4) reinforces the Constitutional provision and provides "A transaction contract or undertaking involving the grant of a right or concessio
of a person or body of persons, for the exploitation of a mineral in Ghana shall be subject to ratification by Parliament". Minerals and M
Act 703, Section (5), subsection (5) provides "Parliament may, by resolution supported by the votes of not less than two-thirds of all the
Parliament, exempt from the provisions of subsection (4) of this section a particular class of transaction, contract or undertakings". These
law require Parliament to ratify mineral rights.
_x000D__x000D_
Sections 22 to 26 of the Minerals and Mining Act, 2006 (Act 703) outlines the fiscal regime for mining companies operating in Ghana. S
that "An applicant for a mineral right shall pay a fee as may be prescribed". Section 23 states that (1) "A holder of a mineral right, shall
ground rent as may be prescribed. (2) Payment of annual ground rent shall be made to the owner of the land or successors and assigns of
in the case of annual ground rent in respect of mineral rights over stool lands, which shall be paid to the Office of the Administrator of S
application in accordance with the Office of the Administrator of Stool Lands Act 1994 (Act 481)". _x000D__x000D_
Furthermore Section 24 states that "A holder of a mineral right shall pay an annual mineral right fee that may be prescribed and payment
made to the Commission". Section 25 further states that "A holder of a mining lease, restricted mining lease or small scale mining licen
that may be prescribed in respect of minerals obtained from its mining operations to the Republic, except that the rate of royalty shall no
or less than 3% of the total revenue of minerals obtained by the holder". Finally, Section 26 states that "A fee, royalty or other payment
respect of a mineral right or otherwise under this Act is a debt owed to the Republic and recoverable in the Court". _x000D__x000D_
In addition to this, Section 77 of the Income Tax Act, 2015 (Act 896) provides for the taxation of mineral income. The current rate for co
minerals and mining operations is 35%.
_x000D__x000D_
The GHEITI reports provide data on project level production of each ore mined.
The 2016 GHEITI Mining Report published in September 2018 provides data on project level production of each company in 2015 and
Mining Report 2017-2018 published in December 2019 also provides data on project level production of each company in 2017 and 201
_x000D__x000D_
The GHEITI reports are published in PDF format and are downloadable from GHEITI's website.
_x000D__x000D_
The government publicly discloses data on the value of extractive resource exports in annual national budgets. Also, sector ministers ann
part of their engagement with the public and or the media. The latest data on the value of extractive resource exports were for 2018 and 2
in the 2020 budget. According to the 2020 budget, total value of gold exports for the year 2018 stood at US$4,281 million and US$4,64
2019(Q1-Q3). The GHEITI Mining Report 2017-2018 published in December 2019 also provides data on the volume and value of min
and 2017.
_x000D__x000D_
The government publicly discloses data on the value of extractive resource exports in annual national budgets statements. Also, sector m
the data as part of their engagement with the public and or the media. The latest data on the value of extractive resource exports were for
2019(Q1-Q3) stated in the 2020 budget statement presented in November 2019. According to the 2020 budget statement, total value of g
year 2018 stood at US$4,281 million and US$4,647.3 million for 2019(Q1-Q3). The GHEITI Mining Report 2017-2018 published in D
provides data on the volume and value of mineral exports in 2018 and 2017.
The national budget statements and the GHEITI reports are available in PDF formats. The national budget statements can be downloaded
of the Ministry of Finance and the GHEITI reports are downloadable from GHEITI's website.
_x000D__x000D_
Ghana has committed to GHEITI Open Data Policy which requires disclosure of payments of extractive companies.
The GHEITI reports disclose data (both primary and reconciled) on the value of payments made by extractive companies to government
The GHEITI Mining Report 2017-2018 published in December 2019 also provides the latest (2017 and 2018) data on company level pa
govenment by extractive companies. _x000D__x000D_
_x000D__x000D_
However, more recent information on value of tax/payment reciepts is available on the Ministry of Finance website. The Ministry publis
the quarterly and semi-annual Fiscal Data which contains total projected and actual government revenue and expenditure. The most data
Jan-June 2020 Fiscal Data.
The GHEITI Mining Report 2017-2018 published in December 2019 provides details of tax data by revenue streams which include corp
royalty, dividends, ground rent, mineral right license, property rates. However, this is not disaggregated at the company / project level.
Section 77 of the Income Tax Act, 2015 (Act 896) provides for the taxation of mineral income. Section 77(1)-(4) provides that "There is
the income of a person derived from mining operations, referred to in this Act as the "mineral income tax".(2) The mineral income tax pa
subsection (1) shall be calculated for each year of assessment, by applying the rate of tax specified in the First Schedule to the chargeabl
person from mineral operations.(3) Where a person has chargeable income other than income derived from mineral operations, that incom
in accordance with section 1.(4) For the purposes of ascertaining the assessable income from mineral operations of a person (a) each sep
operation is treated as an independent business, and (b) the tax liability for the business shall be calculated independently for each year o
Income tax is administered by the Ghana Revenue Authority (GRA). The current rate for companies in minerals and mining operations i
_x000D__x000D_
Section 25 of the Minerals and Mining Act, 2006 (Act 703) provides that "A holder of a mining lease, restricted mining lease or small sc
shall pay royalty that may be prescribed in respect of minerals obtained from its mining operations to the Republic, except that the rate o
be more than 6% or less than 3% of the total revenue of minerals obtained by the holder". However, in 2010, the government reviewed t
the mining sector by pegging the royalty rate at a fixed five per cent.
The Minerals and Mining Act, 2006 (Act 703) provides the basis for calculating government's interest in gold mining operations in the c
43(1) provides that "Where a mineral right is for mining or exploitation, the Government shall acquire a ten percent free carried interest
obligations of the mineral operations in respect of which financial contribution shall not be paid by Government."
_x000D__x000D_
The Income Tax Act, 2015 (Act 896) specifies the withholding tax rate(s) that apply to extractive companies. Section 85(1) states that "D
59(3), dividend paid to a resident company by(a) a resident company that conducts or that has conducted a mineral operation, or(b) a res
is a partner in a partnership that conducts or that has conducted a mineral operation is subject to withholding tax in accordance with this
states further states that "Subject to subsection (3), a resident person shall withhold tax at the rate provided for in paragraph 8 of the Firs
person pays for unprocessed precious minerals located in the country won from the country".
Ghana does not practice production sharing in the mining sector. Revenue from the mining sector come from sources including corporat
mineral royalty, dividends, ground rent, mineral right license, property rates.
_x000D__x000D_
The Ghana Revenue Authority Act, 2009 (Act 791) establishes the Ghana Revenue Authority (GRA) as the national tax authority tasked
on behalf of the government. GRA operates as an agency under the Ministry of Finance and is responsible for collecting taxes from extra
companies. The Ghana Revenue Authority Act, 2009 (Act 791) merges the existing revenue agencies; Customs, Excise and Preventive S
Internal Revenue Service (IRS), the Value Added Tax Service (VATS) and the Revenue Agencies Governing Board (RAGB) Secretariat
Authority for the administration of taxes and customs duties in the country. Functions of the GRA include to assess and collect taxes, int
on taxes due to the Republic with optimum efficiency, pay the amounts collected into the Consolidated Fund unless otherwise provided
Acts, promote tax compliance and tax education, combat tax fraud and evasion and co-operate to that effect with other competent law en
and revenue agencies in other countries.
All payments to government are paid into the Consolidated Fund, which is the national treasury. Article 175 and 176 of the Constitution
the Consolidated Fund and directs what payments it should receive respectively. Article 175 states: "The public funds of Ghana shall be
Fund, the Contingency Fund and such other public funds as may be established by or under the authority of an Act of Parliament". The C
Republic of Ghana, Article 176(1) states that "There shall be paid into the Consolidated Fund, subject to the provisions of this article -(a
other moneys raised or received for the purposes of, or on behalf of, the Government; and(b) any other moneys raised or received in trus
of, the Government." Article 176(2) further states that "The revenues or other moneys referred to in clause (1) of this article shall not inc
other moneys -(a) that are payable by or under an Act of Parliament into some other fund established for specific purposes; or(b) that ma
Act of Parliament, be retained by the department of government that received them for the purposes of defraying the expenses of that dep
Ghana Revenue Authority Act, 2009 (Act 791) establishes the Ghana Revenue Authority (GRA) as the national tax authority tasked to c
payments to government including payments from the extractive sector requires the GRA deposits all amounts into the Consolidated Fun
Act 971 mandates the GRA to "pay the amounts collected into the Consolidated Fund unless otherwise provided by this Act and other A
The Revenue Administration Act, 2016 (Act 915) empowers the Commissioner General of the Ghana Revenue Authority to conduct tax
of which extractive companies are no exception. Section 36(1) of Act 915 states that "The Commissioner-General may, in the exercise o
Act, including sections 33 and 35, audit the tax affairs of a person. Section 36(2) further states that " The Commissioner-General may se
audit having regard to (a) the history of the person with respect to compliance or non-compliance with tax laws;_x000D__x000D_
(b) the amount of tax payable by the person; (c) the class of business or other activity conducted by the person; (d) criteria developed un
management plan, which may include random selection of returns for audit; or (e) other matters that the Commissioner-General consider
ensuring the collection of tax due."
The Auditor General is mandated by the constitution to audit all public agencies. Article 187(1) - (3) of the Constitution of the Republic
that " (1) There shall be an Auditor-General of Ghana whose office shall be a public office. (2)The public accounts of Ghana and of all p
including the courts, the central and local government administrations, of the Universities and public institutions of like nature, of any pu
other body or organization established by an Act of Parliament shall be audited and reported on by the Auditor-General. (3) For the purp
this article, the Auditor-General or any person authorized or appointed for the purpose by the Auditor- General shall have access to all bo
returns and other documents relating or relevant to those accounts"_x000D__x000D_
_x000D__x000D_
Beyond this, Sections 25(1) and (2) of the Ghana Revenue Authority Act, 2009 (Act 791) requires the tax authority to keep its books of
in a manner approved by the Auditor General and that shall submit its accounts for auditing 3 months after the end of the financial year.
The Ghana Revenue Authority (GRA) is subject to periodic external audits from the Auditor General's department. The lastest audits of
in the Annual Report of the Auditor-General’s on The Public Accounts of Ghana, Ministries Departments and Other Agencies (MDAs) f
31 December 2018. This report has been submitted to the Parliament of Ghana and can be accessed on the website of Ghana's Audit Serv
format.
Ghana is EITI compliant. The country was assessed to have made meaningful level of progress in the 2018 validation.
The GHEITI Mining Report 2017-2018 published in December 2019 is the latest EITI report and contains information on the minerals s
2018.
_x000D__x000D_
Section 18 (1) of the Mining and Minerals,Act, 2016 (Act 703) states that "Before undertaking an activity or operation under a mineral r
the mineral right shall obtain the necessary approvals and permits required from the Forestry Commission and the Environmental Protec
protection of natural resources, public health and the environment. _x000D__x000D_
Regulation 3 of the Environmental Assessment Regulations 1999 (L.I 1652) provides that "No environmental permit shall be issued by
of the undertakings mentioned in Schedule 2 to these Regulations unless there is submitted by the responsible person to the Agency, an e
impact assessment in accordance with these Regulations in respect of the undertaking". This Regulation requires persons and or compan
environmental impact assessment prior to undertaking a project which imposes costs on the environment and or communities.
_x000D__x000D_
The Environmental Assessment Regulations 1999 (L.I 1652), Regulation 15. (1) provides that "Where an applicant has been asked to su
environmental impact statement it shall be the responsibility of the applicant to -a) give notice of the proposed undertaking to the relevan
government departments and organizations and the relevant Metropolitan, Municipal or District Assembly; b) advertise in at least one na
and a newspaper, of any circulating in the locality where the proposed undertaking is to be situated; and c) make available for inspection
public in the locality of the proposed undertaking copies of the scoping report". This Regulation ensures the publication of scoping repor
undertaken by companies.
Social impact assessments are required as part of environmental impact assessments in the Environmental Assessment Regulations 1999
Regulation 14(1) requires that the EIA address possible direct and indirect impact of operations on (h) changes in social, cultural and eco
relating to; _x000D__x000D_
i. decline in existing or potential use of valued resources arising from matters referred to in paragraphs (a) to (d) of this sub-regulation._x
ii.direct or indirect employment generation; _x000D__x000D_
iii. immigration and resultant demographic changes;_x000D__x000D_
iv. provision of infrastructure such as roads, schools and health facilities; _x000D__x000D_
v. local economy; _x000D__x000D_
vi. cultural changes including possible conflict arising from immigration and tourism; and _x000D__x000D_
vii. potential land use in the area of the proposed undertaking.
_x000D__x000D_
Environmental Assessment Regulations 1999 (L.I 1652), Regulation 15. (1) provides that "Where an applicant has been asked to submit
impact statement it shall be the responsibility of the applicant to -a) give notice of the proposed undertaking to the relevant Ministries, go
departments and organizations and the relevant Metropolitan, Municipal or District Assembly; b) advertise in at least one national newsp
newspaper, of any circulating in the locality where the proposed undertaking is to be situated; and c) make available for inspection by th
the locality of the proposed undertaking copies of the scoping report". This Regulation ensures the publication of scoping reports of proj
undertaken by companies.
Gold mining companies prepare environmental impact statements (EIS) stating the impact of their operations on the environment and wh
measures they put in place to address the situation. The EIS is approved by the Environmental Protection Agency (EPA) after subjecting
approval requirements. The EIS is a public document, which is available at the EPA's library in Accra for all to access. It is also availabl
Coordinating Councils, district assemblies and community centers where the proposed project is to be undertaken. Therefore, all EIS app
onwards have been publicly disclosed. However, such reports have not been published on the website of the EPA. Those that have been
EPA's website involve oil and gas and education projects. SIAs are part of the EIS.
Gold mining companies prepare environmental impact statements (EIS) stating the impact of their operations on the environment and wh
measures they put in place to address the situation. The EIS is approved by the Environmental Protection Agency (EPA) after subjecting
approval requirements. The EIS is a public document, which is available at the EPA's library in Accra for all to access. It is also availabl
Coordinating Councils, district assemblies and community centers where the proposed project is to be undertaken. Therefore, all EIS app
onwards have been publicly disclosed. However, such reports have not been published on the website of the EPA. Those that have been
EPA's website involve oil and gas and education projects. SIAs are part of the EIS.
The Environmental Assessment Regulations 1999 (L.I 1652) requires companies to prepare environmental management plans within 18
commencing operations and thereafter every three years. Regulation 24(1) to (4) outlines this provision.
The Environmental Assessment Regulations 1999 (L.I 1652) defines environmental assessment as "the process for the orderly and system
prediction and evaluation of _x000D__x000D_
(a) the likely environmental, socio-economic, cultural and health effects of an undertaking; and _x000D__x000D_
(b) the mitigation and management of those effects _x000D__x000D_
Regulation 15. (1) provides that "Where an applicant has been asked to submit an environmental impact statement it shall be the respons
applicant to -a) give notice of the proposed undertaking to the relevant Ministries, government departments and organizations and the rel
Metropolitan, Municipal or District Assembly; b) advertise in at least one national newspaper and a newspaper, of any circulating in the
proposed undertaking is to be situated; and c) make available for inspection by the general public in the locality of the proposed undertak
scoping report".
_x000D__x000D_
Gold mining companies prepare environmental management plans after their environmental impact statements (EIS) have been approved
environmental management plans are submitted to the Environmental Protection Agency (EPA) within eighteen months after commence
and after every three years. The plans state how the companies intend to manage the negative impact of their operations on the environm
environmental management plans are treated as working documents and are not disclosed. However, the environmental management pla
the EIS, which is publicly disclosed. A search on the website of the EPA has not shown any report of environmental management plans.
companies produce their environmental mitigation plans as part of the Social / Environmental Impact Assessment report and are made pu
_x000D__x000D_
The Environmental Impact Assessment Regulations 1999, Regulation 26(1) provides that "The Agency may suspend, cancel or revoke a
permit or certificate issued under these Regulations where the holder of the permit or certificate _x000D__x000D_
a. fails to obtain any other authorization required by law in relation to his undertaking before commencement of operations; _x000D__x0
b. is in breach of any provision of these Regulations or any other enactment relating to environmental assessment; _x000D__x000D_
c. fails to make any payments required under these Regulations on the due date _x000D__x000D_
d. acts in breach of any of the conditions to which his permit or certificate is subject; or _x000D__x000D_
e. fails to comply with mitigation commitments in his assessment report or environmental management plan". _x000D__x000D_
Environmental Impact Assessment Regulations 1999, Regulation 26(2) also provides that "The Agency may also suspend an environmen
certificate in the event of occurrence of fundamental change~ in the environment due to natural causes before or during the implementati
undertaking; and upon such change the environmental assessment report and the environmental management plan shall be revised on the
environmental condition". These Regulations set penalties for non-compliance with environmental mitigation management plans.
Section 70 of the Minerals and Mining Act, 2006 (Act 703) provides: "(1) When for a reason a mineral right terminates, (a) the person w
of the mineral right immediately prior to the termination, or (b) another person, who is entitled to a mining plant lawfully erected or brou
to_x000D__x000D_
which the mineral right relates by the former holder, or a predecessor in title, may, within six months of the termination of the mineral ri
period allowed by the Minister, remove the mining plant if the mining plant is removed solely for the purpose of use by the former holde
deriving title through the former holder, in another relevant mining activity in the country._x000D__x000D_
"(2) A mining plant not removed by the former holder within two months after notice is given by the Minister to the former holder at any
expiration of the period referred to in subsection (1), shall vest in the Republic on the expiration of the two month notice period, but the
give a notice under this subsection if the land upon which the mining plant is located is the subject of a new mineral right held by the for
terminated mineral right._x000D__x000D_
(3) Nothing in this section removes or diminishes an obligation that the former holder may have under this Act, another enactment or a c
mineral right, to remove a mining plant and rehabilitate the land. Further, the Environmental Assessment Regulations 1991 contemplate
rehabilitation and requires the Environmental protection Agency (EPA) under Regulation 28(b) to cause to be published in the Gazette n
codes of practice, standards, guidelines in connection with matters relating to the protection, development and rehabilitation of the enviro
Regulation 30 (Interpretation), an "undertaking" is defined to include rehabilitation, among others. Further, Regulation 30 defines "recla
include rehabilitation bond or funds set aside in a reputable bank agreed upon by the EPA and the person responsible as a security depos
on reclamation or rehabilitation of disturbed land arising out of the undertaking.
Gold mining companies state how they will rehabilitate and or reclaim the mining concession in the EIS that they prepare and submit to
Protection Agency. The companies, based on their assessment of their operations and negative impacts on the environment, present to th
reclamation bonds. The reclamation bonds are financial guarantees that the government falls on to use to rehabilitate and or reclaim the p
if the companies fail to rehabilitate and or reclaim the land after their operations as indicated in their EIS. There have not been any mine
be relevant.
Article 20 Clauses (1) to (6) of the 1992 Constitution provides for protection of the rights of landowners or users from deprivation of pro
prompt payment of fair and adequate compensation. Under Article 20(3), where a compulsory acquisition or possession of land effected
accordance with this article involves displacement of any inhabitants, the State shall resettle the displaced inhabitants on suitable alterna
regard for their economic well-being and social and cultural values. These provisions have so far been interpreted by the Supreme Court
landowners and users. Additionally, Minerals and Mining Act of 2006, Act 703, Section 73, subsections (1) - (4) provide "The owner or
any land subject to a mineral right is entitled to and may claim from the holder of the mineral right compensation for the disturbance of t
owner or occupier, in accordance with section 74. (2) A claim for compensation under subsection (1) shall be copied to the Minister and
agency responsible for land valuation. (3) The amount of compensation payable under subsection (1) shall be determined by agreement b
but if the parties are unable to reach an agreement as to the amount of compensation, the matter shall be referred by either party to the M
consultation with the Government agency responsible for land valuation and subject to this Act, determine the compensation payable by
mineral right. (4) The Minister shall ensure that inhabitants who prefer to be compensated by way of resettlement as a result of being dis
proposed mineral operation are settled on suitable alternate land, with due regard to their economic well-being and social and cultural va
resettlement is carried out in accordance with the relevant town planning laws". These provisions of the law specify procedures governin
compensation to land owners or users when mining projects interfere with their access to and or use of the land.
Although both Article 20 of the 1992 Constitution and Sections 73 to 75 of the Minerals and Mining Act, 2006 (Act 703) make provisio
and payment of compensation to land owners or users when mining projects interfere with their access to and or use of the land, the prov
Constitution are only of of general character while those of the Minerals and mining Act are specific to the subject. Sections 73 to 75 of
specifies the procedures governing expropriation, compensationand resettlement to landowners or users of land other resources. The Min
(Compensation and Resettlement) Regulations, 2012 (L.I. 2175) further details out these procedures extensively.
_x000D__x000D_
Prestea Sankofa Gold Limited is a subsidiary of the Ghana National Petroleum Corporation(Government of Ghana owns 10% interests in
it does with all other mining companies. Ghana National Petroleum Corporation itself is a state-owned company operating in the country
sector. Additionally, the state has 10% shareholding in 9 mining companies and 20% in the Ghana Bauxite Company limited. Section 43
Minerals and Mining Act, 2006 (Act 703) stipulates government participation in the mining sector Government participation in mining l
_x000D__x000D_
The government does not receive in-kind payments from gold mining companies. Gold mining companies sell their products and conseq
tax obligations to the government through financial payments. The government, by law, also owns a ten-per cent free carried interest in g
companies in the country. However, the government also does not receive its share of the ten per cent free carried interest in-kind or by c
financial terms paid to the Non Tax Revenue Unit of the Ministry of Finance.
As per the GHEITI Mining 2017-2018 report, Prestea Sankofa Gold Limited has suspended operations in 2016 and has not restarted pro
Given the research scope of this Resource Governance Index (2019 and 2020), Prestea Sankofa Gold Limited is therefore not assessed.
_x000D__x000D_
The Minerals Commission, which regulates the country's mining sector, maintains the Ghana Mining Repository, which contains inform
total gold production. The website does not contain information on the country's total gold production, reserves and exports. The Comm
indicated on their website that the information on gold reserves is available for sale.
_x000D__x000D_
The Minerals Commission, which regulates the country's mining sector, maintains the Ghana Mining Mining Repository, which contains
Ghana's total gold production. The website does not contain information on the country's total gold production, reserves and exports. Th
however indicated on their website that the information on gold reserves is available for sale.
_x000D__x000D_
_x000D__x000D_
Ghana's fiscal rule was adopted as part of the 2018 Fiscal Responsibility Act. It sets out two rules: (i) overall fiscal balance shall not ex
percent of GDP; and (ii) an annual positive primary balance shall be maintained
Yes, the Fiscal Responsibility Advisory Council appointed in Jan 2019
The 2019 budget targets seem to have been met based on provisional outcomes reported in 2021 budget statement , but a) unsure if rules
already b) would require further verification
There seems to be no independent verification, no statement by Fiscal Responsibility Advisory Council.
The Ministry of Finance makes annual projections for mineral revenues. The Ministry publishes on its website the quarterly and semi-an
which contains total projected and actual government revenue and expenditure. The most recent projections are contained the Jan-June 2
_x000D__x000D_
The government prepares a national budget and presents it to Parliament for approval. The Ministry of Finance prepares the budget and p
Parliament usually in November. This means the budget for 2020 was presented to Parliament in November, 2019 but the implementatio
January 1, 2020 and will end on December 31, 2020. The 2021 budget will be presented in November 2020. The budget gives estimates
proposed expenditure and expected revenues including programmes to be undertaken within the financial year. Various Committee of Pa
the budgetary allocations for the Ministries, Departments and Agencies amongst others, engage in open Parliamentary debates and appro
through the passage of the Appropriation Act, which authorizes the government to implement it (budget).
The annual budget statements presents total government expenditure of the previous year. Thus the 2020 budget statement presented tota
2019. The Ministry of Finance also publishes quarterly and semi-annual Fiscal Data which contains total government revenue and expen
The Ministry of Finance makes annual projections for mineral revenues. The Ministry publishes on its website the quarterly and semi-an
which contains total projected and actual government revenue and expenditure. The most recent projections are contained the Jan-June 2
_x000D__x000D_
January 1, 2020 and will end on December 31, 2020. The budget discloses data on public debt and liabilities for the year under review a
next year. The most recent publicly available information on the level of national debt covers a fiscal year ending in 2019 and is contain
budget statement.
January 1, 2020 and will end on December 31, 2020. The budget discloses data on public debt and liabilities for the year under review a
next year. The most recent publicly available information on the level of national debt covers a fiscal year ending in 2019 and is contain
budget statement. The budget expresses the debt stock in both Ghana cedis and US Dollar terms. This is to be found on page 10
https://www.mofep.gov.gh/sites/default/files/basic-page/Debt-Statistics-Bulletin-2019-Q3_v2.pdf
_x000D__x000D_
The government has established the Minerals Development Fund by an Act of Parliament (Minerals Development Fund Act, 2016 (Act 9
portions of mineral royalties received by government are transferred to sub-national governments and structures to help address the impa
their communities. The Minerals Development Fund is funded by 20 per cent of mineral royalties. Of the total mineral royalty paid to go
paid to local government structures through the Administrator of Stool Lands. 20%, 25% and 55% of this portion of the royalty is distrib
Traditional Authorities, Stools and the District Assemblies respectively.
_x000D__x000D_
Section 21 (3) of the Mineral Development Fund Act, 2016 (Act 912) prescibes the rules for transferring extractive resource revenues to
_x000D__x000D_
The national government transfers 20 per cent of mineral royalties to sub-national governments and structures. Out of the 20 per cent of
royalties, 10 per cent goes to support the Minerals Development Fund, which is distributed to sub-national governments to use to mitiga
mining on their communities. The remaining 10 per cent is transferred to sub-national governments that host mining operations. Out of t
goes to sub-national governments, the Office of the Administrator of Stool Lands takes one per cent for its administrative expenses. The
cent is disbursed to host communities as follows: sub-national governments take 4.95 per cent, traditional councils take 1.8 per cent and
cent. This is also rooted in Article 267(6) of the Constitution of the Republic of Ghana, which states: "Ten percent of the revenue accruin
shall be paid to the office of the Administrator of Stool Lands to cover administrative expenses; and the remaining revenue shall be disbu
following proportions - (a) twenty-five percent to the stool through the traditional authority for the maintenance of the stool in keeping w
twenty percent to the traditional authority; and (c) fifty-five percent to the District Assembly, within the area of authority of which the st
situated."
Mineral Development Fund Act only mandates that portions of royalties to be paid to the sub national authorities of the producing areas.
_x000D__x000D_
_x000D__x000D_
The national government transfers 20 per cent of mineral royalties to sub-national governments and structures. Out of the 20 per cent of
royalties, 10 per cent goes to support the Minerals Development Fund, which is distributed to sub-national governments to use to mitiga
mining on their communities. The remaining 10 per cent is transferred to sub-national governments that host mining operations. Out of t
goes to sub-national governments, the Office of the Administrator of Stool Lands takes one per cent for its administrative expenses. The
cent is disbursed to host communities as follows: sub-national governments take 4.95 per cent, traditional councils take 1.8 per cent and
cent. This is also rooted in Article 267(6) of the Constitution of the Republic of Ghana, which states: "Ten percent of the revenue accruin
shall be paid to the office of the Administrator of Stool Lands to cover administrative expenses; and the remaining revenue shall be disbu
following proportions - (a) twenty-five percent to the stool through the traditional authority for the maintenance of the stool in keeping w
twenty percent to the traditional authority; and (c) fifty-five percent to the District Assembly, within the area of authority of which the st
situated."
The rule provides a percentage formular for sharing the mineral revenues.
The GHEITI Mining Report 2017-2018 published in December 2019 provides details of payments to all subnational entities in 2017 and
GHEITI Mining Sector Report published in September 2018 also provides details of payments to all subnational entities in 2016.
_x000D__x000D_
There is no rule requiring an external body to periodically audit the transfers of extractive resource revenues to the sub-national governm
only the EITI process which is used to audit the transfers of revenues to the sub-national governments
_x000D__x000D_
There is no rule requiring an external body to periodically audit the transfers of extractive resource revenues to the sub-national governm
only the EITI process which is used to audit the transfers of revenues to the sub-national governments
_x000D__x000D_
There is no sovereign wealth fund in the mining sector. There is a fund called the Mineral Development Fund, which is a local fund crea
development at the sub-national levels and not a sovereign wealth fund.
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
The Minerals and Mining (Local Content and Local Participation) Regulations, 2020 (L.I. 2431) details the rules and requirements of loc
local participation in the mining sector. Until December 2020, the prevailing local content law was contained in the Minerals and Mining
Regulations, 2012 (L.I. 2173), among other provisions therein . On the coming into force of L.I. 2431, the local content provisions conta
stands repealed and replaced.
Section 105 of the Minerals and Mining Act, 2016 (Act 703) makes provisions on the preference for local products and employment of G
minerals sector. The whole of the Minerals and Mining (Local Content and Local Participation) Regulations, 2020 (L.I. 2431) is dedicat
and local participation in the mining sector, fundamentally more detailed than the limited provisions (Regulations 1 and 2) in the Minera
(General Regulations), 2012 (L.I. 2173) . The local content provisions (Regulations 1 and 2) of L.I. 2173 stands repealed and replaced by
law does not speak to forward linkages. In fact, there are no publicly documented law or policy on forward linkages in the mineral sector
law does not speak to forward linkages. In fact, there are no publicly documented law or policy on forward linkages in the mineral sector
(General Regulations), 2012 (L.I. 2173) . Although Regulation 15 of L.I. 24 31 requires entities to submit annual reports on Ghanaian co
compliance with approved localisation programmes and procurement plans, the rule only requires reporting to the Minerals Commission
public. Accordingly, although there semblance of rules, the rules do not adequately require public reporting of local procurement statistic
(General Regulations), 2012 (L.I. 2173) . Although Regulation 15 of L.I. 24 31 requires entities to submit annual reports on Ghanaian co
compliance with approved localisation programmes and procurement plans, the rule only requires reporting to the Minerals Commission
public. Accordingly, although there semblance of rules, the rules do not adequately require public reporting of local employment statistic
There is no evidence of the government publishing a baseline assessment to inform the local content policy.
There is no evidence of the government publishing local procurement statistics
The GHEITI Mining Report 2017-2018 published in December 2019 provides aggregate data on employment in the mining sector in 201
report on page 115 indicates that at the large-scale mining companies, total direct employment in 2017 was 10,503 relative to 11,628 in
2017 figure, 159 were expatriates and the remaining 10,344 were Ghanaians. The expatriate component represents 1.5 per cent of t
(General Regulations), 2012 (L.I. 2173) . But this does not speak to forward linkages. There is no publicly documented policy or law on
the mining sector. Given there is no policy governing forward linkages, this question is not applicable.
the mining sector.
the mining sector.
There is no law or policy that requires companies to publish information about suppliers. The Minerals Commission maintains the Ghan
Repository which is an online data repository containing data on all licenced service or supply companies, their status and payments reco
_x000D__x000D_
Section 35 of Ghana's Companies Act, 2019 (Act 992) requires companies formed in the country to maintain a company register in Ghan
Register kept by the Registrar General's Department , and requires that such index of the names of beneficial owners of the company be
public inspection at a reasonable fee.
There is no law or policy that requires companies to publish information about suppliers. The Minerals Commission, the regulator of the
maintains the Ghana Mining Repository which is an online data repository containing data on all licenced service or supply companies, t
payments recorded by the MC.
Section 35 of the Companies Act, 2019 (Act 992) requires companies formed in the country to maintain a company register in Ghana tha
Register kept by the Registrar General's Department. The Registrar General's Department has instructed all companies to complete bene
disclosure forms starting from October 2020. This will be used to create a Central Beneficial Ownership Register. There is however no i
compliance with this directive.
Ghana has a Renewable Energy Masterplan. Page 17 of the Plan references the Energy Sector Strategy and Development Plan (ESSD
increasing the renewable energy supply in national energy mix to 10% by 2020. This timeline has been revised in Ghana’s intended nat
contribution (INDC) to 2030. Beyond these, it has also set targets for the penetration of the various renewable energy technologies.
The government has not announced goals of investing in renewable energy provision. As per the GHEITI Mining 2017-2018 report, Pres
Limited has suspended operations in 2016 and has not restarted production since then. Given the research scope of this Resource Govern
and 2020), Prestea Sankofa Gold Limited is therefore not assessed.
This question is not applicable to mining assessments.


Tthe government did not report publicly on total emissions generated by operations in the sector. The websites of governmentrevealed n
per the GHEITI Mining 2017-2018 report, Prestea Sankofa Gold Limited has suspended operations in 2016 and has not restarted produc

https://resourcedata.org/document/rgi21-1992-constitution-of-the-republic-of-ghana_x000D__x000D_https://resourceda
https://resourcedata.org/document/rgi21-minerals-and-mining-act-2006-act-703
https://resourcedata.org/document/rgi21-2016-gheiti-mining-report
https://resourcedata.org/document/rgi21-gheiti-20172018-mining-report
https://resourcedata.org/document/rgi21-ghana-mining-repository
https://resourcedata.org/document/rgi21-gheiti-20172018-mining-report_x000D__x000D_https://resourcedata.org/docu
https://resourcedata.org/document/rgi21-minerals-commission-acquiring-mining-licences_x000D__x000D_https://resour
https://resourcedata.org/document/rgi21-minerals-and-mining-act-2006-act-703_x000D__x000D_https://resourcedata.o
https://resourcedata.org/document/rgi21-public-office-holders-declaration-of-assets-and-disqualification-act-1998-act-55
https://resourcedata.org/document/rgi21-companies-act-2019-act-992
https://resourcedata.org/document/rgi21-income-tax-act-2015-act-896_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-2016-gheiti-mining-report_x000D__x000D_https://resourcedata.org/document
https://resourcedata.org/document/rgi21-2020-budget-statement-and-economic-policy_x000D__x000D_https://resource
https://resourcedata.org/document/rgi21-2020-budget-statement-and-economic-policy_x000D__x000D_https://resource
https://resourcedata.org/document/rgi21-gheiti-open-data-policy
https://resourcedata.org/document/rgi21-income-tax-act-2015-act-896
https://resourcedata.org/document/rgi21-income-tax-act-2015-act-896
https://resourcedata.org/document/rgi21-ghana-revenue-authority-act-2009-act-791
https://resourcedata.org/document/rgi21-revenue-administration-act-2016-act-915
https://resourcedata.org/document/rgi21-annual-report-of-the-auditorgenerals-on-the-public-accounts-of-ghana-ministri
https://resourcedata.org/document/rgi21-environmental-assessment-regulations-1999-li-1652_x000D__x000D_https://re
https://resourcedata.org/document/rgi21-environmental-assessment-regulations-1999-li-1652
https://resourcedata.org/document/rgi21-minerals-and-mining-compensation-and-resettlement-regulations-2012-li-2175
https://resourcedata.org/document/rgi21-minerals-and-mining-compensation-and-resettlement-regulations-2012-li-2175
https://resourcedata.org/document/rgi21-gnpc-law-1983-pndc-law-64
https://resourcedata.org/document/rgi21-2018-consolidated-financial-statement-of-gnpc
https://resourcedata.org/document/rgi21-board-of-prestea-sankofa-gold
https://resourcedata.org/document/rgi21-mineral-development-fund-act-2016-act-912_x000D__x000D_https://resource
https://resourcedata.org/document/rgi21-mineral-development-fund-act-2016-act-912_x000D__x000D_https://resource
https://resourcedata.org/document/rgi21-mineral-development-fund-act-2016-act-912
https://resourcedata.org/document/rgi21-mineral-development-fund-act-2016-act-912
https://resourcedata.org/document/rgi21-mining-local-content-and-local-participation-regulations-2020-li-2431
https://resourcedata.org/document/rgi21-minerals-and-mining-general-regulations-2012-li-2173_x000D__x000D_https://
https://resourcedata.org/document/rgi21-ghanas-intended-nationally-determined-contribution-indc_x000D__x000D_http
Ghana (oil and gas)

2017 RGI Score
1.1 Licensing 49
1.1.2 Cadaster 50
1.2 Taxation 80
1.2.5d 100
1.3 Local impact 58
3.4 Rule of law 83
3.7 Open data 27
PERFORMANCE BANDS
Good Scores over 75
Poor Scores 30-44
75 26
Information only .
Information only .
Information only .
83 0
100 0
100 0
50 0
88 38
100 50
100 0
50 0
100 100
100 75
100 100
100 100
100 100
100 0
67 27
100 0
0 0
100 80
50 50
100 100
100 100
0 0
0 0
100 17
100 50
100 0
100 0
100 40
100 80
100 0
25 15
0 0
50 30
100 0
100 0
35 0
20 0
50 0
Information only .
Information only .
80 0
Information only .
83 0
100 0
100 0
50 0
83 0
100 0
100 0
50 0
100 0
100 0
100 0
100 0
100 0
100 0
100 10
100 0
100 0
100 0
100 0
. .
Information only .
100 33
100 0
100 100
100 0
0 -50
0 -50
70 0
70 0
70 0
78 20
100 50
100 50
100 50
100 .
100 .
20 0
20 0
20 .
100 0
100 0
100 0
50 50
50 50
100 0
100 0
100 0
100 .
100 .
75 0
100 0
50 0
84 9
Information only .
Information only .
100 0
100 0
100 0
100 0
100 0
100 33
100 100
100 0
100 0
50 -10
0 -20
100 0
84 -16
100 0
20 -80
100 0
100 0
100 0
100 0
100 0
100 0
75 50
100 100
0 0
100 0
100 100
100 50
100 0
100 0
100 100
100 100
80 -20
80 -20
80 -20
80 -20
80 -20
80 -20
50 0
0 0
100 0
85 20
70 34
0 0
0 0
0 0
0 0
0 0
100 100
100 100
100 .
50 50
100 100
0 .
100 20
100 80
100 0
100 0
100 0
100 0
100 0
100 0
. .
Information only .
Information only .
Information only .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
100 7
Information only .
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 40
100 0
100 100
100 100
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 .
71 1
89 -1
60 0
74 -2
82 -1
79 0
80 2
31 4
Ghana (oil and gas)




follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license

cover areas/blocks?

given area/block?

licensing process?
terms?



processes?

negotiation rules?


blocks allocated?






companies?














companies?

companies ?


shares?


companies?





disclosed?

disclosed?

disclosed?

disclosed?

development?



plans?


adhered to?

use?









servicing)?


timeframe?




volume?
volume?



government?
by the SOE?



by the SOE?

ventures?

in joint ventures?



conduct?


exports?

readable?


fiscal rule?

audit timeframe?



expenditures?

received?

national debt?




areas?

government?


resource revenues?


stream?







fund?

report?





held?



financial reports?









cover?











identities?



provision?

expenditure


projects?


the sector?
2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
elements.
elements.


format only.
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
A = Yes, the law includes procedures that companies can follow to appeal license/contract C 0
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
known cases.
cases.
A = Yes, the government has publicly disclosed all the signed licences/contracts. C 20
to 2019.
C = An SOE.

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
companies.
shares.
authority.
retained by SOEs.
companies.
2016 EITI Standard.




disclosed.
A = Yes, environmental mitigation management plans have been publicly disclosed, with no B 50
known exceptions.
plans.
plans.
A = Yes, these procedures governing rehabilitation and closure of extractive projects have been A 100
A = Yes, the law specifies procedures governing the resettlement of land users when project B 50
government.
controlling) share.
companies.
companies.
SOE.
2018.
2018.
operations.
operations.
external body.
A = Yes, the law requires the SOE to submit annual reports on all its activities to the legislature. A 100
A = Yes, the SOE publicly disclosed the amount spent on each non-commercial activity. A 100
A = Yes, the SOE's most recent publicly available annual report on its finances and operations C 20
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
A = Yes, the SOE or government publicly discloses the volume of production sold by the SOE, A 100
for each sale.
in the aggregate.
A = Yes, the SOE or government publicly discloses the value of production sold by the SOE, for A 100
each sale.
the aggregate.
A = Yes, the SOE or government publicly discloses the date of the production sales executed by A 100
A = Yes, the SOE or government publicly discloses the names of the companies that bought the A 100
ending in 2016, 2017 or 2018.
A = Yes, the SOE publicly discloses the costs and revenues deriving from its participation in B 80
A = Yes, the SOE publicly discloses a list of its subsidiaries, covering a fiscal year ending in B 80
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
A = Yes, the SOE publicly discloses the costs and revenues deriving from its subsidiaries, B 80
subsidiaries.
and exports.
documentation.

JSON).
to the fiscal rule.
A = Yes, the government's adherence to the fiscal rule was monitored over the most recently C 0

governments.
governments.
transferred.
2018.
stream.

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
enter details.
A = Yes, there is a law promoting forward linkages. D .


company.
country.

company.
country.
policy.
C = Not applicable.
A = Yes, since 2019 the government has published local procurement statistics, disaggregated by C 50
project.
company.
for the country.
has prior to 2019.
A = Yes, since 2019 the government has published local employment statistics, disaggregated by C 50
project.
company.
for the country.
has prior to 2019.
A = Yes, rules require public reporting of processing statistics, disaggregated by company. B 50
country.
policy.
policy.
company.
country.
to 2019.
A = Yes, since 2019 the government has published domestic supply statistics, disaggregated by A 100
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. B .
B = No.
2018.
A = Yes, the SOE publishes information on expenditure for development of projects that are not A 100

A = Yes, the government and/or SOE has disclosed assumptions about the impact of various C 50
2020.
2021 Criteria


elements.
details online.
areas/blocks.
process.

No, rules do not include procedures that companies can follow to appeal

all known cases.

companies.
No, the government disclosed none of the signed licences/contracts from

2019, but did prior to 2019.
licences/contracts.

government.


2020.
companies.
companies.

tax authority.
authority.
timeframe.

2017 or 2018.



publicly disclosed.
No, at least one, but not all environmental mitigation plans have been
publicly disclosed.
management plans.

Yes, these procedures governing rehabilitation and closure of extractive

projects have been adhered to, with no known exceptions.
Yes, a publicly documented policy specifies procedures governing the

resettlement of land users when project development interferes with their
access to or use of land.
the government.

2019 or 2020.
2019 or 2020.
Yes, the law requires the SOE to submit annual reports on all its activities to
the legislature.
Yes, the SOE publicly disclosed the amount spent on each non-commercial
activity.
Yes, but the SOE's most recent publicly available annual report on its
finances and operations covers a fiscal year ending in 2015 or earlier.
its production.

sold by the SOE, for each sale.
by the SOE, for each sale.
Yes, the SOE or government publicly discloses the date of the production
sales executed by the SOE, for each sale.
Yes, the SOE or government publicly discloses the names of the companies
that bought the production sold by the SOE, for each sale.
participation in joint ventures, covering a fiscal year ending in 2016, 2017 or
2018.
subsidiaries, covering a fiscal year ending in 2016, 2017 or 2018.
government.

fiscal year.
There is no requirement for the government's adherence to the fiscal rule to
be subject to a periodic external monitoring.
received.
the fund.
fund.
budgetary approval.
investment types.
report.
report.
exception.
audited.
reports.
known exceptions.

Yes, there is a combination of law, policy or state equity promoting forward

linkages.
describe.
statistics.
statistics.
Yes, since 2019 the government has published local procurement statistics, in
in the aggregate for the country.
Yes, rules require public reporting of processing statistics, in the aggregate

for the country.

Yes, since 2019 the government has published domestic supply statistics,

identities.
suppliers.
identities.
Yes.
No.

Yes, the SOE publishes information on expenditure for development of
projects that are not yet producing oil or gas, in a report covering a fiscal year
in 2019 or 2020.
to 2019.
Yes, the government and/or SOE discloses assumptions about oil/gas prices
or the impact of various price scenarios on project viability or public budgets,
covering only one year into the future, in a document published in 2019 or
2020.
sector.
2021 Justification
First, Article 157(6) of the 1992 Constitution provides: "Every mineral in its natural state in, under or upon any land in Ghana, rivers, str
throughout Ghana, the exclusive economic zone and any area covered by the territorial sea or continental shelf is the property of the Rep
shall be vested in the President on behalf of, and in trust for the people of Ghana". Although there is no definition of the word "mineral"
to suggest whether "mineral" includes petroleum, the practice, as the title to chapter 21 of the Constitution ("Lands and Natural Resource
petroleum is arguably covered under Article 257(6) of the 1992 Constitution). This reasoning is reinforced by the adoption (with the nec
modifications) of the language of Article 257(6) under Section 3 of the Petroleum (Exploration and Production) Act, 2016 (Act 919) wh
"Petroleum existing in its natural state in, under or upon any land in_x000D__x000D_
Ghana, rivers, streams, water courses throughout Ghana, the exclusive_x000D__x000D_
economic zone and any area covered by the territorial sea or continental_x000D__x000D_
shelf, is the property of the Republic of Ghana and is vested in the President_x000D__x000D_
on behalf of and in trust for the people of Ghana.
Section 10 (12) of the Petroleum (Exploration and Production) Law, 2016 states that "The Minister shall represent the Republic of Ghan
the terms of a petroleum agreement and shall enter into a petroleum agreement on behalf of the State"
Session 10 (3) of the Petroleum Exploration and Production Act (2016) states that a Petroleum agreement shall only be entered into after
transparent and competitive public tender process. However, sub-section (9) states: "Despite subsection (3) the Minister may, in consulta
commission, determine that a petroleum agreement may be entered into by direct negotiations where direct negotiations represent the mo
to achieve optimal exploration and production of petroleum resources in a given area"
There is disclosure of extractive resource reserves at the company level in 2019 Annual Report of the Public Interest and Accountability
2019 Annual Report mentions for instance "Aker's estimated economic recoverable reserves from the Pecan field was put at 334mmbbl o
of condensate to be produced from 26 development wells".
The disclosure is made in PIAC's 2019 Annual report which covers the period from January 2019 to December 2019
_x000D__x000D_
The extractive resource reserves are published in the Public Interest and Accountability Committee reports but these are in PDF format
The Petroleum Commission, regulator of Ghana's upstream petroleum sector, maintains a publicly available registry. The registry is foun
least all information on name of license holder, coordinates, date/year of application and award, duration, type of license and names of c
an interest in the block. A look at the petroleum agreement for Deepwater Tano Block indicates these details are publicly disclosed.
The petroleum commission maintains a publicly available registry at https://www.ghanapetroleumregister.com/contract-areas
The registry does not contain information on unassigned blocks/areas
The registry contains names of all companies that have interests in a block. For instance the registry mentions Tullow, Kosmos, Anadark
GNPC as the companies with interests in the Deepwater Tano block,
Regulation 9 subregulation 3 of the Petroleum (Exploration and Production) (General) Regulations, 2018 (L.I. 2359) provides that the M
to carryout a pre-qualification process before tender. Regulation 10 subregulation 2c of L.I. 2359 states that the invitation to pre-qualific
pre-qualification requirements for the tender process. Regulation 12(2) also requires a tender invitation to include requirements for prequ
prequalification procedure was not carried out before the publication of an invitation to tender. See also Regulation 19(1) on prequalifica
negotiation
Regulations 12 and 13 of L.I. 2359 require the licensing authority to disclose a list of biddable terms or negotiable terms. See also sectio
Petroleum (Exploration and Production) Act 919, 2016, which requires publication of a tender invitation. Per Regulation 12, the tender i
include bid evaluation criteria and weighting.
Under Section 10(6) of the Petroleum (Exploration and Production) Act, 2016 (Act 919), the Minister of Energy is required to publish an
tender or an invitation for direct negotiations in the Gazette and in at least two state-owned daily newspapers and may publish the invitat
medium of public communication. Subregulataion (1) of Regulation 12 of the Petroleum (Exploration and Production) (General) Regula
2359) itemizes the content of an invitation to tender. Under Regulation 13, the tender documents (with itemized contents) are required to
Minister of Energy as basis for the tender process. All clarifications to the content of the tender documents which are of a general nature
distributed to all invited bidders. Under Subregulations (1) and (2) OF Regulation 14, the Minister in determining a deadline for submiss
ensure the deadline is not less than one hundred and twenty days from the publication of the invitation to tender or the invitation for dire
implies the invitation to tender (together with the tender documents) or for direct negotiation must be published. While an objective crite
a petroleum agreement is stipulated in Subregulation (2) of Regulation 16, the criteria relating to the qualification of a bidder is required
the Minister "in the tender documents" prior to publshing same to invited bidders. Subregulation (3) of Regulation 14 itemizes the mand
on the part of a bidder when submitting a bid.
_x000D__x000D_
The National Oil Company (GNPC) and the Minister for Energy are completely different institutions with much clarity in roles. Section
Petroleum (Exploration and Production) Act, 2016 (Act 919) describes the relationship between the 2 in respect of petroleum activities
For Ghana's first licensing round, disclosure of prequalification criteria occurred in October, 2018 but this was part of processes to award
See link: http://www.reportingoilandgas.org/opportunities/invitation-for-expression-of-interest-and-pre-qualification-for-petroleum-expl
production-licenses-offshore/
Though all pre-qualified companies were presented with the invitation to submit tenders, the invitation to tender was not published as wa
section 10(6)
The licensing authority published the rules governing the allocation process with the invitation for expression of interest and prequalifica
place in October, 2018. This was part of processes to award blocks in 2019.
Regulation 17b of the Petroleum Exploration and Production (General) Regulations requires the licensing authority to publish the list of
bidders in the case of an auction. Also, regulation 19, subregulation 6 requires the licensing authority to publish the potential contractor i
negotiation
Regulation 18(3) of the Petroleum Exploration and Production (General) Regulations requires the licensing authority to publish the winn
Gazette, at least 2 state owned daily newspapers and the website of the Ministry
Both the Petroleum (Exploration and Production) Act, 2016 and the Petroleum Exploration and Production (General) Regulations, 2018
public disclosure of the list of areas/blocks allocated following the licensing process
The Petroleum (Exploration and Production) Act 2016 and the Petroleum Exploration and Production (General) Regulations do not have
making way for companies to seek redress in case there is a need to appeal licensing decision.
The licensing authority disclosed the list of companies that submitted bids in the licensing round. These companies were Tullow, Eni an
and P Limited
The Licensing authority disclosed that Eni E&P in partnership Vitol Tano Upstream as the winners for block 3 and First E&P and Elean
block 2
The licensing authority disclosed that Eni E&P in partnership Vitol Tano Upstream as the winners for block 3 and First E&P and Eleand
block 2. Negotiations on the terms of the petroleum agreement are underway
Section 35, subsection 1, paragraphs (a) and (b) of the Companies Act, 2019 (Act 992) require a company to keep a register, in the count
members/shareholders and beneficial owners and their interests and also indicate if they are politically exposed persons. Section 36 regu
share with the Registrar, this register of members/shareholders and beneficial owners.
"Section 35 of the Companies Act, 2019 (Act 992) require companies formed in the country to maintain a company register in Ghana th
beneficial ownership information including information on politically exposed persons and the registration of the relationships in the Ce
by the Registrar-General Department. Under Section 36 of Act 992, the register/index of the names of the members of a company as wel
owners of the company shall be open for inspection by persons for not less than 2 hours on a working day upon payment of a reasonable
the company, for each inspection".
_x000D__x000D_
There is no record of any public official disclosing interest or having any financial holdings in any of the oil and gas companies.
Some legal ownership information was published in December 2019/January 2020 as part of the 2017/2018 GHEITI report as part of GH
collect beneficial ownership information (See Table 2.4 here https://eiti.org/files/documents/final_2017_and_2018_oil_and_gas_reportc
GHEITI Implementation Reports on BO for both oil & gas and mining sectors at http://www.gheiti.gov.gh/site/index.php?
option=com_phocadownload&view=category&id=15:implementation-reports&Itemid=54). However, these disclosures were sourced at
was no Legislative Instrument operationalizing the BO regime in the Comapanies Act, 2019 (Act 992). Additionally, the Registrar-Gene
time started compiling the BO register on pilot basis and therefore did not have the full BO data for companies including extractive com
full complement of BO data required by law is still crystalizing. The BO data gathered by GHEITI can therefore only be partial and appl
some, not all known cases. GHEITI MSG confirmed this position via a phone call.
_x000D__x000D_
Session 56 (1) and (2) of the Petroleum (Exploration and Production) Act 2016 states that: The Commission (Petroleum Commission) sh
maintain a register of petroleum agreements, licenses, permits and authorizations as prescribed. And that, the register shall be opened to
The government maintains a publicly available register of all signed contracts. However, the petroleum register does not have the petrole
which have been renegotiated since 2019. An example is the petroleum agreement with AGM/Aker covering the South Deepwater Tano
The Petroleum Commission maintains a publicly available register of some signed petroleum agreement. The renegotiaited agreements a
in the petroleum register.
_x000D__x000D_
The Petroleum Commission (the “Commission”) was established by an Act of Parliament, 2011 (Act 821) as a result of hydrocarbon dis
commercial quantities, to regulate and manage the utilization of petroleum resources and, coordinate the policies in the upstream petrole
_x000D__x000D_
According to Article 268 (1) of the 1992 Constitution of the Republic of Ghana states that "Any transaction, contract or undertaking invo
right or concession by or on behalf of any person including the Government of Ghana, to any other person or body of persons howsoeve
exploitation of any mineral, water or other natural resource of Ghana made or entered into after the coming into force of this Constitution
ratification by Parliament". This is also highlighted by the sector specific law Petroleum (Exploration and Production) Act 2016 stipulate
(13) that: A Petroleum Agreement entered into by the Minister shall not be effective if it is not ratified by Parliament in accordance with
constitution.
The Petroleum (Exploration and Production) Act, 2016 (Act 919) applies. Sections 85 (1), (2), (3) (4), (5), (6); 86; (1), (2) (3); 87; 88; an
clearly the fiscal regimes for the petrochemical sector. Section 85 deals with royalties, 86 spells out details for acreage fee while 87 also
liabilities (income tax as well as capital gain tax). Sections 88 and 89 deals with bonus payments and additional oil entitlements respectiv
depending on when a petroleum agreement was entered into or whether or not a stabilisation clause is included in a given agreement, eith
(Sections 63 to 76) of Part VI the Income Tax Act, 2015 (Act 896) or the Petroleum Income Tax Act, 1987 (PNDCL 188) will apply.
_x000D__x000D_
The government publicly discloses production data of hydrocarbons in the respective quarter and annual petroleum repoorts of the Minis
semi annual and annual reports of the Public Interest and Accountability Committee.
The recent data on volume of extractive resource production covers 2019 and 2020 which is published in the Ministry of Finance Quarte
Petroleum Reports
The 2019 Annual and 2020 Quarter reports are in PDF formats
The Annual Petroleum Reports, published by the Ministry of Finance have data on the value of extractive resource exports.
The recent publicly available data covers Quarter 2 of 2020

Ministry of Finance publishes the data in PDF form
_x000D__x000D_
The Petroleum Revenue Management Act(815) as Amended (Act 893) requires the Minster of Finance to disclose to the public all kinds
receipts. Specifically, Section 8 of the Act stipulates that;(1) For the purpose of transparency and accountability, the records of petroleum
whatever form, shall simultaneously be published by the Minister in the Gazette and in at least two state owned daily newspapers, within
days after the end of the applicable quarter.(2)The information required to be made public shall also be published online on the website o
presented to Parliament on the date of the Gazette publication.(3) The Minister shall publish the total petroleum output lifted and the refe
same manner as provided in subsections (1) and (2).
_x000D__x000D_
The 2019 Reconciliation Report and 2019 Annual Report on the Petroleum Funds provide the breakdown of Petroleum Receipts. This in
Carried and Participating Interest; Surface Rentals; Corporate Income Tax; PHF Income and Gas.
The 2019 Reconciliation Report, 2019 Annual 2020 Quarter Reports on the Petroleum Funds cover 2019 and Quarter 2 of 2020
The 2019 Reconciliation Report, 2019 Annual and 2020 Quarter Reports on the Petroleum Funds disaggergate tax and payment receipt d
project level. Tables 2 indicates, for instance, Sankofa Royalty payment of USD 70,002,597.76 for 2019. Again, the Quarter 2 2020 repo
surface rental payment of USD 73,700 by Exxon Mobil.
Depending on the requirements of a given petroleum agreement, the rules under eith the Income Tax act, 2015 (Act 896) or the Petroleum
1987 (PNDCL 188) would apply. Under Act 896, Sections 63-76 provides rules on calculation, rates, applicable tax base and deductions
35%on income from petroleum operations. Alternatively, PNDCL 188 makes provision for all of these requirements for companies that
under it for tax purposes.
Both the Petroleum (exploration and production) Act, 2016 and the Petroleum Exploration and Production (General) Regulations, 2018 i
companies are to pay royalties. The rate is specified in Artcile 10 of the Model Petroleum Agreement to be 12.5% of gross production of
_x000D__x000D_
Section 10 subsection 14 of the E & P Law states that the Corporation shall have a minimum carried interest of 15 % and can acquire a l
as agreed in the Petroleum agreement.
_x000D__x000D_
Sections 63-76 of the Income Tax Act of 2015 provides rules on calculation and rates for withholding tax applicable to petroleum operat
Ghana does not use a production sharing arrangement. Ghana's fiscal terms are taxes and royalty payments. Sections 85 to 89 of Act 919
terms for petroleum operations
Section 3 of the Ghana Revenue Authority Act, 2009 (791) mandates the Ghana Revenue Authority to assess and collect taxes, interests
taxes due to the Republic of Ghana with optimum efficiency
_x000D__x000D_
A Petroleum Holding Fund is established by law as a designated public fund at the Bank of Ghana to receive and disburse petroleum rev
Republic. Section 2(2) of the Petroleum Revenue Act(815) as Amended (893) states that ""the petroleum revenue shall be deposited in th
Holding Fund for subsequent transfers in accordance with the provisions of this Act"" Section 3(2) of the same Act further states that ""t
revenue assessed as due in each month shall be paid by direct transfer into the Petroleum Holding Fund by the fifteenth day of the ensuin
entities obliged to make the payment"".
Section 74 of the Income Tax Act, 2015 mandates the Commissioner-General of the Tax Authority to "give notice in writing to a person
petroleum operations requiring that person to furnish within the time specified in the notice: (a) further information as to the matters in c
quarterly returns or annual returns; or (b) any matter which the Commissioner-General considers for determining the assessment of the p
of Act 919 also mandates to Petroleum Commission to collaborate with persons it may authorise to supervise or inspect petroleum activi
_x000D__x000D_
The Ghana Revenue Authority Act (2009) stipulates in Section 25 (1) and (2) that ""The Authority shall keep books of account and prop
approved by the Auditor General(2) The Board (of the Authority) shall submit the accounts of the Authority to the Auditor General for a
months after the end of the financial year. Also the GNPC is required to be audited by the Auditor General: Section 12 of Provisional N
Council (PNDC) Law 64 requires the books of accounts of Ghana National Petroleum Corporation(GNPC) to be audited annually by the
There is no public record to indicate that the national tax authority was audited over the most recently completed audit timeframe. A look
the Ghana Audit Service, Parliament of Ghana and the Ghana Revenue Authority show no evidence of such an audit
_x000D__x000D_
Ghana signed on to the Extractive Industries Transparency Initiative in 2003 and has since been implementing the Standard. The implem
EITI started with the mining sector and extended to the oil and gas sector in September, 2010. In Febuary, 2019, the EITI Board conclud
compliant with meaningful progress in the implementation of the 2016 EITI standards.
_x000D__x000D_
The most recent Ghana EITI report cover 2017 and 2018 and was published in December 2019.
Section 82(1) of Act 919 states that a person shall not conduct petroleum activities in an area unless the required environmental impact a
conducted or any other environmental statutory requirement as prescribed in the Environmental Protection Act, 1994 and any other appli
have been complied with. Moreover regulation 3 of the Environmental Assessment Regulations (LI 1652) states that no environmental p
issued by the Environmental Protection Agency for petroleum activities unless environmental impact assessment is submitted to the Age
with the regulations
Regulation 16 and 17 of the Environmental Assessment Regulations requires that EIAs are publicly disclosed. It also mentions public he
where stated conditions are met. The combined effect of Regulations 15 (Advertisement of scoping notice), 16 (Consideration and review
impact statement and publication of notices of environmental impact statement) and 17 (public hearing) is the disclosure of the EIS. Und
particular, the Environmental protection Agency (EPA) is required to hold a public hearing in respect of an application where - (a) upon
under regulation 16 there appears to be great adverse public reaction to the commencement of the proposed undertaking; (b) the undertak
the dislocation, relocation or resettlement of communities; or (c) the Agency considers that the undertaking could have extensive and far
the environment. In the case of the extractive sector, all of these circumstances are always present and so the EPA usually hold public he
mining and oil and gas projects. Fuether, regulation 17 requires the EPA in each case to form a panel to hear persons and bodies that wil
to it, and consider all such submissions made to it and make its recommendations in writing to the EPA within a stipulted period from th
hearing. The recommendations of the panel are required under Regulation 18 to be taken into consideration in reviewing the EIS and det
to approve or disapprove of it. In practice. the draft EIS is disclosed at the public hearing stage for the consoideration of all key stakehol
greable to this interpretation and has never contested the legal requirement of disclosure of the EIS. What they do contest is the disclosur
environmental management plan under Regulation 24. This is a plan that persons responsible for an undertaking in respect of which a pr
environmental report or an environmental impact statement has been approved are required to submit to the EPA, seting out steps that ar
taken to manage any significant environmental impact that may result from the operation of the undertaking.
Social impact assessments are required as part of environmental impact assessments in the Environmental Assessment Regulations 1999
Regulation 14(1) requires that the EIA address possible direct and indirect impact of operations on (h) changes in social, cultural and eco
relating to; i. decline in existing or potential use of valued resources arising from matters referred to in paragraphs (a) to (d) of this sub-r
or indirect employment generation; iii. immigration and resultant demographic changes;iv. provision of infrastructure such as roads, sch
facilities; v. local economy; vi. cultural changes including possible conflict arising from immigration and tourism; and vii. potential land
the proposed undertaking.
Although neither the Act 919 nor its accompanying LI 2359 have no requirements on publicly disclosing social impact assessments, the
Assessment Regulations 1999 (L.I 1652) requires disclosure. SIAs are part of the EIS. Regulation 15. (1) provides that "Where an applic
to submit an environmental impact statement it shall be the responsibility of the applicant to -a) give notice of the proposed undertaking
Ministries, government departments and organizations and the relevant Metropolitan, Municipal or District Assembly; b) advertise in at
newspaper and a newspaper, of any circulating in the locality where the proposed undertaking is to be situated; and c) make available for
general public in the locality of the proposed undertaking copies of the scoping report". This Regulation ensures the publication of scopi
projects to be undertaken by companies. See comment aside for more context.
_x000D__x000D_
The Environmental and Social Impact Assessment for the Sankofa and Gye Nyame fields in the Offshore Cape Three Point Project has
online. However, over the period of this study, only the Environment and Social Impact Assessment of Sankofa and Gye Nyame was on
has also started consultation forum as part of scoping under its Environmental Impact Assessment for the Deepwater Tano Cape Three P
of environmental process required by the Environmental Protection Agency to ensure the views of the affected communities are heard b
the project. The report of consultations is available online.
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has also started consultation forum as part of scoping under its Environmental Impact Assessment for the Deepwater Tano Cape Three P
of environmental process required by the Environmental Protection Agency to ensure the views of the affected communities are heard b
the project. The report of consultations is available online.
Regulation 24 of the Environmental Assessment Regulations, 1999 (L.I. 1652) requires a person responsible for an undertaking in respe
preliminary environmental report or an environmental impact statement has been approved to submit to the Agency an environmental m
a Form determined by the Agency) in respect of his operations within 18 months of commencement of operations and thereafter every 3
mandatory to set out in the environmental management plan steps that are intended to be taken to manage any significant environmental
result from the operation of the undertaking.
Regulation 28 of the Environmental Assessment Regulations, 1999 (L.I. 1652) stipulates that the Environmental Protection Agency shal
published in the Gazette notification of any codes of practice, standards, guidelines in connection with: (a) matters provided for under L.
purpose of giving guidance; and (b) matters relating to the protection, development and rehabilitation of the environment. Therefore, any
mitigation/management plan, which is provided under Regulation 24 should be published in the gazette in line with this Regulation.
Cape Three Point contract which was signed on January, 2015 has a development report that includes mitigation plans. Again, Aker ha
consultation forum as part of scoping under its Environmental Impact Assessment for the Deepwater Tano Cape Three Points Block as p
environmental process required by the Environmental Protection Agency to ensure the views of the affected communities are heard befo
project. The report of consultations is available online.
Regulation 29 (f) of the Environmental Assessment Regulations, 1999 (L.I. 1652) provides the penalty regime for contravening the prov
including contravention of the environmental mitigation/management plans. The provision is to the effect that the perpetrator commits a
liable on summary conviction to a fine not exceeding 1/-2 million or imprisonment for a term not exceeding one year or to both and in th
continuing offence to a further fine not exceeding 1/-200,000 for each day the offence is continued. This should be read together with Se
Petroleum (Exploration and Production) Act, 2016 (Act 919) which define liability and compensation for environmental damage.
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Section 43 subsection (1) to (8) of the Petroleum (Exploration and Production) Act 2016 provides for de-commissioning of an oil field.
Processes to decommission the Saltpond Field, the PA of which was terminated by the Minister of Petroleum on 18th August 2016, has
decommissioning plan has been approved by the Minister.
Article 20 Clauses (1) to (6) of the 1992 Constitution provides for protection of the rights of landowners or users from deprivation of pro
prompt payment of fair and adequate compensation. Under Article 20(3), where a compulsory acquisition or possession of land effected
accordance with this article involves displacement of any inhabitants, the State shall resettle the displaced inhabitants on suitable alterna
regard for their economic well-being and social and cultural values. These provisions have so far been interpreted by the Supreme Court
landowners and users. Additionally, under Section 72(1), where the conduct of petroleum activities is likely to affect any lawful econom
or activity of the inhabitants of an area, the Ghana National petroleum Corporation or in the case of a licensee, the Petroleum Commissio
the appropriate permission required from the relevant authorities and interested persons and the licensee, the contractor or the GNPC sha
compensation to the interested persons.
Although both Article 20 of the 1992 Constitution and Section 72 of the Petroleum (Exploration and Production) Act, 2016 (Act 919) m
address circumstances where the conduct of petroleum activities is likely to affect any lawful economic or social interest or activity of th
area, they are lacking in specificity. However, the Ghana National Petroleum Corporation (GNPC) has developed a Gas Resettlement Po
resettlement issues as pertains to the gas infrastructure developments. To the extent that no petroleum activity could be conducted in Gha
participation of the GNPC, it could be said that the Gas Resettlement Policy applies to any and all such activities in Ghana. It deserves to
include Oil Resettlement and applied across board.
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Ghana government owns 100% share in the National Oil Company (Ghana National Petroleum Corporation and its subsidiaries)
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Ghana receives its share of carried interest, participating interest and royalty oil in kind which the GNPC lifts, markets and lodges the ca
Petroleum Holding Funds. Paragraph 71 of the 2019 Reconciliation Report indicates that, as at December 2019 the GNPC had lifted 13 p
on behalf of the State and transported a total of 14,809MMScf of gas to the Ghana Gas National Company. An additional 20,406MMScf
transported to thermal plants for power generation.
Under Section 16 (3) of the Petroleum Revenue Management Act, 2011 (Act 815) as amended by the Petroleum Revenue Management (
2015 (Act 893), "for a period not exceeding fifteen years after the commencement of the ACT, the cash or barrels of oil equivalent of pe
national oil company shall: (a) not exceed 55% of the net cash flow from the carried and participating interests of the Republic after dedu
financing cost...; and (b) be reviewed every three years by Parliament but Parliament shall in each year approve the programme of activit
oil company which may include the gas payment or repayment obligations of that national oil company in respect of a loan that the natio
may raise to finance the operations and activities of that national oil company". Section 16(4) as amended requires the Minister of Finan
the Bank of Ghana transfers to a national oil company, the relevant portion of the petroleum revenue due that national oil company...not
working days after the receipt of petroleum revenue into the Petroleum Holding fund".
The government public discloses how much revenue it receives from the GNPC for the liftings of crude oil and gas on its behalf. In para
2019 Reconciliation Report, it is disclosed that USD 804.50 million was received from the 13 liftings undertaken by the GNPC. Table 1
breakdown of the liftings and associated revenue receipt.
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The Public Interest and Accountability Committee's 2019 Report attributed data on production volumes, and commodity prices to the GN
publicly accessible.
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Section 8 (b) of the Ghana National Petroleum Corporation(GNPC) law 83 requires the corporation (GNPC) to submit annual reports, a
sheet, profit and loss account to the Secretary (Minister of Petroleum ) three months after the end of the financial year. Section 12 of the
enjoins the auditor general or his nominee to audit the books o accounts of GNPC. Indeed, section 16 (3b) of the PRMA requires parliam
approve the activities of GNPC every year and approves the percentage of allocation of oil revenues to GNPC and review their program
years. Section 187 (2) of the 1992 Constitution enjoins the Auditor General to report to parliament.
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Section 12 of Provisional National Defense Council (PNDC) Law 64 requires the books of accounts of Ghana National Petroleum Corpo
be audited annually by the Auditor General.
Under Section 16(3)(b) of the Petroleum Revenue Management Act, 2011 (Act 815) as amended by the Petroleum Revenue Managemen
Act, 2015 (Act 893), "for a period not exceeding fifteen years after the commencement of the ACT, the cash or barrels of oil equivalent
to a national oil company shall be reviewed every three years by Parliament but Parliament shall in each year approve the programme of
national oil company which may include the gas payment or repayment obligations of that national oil company in respect of a loan that
company may raise to finance the operations and activities of that national oil company".
The GNPC since 2019 has engaged in non-commercial activities such as the provision of infrastructure. The President of the Republic re
that the GNPC was funding the construction of a road in the Ellembelle District
The GNPC discloses these amounts in its submissions to parliament. For instance, the Corporation disclosed donations of GHS 5.4millio
EOCO, the Rebecca Foundation and others. Again, it disclosed that it had donated USD 1million towards to the construction of an infect
in the capital.
The GNPC has published its audited annual financial statement for 2018 on its website. This statement is the latest on its website
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Annual Report for 2015 has been published in December 2016. However, the consolidated financial statements, the most recent covering
published
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The most recent report is 2015
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The most recent annual report is 2015. The Corporation has also published its consolidated financial statements for 2018
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The most recent annual report is 2015. The Corporation has also published its consolidated financial statements for 2018
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The Public Interest and Accountability Committee's 2019 Report attributed data on aggregate production volumes to the GNPC. Similar
volumes in the 2019 Reconciliation Report are data reported by the GNPC. Hence, it can be inferred that the GNPC publicly discloses ag
volumes through institutions such as the Ministry of Finance and the Public Interest and Accountability Committee.
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The Public Interest and Accountability Committee's 2019 Report attributed data on aggregate sales volume to the GNPC. Similarly, volu
Reconciliation Report are data reported by the GNPC. Hence, it can be inferred that the GNPC publicly discloses aggregate this data thro
such as the Ministry of Finance and the Public Interest and Accountability Committee.
Information on the GNPC's website relating to oil and gas marketing makes no explicit reference to such rules. Again, the Act 919, LI23
2019 Report all make no reference to such rules. The 2017 RGI reference also underscores the fact that the PNDCL 84 requirement for o
to be traded based on competitive market prices has been repealed by the Act 919. However, a 2018 GHEITI Oil & Gas Commodity Tra
https://eiti.org/files/documents/ghana_eiti_commodity_trading_pilot_report_-_august_2018.pdf at page 18 para 4.2 and Table 8) gives a
GNPC's existing buyer selection process, including a detailed evaluation criteria for the selection of buyers.
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Section 24(3) and 24 of the repealed Law 84 which can also be found in Section 91 of the new Petroleum (Exploration and Production)
transactions between a contractor and sub-contractor or affiliates where in this case a contractor or sub-contractor means a body corporat
into agreement with the state or GNPC. Therefore, the fair selling prices recommended in the law does not relate to GNPC selling its oil
market. The mention of the "Corporation" is silent in the provision.
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Section 3 of the Petroleum Revenue Management Law states that all petroleum revenue that has accrued to the Republic should be depo
Petroleum Holding Fund and this payment should be made by the fifteenth day of the ensuing month. According to section 4, the procee
petroleum shall be credited to the Petroleum Holding Fund within sixty calendar days after the receipt of the petroleum revenue.
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Section 8 (3) of the petroleum Revenue Management Act(815) requires the Ministry of Finance to publish information on the total outpu
reference price.
The Annual Petroleum Reports and PIAC's annual reports disclose the volume of production sold by the SOE
Table 1 of the 2019 Reconciliation Report discloses the value of the production sold by the SOE for each lifting. Additionally, 2018 GH
Commodity Trading Pilot (See https://eiti.org/files/documents/ghana_eiti_commodity_trading_pilot_report_-_august_2018.pdf at page 1
discloses both the value of production sold and the name of the buying company.
GNPC recently (Nov 2020) disclosed particulars of its crude oil sale 2015-2019, including the dates of the production sales: see
http://www.gnpcghana.com/eiti_report.html
GNPC recently (Nov 2020) disclosed particulars of its crude oil sale 2015-2019, including the names of the companies that bought the p
http://www.gnpcghana.com/eiti_report.html
On page 53 of its 2018 Consolidated Financial Statement, the Corporation discloses its participation in joint ventures. This is published o
On page 53 of its 2018 Consolidated Financial Statement, the Corporation discloses its levels of ownership in joint ventures. This is pub
website
On pages 53 and 54 of its 2018 Consolidated Financial Statement, the Corporation discloses the costs and revenues deriving from its par
ventures. This is published on its website
On pages 49 of its 2018 Consolidated Financial Statement, the Corporation discloses a list of its subsidiaries. This is published on its we
On pages 49, 50, 51, 52 of its 2018 Consolidated Financial Statement, the Corporation discloses the costs and revenues deriving from its
is published on its website.
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GNPC has publicly available core values but not code of conduct. GNPC has also performance indicators for individuals and the organiz
monitored by the State Enterprises Commission semi-annually.
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GNPC board comprises of seven members. All these people do not hold position in the current government. However, the Chair of the B
is the National Party Chairman of the governing New Patriotic Party.
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No such portal exists. However an Independent Oil and Gas Information Resource Centre (IOGIRC) with support from the World Bank
developing, managing and providing access to an interactive data and intelligence internet portal which provides accessible information
industry in Ghana but none of this information is available on the website.
There is no such portal

Ghana's fiscal rule was adopted as part of the 2018 Fiscal Responsibility Act. It sets out two rules: (i) overall fiscal balance shall not ex
percent of GDP; and (ii) an annual positive primary balance shall be maintained. The Petroleum Revenue Management Act provides num
guide the spending of natural resource revenues. The Annual Budget Funding Amount which is the portion of oil revenues that supports
budget is not to exceed 70 percent of the Benchmark revenue (Section18). Section 21 (4a) of the Amendment Act, 2015 also requires go
for any financial year, not less than 70 percent of the ABFA on public investment expenditure consistent with long-term national develo
a list of priority areas. Section 21 (4b) also requires that a maximum of 25% of allocation under (a) shall be allocated to the Ghana Infras
Fund for the purposes of infrastructure development government
Yes, the Fiscal Responsibility Advisory Council appointed in Jan 2019. The PRMA establishes a citizens-led accountability committee t
government's adherence to the numerical fiscal rule, in addition to other functions aimed at ensuring compliance with the provisions of t
Responsibility Advisory Council appointed in Jan 2019.
The 2019 budget targets seem to have been met based on provisional outcomes reported in 2021 budget statement. The Ministry of Finan
Reconciliation Report on the Petroleum Holding Fund indicates that Government adhered to the fiscal rule in the most recently complete
There seems to be no independent verification, no statement by Fiscal Responsibility Advisory Council.
Pages 84 and 85 of the 2020 Midyear Budgement Review Statement has publicly disclosed projections of extractive resource revenues fo
the 2020 fiscal year
The 2020 Budget statement has been disclosed and can be publicly accessed from the Ministry of Finance's website
Table 6 on page 30 of the 2020 Budget Statement and Economic Policy indicates total government expenditure
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In keeping up with Section 15 of the Petroleum Revenue Management Act, 2011 (Act 815), the Minister of Finance submitted the 2019
Report on the Petroleum Holding Fund for 2019 fiscal year to Parliament reconciling the actual total petroleum receipts and the ABFA.
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The level of public debt as at September 2019 was disclosed in the 2020 budget statement.
The national debt as at September 2019 disaggregated in the 2020 budget. Available here in on page 10 https://www.mofep.gov.gh/sites/
page/Debt-Statistics-Bulletin
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The Petroleum Revenue Management Act 815 (2011) does not permit earmarking of revenues to other areas other than the ones specified
Session 16 of the PRMA 815 states that " Disbursements from the Petroleum Holding Fund shall be made only:(a) to the Consolidated F
the national budget (b) to the Ghana Petroleum Funds for purposes of savings and investments, and(c) for exceptional deductions accord
provisions of this Act. " Oil revenues to the sub-national levels are channeled through an indirect 4 Priority mechanisms where developm
embarked on. Refer also to Session 21 sub-session 1 and 2 (a), (b) and (c) of the Petroleum Revenue Management Act.
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
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The Petroleum Revenue Management Act (815) provides for the creation of two main sovereign funds namely the Stabilization Fund an
Fund. The amended Petroleum Revenue Management Act 893 Section 8 sub-section 4 (c) creates the Ghana Infrastructure Investment Fu
infrastructure development.
Section 12 of the Petroleum Revenue Management Act, 2011 (Act 815) and as amended (Act 893) provide numeric rules that govern the
withdrawals from the Ghana Stabilization Fund
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Section 12 of the Petroleum Revenue Management Act permits withdrawals from the Ghana Stabilization Fund to cushion government
shortfall in the annual budget fund amount . This amounts is added to the Annual Budget Fund Amount and passes through the budgeta
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According to section 11 (4aii) of the Petroleum Management Law, ACT 815 (amended), where the actual petroleum revenue net of alloc
national oil is equal or more than the benchmark revenue, not less than 30 percent of the benchmark revenue will be paid into the Ghana
Subsection 4(bii) applies the same numeric rule to deposits where the actual revenue is less than the Benchmark revenenue.
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The total value of the Ghana Petroleum Funds is specified in the 2019 Reconciliation Report on the Petroleum Holding Funds (see Tabl
combined closing value of the Ghana Petroleum Funds as at December 2019 is USD 968,204,276.61
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Table 5 of the 2019 Reconciliation Report on the Petroleum Holding Fund discloses the deposits to the Ghana Petroleum Funds. Figure
the same report dislcoses the withdrawals from the Ghana Stabilization Fund
Section 23(3) of Act 815 and Act 893 as amended mandates the Minister of Finance to cap the Ghana Stabilization Fund which is to be a
Parliament. In keeping with this and in line with Section 23(4), an amount of USD 189.13million, which was the excess over the cap of U
was transferred to the Sinking Fund for debt servicing.
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the Petroleum Revenue Management (Amendment) Act, 2015 (Act 893), stipulates that the net petroleum receipts to the State in every fi
be split between the Annual Budget Funding Amount (ABFA) and Ghana Petroleum Funds (GPFs), regardless of the amount, with not l
to the GPFs and not more than 70% designated as ABFA. In 2019, allocations to the GPFs was USD 269,005,672 which is 40.48% of th
GNPC's share.
Section 27(1) of Act 815 stipulates that GPFs and subsequently the Ghana Petroleum Wealth Fund shall be invested in qualifying instrum
Executive Instruments. Qualifying instruments as defined under 61 of the Act preculdes investing in domestic assets
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An Investment Advisory Committee is charged with the responsibility of advising the Minister of Finance on the broad investment guide
management strategies relating to the Ghana Petroleum Funds. Section 30 (1) and (2) provides further guidance on how the funds are to
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Table 14 of the 2019 Reconciliation Report on the Petroleum Holding Fund details returns made on investment on the Ghana Petroleum
found on page page 62.
The 2020 Semi-annual report for the Half 1 of 2020 lists assets under management.
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The latest report on the petroleum funds specify asset classes. Under Section 6 of the 2019 Reconciliation Report on the Petroleum Hold
year treasury notes and 2-year notes are mentioned as the asset classes.
Deposits into the Ghana Petroleum Funds for the 2019 fiscal year have been recorded in the Government's Budget Statement and Econom
2020. Paragraph 153 and Table 13 detail the allocations to the Funds
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Act 815 provides that monies accruing to the stabilization and heritage funds are to be invested in “qualifying instruments” offshore pres
instrument subject to review after every three years. Section 6 of the 2019 Reconciliation Report on the Petroleum Holding Fund which
narrative on the performance of the Ghana Petroleum Funds indicate the Ghana Petroleum Funds were invested in offshore qualifying in
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Section 48 (1, 2aii, 2c, 2d) of the of the Petroleum Revenue Management Law (ACT 815) requires the Minister of Finance to present a f
the Ghana petroleum funds to parliament.
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Section 48 (1 and 2) and Section 50 of the PRMA (ACT 815) requires the presentation and publication of the reports on the Ghana Petro
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Sections 45 and 46 (1 and 2) of the Petroleum Revenue Management Act (Act 815) mandates the Auditor General to audit the petroleum
addition, Section 47 of the Petroleum Revenue Management Act requires the Auditor General to call for special audit if the need be.
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Section 48 of the Petroleum Revenue Management Act (ACT 815) requires the Finance Minister to submit the financial reports of the fu
Both the 2019 Annual Report on the Petroleum Funds and the 2019 Reconciliation Report on the Petroleum Holding Fund have been pu
publicly accessible. Additionally, the Bank of Ghana's Semi-Annual Report on the funds for Half Year 1 of 2020 is publicly accessible.
Financial reports were audited over the most recently completed audit time frame which is the 2018 financial year.
The 2019 Reconciliation Report on the Petroleum Holding Fund and 2019 Annual Report on the Petroleum Funds were submitted to the
Petroleum (Local Content and Local Participation) Regulations, 2013 (L.I 2204) govern the practise of local content and local participati
and midstream oil and gas sector in Ghana
Regulation 10 of the LI 2204 states that the minimum local content for any petroleum activity in Ghana shall be of the levels specified in
of the LI 2204. The First Schedule specifies the levels at different milestones of operations for procurement of goods and services, and re
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Regulation 4(1) states that an Indigenous Ghanaian Company shall be given first preference in the grant of a petroleum agreement or a li
petroleum activities subject to the provisions specified in the regulations. 4(2) stipulates that "there shall be at least 5 percent equity parti
Indigenous Ghanaian Company other than the Corporation o be qualified to enter into a petroleum or a petroleum license._x000D__x000
Regulation 4(6) also states that "a non-indigenous Ghanaian Company which intends to provide goods and services to a contractor, a sub
or the Corporation or other allied entity within the country shall incorporate a joint venture company with an indigenous Ghanaian comp
indigenous Ghanaian company an equity participation of at least 10 percent ". An indigenous Ghanaian company is defined as by the Re
company incorporated under the Companies Act that has 51 percent of its equity owned by a citizen of Ghana and that has Ghanaian citi
least 80 percent of executive and senior management positions and 100 percent of non-managerial and other positions. Sections 27 to 33
legal, insurance and financial services in Ghana.
Ghana has 100% equity interest in Tema Oil Refinery (See https://siga.gov.gh/sector/tema-oil-refinery/). Additionally, the Petroleum (Ex
Production) Act 2016 contain a domestic supply obligation (DSO) for oil and gas (in Section 71). The terms of this DSO is to be negotia
project basis in the petroleum agreement. http://www.petrocom.gov.gh/L&C_folder/Pet_register/laws/PETROLEUM%20(EXPLORATI
%20PRODUCTION)%20ACT,%202016%20(ACT%20919).pdf. This means Ghana has a combination of law and state equity in promo
linkages. Law can sometimes be defined broadly to include policy.
Ghana has 100% equity interest in Tema Oil Refinery (TOR) (See https://siga.gov.gh/sector/tema-oil-refinery/). The Petroleum (Explora
Production) Act 2016 contain a domestic supply obligation (DSO) for oil and gas (in Section 71). The terms of this DSO is to be negotia
project basis in the petroleum agreement. http://www.petrocom.gov.gh/L&C_folder/Pet_register/laws/PETROLEUM%20(EXPLORATI
%20PRODUCTION)%20ACT,%202016%20(ACT%20919).pdf. Although linkages is intended, the nature of the provision does not sug
promotion of forward linkages; as it is designed only to satisfy domestic consumption especially in times of war or other national emerg
necessarily for value addition. However, to the extent that linkages are intended, crude oil procured for domestic supply could feed TOR
refined/processed into petroleum products and marketed. In practice, TOR mostly imports crude oil for processing. Ghana also has a Bul
Transportation Company Limited(BOST), a limited liability company with the Government of Ghana as the sole shareholder with mand
network of storage tanks, pipelines and other bulk transportation infrastructure throughout the country; and 2) rent or lease out part of th
to enable it generate income to keep Strategic Reserve Stocks for Ghana To own, manage and develop a national network of oil pipeline
depots, manage the “Zonalization” policy of the National Petroleum Authority(NPA), and develop the Natural Gas Infrastructure throug
this regard, BOST is responsible for building strategic reserve stocks to meet a minimum of six (6) weeks of national consumption in the
term and to increase stock level to twelve (12) weeks in the long term (See https://www.bost.com.gh/about-us/corporate-profile).
Though Regulation 39 (1a) of the LI 2204 allows access to records that relate to local content which is kept by the Commission and des
records, the law does not require the Petroleum Commission to publicly report local procurement statistics
Though Regulation 39 (1a) of the LI 2204 allows access to records that relate to local content which is kept by the Commission and des
records, the law does not require the Petroleum Commission to publicly report local employment statistics
There is no public document that suggests that the government published a baseline assessment to inform the local content policy
Paragraph 20 of the 2019 Reconciliation Report on the Petroleum Holding Fund publishes the total value of contracts awarded to indigen
companies USD 72.70 million and to joint ventures amounted to approximately USD 360.50 million in 2019.
Paragraph 21 of the 2019 Reconciliation Report on the Petroleum Holding Fund publishes local employment statistics
Under section 2(k) of the National Petroleum Authority Act, 2005 (Act 691) (See http://www.npa.gov.gh/images/npa/documents/npa-ac
National Petroleum Authority (NPA) is mandated to collect and compile data on: i) international and domestic petroleum production, su
and demand, ii) inventory of petroleum products, and iii) pricing of petroleum products for the information of the public which the NPA
necessary for the performance of its functions. Additionally, the State Interests and Governance Authority Act, 2019
(Act 990) (See https://siga.gov.gh/siga/wp-content/uploads/2019/08/STATE-INTERESTS-AND-GOV.-ACT-9903362.pdf) requires the
Governance Authority (SIGA) to, among others, prepare and submit, to the Minister, an annual assessment
report on the governance and institutional performance of specified entities (See Sections 4(e) and 28 of Act 990). SIGA is required to su
report to the designated Minister who shall in turn submit the report on same to Parliament for consideration. To aid SIGA deliver on its
Section 32 of Act 990 requires each specified entity to submit to SIGA without
delay, information, data, statements and reports required in the form and manner determined by the SIGA. Among others, Tema Oil Refi
specified entity under the regulatory supervision of SIGA (See https://siga.gov.gh/sector/tema-oil-refinery/). Although SIGA is yet to su
report to Parliament, the data required to be furnished SIGA by specified entities is more likely to include processing statistics from TOR
2019, The Ministry of Finance use to issue "SOE Annual Aggregate Reports" that ensures such disclosure to a greater extent (See the 20
Aggregate Report at https://www.mofep.gov.gh/sites/default/files/reports/economic/2016%20Annual%20Aggregate%20Report.pdf at pa
13 on BOST).
"Under section 2(k) of the National Petroleum Authority Act, 2005 (Act 691) (See http://www.npa.gov.gh/images/npa/documents/npa-ac
National Petroleum Authority (NPA) is mandated to collect and compile data on: i) international and domestic petroleum production, su
and demand, ii) inventory of petroleum products, and iii) pricing of petroleum products for the information of the public which the NPA
necessary for the performance of its functions. "
There is no publicly available baseline assessment to inform the forward linkages policy. Tthe implementing Ministry of Energy does no
website.
There is no publicly available document that suggests that the government has published processing statisitcs
The 2019 Reconciliation Report on the Petroleum Holding Fund mentions domoestic supply of associated and non-associated gas. In pa
indicated that 20,697MMScf of natural gas was exported to the GNGC's Atuabo Gas Processing Plant. Similarly, paragraph 39 indicates
of associated gas was exported to GPP. Again, in paragraph 44, the report mentions that 32,669.85MMScf of non-associated gas was del
producers via the Onshore Receiving Facility.
Regulation 34 of the LI 2204 requires contractors, subcontractors, licensees or other allied entities to submit annual local content perform
Commission. However, the Regulations fall short of requiring companies to publish information about supplier identities
Section 36 of the Companies Act, 2019 (Act 992) provides for inspection of the register of members and beneficial owners by persons fo
hours on a working day upon payment of a reasonable fee prescribed by the company
Checks on the website of the regulator and some companies revealed no evidence of the publication of suppiers' identities. The Petroleum
(regulator) has an E-portal on its website but it hosts tenders and procurement plans of the extractive companies and so one must subscri
access
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There is no record of disclosure of beneficial owners of extractive industry suppliers since 2019. The beneficial ownership register is yet
operationalised. Operationalization of the register is planned for October, 2020
Ghana has a Renewable Energy Masterplan. Page 17 of the Plan references the Energy Sector Strategy and Development Plan (ESSD
increasing the renewable energy supply in national energy mix to 10% by 2020. This timeline has been revised in Ghana’s intended nat
contribution (INDC) to 2030. Beyond these, it has also set targets for the penetration of the various renewable energy technologies.
There is neither a public commitment by the government nor the GNPC to invest in renewable energy provision. A check of the "Media
on the websites of the Ministries of Energy and Finance, as well as the GNPC revealed no such announcements
Section 5 of the 2019 Reconciliation Report on the Petroleum Holding Fund discloses information on GNPC's expenditure for exploratio
the development of new projects for the 2019 fiscal year.
Section 5 of the 2019 Reconciliation Report on the Petroleum Holding Fund discloses information on GNPC's expenditure for exploratio
the development of new projects for the 2019 fiscal year.
In the 2020 work program of the GNPC which was submitted and has been approved by Parliament discloses information on expenditur
appraisal and the development of new projects in 2020
There is no publicly available evidence to suggest that government or the SOE disclosed estimated break-even prices for current or proje
projects
In the 2020 Budget Statement and Economic Policy, the Minster of Finance disclosed estimates for fossil fuel prices and projected reven
2020, though not for the longer term.
The Minister of Energy is reported to have said in December, 2019 that government spent GHS 373.9 million as premix fuel subsidy bet
2019
There is no publicly available evidence to suggest that government or the SOE reports publicly on total emissions generated by operation
Although IOCs such as Tullow Ghana do publish estimates of emissions associated with gas flaring (See Tullow's Independent External
Report dated May 29 at https://www.tullowoil.com/application/files/8615/8490/0093/ifc-annual-report-2019.pdf pages 32 to 35), Tullow
the government nor the SOE (GNPC).
https://resourcedata.org/document/rgi21-petroleum-exploration-and-production-law-2016_x000D__x000D_https://resou
https://resourcedata.org/document/rgi21-petroleum-exploration-and-production-law-2016
https://resourcedata.org/document/rgi21-piacs-annual-report-on-the-management-and-use-of-petroleum-revenues-for-t
https://resourcedata.org/document/rgi21-piacs-annual-reports-on-the-management-and-use-of-petroleum-revenues
https://resourcedata.org/document/rgi21-ghana-petroleum-register
https://resourcedata.org/document/rgi21-petroleum-exploration-and-production-general-regulation-2018-li-2359
https://resourcedata.org/document/rgi21-invitation-for-expression-of-interest-and-prequalification
https://resourcedata.org/document/rgi21-ghanas-first-licensing-round-monitoring-report
https://resourcedata.org/document/rgi21-invitation-for-expression-of-interest-and-prequalification
https://resourcedata.org/document/rgi21-energy-ministry-opens-bids-for-licensing-round
https://resourcedata.org/document/rgi21-two-oil-blocks-takennegotiations-set-to-begin
https://resourcedata.org/document/rgi21-two-oil-blocks-takennegotiations-set-to-begin
https://resourcedata.org/document/rgi21-we-need-to-know-owners-of-oil-gas--mining_x000D__x000D_https://resourced
https://resourcedata.org/document/rgi21-registrargeneral-deploys-central-beneficial-ownership-register-for-extractives-a
https://resourcedata.org/document/rgi21-petroleum-commission-act-821
https://resourcedata.org/document/rgi21-mofs-2019-reconciliation-report-on-the-petroleum-holding-fund-semiannual-re
https://resourcedata.org/document/rgi21-petroleum-reports-of-the-ministry-of-finance
https://resourcedata.org/document/rgi21-2020-quarter-2-petroleum-receipts
https://resourcedata.org/document/rgi21-2020-quarter-2-petroleum-receipts
https://resourcedata.org/document/rgi21-petroleum-revenue-management-act815_x000D__x000D_https://resourcedata
https://resourcedata.org/document/rgi21-ghana-model-petroleum-agreement
https://resourcedata.org/document/rgi21-petroleum-revenue-management-act815_x000D__x000D_https://resourcedata
https://resourcedata.org/document/rgi21-constitution-of-the-republic-of-ghana-1992_x000D__x000D_https://resourceda
https://resourcedata.org/document/rgi21-eiti--ghana-validation
https://resourcedata.org/document/rgi21-2017--2018-gheiti-oil-and-gas-report-final
https://resourcedata.org/document/rgi21-environmental-and-social-impact-assessment--dwtctp-scoping-report
https://resourcedata.org/document/rgi21-environmental-and-social-impact-assessment--dwtctp-scoping-report
https://resourcedata.org/document/rgi21-environmental-assessment-regulations-1999-li-1652_x000D__x000D_https://re
https://resourcedata.org/document/rgi21-offshore-cape-three-point-development
https://resourcedata.org/document/rgi21-petroleum-commission-act-821
https://resourcedata.org/document/rgi21-petroleum-revenue-management-act-2011_x000D__x000D_https://resourceda
https://resourcedata.org/document/rgi21-investing-oil-revenue-in-the-western-region-laudable_x000D__x000D_https://r
https://resourcedata.org/document/rgi21-gnpc-donates-1million-towards-contruction-of-isolation-and-treatment-facility_
https://resourcedata.org/document/rgi21-ghana-national-petroleum-corporation--our-business
https://resourcedata.org/document/rgi21-petroleum-revenue-management-act-2011
https://resourcedata.org/document/rgi21-investor-relations--crude-oil-sales-reports-20152019_x000D__x000D_https://re
https://resourcedata.org/document/rgi21-investor-relations--crude-oil-sales-reports-20152019_x000D__x000D_https://re
https://resourcedata.org/document/rgi21-performance-indicators_x000D__x000D_https://resourcedata.org/document/r
https://resourcedata.org/document/rgi21-gnpc-board
https://resourcedata.org/document/rgi21-gnpc-open-data-portal
https://resourcedata.org/document/rgi21-2020-midyear-budget-statement
https://resourcedata.org/document/rgi21-2020-budget-statement-and-economic-policy
https://resourcedata.org/document/rgi21-petroleum-revenue-management-act815
https://resourcedata.org/document/rgi21-petroleum-revenue-management-amendment-act
https://resourcedata.org/document/rgi21-semiannual-report-for-half-year-1-of-2020
https://resourcedata.org/document/rgi21-report-of-the-auditorgeneral-on-the-management-of-petroleum-funds-for-the-
https://resourcedata.org/document/rgi21-2019-annual-report-on-the-petroleum-funds-2019-reconciliation-report-on-the
https://resourcedata.org/document/rgi21-2019-annual-report-on-the-petroleum-funds-2019-reconciliation-report-on-the
https://resourcedata.org/document/rgi21-petroleum-local-content-and-local-participation-regulations-2013-li-2204
https://resourcedata.org/document/rgi21-petroleum-commission-ghana
https://resourcedata.org/document/rgi21-registrargeneral-deploys-central-beneficial-ownership-register-for-extractives-a
https://resourcedata.org/document/rgi21-ghanas-intended-nationally-determined-contribution-indc_x000D__x000D_http
https://resourcedata.org/document/rgi21-gnpcs-website-information-on-renewable-energy
https://resourcedata.org/document/rgi21-parliament-approves-gnpc-2020-work-programme-activities
https://resourcedata.org/document/rgi21-government-spends-ghs-3739-million-on-premix-fuel-subsidy
Guinea (mining)
2017 RGI Score
1.1 Licensing 69
1.1.2 Cadaster 88
1.2 Taxation 64
1.2.5d 100
1.3 Local impact 78
1.3.1a EIA requirement .
1.3.1b EIA disclosure requirement .
1.3.2a EIA disclosure practice .
1.3.7a Landowners compensation requirement .
3.4 Rule of law 18
3.7 Open data 50
PERFORMANCE BANDS
Good
2019 Interim Evaluation 2021 RGI Score Trend (2019-2021) Satisfactory
56 62 6 Weak
Poor
83 80 -3 Failing
77 77 0
70 80 10
80 80 0
80 80 0
80 80 0
63 75 12
50 100 50
100 100 0
100 100 0
0 0 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
75 75 0
0 0 0
100 100 0
100 100 0
100 100 0
67 67 0
0 0 0
100 100 0
100 100 0
75 75 0
100 100 0
50 50 0
25 25 0
0 0 0
50 50 0
100 100 0
100 100 0
100 75 -25
100 100 0
100 50 -50
75 77 2
83 87 4
100 80 -20
100 100 0
50 80 30
77 87 10
100 100 0
80 80 0
50 80 30
100 100 0
100 100 0
93 80 -13
100 80 -20
80 80 0
100 80 -20
80 80 0
100 100 0
100 100 0
100 100 0
100 100 0
0 0 0
100 100 0
100 100 0
100 100 0
100 100 0
0 0 0
0 0 0
70 85 15
70 100 30
70 70 0
100 83 -17
100 50 -50
100 100 0
100 0 -100
. 100 .
. 0 .
100 100 0
100 100 0
. 100 .
100 50 -50
100 100 0
100 0 -100
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
. . .
. . .
100 100 0
100 100 0
100 100 0
78 82 4
100 100 0
100 100 0
90 90 0
80 80 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
. . .
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
. . .
100 100 0
25 50 25
0 0 0
0 . .
0 . .
100 100 0
88 100 12
50 100 50
100 100 0
100 100 0
100 100 0
67 67 0
100 100 0
100 100 0
0 0 0
. . .
. . .
10 10 0
. 0 .
20 20 0
52 71 19
80 80 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
23 62 39
100 100 0
100 100 0
50 100 50
100 100 0
0 100 100
0 100 100
0 100 100
0 100 100
0 100 100
0 100 100
0 100 100
0 0 0
0 0 0
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
35 35 0
46 45 -1
23 37 14
33 37 4
16 15 -1
28 35 7
44 35 -9
53 42 -11
ANCE BANDS
Scores over 75
Scores 60-74
Scores 45-59
Scores 30-44
Scores under 30
Guinea (mining)



follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license


cover areas/blocks?

given area/block?

licensing process?

terms?


processes?

negotiation rules?



blocks allocated?






companies?

















companies?

companies ?

shares?



companies?





disclosed?


disclosed?

disclosed?

disclosed?

development?



plans?


adhered to?

use?









servicing)?


timeframe?




volume?

volume?


government?

by the SOE?



by the SOE?

ventures?

in joint ventures?



conduct?

exports?

readable?


fiscal rule?


audit timeframe?


expenditures?

received?

national debt?




areas?

government?

resource revenues?



stream?






fund?
report?





held?



financial reports?








cover?










identities?

provision?

expenditure


projects?


the sector?
2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
elements.
elements.


format only.
A = Yes, the registry gives the names of all companies holding an interest in areas/blocks. D 0
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
known cases.
cases.
to 2019.
C = An SOE.

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
companies.
shares.
authority.
retained by SOEs.
companies.
2016 EITI Standard.




disclosed.
known exceptions.
plans.
plans.
government.
controlling) share.
companies.
companies.
SOE.
A = Yes, the most recent publicly available data covers a fiscal year ending in 2019 or 2020. B 80
2018.
2018.
operations.
operations.
external body.
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
for each sale.
in the aggregate.
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
A = Yes, the majority of the SOE's board of directors is independent of the government. B 20
and exports.
documentation.

JSON).
to the fiscal rule.
governments.
governments.
transferred.
2018.
stream.
A = Yes, transfers of extractive resource revenues to subnational governments were audited over B 0

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
A = Procurement from local companies -> please enter the requirement/incentive and definition A .
enter details.

company.
country.

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
A = Yes, since 2019 the government has published local employment statistics, disaggregated by A 100
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
A = Yes, since 2019 the government has published processing statistics, disaggregated by A 100
company.
country.
to 2019.
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
2018.

2020.
2021 Criteria



XLS).
elements.

details online.

areas/blocks.
No, the registry does not give the names of companies that hold an interest in
areas/blocks.
process.


all known cases.

all known cases.


licences/contracts.



XLS).

XLS).
2017 or 2018.

companies.
companies.

tax authority.
authority.
timeframe.
2017 or 2018.



management plans.


the government.

2016, 2017 or 2018.
2019 or 2020.
the legislature.

No, the majority of the SOE's board of directors is not independent of the
government.


fiscal year.

received.
revenues.

2019 or 2020.
No, transfers of extractive resource revenues to subnational governments

were not audited over the most recently completed audit timeframe.

Procurement from local companies -> please enter the requirement/incentive
and definition of a local supplier.

minerals.
statistics.
statistics.
Yes, since 2019 the government has published processing statistics,


identities.


Yes.
Yes.
2021 Justification
Deux principales lois définissent la propriété des ressources naturelles en les attribuant à l'Etat:
Selon l'article 27 de la constitution guinéenne de 2020, le peuple de Guinée « a un droit imprescriptible sur ses richesses. Celles-ci doive
manière équitable à tous les guinéens. Les ressources naturelles constituent un bien commun. Dans les conditions déterminées par la loi,
qu’une partie des recettes issues de l’exploitation des ressources minières soit affectée au développement des collectivités locales. »
Le code minier de 2011 amendé en 2013 indique en son article 3 : "Les Substances minérales ou fossiles contenues dans le sous-sol ou e
ainsi que les eaux souterraines et les gîtes géothermiques sont, sur le territoire de la République de Guinée ainsi que dans la Zone économ
propriété de l’État et elles ne peuvent être, sous réserve du présent Code, et du Code Foncier et Domanial, susceptibles d’aucune forme d
privée. Toutefois, les titulaires de Titres d’exploitation minière ou Autorisation d’exploitation de Substances minières ou de carrières acq
des substances extraites. Les droits aux substances constituent une propriété distincte de celle de la surface."
En somme, cela veut dire que les minéraux appartiennent collectivement au peuple de Guinée, mais l’Etat, agissant au nom du peuple, pe
assurer le bien-etre de tous.
Selon le Code minier de 2011, amendé en 2013, le Ministre des Mines est l'autorité de délivrance de conventions minières:_x000D__x00
_x000D__x000D_
L'Article 18 du code dispose que: " Le Ministre en charge des mines a autorité pour signer la convention minière, après avis favorable de
Nationale des Mines et avec l'autorisation du Conseil des Ministres. Dans un délai n’excédant pas sept (7) jours ouvrables à compter de l
signature, la convention signée est ensuite soumise à l’avis juridique de la Cour Suprême. La convention est ensuite transmise pour ratifi
l’Assemblée Nationale. Après signature, la convention sera publiée sur le site Web officiel du Ministère en charge des Mines."
Il existe plusieurs modalités suivant lesquelles l'État accorde les titres miniers. _x000D__x000D_
Les titres de recherche sont attribués selon le principe du premier arrivé, premier servi pour des zones ne suscitant pas d’intérêt. _x000D
La loi prévoit également des appels d'offres ouverts pour les blocs dont la composition géologique est connue. _x000D__x000D_
_x000D__x000D_
Comme l'indique l'article 22 du code minier 2011 amendé, l'État attribue des permis /contrats via plusieurs types de processus. Les cond
les suivantes : _x000D__x000D_
• Pour les périmètres sans informations géologiques ou avec des informations géologiques ne permettant pas d’identifier un Gisement: «
demandeur bénéficie du titre». _x000D__x000D_
• Pour les périmètres déjà prospectés, renfermant un Gisement connu ou suscitant l’intérêt de plusieurs sociétés, la procédure d’attributio
concurrence par appel d’offre compétitif et transparent selon des règles à définir dans les textes règlementaires, et approuvé par la Comm
des Mines.
Les données publiées par l’administration publique concernant les réserves des ressources extractives sont en format PDF. Une descripti
réserves sur les principales ressources extractives en Guinée se trouve à la page 34 du rapport ITIE 2018 qui date de décembre 2020. _x0
Par ailleurs, le site Web du Ministère des Mines et de la Géologie donne aussi des détails sur les réserves des ressources, ainsi que les pe
leur exploitation.
Le rapport ITIE 2018 de décembre 2020 contient les plus récentes données concernant les principales réserves des ressources extractives
mêmes qu'en 2016.
Un résumé des données du rapport ITIE 2018 (comprenant des données sur les réserves) est publié en format propriétaire automatiqueme
Le Centre de Promotion et de Développement Minier (CPDM), est l’organe du Ministère des Mines et de la Géologie en charge de la ge
public des informations sur les droits et titres miniers.
Avec la mise en ligne du cadastre minier en 2017, diverses informations cadastrales sont accessibles au public dont :
• le nom du titulaire de titres(s)
• les coordonnées
• la date / l’année de la demande et de l’octroi
• la durée
• le type de titres.
Depuis mars 2017, le cadastre minier a été mis en ligne, ce portail web donne des informations de base dont :_x000D__x000D_
- le nom du titulaire de titres(s)_x000D__x000D_
- les coordonnées_x000D__x000D_
- la date / l’année de la demande et de l’octroi_x000D__x000D_
- la durée_x000D__x000D_
- le type de titres_x000D__x000D_
Le cadastre minier en ligne couvre les différentes zones attribuées ainsi que celles non attribuées, differenciées avec des codes couleurs.
Les informations concernant les noms des entreprises détenant des parts dans une zone ou une parcelle donnée ne sont pas disponibles su
cadastre minier. Les noms qui y apparaissent sont ceux des titulaires du titre.
Toutefois, les informations relatives aux noms des entreprises détenant des intérêts dans la parcelle sont collectées par le CPDM, l'organ
Mines qui gere le cadastre minier et ces informations sont reputées accessibles au public.
Dans le cadre de la présente évaluation, une démarche a été entreprise en date du 4 décembre 2020 pour vérifier l'acces du public a cette
CPDM. Il ressort de cette visite que les noms des entreprises détenant des intérêts dans la parcelle ne sont pas accessibles. En effet, le mi
présenté au CPDM en se faisant identifier comme un étudiant souhaitant connaitre la date de création de la SMD, les entités détenant des
titres de la SMD, le nombre de permis détenus par SMD et leurs superficies, a été renvoyé au motif qu'il n'a pu présenter un ordre de mis
Le rapport ITIE donne des informations sur la propriété légale des titres et de plus en plus sur la propriété réelle, mais ces dernieres reste
rapports qui sont publies avec plus d'un an de décalage ne présentent pas la situation a la date de la demande d'informations.
Certains critères sont définis à l'article 15 du Code Minier : « Ne peuvent obtenir des Titres miniers ou Autorisations, les personnes ou le
des sanctions internationales ou des investigations criminelles liées à la fraude, à la corruption ou au blanchiment d’argent. » _x000D__
_x000D__x000D_
Cet article évoque aussi des « capacités techniques et financières » : " Peuvent faire la reconnaissance d'indices, la recherche de Substanc
carrières, dans les conditions de la présente loi, toutes personnes physiques ou morales possédant les capacités techniques et financières
mener à bien ces activités.…_x000D__x000D_
_x000D__x000D_
Un décret du Président de la République précise le contenu de ce qu’on entend par « Capacités techniques et financières ». Ledit décret
D/2014/012/PRG/SGG portant gestion des autorisations et des titres miniers a été promulgué le 17 janvier 2014. Les articles 90 à 94, dét
capacités techniques et financières. L’article 83 du même décret dispose : « Seules les personnes ayant la capacité d’être titulaire d’un tit
autorisation au sens du Code Minier sont susceptibles de soumettre une offre recevable ». _x000D__x000D_
_x000D__x000D_
L’arrêté ministériel A/2016/5002/MMG/SGG du 1er septembre 2016 précise la nouvelle procédure cadastrale.
La législation minière exige que l'autorité chargée de l'octroi de titres publie une liste des conditions de soumission.
En effet, l’article 82 du décret portant gestion des autorisations et titres miniers stipule que : « L’appel d’offres doit faire l’objet d’une pu
moins deux journaux de large diffusion, et cela au moins 45 jours avant la date limite de dépôt des offres. Les avis publiés contiennent a
informations suivantes : a) La nature des droits miniers corrigeant l’objet de la procédure ;b) Le lieu, les jours et les heures auxquels le c
ses annexes peuvent être retirés ou consultés ;c) Les conditions de retrait du cahier de charges et de ses annexes ;d) Le lieu, les jours et le
les offres devront être déposées ainsi que les coordonnées du service ou de la personne en charge de l’appel d’offres ;e) Le lieu, les jours
auxquels la commission d’examen des offres procédera à l’ouverture des soumissions aux fins de dresser la liste des soumissions recevab
Aussi, l'article 15 du Code Minier mentionne un certain nombre de conditions de soumission.
Les détails liés à l'attribution des contrats miniers sont définis par le code minier 2011 amendé et le décret portant gestion des autorisatio
miniers._x000D__x000D_
_x000D__x000D_
L'article 77 et suivants du décret définissent les règles liées à l'appel d'offres._x000D__x000D_
_x000D__x000D_
Les deux processus connus sont clairement définis dans l’article 22 : "Le titre de recherche est accordé par arrêté du Ministre en charge d
recommandation du CPDM, après avis favorable du Comité Technique des Titres, au demandeur avec une demande conforme aux exige
Code et de ses textes d'application et possédant les capacités techniques et financières suffisantes, ainsi que des engagements de travaux
jugées acceptables. L’évaluation technique et environnementale ainsi que les avis y afférents relèvent du CPDM en rapport avec le Comi
Titres. La décision d’approbation ou de refus du titre minier, sa notification et sa publication relèvent du Ministre en charge des Mines. _
_x000D__x000D_
Les modalités d’attribution sont les suivantes : _x000D__x000D_
• Pour les périmètres sans informations géologiques ou avec des informations géologiques ne permettant pas d’identifier un gisement :
demandeur bénéficie du titre ». _x000D__x000D_
• Pour les périmètres déjà prospectés, renfermant un Gisement connu ou suscitant l’intérêt de plusieurs sociétés, la procédure d’attributi
concurrence par appel d’offre compétitif et transparent selon des règles à définir dans les textes règlementaires, et approuvé par la Comm
des Mines. L'appel d'offre doit être conclu dans un délai maximum d'un an à compter de l'entrée en vigueur de l'arrêté du Ministre portan
Gisement à soumettre à l'appel d'offre._x000D__x000D_
Le Ministère des Mines et le CPDM sont indépendants de la société d'Etat (SOGUIPAMI) selon la loi L/2011/005/CNT portant constitu
patrimoine minier (article 34) et le décret de 2015 de création de la SOGUIPAMI._x000D__x000D_
_x000D__x000D_
Selon le Code Minier et les statuts de SOGUIPAMI, SOGUIPAMI n'est pas partie prenante au processus de délivrance des permis
miniers._x000D__x000D_
_x000D__x000D_
Les critères prédéfinis permettant la qualification des entreprises souhaitant participer à la procédure d’octroi de titres sont effectivement
code minier et Décret D/2014/012/PRG/SGG du 17 janvier 2014 sur les capacités techniques et financières).Pour l'attribution des blocs 1
qui est le principal cas connu, le gouvernement a bien lancé le 13 juillet 2019 un appel d’offres contenant un minimum de critères perme
qualification des entreprises.
Pour ce qui est de l’attribution du contrat d’exploitation de l’or de Kiniéro à l’entreprise Sycamore Mining en novembre 2019 qui a défra
2019 et 2020, nous comprenons que deux procédures d’appel d’offres ont été lancées en 2017 et 2018 (donc en dehors de la présente pér
Le ministère des mines donne des clarifications sur cette attribution dans une interview du 27 janvier 2020 sur EcoFin.
L’autorité de délivrance des titres miniers a effectivement publié une liste des conditions de soumission. Mais pas les éléments négociab
conditions fiscales sont définies par le code Minier article 32 (durée des titres), article 39 (durée des concessions), articles 159 to 189 (co
détaillées dans le décret D/2014/013/PRG/SGG du 17 janvier 2014 relatif à l’application des dispositions financières du code minier._x0
Dans le cas de l'attribution des blocs 1&2 du gisement de fer de Simandou qui est le principal cas connu, l’avis d’appel d’offres publé le
mentionne que : « Le dossier d’appel d’offres et les conditions de participation sont disponibles au CPDM à tout soumissionnaire sous ré
préalable de frais de retrait du cahier spécial des charges fixées à 300 000US$.»_x000D__x000D_
Le ministère des mines donne des clarifications sur cette attribution dans une interview du 27 janvier 2020 sur EcoFin._x000D__x000D_
_x000D__x000D_
Dans le cas de l'attribution des blocs 1&2 du gisement de fer de Simamdou qui est le principal cas connu, l’avis d’appel d’offres publé le
_x000D__x000D_
Cependant, aucun appel d’offre public n’a été trouvé concernant l’attribution du contrat d’exploitation des mines de Kiniéro à l’entrepris
en novembre 2019 qui a fait l'objet d'une recherche de repreneurs.
Les règles régissant la procédure d’octroi de titres sont effectivement publiées. _x000D__x000D_
Un décret du Président de la République relatif à la gestion des autorisations et titres miniers a été promulgué en janvier 2014. Dans le t
règlement, précisément en ses articles 90 à 94, il est défini ce qu’on entend par capacités techniques et financières, l’un des critères fonda
processus d’octroi des droits miniers._x000D__x000D_
Le décret D/2014/012/PRG/SGG du Président de la République a été promulgué le 17 janvier 2014, avec aux articles 90 à 94, la définitio
techniques et financières, et un arrêté ministériel de 2016 précise la nouvelle procédure cadastrale._x000D__x000D_
Dans le cas de l'attribution des blocs 1&2 du gisement de fer de Simamdou qui est le principal cas connu, l’avis d’appel d’offres publé le
Le ministère des mines donne des clarifications sur cette attribution dans une interview du 27 janvier 2020 sur EcoFin.
La législation minière n'exige pas que l'autorité de délivrance des titres divulgue la liste des entreprises qui ont présenté une demande de
mention d'une telle exigence n'a pu être trouvée dans le code minier amendé de 2011 notamment en son article 22 (page 40) qui décrit en
du processus d'application. _x000D__x000D_
_x000D__x000D_
Aucune mention ne peut être trouvée dans le décret d’application du code minier portant gestion des autorisations et titres miniers du 17
notamment en ses articles 21 à 24 (à partir de la page 8)._x000D__x000D_
_x000D__x000D_
Une telle exigence n'est pas trouvée non plus dans l'arrêté A/2016/5002/MMG/SGG établissant la procédure cadastrale. L'arrêté exige se
CPDM notifie la décision au demandeur._x000D__x000D_
_x000D__x000D_
La législation minière exige que l'autorité d'attribution des titres divulgue publiquement l'identité du candidat gagnant._x000D__x000D_
_x000D__x000D_
L’article 22 du code minier (2011/2013) stipule pour les titres de recherche que : '' Les actes qui consacrent l'attribution, la prolongation
le transfert, l'amodiation, le retrait ou la renonciation à des titres miniers doivent être publiés dans le journal officiel et sur le site officiel
Mines ou tout autre site désigné par le Ministre. "
La législation minière exige que l'autorité d'attribution des titres divulgue publiquement l'identité du candidat gagnant et la liste des zone
attribuées.
L’article 22 du code minier 2011 amendé stipule pour les titres de recherche que : « Les actes qui consacrent l'attribution, la prolongation
renouvellement, le transfert, l'amodiation, le retrait ou la renonciation à des titres miniers doivent être publiés dans le journal officiel et s
Ministère des mines ou tout autre site désigné par le Ministre ». Il en est de même, pour ce qui est l'ouverture de l'accès du cadastre au pu
décret D/2014/012/PRG/SGG du 17 janvier 2014 stipule que : « Seuls les registres et les relevés du cadastre, à jour, sont consultables pa
requérants devant justifier de leur identité. Les reproductions de cartes de périmètre de titres miniers et d’autorisations sont effectuées pa
frais du requérant et sont fournies à titre indicatif ».
En ce qui concerne la publication de la liste des zones ou parcelles attribuées, elle se fait en ligne par la mise à jour de la carte interactive
cadastre minier. L’article 17 de l’arrêté A/2016/5002/MMG/SGG du 1er septembre 2016 stipule que : « Le CPDM transmet au titulaire l
(exemplaire original de l’arrêté) et met à jour la base des données. Ainsi, sur la carte cadastrale le polygone est modifié, et au lieu de « d
» devra apparaitre comme « titre octroyé en cours de validité ».
Il n'y a pas de disposition spécifique dans le code minier ni les textes d'application relative à l'appel des decisions d'attributions de permi
Toutefois, l'article 201 stipule que : " Toutes les contestations auxquelles donnent lieu les actes administratifs pris en exécution du présen
compétence des juridictions nationales". Au regard du caractere général de cette disposition, nous pouvons déduire qu'elle concerne auss
décisions d'attribution de permis.
La liste des candidats ayant fait une demande d’obtention de titre minier n'a pas été effectivement publiée par l’autorité de délivrance.
En 2019, à l’issue d’une procédure d'octroi, la Société Minière de Boké (SMB) a remporté l’appel d’offres pour les blocs I et II de Siman
liste des candidats n’a pas été divulguée. Aucune information n’a pu être trouvée ni sur le site web du Ministère des Mines et de la Géolo
web du cadastre minier.
Par ailleurs, les candidats passés par la procédure premier arrivé-premier servi et dont la procédure n'a pas abouti ne sont pas non plus di
Ministère des Mines ou le CPDM..
L'autorité de délivrance (Ministère des Mines et CPDM) divulgue l’identité des candidats retenus à l’issue d’une procédure d’octroi, via
cadastre et le site web des contrats miniers qui sont accessibles au public.
En plus, en 2019, à l’issue de l'appel d’offres pour les blocs I et II de Simandou. L'autorité de délivrance des titres miniers a annoncé que
de Boké (SMB) est celle qui a été retenue.
Depuis la mise en ligne du cadastre en 2016, le Centre de Promotion et de Développement Miniers (CPDM), tient à jour en ligne la carto
ou parcelles attribuées, dans tous les cas connus.
L'article 8 du code minier 2011 amendé stipule que : "Les membres du gouvernement, les fonctionnaires du Ministère des mines et de la
d'autres fonctionnaires impliqués dans la gestion du secteur minier ne peuvent pas avoir d'intérêt financier direct ou indirect dans les soc
leurs sous-traitants directs ou indirects. Sous peine de sanction, ils sont tenus de déclarer leurs intérêts et / ou de se déclarer incompétent
toute décision ayant un impact direct ou indirect sur leurs intérêts."
Le décret D/2020/072/PRG/SGG du 30 mars 2020 portant déclaration d’actifs, de biens ou patrimoines des personnalités visées à l’articl
constitution fixe les modalités de déclaration.
Un autre décret D/2020/286/PRG/SGG du 13 novembre 2020 détermine le contenu du formulaire de déclaration.
Cela étant, l'article 8 ci-dessus n'évoque pas explicitement une divulgation publique meme s'il ne l'exclut pas, et nous encourageons les a
à considérer dans les textes d'application une divulgation explicitement publique.
Selon l'article 153 du code minier 2011 amendé, les détenteurs ou des demandeurs des titres miniers sont tenus de divulguer les informat
actionnaires auprès du Centre de Promotion et du Développement Miniers (CPDM).
Toutefois, une divulgation des propriétaires réels est envisagée dans la feuille de route ITIE de la Guinée sur la propriété effective élabor
Cependant, cette feuille de route n'est plus à jour.
Par ailleurs, un projet de loi préparé depuis 2018 par l'ITIE Guinée n'a pas encore été finalisé.
Jusqu’en décembre 2020, aucune divulgation des participations financières n’a pu être trouvée dans des rapports officiels (comme le rap
des sites officiels comme ceux de la SOGUIPAMI ou du Ministère des Mines et de la Géologie, ni dans aucun service public dédié.
Le décret D/2020/072/PRG/SGG du 30 mars 2020 portant déclaration d’actifs, de biens ou patrimoines des personnalités visées à l’articl
constitution fixe les modalités de déclaration.Selon les articles 26 et suivants, la liste des personnes concernées ainsi que leurs déclaratio
Journal officiel et sur le site web de la Cour des Comptes. Cependant, aucune des informations visées n’a été publiée sur le site de la Cou
2020.
Un autre décret D/2020/286/PRG/SGG du 13 novembre 2020 détermine le contenu du formulaire de déclaration.
Le rapport ITIE 2018 publié en décembre 2020 présente un résumé des informations sur la propriété réelle (telle que définie à ce stade en
rapport) fournie par les entreprises retenues dans le périmètre d’étude (p.80 et annexe 3).
Comme l’indique également le rapport (p.81), il est à noter que ces informations ne sont pas exhaustives. Neuf sociétés ont communiqué
exhaustive sur leurs propriétaires réels. 14 n'en ont fourni aucune.
Il est stipulé au dernier paragraphe de l’article 217 du code minier 2011 amendé que : "Tous les Titres miniers, ainsi que toute Conventio
publiés dans le Journal Officiel et sur le site Internet officiel du Ministère en charge des Mines, ou tout autre site désigné par le Ministre.
confidentialité présente dans une Convention minière interdisant la publication d’une Convention minière est nulle et non avenue".
Les contrats et les titres octroyés sont publiés sur le site web gouvernemental dédié _x000D__x000D_
https://www.contratsminiersguinee.org/contracts _x000D__x000D_
Toutefois, les contrats sont publiés avec un certain décalage de plusieurs mois à la suite de la signature car le contrat doit ensuite etre pro
au journal officiel. Un mécanisme de suivi systématique au sein de l'ITIE Guinée et du Ministère des Mines et de la Géologie (MMG) pe
l'exhaustivité et la rapidité de cette publication.
Le gouvernement a rendu public la plupart des contrats miniers, mais pas tous.
Les contrats miniers sont publiés par le Ministère des Mines et de la Géologie (MMG) sur le site web gouvernemental dédié, et à juste ti
processus de signature, de ratification, de promulgation et de publication au journal officiel. Ils le sont toutefois avec un décalage, de plu
plusieurs années sans qu'il soit demontré que les contrats manquants n'ont pas encore terminé leur parcours administratif.
Au total 92 documents sont publiés sur le site des contrats miniers au 31 décembre 2020. N’y figurent pas l’Annexe 6 de la Convention T
de SMM du 19 décembre 2016, l’Annexe 12 du 20 avril 2016 de la Convention Dian-Dian (Rusal). En outre, au 31 décembre 2020, la de
sur le site date de 2018, pourtant plusieurs contrats ont été signés depuis lors certains ayant terminé leur parcours administratif. Par exem
Conventions Nimba du 5 septembre 2019 et de Simandou 1&2 de juin 2020 ne sont toujours pas accessibles sur le site des contrats mini
Un mécanisme de suivi systématique au sein du MMG et de l'ITIE Guinée permettrait d'assurer l'exhaustivité et la rapidité de ces publica
L'autorité principale est le Ministère des Mines et de la Géologie (MMG) qui est chargé de coordonner avec d'autres Ministeres le contro
aspects opérationnels des titres, comme l'indique le code minier 2011 amendé en son article 190 qui stipule que : "Les Ingénieurs et agen
fonctionnaires du Ministère des mines et d'autres structures participant à la gouvernance minière, et en particulier ceux qui sont sous le c
autorités responsables des mines et de la géologie et de l'inspecteur des mines et de la géologie, de l'Agence des douanes, de la Direction
Impôts ainsi que des départements sous la responsabilité du Ministre de l'Environnement, sont responsables, sous l'autorité du Ministre d
la mise en œuvre du présent code et de ses textes d'application, ainsi que la supervision administrative et technique des travaux d'explora
de traitement des mines et des carrières et leurs accès."_x000D__x000D_
Il est stipulé à l'article 18 al.6 du code minier que "dans un délai n'excédant pas sept (7) jours ouvrables à partir de la date de sa signature
signé est ensuite soumis à la Cour suprême pour son avis juridique. Après l'approbation de la Cour suprême, l'accord minier est alors tran
Nationale pour ratification".
Le système fiscal combine le système des redevances et des accords de partage de production. _x000D__x000D_
_x000D__x000D_
L’article 159 du code minier de 2011 portant sur le principe général stipule qu’« en plus des impôts, redevances et droits prévus dans le C
impôts, le titulaire d'un titre ou d'une autorisation minière est assujetti, pour ses activités en Guinée, au paiement des droits et redevances
159-I à 164 de ce code minier. Sauf disposition contraire, la procédure à suivre pour la perception et le contrôle de ces droits et redevanc
commun. » _x000D__x000D_
_x000D__x000D_
Par ailleurs, l'article 6 permet aussi la participation de l'État dans le capital des entreprises. Il indique que : « L'État se réserve le droit de
contrats de partage de production, dont les termes et conditions seront énoncés et annexés au permis d'exploration. »
Le Ministère des Mines et de la Géologie à travers son Bureau de Stratégie et de Développement (BSD), publie tous les trois mois un bu
minières qui comprend les données sur la production et les exportations par société et par substances minières._x000D__x000D_
_x000D__x000D_
Le neuvième numéro paru en novembre 2020 a porté sur le troisième trimestre 2020. Toutefois, les données de production sont publiées
par projet, y compris dans le rapport ITIE 2018 (voir justification p.118 : seules 5 entreprises sur 25 ont fourni les données par projet).
Le bulletin des statistiques minières qui contient ces données est publié régulièrement tous les trois mois par le Bureau de Stratégie et de
Ministère des Mines et de la Géologie.
Les plus récentes données portent sur le troisième trimestre de l’année de 2020 (juillet-septembre).
Le tout dernier bulletin de statistiques minières portant sur le troisième trimestre de l’année de 2020 (Juillet-septembre) publié par le BS
format PDF. _x000D__x000D_
_x000D__x000D_
Néamoins, le résumé du rapport ITIE 2018 qui contient aussi les données sur les volumes de production des ressources extractives est au
Excel.
Les données sur la valeur des exportations de ressources extractives sont publiées dans le récent rapport ITIE qui couvre 2018 à la page 1
société, par région, par entité acheteuse et par pays destinataire est présenté dans la section 4.8.1.3 du rapport ITIE 2018.
Les données les plus récentes sur la valeur des exportations des ressources extractives figurent dans le rapport ITIE 2018 de décembre 20
donc sur 2018.
Le rapport ITIE 2018 est accompagné d'un résumé au format Excel qui contient entre autres la valeur des exportations de ressources extr
données sont donc lisibles par machine.
L'engagement de l'Etat guinéen à publier les revenus recus des entreprises minieres ne figure pas explicitement dans le code minier.
Toutefois, l'engagement de l'Etat guinéen au respect des douze principes de l'ITIE est toutefois manifeste à travers son engagement form
en 2007. Par ailleurs, l'engagement à publier les paiements des entreprises minieres est inféré de l'article 122 du code minier 2011 : "Tou
ou d'une autorisation d'exploitation minière, tout participant impliqué dans la commercialisation de diamants, d'autres gemmes et d'or, vi
doit se conformer aux engagements internationaux pris par l'État et applicables à leurs activités pour l'amélioration de la gouvernance da
minier, y compris celles relatives à la communauté économique des États de l'Afrique de l'ouest (CEDEAO), au Processus de Kimberley
pour la transparence des industries extractives (ITIE)".
A partir de la page 11 du rapport ITIE 2018, on trouve une synthèse de la valeur des revenus générés par le secteur extractif, par groupes
privées, entreprises d’État et sous-traitants. _x000D__x000D_
_x000D__x000D_
Toutefois, les divulgations ne sont pas présentées par projet. Voir justification p.118 : seules 5 entreprises sur 25 ont fourni les données p
Les plus récentes données sur la valeur des recettes fiscales et des paiements couvrent l’année 2018 et figurent dans le rapport ITIE 2018
Les données sur les recettes publiques et paiements figurent dans les rapports ITIE, ventilées par type de paiement au niveau des entrepri
récentes sont dans le rapport ITIE 2018, pages 242-266.
Les calculs pour définir les paiements d'impôt sur le revenu sont définis par la loi._x000D__x000D_
_x000D__x000D_
En ce qui concerne l'impôt sur le revenu des particuliers, une partie des règles est expliquée à partir des articles 169 à 171 du code minie
page 143), mais principalement dans le code général de l'impôt dans les articles 1 à 19 (page 10)._x000D__x000D_
_x000D__x000D_
S’agissant de l'impôt sur les sociétés, les règles de calcul sont expliquées dans la troisième division du code général des impôts, chapitre
228. _x000D__x000D_
_x000D__x000D_
L’article 171 du code minier fixe également des taux d’imposition sur les bénéfices et autres impôts. _x000D__x000D_
_x000D__x000D_
Les articles 161 et 163 du code minier 2011 amendé définissent les modalités de calculs pour le paiement des redevances applicables aux
extractives.
La participation de l’Etat dans le capital des entreprises extractives est définie dans l'article 150 du code minier 2011/2013 qui spécifie le
ainsi que les différentes modalités y afférant. _x000D__x000D_
_x000D__x000D_
L’article indique que : « l'attribution faite par l'État d'un titre minier donne immédiatement droit à une participation de l'État, à hauteur d
(15%) au maximum, dans le capital de la société minière, qui ne peut être diluée par des augmentations éventuelles de capital. _x000D__
Cette participation de l’Etat sera libre de toutes charges et aucune contribution financière ne peut, en contrepartie, être demandée à l'État
Cette participation sera acquise dès la signature du titre minier. L'État se réserve également le droit d'acquérir une participation suppléme
pour cent (20%) en numéraire selon des modalités définies avec chaque société concernée. La Société de Patrimoine est le titulaire de tou
participations de l’Etat au capital des société d’extraction minière. »_x000D__x000D_
Les dispositions les plus pertinentes sur la retenue à la soucre dans le code minier sont les articles 91, 170, 176 et 185. _x000D__x000D_
_x000D__x000D_
Le code des impots précise aux articles 187, 189, 198 et 229 les taux applicables aux différentes retenues. _x000D__x000D_
L'Etat peut bien négocier des contrats de partage de production comme l'indique l'article 6 du code minier 2011/2013 : "L'État se réserve
négocier des contrats de partage de production, dont les termes et conditions seront énoncés et annexés au permis d'exploration. " _x000D
Toutefois, la législation minière ne précise pas les règles de calcul des parts de production revenant à l’entreprise et à l'Etat._x000D__x0
En examinant le rapport ITIE 2018 (page 118 – Paiements par organisme collecteur et Annexe 14), il apparait que le Ministère des Fina
différents démembrements recueillent l'essentiel des revenus du secteur minier (86% selon le rapport ITIE 2018, p.118)).
Les principales régies financières sont la Direction Nationale des Impôts, la Direction Générale des Douanes, la Direction nationale du T
compatibilité publique. Le deuxième collecteur en volume est le Ministère des Mines dont les principales régies financières sont les suiv
Nationale des mines, le Bureau national d'expertise, le Centre de promotion et de développement miniers.
Les communes minières reçoivent également directement la redevance superficiaire. Mais celle-ci est marginale dans les paiements glob
La législation minière exige que les titulaires de titres paient leurs impôts au trésor public (budget national) comme mentionné à l'article
2011/2013 : « Les taxes fixes, la taxe sur l'extraction de substances minérales autres que les métaux précieux, la taxe sur l'industrie ou se
production de métaux précieux, la taxe sur les substances de carrière, la taxe à l'exportation sur les substances minérales autres que sur le
précieuses et la taxe à l'exportation sur la production artisanale d'or, versée au budget national par les titulaires de titres miniers ou d'auto
Quant à l'impôt sur les sociétés, il est liquidé aupres du Tresor public selon les dispositions du droit commun prévues dans le code des im
La législation minière n’oblige pas de l'administration fiscale nationale à auditer les entreprises extractives. Aucune référence précise à u
n'a été trouvée dans la partie du code minier liée aux dispositions financières._x000D__x000D_
_x000D__x000D_
Toutefois, l'article 191 du code minier 2011/2013 mentionne le droit de l'administration fiscale d'auditer et le devoir pour les entreprises
documentation pertinente à l'Administration : « Les dirigeants et agents dûment autorisés du Ministère des mines, et en particulier ceux d
Générale des Mines et la Géologie et du Ministère des Finances, ont le droit d'inspecter tout document, relevé de compte, compte financi
justificatives obtenus ou établis par les détenteurs de titres miniers ou d'autorisations…». _x000D__x000D_
_x000D__x000D_
Le droit et l'autorité d'auditer sont interprétés ici comme une obligation d'effectuer un contrôle financier._x000D__x000D_
_x000D__x000D_
La loi organique sur les lois de finances de 2013 prévoit que les institutions de l'Etat soient contrôlées par un organisme externe appelé «
», meme s'il n'y a pas mention spécifique de l'administration fiscale et d'un controle periodique.
L'article 75 de ladite loi stipule que : "Sans préjudice des pouvoirs de l'Assemblée nationale, les opérations d'exécution du budget de l'Et
organismes publics sont soumises à un double contrôle administratif et juridictionnel. Le contrôle administratif est le contrôle des agents
compris le contrôle interne a priori, concomitant et a posteriori. Il est exercé par voie hiérarchique, le contrôle financier, le comptable pu
Générale des Finances, ainsi que par tout autre organe et service de contrôle interne. Le contrôle judiciaire sur les ordonnateurs et les com
le contrôle de la gestion sont exercés par la Cour des Comptes. "
La Cour des comptes est l’organe habilité à auditer l’administration fiscale. L’unique rapport publié par la Cour des comptes, et qui rend
activités d’audit, date de 2016. Etant donné que la période de la présente évaluation est 2019-2020, les données de ce rapport ne seront p
compte.
Suite à la Décision du Conseil d’administration de l’ITIE en février 2019, il a été indiqué que la Guinée a fait des progrès "significatifs"
œuvre de la Norme ITIE 2016. En conséquence elle respecte la norme ITIE.
Sa prochaine évaluation initialement prévue pour le 27 août 2020 a été reportée pour une date ultérieure (6 mois de prolongation) en rais
crise sanitaire de Covid-19 sur les activités de l'ITIE-Guinée. Par ailleurs, le plus récent rapport ITIE qui date de décembre 2020 couvre
Le plus récent rapport ITIE qui date de décembre 2020 couvre l’année 2018.
La législation minière exige la réalisation des EIES pour tous les projets miniers industriels à grande échelle ou tous les projets susceptib
impact négatif considérable sur l’environnement._x000D__x000D_
_x000D__x000D_
L'article 142 du code minier 2011 amendé stipule que : «toute demande de titre d'autorisation ou d'exploitation minière doit inclure une é
environnemental et social conformément au Code de l'environnement et à ses textes d'application, ainsi qu'aux normes internationalemen
domaine. _x000D__x000D_
Les exigences de l'Etat dépendent de l'étendue du travail programmé, allant de l'Avis d'impact environnemental simple pour un permis d
étude détaillée d'impact environnemental et social comprenant une étude sur les dangers, un plan de gestion des risques, un plan d'hygièn
sécurité, un plan de réadaptation, un plan de réinstallation pour les personnes déplacées par le projet et les mesures visant à atténuer les i
optimiser les impacts positifs, pour un permis d'exploitation ou une concession minière "_x000D__x000D_
_x000D__x000D_
._x000D__x000D_
En Guinée, comme dans plusieurs de pays, l'EIS et l'EIE constituent un meme document, l'EIES.
Le décret D/2014/014/PRG/SGG du 17 janvier 2014 relatif à la directive de réalisation d’une EIES des opérations minières institue la di
nom. Cette Directive mentionne dans le cadre de l’examen, du dépôt du rapport d’impact et le processus d’approbation : « Vingt-trois (2
résumé non technique accessible au public dans le cas où une étude d’impact détaillée est exigée" (p.27 de la Directive). Toutefois, ce po
ne peut etre interprété comme une injonction ou obligation de publication systématique des EIE. Par ailleurs, aucune exigence explicite n
dans le code minier, ni le code de l’environnement, ni dans leurs textes d'application.
Selon qu’il s’agit d’une activité de reconnaissance, d’exploration ou d’exploitation minière, susceptibles d’avoir un impact négatif consi
l’environnement, la législation minière exige la réalisation d’une Etude d’Impact Environnemental et Social (EIES).
L'article 142 du code minier 2011 amendé stipule que : «toute demande de titre d'autorisation ou d'exploitation minière doit inclure une é
environnemental et social conformément au Code de l'environnement et à ses textes d'application, ainsi qu'aux normes internationalemen
domaine.
Les exigences de l'Etat dépendent de l'étendue du travail programmé, allant de l'Avis d'impact environnemental simple pour un permis d
étude détaillée d'impact environnemental et social comprenant une étude sur les dangers, un plan de gestion des risques, un plan d'hygièn
sécurité, un plan de réadaptation, un plan de réinstallation pour les personnes déplacées par le projet et les mesures visant à atténuer les i
optimiser les impacts positifs, pour un permis d'exploitation ou une concession minière "
En Guinée, comme dans plusieurs de pays, l'EIS et l'EIE constituent un meme document, l'EIES.
Le décret D/2014/014/PRG/SGG du 17 janvier 2014 relatif à la directive de réalisation d’une EIES des opérations minières institue la di
nom. Cette Directive mentionne dans le cadre de l’examen, du dépôt du rapport d’impact et le processus d’approbation : « Vingt-trois (2
résumé non technique accessible au public dans le cas où une étude d’impact détaillée est exigée" (p.27 de la Directive). Toutefois, ce po
ne peut etre interprété comme une injonction ou obligation de publication systématique des EIE. Par ailleurs, aucune exigence explicite n
dans le code minier, ni le code de l’environnement, ni dans leurs textes d'application.
Le Bureau guinéen d’études et d’évaluations environnementales (BGEEE) a désormais un site web sur lequel sont publiées les EIES d’u
projets miniers. Bien que la liste des EIES publiées en ligne ne soit pas exhaustive et qu'il ait pu arriver que le site du BGEEE soit hors s
que tout document y afférent est disponible et accessible au public en version électronique ou papier dans les bureaux du BGEEE.
En effet, le 4 décembre 2020, dans le cadre de la présente évaluation, une visite aux bureaux du BGEEE a permis de vérifier l’accessibili
PGES au public. En effet, le missionnaire s’était identifié comme un étudiant qui préparait un exposé. Il a demandé à avoir accès à une E
Société Minière de Boké (SMB) portant sur le projet d’exploitation de bauxite de Malapouya. En plus d’offrir au demandeur une copie d
SMB de 2019, le BGEEE lui a donné toute latitude de feuilleter tout autre rapport de son choix.
Toutefois, cette accessibilité est parfois plus difficile lorsque le Directeur et son adjoint sont absents, le personnel n'y étant pas systémati
Le Bureau guinéen d’études et d’évaluations environnementales (BGEEE) a désormais un site web sur lequel sont publiées les EIES d’u
projets miniers. Bien que la liste des EIES publiées en ligne ne soit pas exhaustive et qu'il ait pu arriver que le site du BGEEE soit hors s
que tout document y afférent est disponible et accessible au public en version électronique ou papier dans les bureaux du BGEEE.
En effet, le 4 décembre 2020, dans le cadre de la présente évaluation, une visite aux bureaux du BGEEE a permis de vérifier l’accessibili
SMB de 2019, le BGEEE lui a donné toute latitude de feuilleter tout autre rapport de son choix.
Toutefois, cette accessibilité est parfois plus difficile lorsque le Directeur et son adjoint sont absents, le personnel n'y étant pas systémati
La préparation des plans de gestion environnementale avant le développement est bien exigée par la loi. _x000D__x000D_
_x000D__x000D_
La préparation des plans d'atténuation de l'environnement est une étape intégrante dans la réalisation des EIES. Alors, même si la loi ne p
doit avoir lieu avant le développement, il est à considérer que les EIES sont réalisées toujours avant le démarrage de la phase de dévelop
_x000D__x000D_
_x000D__x000D_
C’est ainsi que le code minier en son article 142 précise que : « l’EIES doit être assortie d'un Plan de Gestion Environnementale et Socia
Plan de Dangers, un Plan de Gestion des Risques, un Plan Hygiène Santé et Sécurité, un Plan de Réhabilitation, un Plan de Réinstallatio
Affectées par le projet et les mesures d’atténuation des impacts négatifs et d’optimisation des impacts positifs pour un Permis d'exploitat
Concession minière._x000D__x000D_
_x000D__x000D_
Par ailleurs, le décret d'application de l'article 142 sur l'EIES exige de décrire les activités d'atténuation. A la quatrième partie du docume
l’avant dernier paragraphe du point 4.8.2 (Mesures d’atténuation et impacts résiduels) il est stipulé que : " les mesures d'atténuation des i
variantes sélectionnées devront être identifiées et décrites."_x000D__x000D_
Le traitement de cette question suit celle de l’indicateur sur les EIES car les plans d’atténuation de l’impact environnemental sont souven
EIES. La loi ne contient pas d’exigence explicite concernant la publication des EIE ou des EIS : ni le code minier, ni le code de l’environ
décret D/2014/014/PRG/SGG du 17 janvier 2014 relatif à la directive de réalisation d’une EIES.
Le Bureau guinéen d’études et d’évaluations environnementales (BGEEE) a désormais un site web sur lequel sont publiées les PGES d’u
de projets miniers. Bien que la liste des PGES publiés en ligne ne soit pas exhaustive et qu'il ait pu arriver que le site du BGEEE soit hor
avéré que tout document y afférent est disponible et accessible au public en version électronique ou papier dans les bureaux du BGEEE.
En effet, le 4 décembre 2020, dans le cadre de la présente evaluation, une visite aux bureaux du BGEEE a permis de vérifier l’accessibili
SMB de 2019, le BGEEE lui a donné toute latitude de feuilleter tout autre rapport de son choix. Toutefois, cette accessibilité est parfois
lorsque le Directeur et son adjoint sont absents, le personnel n'y étant pas systématiquement disposé.
La meilleure pratique consiste à faire migrer en ligne toute cette documentation.
Pour le non-respect des plans de gestion environnementale, les législations minière et environnementale prévoient des sanctions. Le cod
article 215 dispose que : « Nonobstant les pénalités prévues au présent Code et par application de l’article 7 du présent Code, il est expre
que les pénalités prescrites par les Codes Pénal, du Travail et de l’Environnement s’appliquent »
Par ailleurs, l’article 38 al.2 du code de l’environnement de 2019 dispose que : « l’audit environnemental permet au Ministère de l’enviro
à la conformité de l’activité, à la règlementation aux normes standards afin d’exiger des mesures correctives ou de prendre des sanctions
respect du Plan de Gestion Environnemental ». C’est ainsi que plus loin, il est indiqué à l’article 203 que quiconque aura fait obstacle à l
fonctions des agents chargés du contrôle et du suivi de la mise en œuvre du Plan de Gestion Environnemental, est puni d’un emprisonne
d’une amende de 100,000,000 à 1,000,000,000 GNF.
Le code minier 2011 amendé définit les procédures de fermeture de site dans l'article 131 : "Le titulaire d'un titre d'exploitation minière d
procéder à la fermeture de ses opérations minières de manière graduelle et ordonnée afin de préparer la Communauté locale pour la cessa
activités. Ce titulaire doit aviser les départements concernés au moins douze (12) mois avant la date prévue de clôture et, six (6) mois av
clôture, en coopération avec l'Administration territoriale Et la communauté locale préparera un plan pour la fermeture de ses activités mi
cadre de ce plan, l'opinion des services compétents est nécessaire pour déterminer la conformité et l'adéquation des mesures pour rendre
afin qu'elle soit compatible avec tous Formes de vie et activité dans la zone." _x000D__x000D_
_x000D__x000D_
L'article 144 traite du financement de la rehabilitation et de la fermeture avec l'obligation de créer un fonds spécifique : «Le titulaire d'un
minière ou d'un permis d'exploitation minière pour les substances de la carrière est nécessaire pour ouvrir et financer, conformément au p
environnementale et sociale, un compte en fiducie de réhabilitation environnementale pour garantir la réhabilitation et la fermeture de so
compte est établi par décret et les modalités de son fonctionnement sont déterminées par un ordre commun des ministres en charge des m
l'environnement et des finances. Les montants ainsi attribués sont exonérés de la taxe sur les bénéfices industriels et commerciaux. La ré
fermeture des sites miniers impliquent la suppression par le titulaire de toutes les installations, y compris toute usine de production sur le
mesure du possible, tous les anciens sites miniers doivent être restaurés dans des conditions stables en matière de sécurité, de productivit
forestière ". _x000D__x000D_
_x000D__x000D_
Cela étant, le texte d'application de l'article 144 n'est pas encore en vigueur.
Le défaut de réhabilitation des sites non encore en production mais abandonnés parfois suite à des travaux de prospection a pu etre obser
régions minieres. Cela étant, cette question concerne explicitement la cloture définitive d'un projet. La question est donc sans objet, en ra
de clôture définitive d'un projet minier.
Il est clairement indiqué dans l'article 124 du code minier 2011 amendé que les entreprises extractives doivent indemniser les propriétair
le développement interfère avec leur accès ou leur utilisation : "Le titulaire du titre minier doit verser aux éventuels occupants légitimes
nécessaires à ses activités, une indemnité destinée à couvrir le trouble de jouissance subi par ces occupants."._x000D__x000D_
_x000D__x000D_
Le même article ajoute au sujet des montants et méthodes de paiement : «Le montant, la périodicité, le mode de règlement et l’ensemble
modalités relatives aux indemnités visées ci-dessus seront fixées, conformément aux dispositions du présent Code et de ses textes d’app
montant de ces indemnités doit être suffisamment raisonnable pour ne pas compromettre la viabilité du projet et proportionné aux pertur
les opérations minières selon les procédures prévues par la Loi._x000D__x000D_
_x000D__x000D_
Par ailleurs, l’article 142 stipule que : « Le plan de réinstallation des personnes déplacées en raison des activités minières doit, en plus de
infrastructurel, inclure une compensation pour la perte de revenus et les moyens de subsistance résultant de ce déplacement. Le règlemen
compensation connexe seront mis en œuvre aux dépens de la Société qui détient le titre ou l'autorisation de l'exploitation minière conform
procédure déterminée par l'Etat qui intégrera les principes internationaux de participation et de consultation de la communauté locale.
L’article 142 du code minier 2011/2013 stipule que : "Le plan de réinstallation des populations victimes des déplacements forcés causés
minières doit, en plus de l’aspect infrastructurel, intégrer la compensation des pertes de revenu et de moyens de subsistance à la suite de
Le règlement et la compensation connexe seront mis en œuvre aux dépens de la Société qui détient le titre ou l'autorisation de l'exploitati
conformément à une procédure déterminée par l'Etat qui intégrera les principes internationaux de participation et de consultation de la co
Un texte reglementaire qui doit préciser le contenu du plan de réinstallation reste attendu.
Il existe au moins une entreprise extractive entièrement détenue (100 % des parts) par l'Etat au titre de l'article 150.II du code minier: la S
de Patrimoine Minier (SOGUIPAMI).
Une autre entreprise publique ANAIM gère les infrastructures minières appartenant à l'Etat. Mais au regard de son activité qui vient plut
l'activité miniere proprement dite, elle n'est pas prise en compte dans cette évaluation. Par ailleurs, l'Etat détient des parts minoritaires da
entreprises minieres au titre de l'article 150.I du code minier qui institue une participation gratuite non dilutive pouvant etre complétée p
onéreuse pour un total de 35% maximum (exception faite de la CBG que l'Etat detient à 49%).
L’entreprise d’État ou le Trésor public reçoit une part de la production ou des paiements en nature de la part des entreprises extractives.
Le rapport ITIE 2018 souligne à cet effet (p.75) : "A la demande du gouvernement, la SOGUIPAMI intervient pour le compte de l’Etat d
droit que lui confère l’article 138 du Code minier pour la commercialisation d’une part (à hauteur de la participation de l’Etat) de produc
dans lesquelles l’Etat détient une participation. En 2018, la SOGUIPAMI a procédé à la commercialisation d’un volume de 311,3 mille t
produit par la CBG".
Le décret de création de la SOGUIPAMI revu en 2015 indique que les transferts de l’Etat doivent prendre la forme de subventions.Le dé
également que la société ne peut plus percevoir de recettes des actions et participations qu’elle gère et que celles-ci sont versées directem
public.
Dès lors, tous les transferts de la SOGUIPAMI à l’Etat sont soit du domaine de la fiscalité de droit commun, couverts par le code généra
du domaine des versements de dividendes à l’actionnaire unique de la société, qui sont reglementés par l’Acte Uniforme de l’OHADA.
Oui, les données publiées les plus récentes couvrent l’exercice fiscal finissant en 2016, 2017 ou 2018. Le Trésor public a participé à la d
Rapport ITIE des recettes perçues de la SOGUIPAMI (dividendes). Le tout dernier porte sur 2018 et le montant figure à la page 77.
D’après les échanges du 25/03/2021 avec le Point focal ITIE du Trésor public réalisés dans le cadre de la présente évaluation, nous comp
Trésor public participe chaque année à l’exercice de production du Rapport ITIE et communique à l’administrateur indépendant lors de l
qu’à la Cour des Comptes lors de l’audit les montants des recettes perçues des entreprises à capitaux publics dont la SOGUIPAMI.
Dans le cas de la SOGUIPAMI, il s’agit essentiellement des dividendes propres qu’elle verse à son actionnaire unique qu’est l’Etat, car l
provenant des entreprises minières dans lesquelles la SOGUIPAMI représente l’Etat sont directement versées au Trésor par chacune d’el
recommandons que les futurs Rapport ITIE prévoient un paragraphe spécifique relatif à la publication par le Trésor public des recettes pe
SOGUIPAMI.
La SOGUIPAMI diivulgue ses paiements au Trésor public dans son rapport annuel et dans le rapport ITIE. Les plus récentes versions de
portent respectivement sur 2019 et 2018. Dans le rapport annuel 2019, les paiements à l'Etat figurent page 30.
La publication des rapports annuels de la SOGUIPAMI contenant des informations sur ses comptes et ses activités est exigée par la loi. _
En effet, l'article 54 de la loi N°2016/075/AN du 30 décembre 2016 portant gouvernance financière des sociétés et établissements public
Guinée exige le contrôle parlementaire et la publication des budgets et comptes.
La loi exige que les rapports financiers annuels de la SOGUIPAMI soient audités par un organisme indépendant. En effet, l’article 53 de
N°2016/075/AN du 30 décembre 2016 portant gouvernance financière des sociétés et établissements publics en République de Guinée st
contrôle externe des sociétés publiques et des sociétés mixtes est assuré par les commissaires aux comptes »._x000D__x000D_
_x000D__x000D_
L'art.8 du Décret D/2015/016/PRG/SGG du 12 février 2015 qui remplace l'al.1 de l’art.10 du Décret 11 août 2011 portant création de la
stipule que la SOGUIPAMI est régie selon les règles applicables aux sociétés anonymes en droit OHADA. Par ailleurs, l'art.10 dispose q
comptabilité de la SOGUIPAMI est soumise au contrôle de la Cour des comptes".
L'article 54 de la loi N°2016/075/AN du 30 décembre 2016 portant gouvernance financière des sociétés et établissements publics en Rép
stipule que : « Les budgets, comptes prévisionnels et comptes des organismes publics sont publiés sur les sites internet de leurs ministère
copie de ces budgets, comptes prévisionnels et comptes des organismes publics, est adressée aux commissions compétentes de l’Assemb
qu’à la Cour des Comptes".
Le plus récent rapport d’activités et financier de la SOGUIPAMI couvre 2019. D'après ce rapport, SOGUIPAMI ne s'est pas engagée dan
commerciales.
Aucun rapport ou article de presse n'a pu etre trouvé rapportant des activités non commerciales attribuables à SOGUIPAMI.
Le plus récent rapport d’activités et financiers de la SOGUIPAMI couvre 2019. D'après ce rapport, SOGUIPAMI ne s'est pas engagée da
non commerciales.
Aucun rapport ou article de presse n'a pu etre trouvé rapportant des activités non commerciales attribuables à SOGUIPAMI.
Le rapport financier 2019 de la SOGUIPAMI a été audité. Le rapport d’audit du 28 février 2020 du « Cabinet Audit Guinée », commissa
indépendant, est joint au rapport pp.31 et suivantes.
La SOGUIPAMI publie chaque année un rapport qui rend compte de ses activités opérationnelles et financières. Le récent rapport access
couvre l'exercice fiscal se terminant au 31 décembre 2019.
Le bilan comptable de la SOGUIPAMI portant sur ses actifs et passifs est divulgué dans le plus récent rapport d’activités de 2019. (pp.26
Le rapport d'activités 2019 de la SOGUIPAMI contient un état des flux de trésorerie page 37.
Le plus récent rapport d’activités de 2019 de la SOGUIPAMI contient un compte de résultat couvrant l’exercice se terminant au 31 déce
et 36).
Conformément au décret D/2015/016/PRG/SGG du 12/02/2015 et aux missions définies dans ses statuts, la SOGUIPAMI n'a pas de pro
La SOGUIPAMI n’a pas de production propre, mais commercialise la part de l'Etat dans les sociétés minieres. Elle a divulgué le volume
compte de l'Etat dans son plus récent rapport d'activités de 2019, pages 22 et 23. Ces données concernent la CBG et SMB/AMR
La SOGUIPAMI n’a pas de production propre. Elle participe au processus de vente de la bauxite de la CBG et de SMB/AMR en vertu d
commercialiser la part de production revenant à l'Etat, et comme expliqué dans le rapport annuel 2019 de SOGUIPAMI. La SOGUIPAM
comité qui sélectionne l'acheteur et perçoit un premium sur le prix de vente.
Dans le cadre de la présente évaluation, l'existence de règles qui gouvernent le choix de l’acheteur n'a pu être confirmée, quoique nous av
d’après le rapport 2019 que DADCO a été sélectionnée par appel d'offres international. Ces règles ne figurent pas sur le site web de SOG
l'évaluation n'a pu établir leur existence. Nous comprenons aussi d'après le rapport annuel 2019 de SOGUIPAMI (p.23) que les négociat
cours avec SMB/AMR.
La SOGUIPAMI n’a pas de production propre. Elle participe au processus de vente de la bauxite de la CBG et de SMB/AMR en vertu d
commercialiser la part de production revenant à l'Etat, comme expliqué dans le rapport annuel 2019 de SOGUIPAMI. La SOGUIPAMI
comité qui sélectionne l'acheteur et perçoit un premium sur le prix de vente réalisé par l’acheteur.
Nous comprenons suite à nos échanges avec la direction de SOGUIPAMI dans le cadre de cette évaluation qu’à la différence de marchés
régulés, le marché de la bauxite ne l’est pas et les transactions sont en OTC (over the counter). Certaines publications (CRU) estiment de
mais 99% du pricing se fait de gré à gré, et il est le plus souvent fixé par le raffineur. Autrement dit, il n’y a pas de règles régissant les pr
marché spécifique.
La SOGUIPAMI n'a pas de production propre. Elle participe au processus de vente de la bauxite de la CBG et de SMB/AMR en vertu de
commercialiser la part de production revenant à l'Etat, comme expliqué dans le rapport annuel 2019 de SOGUIPAMI. La SOGUIPAMI
sur le prix de vente. Dès lors, la SOGUIPAMI ne percoit pas de recettes de la vente et le décret D/2015/016/PRG/SGG du 12/02/2015 re
SOGUIPAMI précise qu'en plus elle ne peut percevoir de recettes des actions et participations qu’elle gère et que celles-ci sont versées d
Trésor public.
En conséquence, les transferts de la SOGUIPAMI à l’Etat sont soit du domaine de la fiscalité de droit commun, couverts par le code gén
soit du domaine des versements de dividendes relatifs aux bénéfices de SOGUIPAMI à son actionnaire unique, qui sont règlementés par
l’OHADA.
L'article 54 de la loi N°2016/075/AN du 30 décembre 2016 portant gouvernance financière des sociétés et établissements publics en Rép
stipule que : "Les budgets, comptes prévisionnels et comptes des organismes publics sont publiés sur les sites internet de leurs ministères
copie de ces budgets, comptes prévisionnels et comptes des organismes publics, est adressée aux commissions compétentes de l’Assemb
qu’à la Cour des Comptes."En plus, les statuts de la SOGUIPAMI exigent que l'entreprise publique déclare toutes les activités sous sa re
Cela étant, la SOGUIPAMI n'a pas de production propre. Elle participe au processus de vente de la bauxite de la CBG et de SMB/AMR
mandat de commercialiser la part de production revenant à l'Etat, comme expliqué dans le rapport annuel 2019 de SOGUIPAMI. La SOG
un prémium sur le prix de vente.
SOGUIPAMI donne pp. 22 et 23 de son rapport annuel 2019 le détail des ventes avec date, volume, prix et valeur pour CBG et SMB/AM
D’après le Rapport 2019 de SOGUIPAMI (p.22), dans le cadre de l’exercice du droit de commercialisation conféré par l’Etat à la SOGU
SMB Winning exécutent respectivement chez CBG et SMB/AMR la vente de la part sur laquelle SOGUIPAMI prélève un premium. No
d’après ce même rapport que les négociations se poursuivent chez SMB/AMR pour finaliser le contenu du partenariat. Autrement dit, la
acheteurs est faite pour tous les partenariats en cours.
La participation de l’Etat dans le capital social des entreprises extractives est divulguée dans le récent rapport d’activité 2019 de la SOUI
tableau des participations de l’Etat de la page 22, la participation de SOGUIPAMI dans les sociétés en phase de recherche est mentionné
figure une liste de tous les partenaires actifs signés par l'entreprise d'État incluant le pourcentage de la participation de l’État pour chaque
Selon le récent rapport d’activité 2019 de la SOGUIPAMI, l’Etat était en partenariat avec 14 sociétés minières au cours de l’exercice 201
ces entreprises, les quote-parts de l’Etat sont spécifiées (p.12).
La SOGUIPAMI publie les revenus issus de sa participation dans les exploitations conjointes, mais les coûts associés à cette participatio
publiés, y compris dans le plus récent rapport d’activités 2019 de la SOGUIPAMI.
La SOGUIPAMI n’a pas de filiale à ce jour.
La SOGUIPAMI n’a pas de filiale à ce jour.
La SOGUIPAMI a déclaré avoir élaboré un code de conduite pour son personnel, mais il apparait que ce code n'est pas accessible au pub
Il est indiqué à l’article 5 du DECRET D/2015/016/PRG/SGG que : « la SOGUIPAMI est administré par un conseil d’administration et
directeur général assisté d’un ou de deux directeurs généraux adjoints, tous nommés par décret sur proposition du conseil d’administratio
A ce jour, le conseil d’administration de la SOGUIPAMI est composé de 7 membres dont trois ministres (le Ministre des Mines et de la
Ministre du Budget et le Ministre de l’économie et des finances).
En conséquence, la majorité des administrateurs de la SOGUIPAMI ne sont pas indépendants de l'Etat. En tout état de cause, pas au sens
qui ont désigné des Conseils dont les membres sont majoritairement indépendants du gouvernement : Angola, Botswana, RDC, Ghana, M
Afrique du Sud, Tanzanie, Ouganda, Zambia et Zimbabwe.
Un portail public de données en ligne sur les réserves, la production et les exportations n’est pas encore disponible au 31 décembre 2020
Le Ministère des Mines et de la Géologie à travers le bureau de stratégie et de développement (BSD) produit trimestriellement le bulletin
minières » qui contient des données sur la production et les exportations ainsi que, dans les plus récents numéros, les paiements sociaux
Un portail en ligne est en projet au BSD mais aussi à l'ITIE Guinée.


Rappelons qu’au sens du RGI, le déficit budgétaire et l’endettement publique constituent les règles budgétaires chiffrées. _x000D__x000
_x000D__x000D_
Ainsi, dans le rapport de convergence 2016 de la CEDEAO publié en juillet 2017, nous comprenons que la Guinée observe des critères d
formulées par la Communauté Economique des Etats de l'Afrique de l'Ouest (CEDEAO). Ces critères ont été approuvés par la Conférenc
Etats du mai 2015 (Art.22, p.3 du Communiqué final) et établis par l'Acte Additionnel A/SA.01/12/15._x000D__x000D_
_x000D__x000D_
Dans le tableau page 74 du rapport, on a : _x000D__x000D_
- Critères de premier rang :_x000D__x000D_
1. Ratio du déficit budgétaire dons compris (base engagement) rapporté au Produit Intérieur Brut (PIB) : inférieur ou égal à 3,0% ;_x000
2. Taux d'inflation en moyenne inférieur à 10,0%5 ;_x000D__x000D_
3. Financement du déficit budgétaire par la Banque Centrale : inférieur ou égal à 10,0% des recettes fiscales de l'année précédente ; et_x0
4. Réserves brutes de change : supérieures ou égales à 3 mois de couverture des importations_x000D__x000D_
- Critères de second rang :_x000D__x000D_
1. Stabilité du taux de change nominal : (+/- 10%) ;_x000D__x000D_
2. Ratio dette publique totale sur PIB : inférieur ou égal à 70%._x000D__x000D_
La Décision A/DEC.17/12/01 de la CEDEAO a créé un mécanisme de surveillance multilatérale des politiques économiques et financièr
membres en 2001 à Dakar.
Par ailleurs, l’Acte additionnel A/SA.4/06/06/12 adopté le 29 juin 2012 (modifié par l'Acte additionnel A/SA.01/12/15 adopté à Dakar le
2015) dispose en son article 10 que : « les programmes de convergence font l'objet d'une évaluation annuelle par la Conseil de convergen
rapport du Comité Technique chargé des politiques macroéconomiques ».
La Banque centrale de Guinée (BCRG) publie une note de convergence macroéconomique qui décrit l’évolution de la situation et l’état d
convergence macroéconomique. La plus récente note couvre le premier trimestre 2020.
Pour mémoire, les critères de convergence macroéconomique sont classés selon les deux types de programmes : le Programme de Coopé
de la Communauté des Etats de l’Afrique de l’Ouest (PCMC) et le Programme de Coopération Monétaire en Afrique (PCMA).
S’agissant du PCMC, nous comprenons que la Guinée a respecté les deux critères de convergence (déficit budgétaire au PIB était 0.4 %
%) et l'endettement public total était 33.71 %). (p.7)
En ce qui concerne le PCMA, nous comprenons que la Guinée a également respecté les deux critères de convergence (déficit budgétaire
(donc moins de 3 %) et l'endettement public total était 33.71 %). (p.7).
La loi exige un contrôle externe de l’observance des règles budgétaires (endettement public, déficit budgétaire). La Décision A/DEC.17/
CEDEAO a créé un mécanisme de surveillance multilatérale des politiques économiques et financières des Etats membres en 2001 à Dak
l’Acte additionnel A/SA.4/06/06/12 adopté le 29 juin 2012 (modifié par l'Acte additionnel A/SA.01/12/15 adopté à Dakar le 16 décembr
son article 10 que : « les programmes de convergence font l'objet d'une évaluation annuelle par la Conseil de convergence, sur la base du
Technique chargé des politiques macroéconomiques ». Ainsi, le contrôle externe des règles budgétaires est réalisé dans les rapports de co
missions de surveillance biannuels par le Comité de Politique Macroéconomique et Monétaire de la CEDEAO et sur la base des rapports
accompagnés de la base de données Ecomac, tous produits par le Comité National de Coordination CEDEAO du Ministère guinéen de l’
finances. Le plus récent rapport de convergence porte sur 2018, or la période d'audit la plus récente est 2019 et le rapport de convergence
disponible en 2020, toutefois la CEDEAO a déclaré « exceptionnelle » l’année 2020 pour cause de pandémie, et de ce fait exempté les E
obligations habituelles.
Cela étant, d’après les entretiens réalisés pour la présente évaluation en mars 2021 avec le Secretariat permanent du CNC CEDEAO, il a
l’année 2019 a fait l'objet de rapports trimestriels du CNC CEDEAO et d’audits à distance de la CEDEAO. De plus, les trois premiers tr
fait l'objet des rapports du CNC CEDEAO. Par ailleurs, nos interlocuteurs au Ministere guinéen de l'économie (CNC) ont pu partager av
de convergence élaboré par la CEDEAO portant sur le premier semestre 2020. En conséquence, il est établi que l’adhésion de l’État à la
numérique a fait l’objet d’un contrôle externe au cours de la période d’audit la plus récente qui est 2019, mais aussi en 2020.
Toutefois, nous encourageons le Ministère de l'Economie et des Finances de la Guinée à publier sur son site web les Actes qui établissen
budgétaires, ainsi que les Rapports de Convergence Macroéconomique de la CEDEAO pour une meilleure information des citoyens Gui
performances de l’Etat en matière de discipline budgétaire au regard des règles CEDEAO.
La plus récente projection de recettes des ressources extractives concerne la loi de finances 2019 et le projet de loi de finances 2020 qui c
prévisions des recettes tirées de ressources extractives y compris par principale entreprise minière. Les projets et lois de finances 2019 et
projections sont divulgués par le Ministère du Budget sur son site Internet.
Le budget national 2020 adopté par l’Assemblée nationale a été divulgué par l’Etat, notamment sur le site web du Ministere du Budget.
Le gouvernement a publiquement divulgué les dépenses totales du dernier exercice fiscal dans le rapport sur l'exécution du budget à fin j
web du Ministere du Budget.
L’Etat a divulgué publiquement la situation de mobilisation des recettes totales issues des ressources extractives pour le récent exercice f
notamment à fin juin 2020.
Le Ministère de l’économie et des finances à travers la Direction nationale de la dette et de l’aide publique au développement a publié le
statistiques de la dette publique, et celui du quatrieme trimestre 2019 contient les indicateurs et statistiques de la dette publique sur toute
Le bulletin statistique de la dette publique du quatrième trimestre 2019 publié en juin 2020 par le Ministère de l’économie et des finance
Direction nationale de la dette et de l’aide publique au développement, contient des données sur la dette publique ventilée par devise. Et
(USD) est la principale devise du portefeuille de la dette extérieure.
Le code minier dispose que 15% de six taxes minières soient versées aux collectivités locales (article 165) au titre du Fonds National de
Local (FNDL) par l'ANAFIC (Agence nationale de financement des collectivités). Sur cette base, oui l'administration centrale est tenue d
partie des recettes des ressources extractives aux collectivités locales. Au titre du FNDL, 191 milliards de GNF (20 millions de dollars) o
2019 par l'ANAFIC à l'ensemble des collectivités du pays pour 791 projets, soit 40% du budget FNDL prévu dans la loi de finances rect
septembre 2019.
A noter que la loi de finances de 2021 a prévu un budget d'affectation spéciale FNDL de 402,6 milliards de GNF.
L’article 165 du code minier exige que 15% de six taxes minières soient versées aux collectivités locales. Cette disposition a fait l’objet
d'application qui a été promulgué en novembre 2018. _x000D__x000D_
Le code minier ne prévoit pas que le FNDL profite plus aux collectivités minières. Toutefois, ce code prévoit (art.130) un autre dispositi
chiffre d'affaires des entreprises minières appelé Contribution au Développement Local (CDL) destiné aux zones minières impactées. Ce
Fonds de développement économique local (FODEL). _x000D__x000D_
En conséquence, la loi prévoit que les communautes minieres doivent recevoir plus de revenus miniers que les autres.
Le code minier précise dans l'article 165 que les communautés locales sont les bénéficiaires : « Appui direct au budget local de l’ensemb
locales du pays.............quinze pour cent (15%) ". _x000D__x000D_
Le code minier en son article 165 indique que les collectivités locales doivent recevoir 15% d'un ensemble de six taxes minieres. Les rec
taxes sont ainsi réparties comme suit :
- Budget national : 80%
- Soutien direct aux budgets locaux de toutes les communautés locales du pays : 15%
- Fonds d’investissement minier : 5%
La formule régissant la répartition du transfert infranational (FNDL) à chaque collectivité est contenue dans le Rapport ITIE 2018 (page
l’année(t ) = 1.000.000.000 GNF + [95% BAS(t)–337.000.000.000 GNF] * Pop. Collectivité en année(t)/Pop. Totale Guinée en année(t)
recommandons que l’arrêté conjoint qui spécifie cette formule soit rendu public, conformément à l’article 6 de l'arrêté conjoint de 2018 p
de l'article 165 du code minier.
L’ANAFIC (Agence nationale de financement des collectivités) a élaboré un bilan sur les montants pour chacune des 337 collectivités d
Fonds National de Développement Local (FNDL) dans son rapport 2019-2020 publié en 2020. _x000D__x000D_
L’ANAFIC (Agence nationale de financement des collectivités) a élaboré un bilan sur les montants pour chacune des 337 collectivités d
Fonds National de Développement Local (FNDL) dans son rapport 2019-2020 publié en 2020. La plus récente publication sur une année
donc sur 2019._x000D__x000D_
_x000D__x000D_
_x000D__x000D_
L’Etat a déclaré publiquement le montant des revenus transférés sur 2019 par flux de revenus._x000D__x000D_
_x000D__x000D_
En effet, le Ministère des Mines et de la Géologie à travers le bureau de stratégie et de développement (BDS) produit trimestriellement b
statistiques minières » qui contient des données sur la production et les exportations ainsi que tout récemment les paiements FODEL et
FNDL._x000D__x000D_
_x000D__x000D_
Le 7e numéro de ce bulletin sur le premier trimestre 2020 contenait des données sur les flux de revenus (FNDL et FODEL) transférés au
2019._x000D__x000D_
_x000D__x000D_
_x000D__x000D_
Le décret portant sur l’application des dispositions de l’article 165 du code minier n'exige pas spécifiquement qu'un audit externe soit réa
transferts.
Toutefois, la loi organique relative aux lois de finances et règlement général sur la gestion budgétaire et la comptabilité publique dispose
que "Conformément aux dispositions de l’article 116 de la Constitution : la Cour des Comptes est la juridiction de contrôle a posteriori d
publiques. Elle dispose d’attributions juridictionnelles et consultatives. Elle statue sur les comptes publics, ceux des collectivités territor
établissements publics, des entreprises publiques et parapubliques et de tous organismes et institutions bénéficiant de concours financiers
Le Conseil d’administration de l’ANAFIC a validé son rapport d’activités 2019 et le budget 2020 à l’issue de sa session du 9 au 10 janvi
à fin 2020, les transferts effectués aux collectivités en 2019 n'ont pas été audités par un organisme externe.
La Guinée n'a pas créé de fonds pour les ressources naturelles.

De nombreux fonds existent (FNDL, FODEL, FIM, etc.) mais ils ne correspondent pas à la définition des fonds de ressources naturelles
accueillir uniquement des revenus miniers ou pétroliers, à investir à long terme et surtout dans des actifs à l'étranger ou à anticiper des fl
revenus extractifs.
Un tel fonds n’existe pas.






Le terme « contenu local » ne figure pas en soi dans le code minier. Toutefois, les principaux domaines que couvre le contenu local l'em
sous-traitance nationale sont traités aux articles 107, 108 et 109 du code minier.
La politique de contenu local du secteur minier en Guinée s’appuie sur les deux axes classiques des politiques de contenu local, à savoir
• Le développement des entreprises locales. « Afin d’accroître les opportunités d’approvisionnement pour les entreprises guinéennes, tou
majeur dans le secteur minier devra, en collaboration avec les autorités gouvernementales et communautés locales pertinentes, mettre en
visant à faciliter l’approvisionnement en biens et services locaux. »
• La formation et la création d’emplois. La politique souligne que « tout investisseur majeur dans le secteur minier devra, en collaboratio
gouvernementales et communautés locales pertinentes, mettre en place un plan visant à créer des emplois pour les Guinéens ».
Ces deux axes s’appuient sur les articles 107, 108 et 109 du code minier.
La Guinée fort de son potentiel minier exceptionnel, a toujours affiché l’ambition de parvenir à la transformation d'une partie de ses ress
Les politiques et textes définissant les exigences ou les mesures incitatives concernant l’établissement de liens en aval par les industries
extractives<U+2009>sont :
1. Code minier
- Incitations fiscales :
Art.168 : « En ce qui concerne les produits pétroliers, les achats des titulaires de titres miniers ne bénéficient d’aucune exonération. Tout
importations de fioul lourd destiné à l’extraction et à la concentration des substances minières brutes et à la transformation sur place des
minières en produits semi-finis ou finis sont exonérées de TVA et de droits de douanes à l’exclusion de la redevance sur le traitement de
Ces mêmes avantages fiscaux et douaniers sont repris par les dispositions de l’article 176 dans le cadre de l’imposition sur les bénéfices
Art.179 : « Les entreprises minières peuvent demander à bénéficier des taux réduits de droits de douane durant la phase d’exploitation (a
5%) pour l’importation des biens et immobilisations, dès lors qu'ils sont destinés à la transformation sur place des substances minières en
semi-finis. »
- Incitations liées aux délais d’exécution :
Pour éviter le gel des ressources minières, le code minier a prévu des dispositions définissant des délais à partir desquels les titulaires de
tenus de démarrer leur activité et atteindre graduellement les phases d’activités.
Art.34 al.7 : « Le titulaire d’un permis d’exploitation minière est tenu d’atteindre la phase d’exploitation, telle que définie à l’article 168
prévue dans l’étude de faisabilité et, ce, dans la limite maximale de quatre (4) ans à compter de la date de l’octroi du titre minier pour les
d’exploitation destinés à l’extraction et à l’exportation du minerai brut et de cinq (5) ans pour ceux destinés à la transformation de matièr
territoire guinéen… ».
Art.41 al.4 : « Le titulaire d’une concession minière est tenu d’atteindre la phase d’exploitation, telle que définie à l’article 168, dans la d
l’étude de faisabilité et, ce, dans la limite maximale de cinq (5) ans à compter de la date de l’octroi du titre minier pour les concessions v
l’exportation du minerai brut et de six (6) ans pour celles visant la transformation de matières premières sur le territoire guinéen... ».
2. Vision 2040 pour une Guinée émergente et prospère

L’ambition et l’optimisme que l’économie du pays émerge et prospère à travers une valorisation des potentialités minières et leur transfo
(page 29). Et la promotion du secteur industriel local constitue également un des objectifs clés associés à cet enjeu majeur qu’est l’inexis
de transformation des matières premières en Guinée (tableau 3, page 34).
3. Plan national de développement économique et social (PNDES)

Ce plan pose les bases de la transformation structurelle de l’économie nationale conformément à la vision « Guinée 2040 ». Il est mentio
s’attellera ainsi à favoriser la valorisation et la transformation des minerais (page 85). Parmi les actions définies, le volet transformation,
de la production d’alumine ; et la promotion de la transformation des autres ressources minières ; constitue une des priorités (page 102).
4. Déclaration de Politique Minière

Le document fait mention des principaux chantiers à réaliser à l’horizon 2040. Ainsi, d’ici 2040, il est défini quatre objectifs parmi lesqu
renforcement des capacités nécessaires à la maîtrise du processus de mise en valeur des ressources minérales. Objectif sur lequel s’aligne
La Guinée fort de son potentiel minier exceptionnel, a toujours affiché l’ambition de parvenir à la transformation d'une partie de ses ress
Les politiques et textes définissant les exigences ou les mesures incitatives concernant l’établissement de liens en aval par les industries
extractives<U+2009>sont :
1. Code minier
- Incitations fiscales :
Art.168 : « En ce qui concerne les produits pétroliers, les achats des titulaires de titres miniers ne bénéficient d’aucune exonération. Tout
importations de fioul lourd destiné à l’extraction et à la concentration des substances minières brutes et à la transformation sur place des
minières en produits semi-finis ou finis sont exonérées de TVA et de droits de douanes à l’exclusion de la redevance sur le traitement de
Ces mêmes avantages fiscaux et douaniers sont repris par les dispositions de l’article 176 dans le cadre de l’imposition sur les bénéfices
Art.179 : « Les entreprises minières peuvent demander à bénéficier des taux réduits de droits de douane durant la phase d’exploitation (a
5%) pour l’importation des biens et immobilisations, dès lors qu'ils sont destinés à la transformation sur place des substances minières en
semi-finis. »
- Incitations liées aux délais d’exécution :
Pour éviter le gel des ressources minières, le code minier a prévu des dispositions définissant des délais à partir desquels les titulaires de
tenus de démarrer leur activité et atteindre graduellement les phases d’activités.
Art.34 al.7 : « Le titulaire d’un permis d’exploitation minière est tenu d’atteindre la phase d’exploitation, telle que définie à l’article 168
prévue dans l’étude de faisabilité et, ce, dans la limite maximale de quatre (4) ans à compter de la date de l’octroi du titre minier pour les
d’exploitation destinés à l’extraction et à l’exportation du minerai brut et de cinq (5) ans pour ceux destinés à la transformation de matièr
territoire guinéen… ».
Art.41 al.4 : « Le titulaire d’une concession minière est tenu d’atteindre la phase d’exploitation, telle que définie à l’article 168, dans la d
l’étude de faisabilité et, ce, dans la limite maximale de cinq (5) ans à compter de la date de l’octroi du titre minier pour les concessions v
l’exportation du minerai brut et de six (6) ans pour celles visant la transformation de matières premières sur le territoire guinéen... ».
2. Vision 2040 pour une Guinée émergente et prospère

L’ambition et l’optimisme que l’économie du pays émerge et prospère à travers une valorisation des potentialités minières et leur transfo
(page 29). Et la promotion du secteur industriel local constitue également un des objectifs clés associés à cet enjeu majeur qu’est l’inexis
de transformation des matières premières en Guinée (tableau 3, page 34).
3. Plan national de développement économique et social (PNDES)

Ce plan pose les bases de la transformation structurelle de l’économie nationale conformément à la vision « Guinée 2040 ». Il est mentio
s’attellera ainsi à favoriser la valorisation et la transformation des minerais (page 85). Parmi les actions définies, le volet transformation,
de la production d’alumine ; et la promotion de la transformation des autres ressources minières ; constitue une des priorités (page 102).
4. Déclaration de Politique Minière

Le document fait mention des principaux chantiers à réaliser à l’horizon 2040. Ainsi, d’ici 2040, il est défini quatre objectifs parmi lesqu
renforcement des capacités nécessaires à la maîtrise du processus de mise en valeur des ressources minérales. Objectif sur lequel s’aligne
Il existe un cadre juridique général qui régit les activités statistiques. Mais Il n’y a pas d’obligation de publication de statistiques sur les m
locaux concernant le cas spécifique du contenu local.
L'article 108 du code minier demande que les données sur l'emploi local dans les entreprises minières soient rendues publiques : Le rapp
chaque entreprise sur l’emploi local doit être "publié au Journal officiel et sur le site internet officiel du ministère en charge des mines.
Une étude de base réalisée par le gouvernement sur le contenu local en Guinée pour informer la politique nationale et définir des indicate
trouvée.
Le gouvernement n’a pas publié les statistiques sur les marchés publics locaux.
Un tel rapport n’a pu etre trouvé sur le site web du Ministere des Mines ni celui de la Bourse de sous-traitance et de partenariats (BTSP).
BSTP se matérialise par une plateforme en ligne créée pour rassembler les entreprises et faciliter la création de partenariats entre entrepr
locaux opérant dans différents secteurs. Elle permet aux fournisseurs locaux de mieux présenter leurs produits et services, tout en bénéfic
instantané aux appels d’offres, à la formation et aux opportunités de financement disponibles sur le marché.
Par ailleurs, aucune information n’a été retrouvée non plus sur le site web l’institut national des statistiques (INS).
Dans le bulletin statistiques minières du deuxième trimestre 2020, le Ministère des Mines et de la Géologie a publié les statistiques sur la
emplois locaux (y compris les emplois étrangers) dans les sociétés minières en production (page 6).
La publication de statistiques sur la transformation des produits miniers n’est exigée ni par la loi ni par les politiques publiques.
Aucune exigence de cette nature n’a été retrouvée dans le code minier. Non plus dans la déclaration de politique minière, ni le plan de dé
secteur minier.
Aucune loi, ni politique publique n’exigent la publication de statistiques sur l’écoulement de la production miniere sur le marché local.
Aucune exigence de cette nature n’a été retrouvée dans le code minier. Non plus dans la déclaration de politique minière, ni le plan de dé
secteur minier.
Une évaluation initiale servant de base à la politique en matière de liens en aval<U+2009>dans le secteur minier n’a pas été publiée par l
Aucun rapport d’évaluation relatif aux liens en aval n’a été retrouvé sur les sites web du gouvernement, ni notamment celui du Ministère
Géologie.
Les statistiques sur la transformation des produits miniers ont été publiées par le gouvernement sur le principal produit minier qui est la b
Le bulletin de statistiques minieres du Ministere des Mines et de Géologie publie les statistiques sur la transformation de la bauxite en al
transformation majeure connue, et le numéro le plus récent portait sur le troisieme trimestre 2020.
Cela etant, la transformation du diamant, de l'or, et d'autres substances ne fait pas l'objet de statistiques particulieres et un rapport sur la t
produits miniers n'a été publié.
Un rapport sur les statistiques sur l'écoulement de la production miniere sur le marché local n'ont pas été publiées par le gouvernement.
Certes, le bulletin de statistiques minieres du Ministere des Mines et de Géologie publie les statistiques sur la transformation de la bauxit
est la transformation majeure connue, et le numéro le plus récent portait sur le troisieme trimestre 2020, mais l'approvisionnement du ma
diamants, or, et autres substances ne fait pas l'objet de statistiques particulieres.
Les entreprises n'ont pas obligation de publier l'identité de leurs sous-traitants et fournisseurs, mais de la communiquer au CPDM, ce qu
une publication.
L’article 153 du code minier exige de tout titulaire ou demandeur de titre minier ou d’exploitation de carrières ainsi que leurs sous-traita
fournir au CPDM, l’identité de toutes les parties ayant des intérêts dans le titre, notamment :- Les actionnaires légalement identifiés de c
composant le demandeur et, le titulaire ou son sous-traitant- Les filiales de chaque société composant le demandeur, le titulaire ou son so
lien avec la société et la juridiction dans lesquelles elles opèrent ; et- L’identité des directeurs et cadres seniors de chaque société compos
le titulaire ou son sous-traitant ; et- Pour chacun des actionnaires de ces sociétés, l’identité de toute personne estimée contrôler la société
détentrice de cinq pour cent (5%) ou plus des droits de vote donnant droit au contrôle de la société ou des droits au bénéfice de la société
laquelle ces droits sont exercés.
Dans la legislation miniere guineenne, il n'y a pas d'obligation de divulguer les informations sur la propriété réelle des fournisseurs des e
extractives, mais de les communiquer au CPDM, ce qui n'est pas en soi une divulgation.
L’article 153 du code minier exige de tout titulaire ou demandeur de titre minier ou d’exploitation de carrières ainsi que leurs sous-traita
fournir au CPDM, l’identité de toutes les parties ayant des intérêts dans le titre, notamment :- Les actionnaires légalement identifiés de c
composant le demandeur et, le titulaire ou son sous-traitant- Les filiales de chaque société composant le demandeur, le titulaire ou son so
lien avec la société et la juridiction dans lesquelles elles opèrent ; et- L’identité des directeurs et cadres seniors de chaque société compos
le titulaire ou son sous-traitant ; et- Pour chacun des actionnaires de ces sociétés, l’identité de toute personne estimée contrôler la société
détentrice de cinq pour cent (5%) ou plus des droits de vote donnant droit au contrôle de la société ou des droits au bénéfice de la société
laquelle ces droits sont exercés...
Le rapport ITIE 2018 fournit des informations sur l’identité des fournisseurs des entreprises extractives (page 319). En plus de leur nom,
divulgue les revenus provenant de chacune d’entre elles. Cependant, le rapport publie uniquement les informations recues des entreprise
les fournir, et de fait toutes les entreprises minieres n'ont pas communiqué ces informations meme si celles qui les ont fournies sont les p
A noter que les fournisseurs des entreprises extractives sont considérés ici comme des sous-traitants directs, au sens du code minier (art.1
que les sous-traitants directs sont les sous-traitants, qui livrent directement des biens ou fournissent directement des services aux titulaire
Sont donc exclus, entre autres, de cette définition les sous-traitants des sous-traitants directs.
L’identité des propriétaires réels des fournisseurs des entreprises extractives n’a pas été divulguée. _x000D__x000D_
_x000D__x000D_
Le rapport ITIE 2018 qui donne des informations sur l’identité des fournisseurs des entreprises extractives, ne donne pas d’information s
propriétaires réels de ces fournisseurs. _x000D__x000D_
_x000D__x000D_
A noter que nous considérons les fournisseurs des entreprises extractives comme des sous-traitants directs. Selon le code minier, les sous
sont les sous-traitants, qui livrent directement des biens ou fournissent directement des services aux titulaires d’un titre minier. Sont don
autres, de cette définition les sous-traitants des sous-traitants directs. (Article 181). _x000D__x000D_
_x000D__x000D_
Le gouvernement Guinéen a annoncé les objectifs concernant le pourcentage des énergies renouvelables dans la consommation énergétiq
nationale._x000D__x000D_
_x000D__x000D_
En effet, la Lettre de Politique de Développement du Secteur de l’Energie (LPDSE, 2009) et la LPDSE révisée en 2012, présente une vis
(horizon temporel 2025), notamment de l'offre et de la demande d’énergie électrique, et prend en compte les préoccupations liées à l'effi
et au développement des énergies renouvelables._x000D__x000D_
_x000D__x000D_
Par ailleurs, la Guinée a adhéré à « l’Initiative Mondiale Energie Durable pour Tous - SE4ALL-2030 » dont l’un des trois objectifs est d
la part des énergies renouvelables dans le mix énergétique mondial pour atteindre au moins 30 % de l’offre d’énergie._x000D__x000D_
Pour la Guinée, les principaux produits attendus sont un rapport-pays comportant : _x000D__x000D_
1. Un rapport d’évaluation et d’analyse de gaps par rapport aux objectifs de SE4ALL-2030 assorti d’un costing (Rapport 1) ;_x000D__x
2. Un document portant « Stratégie nationale de la Guinée pour l’atteinte des objectifs de SE4ALL-2030 », assortie de programmes secto
thématiques d’investissement à court, moyen et long terme et un programme prioritaire d’urgence à court terme de mise à niveau (Rappo
_x000D__x000D_
3. Un résumé des « Messages-clés » et des « Note concept ou succinctes » pour soutenir le processus national d’endossement et de valid
politique du rapport pays, d’une part, et de mobilisation des partenariats techniques et financiers nécessaires, d’autre part (Rapport 3)._x0
_x000D__x000D_
A ce jour, la Guinée dispose : _x000D__x000D_
- Evaluation et Analyse des Gaps par rapport aux objectifs de SE4ALL (volume I)_x000D__x000D_
- Stratégie nationale SE4ALL_x000D__x000D_
- Rapport final 1 de l’Evaluation et Analyse des Gaps par rapport aux objectifs de SE4ALL (volume II)_x000D__x000D_
_x000D__x000D_
Dans le volume I du rapport d’Evaluation et Analyse des Gaps par rapport aux objectifs de SE4ALL », il ressort que les investissements
atteindre les objectifs de SE4ALL en Guinée sont ainsi évalués en valeur actuelle à 8 179,6 millions USD sur 20 ans (2011 -2030), soit 5
GNF. Ainsi, l’amélioration de la part des énergies renouvelables (hors bois-énergie) dans le mix énergétique est prise en compte à traver
l’électricité, pour 5 061,9 millions USD (soit 61,9 % du coût total), dont 4 832,5 millions USD pour l’hydroélectricité (soit 59 % du coû
millions USD les applications énergétiques diverses du solaire, de l’éolien et des biocarburants (soit environ 2,8 % du coût total)._x000D
Par ailleurs, s’agissant de la part des énergies nouvelles et renouvelables (hors biomasse) dans les mix énergétiques, il ressort que : « Les
conventionnelles nouvelles et renouvelables (65 Ktep) représentent environ 4,6 % du mix énergétique conventionnel (1 421 Ktep), contr
produits pétroliers. Compte tenu de ses potentialités nationales en hydroélectricité et en énergies nouvelles et renouvelables (hydraulique
et biomasse-énergie-filières nouvelles), la Guinée pourrait facilement atteindre le doublement (voir plus de 30 %) de la part des énergies
conventionnelles dans son mix énergétique conventionnel. »_x000D__x000D_
Oui. La Guinée a adhéré à « l’Initiative Mondiale Energie Durable pour Tous - SE4ALL-2030 » dont l’un des trois objectifs est de parve
des énergies renouvelables dans le mix énergétique mondial pour atteindre au moins 30 % de l’offre d’énergie.
Pour la Guinée, les principaux produits attendus sont un rapport-pays comportant :
1. Un rapport d’évaluation et d’analyse de gaps par rapport aux objectifs de SE4ALL-2030 assorti d’un costing (Rapport 1) ;
2. Un document portant « Stratégie nationale de la Guinée pour l’atteinte des objectifs de SE4ALL-2030 », assortie de programmes secto
thématiques d’investissement à court, moyen et long terme et un programme prioritaire d’urgence à court terme de mise à niveau (Rappo
3. Un résumé des « Messages-clés » et des « Note concept ou succinctes » pour soutenir le processus national d’endossement et de valid
politique du rapport pays, d’une part, et de mobilisation des partenariats techniques et financiers nécessaires, d’autre part (Rapport 3).
A ce jour, la Guinée dispose :

- Evaluation et Analyse des Gaps par rapport aux objectifs de SE4ALL (volume I)
- Stratégie nationale SE4ALL
- Rapport final 1 de l’Evaluation et Analyse des Gaps par rapport aux objectifs de SE4ALL (volume II)
Dans le volume I du rapport d’Evaluation et Analyse des Gaps par rapport aux objectifs de SE4ALL », il ressort que les investissements
atteindre les objectifs de SE4ALL en Guinée sont ainsi évalués en valeur actuelle à 8 179,6 millions USD sur 20 ans (2011 -2030), soit 5
GNF. Ainsi, l’amélioration de la part des énergies renouvelables (hors bois-énergie) dans le mix énergétique est prise en compte à traver
l’électricité, pour 5 061,9 millions USD (soit 61,9 % du coût total), dont 4 832,5 millions USD pour l’hydroélectricité (soit 59 % du coû
millions USD les applications énergétiques diverses du solaire, de l’éolien et des biocarburants (soit environ 2,8 % du coût total).
Par ailleurs, s’agissant de la part des énergies nouvelles et renouvelables (hors biomasse) dans les mix énergétiques, il ressort que : « Les
conventionnelles nouvelles et renouvelables (65 Ktep) représentent environ 4,6 % du mix énergétique conventionnel (1 421 Ktep), contr
produits pétroliers. Compte tenu de ses potentialités nationales en hydroélectricité et en énergies nouvelles et renouvelables (hydraulique
et biomasse-énergie-filières nouvelles), la Guinée pourrait facilement atteindre le doublement (voir plus de 30 %) de la part des énergies
conventionnelles dans son mix énergétique conventionnel. »
Cette évaluation de la Guinée porte sur le secteur minier.


Les données relatives aux émissions totales générées par les activités du secteur extractif ne sont pas publiées par le gouvernement ou un
publique.
Aucun rapport n’a été retrouvé ni sur le site web du Ministère de Mines et de la géologie, ni sur le site du bureau guinéen d’études et d’é
environnementales (BGEEE), ni le site web du SOGUIPAMI, ni celui de l’Institut national des statistiques.
https://resourcedata.org/document/rgi21-code-minier-2011-amend-en-2013_x000D__x000D_https://resourcedata.org/d
https://resourcedata.org/document/rgi21-code-minier-2011-amend-en-2013
https://resourcedata.org/document/rgi21-rapport-itie-2017_x000D__x000D_https://resourcedata.org/document/rgi21-le
https://resourcedata.org/document/rgi21-rapport-itie-2017
https://resourcedata.org/document/rgi21-portail-du-cadastre-minier
https://resourcedata.org/document/rgi21-portail-du-cadastre-minier_x000D__x000D_https://resourcedata.org/documen
https://resourcedata.org/document/rgi21-portail-du-cadastre-minier_x000D__x000D_https://resourcedata.org/documen
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https://resourcedata.org/document/rgi21-statuts-de-la-soguipami_x000D__x000D_https://resourcedata.org/document/r
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april-2020_x000D_
_x000D_
resources-law
april-2020_x000D_
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portal_x000D_
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portal_x000D_
_x000D_
https://resourcedata.org/document/rgi21-fuel-price-decision
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emissions
Guyana (oil and gas)

Detailed score for the 2021 Resource Governance Index
2021 RGI Score
1.1 Licensing 21
1.1.2 Cadaster 0
1.1.3c Licensing process requirement .
1.1.6 Post-licensing round practice .
1.1.6b License winner disclosure .
1.1.6c Block allocation disclosure .
1.2 Taxation 62
1.2.5d 0
1.3 Local impact 83
1.3.1c SIA requirement 100
1.3.1d SIA disclosure requirement 100
1.3.2b SIA disclosure practice 100
3.4 Rule of law 62
3.7 Open data 12
PERFORMANCE BANDS
Good Scores over 75
Satisfactory Scores 60-74
Weak Scores 45-59
Poor Scores 30-44
Failing Scores under 30
Guyana (oil and gas)




follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license

cover areas/blocks?

given area/block?

licensing process?
terms?



processes?

negotiation rules?


blocks allocated?






companies?














companies?

companies ?


shares?


companies?





disclosed?


disclosed?

disclosed?

disclosed?

development?



plans?


adhered to?

use?








servicing)?


timeframe?



volume?

volume?


government?

by the SOE?



by the SOE?

ventures?
in joint ventures?



conduct?



exports?

readable?


fiscal rule?

audit timeframe?



expenditures?

received?

national debt?



areas?

government?


resource revenues?


stream?






fund?
report?





held?



financial reports?









cover?











identities?



provision?

expenditure



projects?


the sector?

2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
elements.
elements.


format only.
negotiable terms.
negotiable terms.
A = Yes, the law requires the licensing authority to publicly disclose the rules governing the D .
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
known cases.
cases.
to 2019.
A = Yes, the government has publicly disclosed all active licences/contracts. A 100
C = An SOE.

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
A = Yes, at the project level. E 0
payment type.
A = Yes, the law specifies the calculation of income tax rate(s) applying to extractive companies. C 0
companies.
A = Yes, the law specifies the calculation of royalty rate(s) applying to extractive companies. C 0
companies.
A = Yes, the law specifies the withholding tax rate(s) applying to extractive companies. C 0
shares.
A = The Ministry of Finance or a separate/subsidiary tax agency is the national tax authority. D .
authority.
retained by SOEs.
companies.
A = Yes, an external audit took place over the most recently completed audit timeframe and the B 50
A = Yes, the country is EITI compliant and has yielded satisfactory progress according to the C 50
2016 EITI Standard.




disclosed.
known exceptions.
plans.
plans.
A = Yes, law or publicly documented policy specifies rules concerning each of expropriation, C 0
government.
controlling) share.
companies.
companies.
SOE.
2018.
2018.
operations.
operations.
external body.
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
for each sale.
in the aggregate.
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
and exports.
documentation.

JSON).
to the fiscal rule.
A = Yes, the central government transfers extractive resource revenues to subnational C .

governments.
governments.
transferred.
2018.
stream.

from the fund.
into the fund.
size of the fund.
A = Yes, the numeric rules governing the size of withdrawals from sovereign wealth funds have C 0
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
A = Yes, deposits and withdrawals have been recorded in the annual budget and incorporated C 0
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
A = Yes, there is a law governing local content. C .
A = Procurement from local companies -> please enter the requirement/incentive and definition F .
enter details.


company.
country.

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
company.
country.
to 2019.
A = Yes, since 2019 the government has published domestic supply statistics, disaggregated by E .
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
2018.

2020.
2021 Criteria


resource reserves.


least in part).

Yes, the government has publicly disclosed all active licences/contracts.




2020.
The government does not publicly disclose data on the value of tax/payment
receipts.
No, rules do not specify the calculation for income tax rate(s) applying to
No, rules do not specify the calculation for royalty rate(s) applying to
No, rules do not specify the withholding tax rate(s) applying to extractive
companies.
Tax payments go directly into natural resource funds or accounts which are
managed by the Ministry of Finance, the Central Bank, or a special fund
authority.
authority.
timeframe, but the results were not publicly disclosed.
No, the country is an EITI candidate.

2017 or 2018.



publicly disclosed.

management plans.

No, there are no laws or publicly documented policies that specify rules for
any of expropriation, compensation and resettlement to landowners or users
of land and other resources.


received.

the fund.
fund.
No, the government failed to adhere to the numeric rules governing the size
of withdrawals from sovereign wealth funds in one or more cases.
budgetary approval.
investment types.
No, deposits and withdrawals have not been recorded in the annual budget
and incorporated into the government's fiscal framework.
audited.
reports.
No, there is no such law or policy.
Not Applicable/Other
statistics.
statistics.

statistics.
Not applicable.

identities.

identities.
Yes.
Yes.
sector.
2021 Justification
The Mining Act (1989), Cap. 65:01, section 6 and 13. The provisions of section 6 defines the rights of the state to all minerals within the
Section 13, reinforces the states ownership of minerals through the Guyana Geology and Mines Commission role of charge or guardian o
within the lands of Guyana. Addtionally, the Maritime
63:01n section 18. Sovereign rights vest in Guyana in the continental shelf and the exclusive economic zone for the exploration, exploita
and management of Guyana’s natural resources and for the authorization and regulation of any construction, operation, maintenance and
structures and devices necessary to those activities._x000D__x000D_
_x000D__x000D_
Further notes: _x000D__x000D_
Petroleum (Production) Act (1939). In accordance with Section 2 of this Act the property of existing petroleum in lands and territories o
to the State, and the State shall have the exclusive right of searching for and getting such resource. Except this section which vests owne
in the State, this Act together with its Regulations No 5. of 1967 were abolished and replaced by the Petroleum (Exploration and Produc
regulations No. 5;
Petroleum (Exploration and Production) 1986 Act Cap. 65:10, section 10 provides for the Minister of Petroleum, in this case, the Minist
Resources (under guidance of the Vice President) may enter into an agreement for the exploration and development of petroleum
resources._x000D__x000D_
_x000D__x000D_
Further notes:_x000D__x000D_
During the period July 2018 to August 2020, the President of Guyana, through the Minitry of the Presidency (now rrenamed Office of th
the Petroleum Portfolio.
Licensing process is currently made by application through a bilateral grant system, following the prescriptions made under sections 21 t
Petroleum (Exploration and Production) 1986.
Data on oil reserves are subject to Section 4 of the Petroleum (Exploration and Production) Act 1986. Section 4 in the 1986 Act provides
information furnished, or information in a report submitted, pursuant to this Act by a licensee shall be disclosed to any person who is no
public officer or an employee of the Guyana Geology and Mines Commission except with the consent of the licensee.” Exceptions to inf
with consent of the licensee are contained in Section 4(2): inclusive of 4 (2) e) which allows disclosure without consent for or in connect
preparation by or on behalf of the State of Statistics in respect of prospecting or production operations relating to petroleum.”_x000D__x
_x000D__x000D_
The Extractive Industries Transparency Initiative’s 2017 Fiscal Year Report notes that confidentiality terms contained in Section 4 of the
Article 9 of the Petroleum Agreement Model is “restricted to technical information and studies conducted by the contractors within the l
area.”_x000D__x000D_
_x000D__x000D_
Noteworthy to Government Efforts on Data Disclosures: Section 3 of the Petroleum Commission of Guyana Bill 2017 establishes a body
as the Petroleum Commission of Guyana—Section 4 (2) (k) requires the commission to establish a national petroleum databank.
Given that, the government does not publish reserve statistics despite the right to disclose in relation to the preparation of state statistics
Petroleum Exploration and Production Act 1986, section 4.2 (e ) , this question is not applicable.
Given that, the government does not publish reserve statistics despite the right to disclose in relation to the preparation of state statistics
Petroleum Exploration and Production Act 1986, section 4.2 (e ) , this question is not applicable.
A centralized cadaster system per EITI Standard does not exist. Publicly available rights and license details can be found on the Departm
Information’s website. While the relevant files are available in a centralized location, the information must be extracted from the full upl
petroleum agreements. The name of the license holder, coordinates (generally available in Annex A of the agreements), dates and duratio
The name of companies holding an interest in the block (at the time of the agreement) can also be located.
No Petroleum register exists that is publically accessible. All contracts have been disclosed on the Department of Public Information's w
PDF files.
PDF files.
PDF files.
_x000D__x000D_
The Petroleum (Exploration and Production) Act, per Section 9, restricts persons to whom a license may be granted: those eligible are ci
a body of persons organized in a company or corporation. _x000D__x000D_
_x000D__x000D_
The application and granting of a prospecting license are covered by Section 20 and 21, respectively. The Minister responsible for the pe
given discretion under Section 20 (2) in the determination of the conditions subject to which an application for the grant of a petroleum p
is made. Section 21 (1) cements the Minister’s discretion subject to provisions of the Act (such as Section 9) to grant on such conditions
determines or refuse to grant._x000D__x000D_
_x000D__x000D_
The Act gives the Minister the discretion over the determination of any criteria (inclusive of any pre-qualification criteria outside of Sect
licensing process. Other than the explicit limitation to eligible participants to a licensing round in Section 9, the Act does not explicitly r
authority to set minimum pre-defined criteria to filter participation.
The licensing system is via direct negotiations so a requirement for prior disclosure of biddable/negotiable terms is not applicable.
The law does not prescribe a competitive licensing system so the licensing process is as set forth in the law/regulations
Guyana has a state-owned oil company, the Guyana Oil Company Limited, that is involved in petroleum-related business activities. How
currently does not participate in the country's upstream activities. It is submitted that SOE as referenced in the question does not envisag
and the best response is N/A.
No rights allocation process has been commissioned from 2019 onwards.

No rights allocation process has been commissioned from 2019 onwards. _x000D__x000D_
_x000D__x000D_
Further notes:_x000D__x000D_
Currently there is no published model PSA but the Guyana Geology and Mines_x000D__x000D_
Commission’s (GGMC) website contains a set of minimum fiscal terms for PSAs. The minimum fiscal package is as follows: (i) a maxi
ceiling of 75 percent of the value of crude oil and natural gas produced and sold from the contract area; (ii) a minimum government shar
percent on a per field basis; (iii) the tax obligations of the contractor under Corporation Tax Act, and Property Tax Act shall be satisfied
Government’s share of profit oil; (iv) contractors and subcontractors shall be allowed to import capital goods, materials and supplies use
petroleum operations free of duty and other taxes; and (v) fuel shall attract a reduced Excise Tax of up to 10 percent in keeping with the
sector.
No rights allocation process has been commission from 2019 onwards.
No, there is no current requirement for publication of companies. However, under the Petroleum (Exploration and Production) 1986 Act
12, on the instructions of the Minister, the applicant for the grant of a licence, require the applicant to do either or both of the following
of his application at the time or times, and in the manner, specified in the notice; and (b) give details of his application to the persons, an
specified in the notice.
Section 16 of the Petroleum Act states that:

(2) The Minister shall, as soon as many be practicable after a licence has been granted, cause notice of that fact to be published in the Ga
name of the licensee and the situation of the land in respect of which the licence has been granted.
Section 16 of the Petroleum Act states that:
(2) The Minister shall, as soon as many be practicable after a licence has been granted, cause notice of that fact to be published in the Ga
name of the licensee and the situation of the land in respect of which the licence has been granted.
There are no formal appeals related to the licensing process per se. Petroleum (E&P) Act, section 61(3,4,5,6,& 7) Any person who is agg
decision or direction of an Inspector may appeal in writing to the Minister, who shall, as soon as practicable and after giving the appellan
a reasonable opportunity of being heard, determine and dispose of the appeal, but the bringing of the appeal shall not affect the operation
disposal of the appeal, of the decision or direction appealed from.
No license allocation from 2019 to present

The Integrity Commission Act requires public officials to disclose interests to the Integrity Commission, not to the public.
No firm laws dictate a need to disclose beneficial ownership. Guyana published an EITI beneficial ownership roadmap in 2019 outlining
beneficial ownerhsip dislcosure. (https://gyeiti.org/beneficial-ownership-disclosure-roadmap-of-the-cooperative-republic-of-guyana/). A
mandate, the Commercial Registry is calling on companies in Guyana to submit the names of their beneficial owners. The Registry, in an
yesterday’s paper (Jan 7 2021), asked companies to submit to them a statement of beneficial ownership, identifying the natural person/s
control/s 25% or more of the company’s shares. (https://www.kaieteurnewsonline.com/2021/01/08/commercial-registry-demands-compa
names-of-beneficial-owners/)
The legislation that requires public officials to disclose general financial holdings such as holdings in an extractive company is the Integ
Act 1997. There are several media reports that indicate financial disclosures were not made in 2019/2020 by senior public officials.
Legal requirements of BO disclosure under the current regulatory framework don’t exist. While, the Companies Act does require the de
holders, the way the rights were allocated basically side-stepped those safeguards.
The provisions of the Mining Act 1989 do not restrain public disclosure of mineral agreements and licenses by the government. The EIT
corroborates this observation. Similarly, while Section 4 of the Petroleum (Exploration and Production) Act 1986 places restrictions on t
information and studies done by the contractors of licensed areas, it does not prevent public disclosure of signed licenses/ contracts. The
disclosed the oil-related licenses/contracts.
No new licenses were entered into since 2019 for offshore/ onshore blocks.
The Guyana government released all signed petroleum agreements to the public in 2016 and 2017 in an effort to improve transparency a
These contracts were made available on the Department of Public Information website. However, the contracts are not accessible from th
the Ministry of Natural Resources and Department of Energy.
While the Petroleum (E&P) Act section 3 does assign potential roles to employees of the Guyana Geology and Mines Commission, the A
as to whether those roles actually will be assigned to a GGMC employee(s) or whether they will be assigned to a “public officer(s).” In a
are very limited in the Act. The Chief Inspector’s and Inspectors’ functions
the Act are limited to entry, inspection, testing, and document production requirements as to any area, structure, etc. utilized by licensees
direction of the cessation of, and evacuation of personnel from, licensed operations for health or safety reasons; examination and inquirie
accidents and whether a licensee is complying with the Act and any directions, orders, etc. of the Minister made under it. A licensee may
to the Minister any direction made by the Chief Inspector or Inspector, and the Minister has the authority to decide the appeal. While the
the licensee’s operations may continue until the Minister determines the appeal.
The powers granted to the minister of Petroleum under the Petroleum E&P Act 1986 under the oil and gas governance framework is suff
ratification.
PSAs First come first serve basis. The legislative framework is highly discretionary leaving key fiscal terms to be defined in PSAs, and l
activities other than exploration and production. The fiscal regime was designed at a time when there was little information about the geo
in the
country, and the authorities were probably interested in attracting investment in exploration activities.
The Ministry of Finance published a “Report on Petroleum Production and Revenues” in January 2020. The Ministry expressed in this re
provide regular updates on petroleum production and revenues (volume of production and value/revenues). The first Government lift did
January and the report contained details on the royalty earned based on the contractor’s lift. _x000D__x000D_
_x000D__x000D_
The total oil production, oil production used for facility fill, oil production after losses and operations and volume of oil production avail
relevant to the period is stated. The Ministry of Finance has not updated this report. Note: the data disclosed is likely subject to Section 4
Petroleum (Exploration and Production) Act 1986. _x000D__x000D_
_x000D__x000D_
The Monthly and Quarterly Reports required by Section 38 of the Natural Resource Fund Act 2019 do not stipulate for the volume of oil
stated in these reports. These reports do not detail oil production and instead focus on the revenues, inflows, investments and outflows re
Fund._x000D__x000D_
_x000D__x000D_
The Bank of Guyana’s Quarterly Report and Statistical Bulletin does contain data on crude oil volume and value (see Table 8.3). The mo
September 2020, discloses the volume and value over the first three quarters of 2020.
The most recent publicly available data on the volume of oil production covers three out of the four quarters of 2020 (Table 8.3 of The B
September 2020 Quarterly Report and Statistical Bulletin). Given that first oil occurred in late December 2019 and the disclosure covers
Criteria A is appropriate.
Table 8.3 of The Bank of Guyana’s September 2020 Quarterly Report and Statistical Bulletin
The Ministry of Finance published a “Report on Petroleum Production and Revenues” in January 2020. The Ministry expressed in this re
provide regular updates on petroleum production, exports and revenues (volume of production and value/revenues). The first Governmen
in January and the report contained details on the royalty earned based on the contractor’s lift. The Ministry of Finance has not updated t
the data disclosed is likely subject to Section 4 of the Petroleum (Exploration and Production) Act 1986.
The Monthly and Quarterly Reports provides information on revenues, inflows, investments and outflows related to the Fund.
The Bank of Guyana’s Quarterly Report and Statistical Bulletin does contain data on crude oil volume and value (see Table 8.3). The mo
September 2020, discloses the volume and value over the first three quarters of 2020.
The most recent publicly available data on the value of oil exports covers three out of the four quarters of 2020 (Table 8.3 of The Bank o
September 2020 Quarterly Report and Statistical Bulletin). First oil occurred in late December 2019.
The most recent publicly available data on the value of oil exports covers three out of the four quarters of 2020 (Table 8.3 of The Bank o
September 2020 Quarterly Report and Statistical Bulletin). First oil occurred in late December 2019.
Government revenues from extractive companies are generally required to be deposited in the Consolidated Fund (Article 217 of the Con
Guyana). The audited financial statements of the Consolidated Fund and the audit report must be presented to the National Assembly pe
Fiscal Management and Accountability Act. The report of the Auditor General on the Public Accounts of Guyana is disclosed._x000D__
Petroleum Revenues are deposited directly in the Natural Resource Fund (Section 21 (1) of the Natural Resource Fund Act). Petroleum r
defined in Section 21 (2). The NRF Act provides for a series of reports and their disclosure on the website of the Ministry and general pu
(Section 42).
Petroleum payment receipts are detailed in the reports published per Section 38 and 41 of the Natural Resource Fund Act 2019 (see the M
Report of 2020 and the June Monthly Report). If a Production Sharing Agreement provides for the contractor to pay taxes from their sha
will be disclosed in the aforementioned reports. Petroleum revenues are defined by the Act (Section 21 (2)) to include income tax or corp
gains tax, property tax, petroleum income tax, among others.
The disclosure per the Natural Resource Fund’s Monthly and Quarterly Reports covers the first two quarters of 2020.
The government does not publicly disclose tax receipts from extractive companies in detail or aggregate.
Legislation provides for corporate income tax rates. There is a different rate for companies categorized as commercial companies as opp
commercial companies. There are no specific rules for the calculation of extractive companies’ income tax._x000D__x000D_
_x000D__x000D_
Expanded_x000D__x000D_
_x000D__x000D_
Taxation requirements of petroleum exploration and production companies are determined per PSA. The Minister is given the power by
(1) of the Petroleum (Exploration and Production) 1986 Act to issue an order specifying that the written laws listed in the Section (Incom
Corporation Tax Act, Property Tax Act, among others) shall not apply to or in relation to the Licensees of each block as specified in the
PSAs._x000D__x000D_
_x000D__x000D_
Example of PSA Provision:_x000D__x000D_
_x000D__x000D_
Article 15 (Taxation and Royalty) of the petroleum agreement governing Guyana’s only productive oil block provides, accounting for ex
value-added tax, excise tax, duty, charge or other impost shall be levied at the date hereof or from time to time thereafter on the Contract
Companies in respect of income derived from Petroleum Operations…”_x000D__x000D_
_x000D__x000D_
The Minister of Finance in 2019 passed orders (enabled by Section 51) applicable to Orinduik, Kanuku and Kaieteur blocks.
Petroleum (E&P) Act, Cap 65:10, Part V, section 45(1)
Existing legislation do not make provisions for the disclosure of state equity or options for state equity in extractive companies
The income tax act doesn’t make an exemption for extractive companies,and PSA doesn't set different withholding tax rates.
Currently under they are no specific rules. The mix ratios of current offshore contracts that are under PSAs range from 50/50, 60/40, and
state/IOC.
NRF Act, Section 21 (1 and 2). 21. Petroleum revenues shall be directly paid into a bank account_x000D__x000D_
denominated in United States of America Dollars and held by the Bank as part of the Fund._x000D__x000D_
Petroleum revenues shall include all revenue from royalties, profit share, bonuses, and all tax categories).
NRF Act, Section 21 (1 and 2). 21. Petroleum revenues shall be directly paid into a bank account_x000D__x000D_
denominated in United States of America Dollars and held by the Bank as part of the Fund._x000D__x000D_
Petroleum revenues shall include all revenue from royalties, profit share, bonuses, and all tax categories).
Under the Revenue Authority Act the extractive companies are required to subject accounts for review by the Guyana Revenue Authorit
the obligation for cost recovery and in addition to revenue audits
Under the Revenue Authority Act Cap 79:04, section 27 (2), the accounts of the Guyana Reveue Authority is required to be audited by th
Office.
The Guyana Revenue Authority is subject to routine audits by the Office of the Auditor General. These Audits have so far been executed
is currently ongoing given the scale of activities by the Revenue Authority.
The Extractive Industries Transparency Initiative (EITI) Board has approved Guyana’s EITI candidature application in 2017 becoming t
of the global transparency body.
Most recent report has been published in April 2019 for fiscal year 2017
The Environmental Protection Agency upon the evaluation of an application for an environmental authorisation for project development
applicant to furnish any document, information or environmental impact assessment pursuant to section 11 of the EPA Act Cap 20:05.
The EPA Act and regulations made under it establish detailed principles and requireme
protection of the environment that apply to any entity falling under the Act’s jurisdiction, and an environmental permit issued under the
addition, an environmental permit “shall contain” an implied condition that “the developer shall have an obligation to use the most appro
and “to restore and rehabilitate the environment.” The EPA is also prohibited from issuing an environmental permit unless it is “satisfied
can pay compensation for any loss or damage which may arise from the project or breach of any term or condition of the environmental
EPA Act Cap 20:05 Section 11 (11). The EIA and EIA statement shall be public documents…
EPA Act Cap 20:05 Section 11 (4). Encapsulated in the required guidelines for the EIA, the requirements include impact on human bein
cultural heritage, etc.
EPA Act Cap 20:05 Section 11 (11). The EIA and EIA statement shall be public documents…
EIAs for all projects available on the EPA website volumes of the EIA and EIS for the different phases of the Liza and the recently appro
project (Payara).
Available on the EPA website volumes of the EIA and EIS for the recently approved third offshore project (Payara).
Under the EPA Act, the Arrangement Regulations Section 12 (1) The Agency shall establish in each environmental authorisation such te
conditions, as required on a case-by-case basis, which may include that the holder of the environmental authorisation shall take all reaso
avoid all adverse environmental impacts which could result from the activity; (ii) minimize the adverse environmental impact where the
impractical; (iii) mitigate the impact where the impact cannot be avoided.
Guyana’s EPA is empowered via Section 4 (2) (d) of The Environmental Protection Act 1996 to conduct investigations and inspections t
compliance with the Act and associated regulations. Section 4 (2) (h) speaks to EPA’s duty to request, examine, review, evaluate and app
environmental impact assessments and risk analysis. The public disclosure requirement is contained in Section 4 (3) and Section 11, whi
the documents to be available for the duration of the project and five years thereafter. Section 36 is noteworthy on the EPA’s duty to mai
registers of information (available during ordinary office hours at the EPA’s principal office).
These mitigation plans have been released for all projects as part of the Environmental permit release on the EPA website. E.g. The rece
EIA statement under section 3.6 ''Environmental and Socioeconomic Management Plan.''
EPA Act Cap 20:05 Section 19-29 'Prevention and Control of Pollution.' This section details contraventions, penalities to be levied, appe
that can be taken.
EPA Act Cap 20:05 Section 13(d). The developer shall have the requirement to restore or rehabilitate the environment. This is interprete
ongoing requirement during operation and at closure.
No projects have entered this phase of their lifecycle
The Petroleum (Exploration and Production) Act 1986 provides restrictions on the rights of licensee and surface rights in Part VII. It cate
where written consent is needed from the President, lawful occupier, township, among others. Although the law expounds that the licen
damages in the course of prospecting or production operations to the holder of any right, title or interest in or over the parcel of land per
Section 56 (2) provides that if the two parties cannot arrive at an agreement, the matter should be determined by the High Court. The Mi
for petroleum) is given the power in Section 58 (1) to acquire land for prospecting or production operations, the legislation does not deta
related to expropriation, compensation and resettlement.
The Petroleum (Exploration and Production) Act 1986 provides restrictions on the rights of licensee and surface rights in Part II. Legisla
the questioned area.
Government in its resource ownership and exploitation model has not held equity shares in extractive companies.
Guyana does not have SOEs participating extractive value chain for oil and gas. Therefore, this question does not apply
Online data portal coverning reserves, production, and exports that is availbale to the public does not exist. There are no IT solutions to a
volumes data realting to reserve classification and active depletion of those reserves through production and export. Stakeholders have re
measure be introduced as part of several related exercises that include a comprehensive reservoir audit and independent verification of re
towards a depletion policy framework.
Given that this data portal does not exist, this question is not applicable.
Guyana’s first step towards a fiscal rule is evidenced in the Natural Resource Fund Act (fiscal rule related to the Fund’s withdrawals—S
Schedule). However, a rule-based fiscal framework that constrains government borrowing and guides spending in the economy is lackin
concluding comments related to the 2019 Article IV Mission emphasized the importance of a fiscal framework to complement the Natur
and achieve a balanced budget over the medium term.
_x000D__x000D_
The Natural Resource Fund Act 2019 establishes a Public Accountability and Oversight Committee and tasks the committee, per Section
evaluate the compliance of the Government and other relevant persons with the provisions of the Act (inclusive of the Fund's fiscal rule—
First Schedule). Members of the National Assembly will be able to scrutinize the calculation of the fiscally sustainable amount (FSA) fro
explaining the FSA calculation contained in the annual budget proposal (Parliamentary Approval for Withdrawals).
Guyana’s first step towards a fiscal rule is evidenced in the Natural Resource Fund Act (fiscal rule related to the Fund’s withdrawals—S
Schedule). However, a rule-based fiscal framework that constrains government borrowing and guides spending in the economy is lackin
concluding comments related to the 2019 Article IV Mission emphasized the importance of a fiscal framework to complement the Natur
and achieve a balanced budget over the medium term.
Given that Guyana does not have most of the fiscal structures in place that constitute a fiscal framework for resource -rich coun
is not applicable.
The Government through the Ministry of Finance prepare Budget Estimates that are publicized in Paliamentary presentations on the statu
Macroeconomy and planned expenditures and revenue for the fiscal year. Traditionally, this would include a five-year project of macro v
the GDP model is currently undergoing a rebasing exercise. Thus, only projections for end of year 2020 are presented.
Please see answer for 2.1.4a. The basic structure of the Estimates presented to the National Assembly takes the form of three volumes an
of presenting the initial data at a high level of aggregation followed by more detailed information. Volume 1 is divided into four Section
Expenditure and Revenue Plan – summarises the Current and Capital Expenditure requirements of the Central Government, and forecast
Section 2 provides details of the Current Expenditure requirements of each Agency within the Estimates; Section 3 gives details of the C
requirements of each Agency within the Estimates; and Section 4 provides specific macroeconomic data in support of the Budget, select
data, and the budgets of Statutory Bodies and Constitutional Agencies for the fiscal year. Volume 2 describes the Programme structures,
objectives, strategies and impacts of each Agency as well as summarised financial performance data. Volume 3 provides information on
projects included in the capital expenditure plan.
2019 End of Year Outcome Statement prepared by the Ministry of Finance. The Statements allow for comparisons of Actual expenditure
These are also available in the Budget Speech and Estimates (all three volumes).
2019 End of Year Outcome Statement prepared by the Ministry of Finance. The Statements allow for comparisons of Actual Revenues v
are also available in the Budget Speech and Estimates (all three volumes).
The Public Debt section of the Bank of Guyana’s Quarterly Report and Statistical Bulletin provides a detailed disclosure of national deb
2019 and the first three quarters of 2020.
The Public Debt section and Table 7.5 of the Bank of Guyana’s Quarterly Report and Statistical Bulletin provides a detailed disclosure o
reports cover 2019 and three out of the four quarters of 2020.
Resources are transferred to sub-national governments via the budgeting process. Section 6 of the Fiscal Transfer Act 2013 explains that
authorities is based primarily on a set of conditions and stipulated performance indicators. The rule is contained in the Schedule of the A
Local Government and Regional Development and each administrative region are budget agencies subject to part IV (Budget Appropriat
Control) of the Fiscal Management and Accountability Act.
Three spheres of government exist in Guyana: national, regional and local. The constitutional underpinning can be found in Chapter VII.
legislation includes the Municipal and District Councils Act 1988, the Local Government Act 1998, the Fiscal Management and Accoun
and the Fiscal Transfers Act 2013. _x000D__x000D_
_x000D__x000D_
Resources are transferred to sub-national governments via the budgeting process. Section 6 of the Fiscal Transfer Act 2013 explains that
authorities is based primarily on a set of conditions and stipulated performance indicators. The rule is contained in the Schedule of the A
Local Government and Regional Development and each administrative region are budget agencies subject to part IV (Budge Appropriati
Control) of the Fiscal Management and Accountability Act._x000D__x000D_
_x000D__x000D_
Petroleum revenues first flow into the Natural Resource Fund and the withdrawal per the Natural Resource Fund Act 2019 in a fiscal yea
the budget. Local and regional government benefit via the budgeting process, similar to other extractive resource revenues.
Three spheres of government exist in Guyana: national, regional and local. The constitutional underpinning can be found in Chapter VII.
legislation includes the Municipal and District Councils Act 1988, the Local Government Act 1998, the Fiscal Management and Accoun
and the Fiscal Transfers Act 2013. There is no reference in the aforementioned laws that require the local or regional government levels
to benefit from a higher share of extractive resource revenues. Resources are transferred to sub-national governments via the budgeting
Extractive resource revenues are deposited into the Consolidated Fund (Article 216 of Guyana’s Constitution) or in the case of petroleum
deposited directly in the Natural Resource Fund (Section 21 (1) of the Natural Resource Fund Act 2019). Appropriations, defined in Sec
Fiscal Management and Accountability Act 2003, to budget agencies are made via the budgeting process.
Fiscal Management and Accountability Act 2003, are made via the budgeting process.
Fiscal Management and Accountability Act 2003, are made via the budgeting process.
Fiscal Management and Accountability Act 2003, are made via the budgeting process. Budget disclosures are contained in the annual bu
estimates and end of year outcome statement (actual revenues transferred versus budgeted revenues)
Fiscal Management and Accountability Act 2003, are made via the budgeting process. Budget disclosures are contained in the annual bu
estimates and end of year outcome statement (actual revenues transferred versus budgeted revenues)_x000D__x000D_
The Ministry of Finance’s End of Year Outcome Statement 2019 has been released. The 2020 budget speech and budget estimates are al
deposited directly in the Natural Resource Fund (Section 21 (1) of the Natural Resource Fund Act 2019). The budgeting process dictates
funds from central to regional and local government. Resource revenue streams are not isolated for allocation and instead form an aspect
budget which is allocated from an aggregate amount.
There is no resource revenue sharing in place so there is no need for audit of any revenue sharing transfers.
In Guyana there is no revenue sharing system in place. Hence, no auditing process takes place.
The Government of Guyana explains the decision to establish one Fund, known as the Natural Resource Fund (NRF), serving multiple o
Green Paper on “Managing Future Petroleum Revenues and Establishment of a Fiscal Rule and a Sovereign Wealth Fund.” The Green P
establishment of the NRF highlights the single fund models of Norway, Botswana and Timor-Leste that are successfully achieving both
saving objectives in contrast with the poor track record of Nigeria's multiple funds aimed at stabilization, intergenerational wealth and do
on infrastructure. _x000D__x000D_
_x000D__x000D_
Guyana's Natural Resource Fund, established by virtue of Section 3 (1) of the Natural Resource Fund Act 2019, aims to simultaneously
economic stabilization, intergenerational wealth, and the current generation spending of petroleum revenues on national development pri
budgeting process. Section 3 (2) of the NRF Act, which sets out the objectives of the fund, explicitly provides that natural resource reven
to a loss of economic competitiveness._x000D__x000D_
_x000D__x000D_
The inflows from extractive resource revenues include petroleum revenues (defined in Section 21(2)) and the excess of forestry and min
(defined in Section 21(7)).
Natural Resource Fund Act 2019, section 22(1), and Part VI. The maximum withdrawal from the fund in a given year is determined by t
and Fiscally Sustainable Amount (EFSA). The EFSA is the lesser of the Economically Sustainable Amount (ESA) and the Fiscally Susta
(FSA) for that fiscal year. The ESA is defined as the maximum withdrawal that, in the opinion of the Minister of Finance, can be withdr
diminishing the competitiveness of the economy. The Macroeconomic Committee is required to submit an annual report on the ESA to t
report will recommend an ESA for the next fiscal year and the following three years on the basis of macroeconomic and fiscal analysis.
A rule exists for recording the approved withdrawal amount in the annual budget but does not exist for deposits. The parliamentary appr
amount for the next ensuing fiscal year must be stated in the annual budget by virtue of Section 28 (2) of the Natural Resource Fund Act
does not explicitly require the inclusion of deposits to the NRF in the annual budget._x000D__x000D_
_x000D__x000D_
Section 29 lists the contents to be included in the annual budget proposal. An estimate of the withdrawal and deposit for the next ensuing
each of the next following three fiscal year is required.
The list of revenue streams in the law (natural Resource Fund Act of 2019) qualifies as a numerical rule.
The Minister is required (Section 41 (1) of the Natural Resource Fund Act 2019) to present the National Assembly with the annual repor
subject to not later than 30 days after the receipt of the audited financial statements and the external auditor’s report (entrusted to the Au
Section 40 (2) requires that the Bank of Guyana submit audited financial statements of the Fund and the external auditor’s report to the M
than April 30 of the fiscal year following the fiscal year that is being audited. However, the first deposit to the NRF was made in March
there is no annual report to date.
there is no annual report to date (December 2020).
The calculations to determine withdrawals were never made due to the transition in government and discussion over reform of the fund.
Assembly of Guyana was dissolved on December 30, 2019 to facilitate the General and Regional Elections. It was reconvened on Septem
Oil revenues have accrued to the fund as per the law

Direct domestic investments of the Fund are not allowed given the provisions on eligible investments in Part VIII of the NRF Act. Sectio
restricted definition of eligible asset classes and Section 31 (2) notes the narrow definition refers to investments in foreign assets. Annex
Paper on “Managing Future Petroleum Revenues and Establishment of a Fiscal Rule and a Sovereign Wealth Fund” explicitly states that
Resource Fund does not directly invest domestically and compares it with other Funds. The approved withdrawal amount subject to Sect
Government’s Consolidated Fund and domestic investments are subject to the budgeting process.
Natural Resource Fund Act 2019 (section 31). The Act stipulates eligible assets to be: (a) eligible bank deposits which are bank deposits
foreign financial institutions that have a long-term bank deposit rating in a category which is equal to, or the equ valent of, A(-) or above
treasury b lls which are treasury bills issued by a sovereign in their domestic currency where the domestic currency of the sovereign is a
the Special_x000D__x000D_
Drawing Rights (SDR) and the sovereign has a long-term credit rating for their do estic currency which is equal to, or the equ<U+00100
or above. (c) eligible sovereign bonds which are any sovereign bonds included in the Ballays Global Treasury Index; (d) eligible corpora
any corporate bonds included in the Ba clays Global Aggregate Corporate Index; (e) eligible equities w ich are any equities included in t
Index. (f) eligible derivative which are derivatives that are solely_x000D__x000D_
based on assets held by the Fund and where the purchase of the derivative reduces the risk of losses associated with the underlying asset;
and_x000D__x000D_
(g) eligible commodities which are limited to gold.
This is first year of deposits into the NRF account. No withdrawals have been made to-date and transferred into the Government's fiscal
Most recent publications, the March 31st Quarterly report and the May 31st Monthly report, indicated that the NRF only had bank depos
Reserve Bank of New York.
NRF 2019 (Annual Report, section 41). The Minister shall prepare and cause to be laid before the National Assembly, as soon as practic
than thirty days after the receipt of the audited financial statements of the Fund and the_x000D__x000D_
external auditor's report from the Bank, the annual report of the Fund.
NRF 2019 (Publication on Website of Ministry and make publicly available, section 42). The Minister shall publish on the website of th
and_x000D__x000D_
generally make available to the public the annual report, audited financial statements and external_x000D__x000D_
auditor's report on the Fund within three working days after they are laid before the National Assembly.
NRF 2019 (External Audit by Auditor General who may egage an internationally recognized auditing firm, section 40)
NRF 2019 (Minister required to lay Annual Report in the National Assembly within 30 days of receipt of audited Financial Statements,
The Natural Resource Fund Quarterly Report March 31, 2020 indicates that the first deposit to the NRF was made in March. There is a d
Section 40 (2) of the Natural Resource Fund Act for the Bank of Guyana to submit audited financial statements of the Fund and the exte
to the Minister no later than April 30, 2021 for the preceding fiscal year. This will enable the Minister to present the annual report of the
National Assembly per Section 41 (1) and then trigger Section 42, requiring its publication on the Ministry of Finance’s website and gen
available to the public within three working days of it being laid before the National Assembly.
This SWF financial reporting practice question can only be determined outside of the consideration period.
This practice question is not applicable to the 2019-2020 consideration period. Audited annual reports per Section 40 of the Natural Reso
should commence from 2021.
Based on the reporting deadlines per Section 40 and 41 of the Natural Resource Fund Act, the first annual report for review by the legisl
outside of NRGI’s 2019 to 2020 consideration period.
Although there is no such law or policy yet, the Government of Guyana, preceding the change in administration from the outcome of the
Regional Elections, completed a local content policy in February 2020 (Department of Public Information and Media Report). The first d
2017, the second draft is dated May, 2019 and the final draft was completed in mid-2019. The first and second local content drafts fit NR
definition of “publicly available” information. The new administration has initiated a review of all existing initiatives and policies relate
and has assigned a Local Content Advisory Panel to the task (Media Report—October 2020).
The finalized version of the November 2020 local content policy under review by the President and Vice President did not have a public
consultation process. This, in addition to restricted access does not allow for a reasonable comparison with the 2018 drafted document to
depth of requirements and incentives.
Currently, supported by the World Bank project ''Guyana Petroleum Resources Governance and Management Project,''Upstream (a revis
Petroleum E&P Act 1986), and new Midstream and Downstream legislation are being drafted. It is expected upon completion and Parlia
that the legal framework for both a Petroleum and Gas masterplan will be supported in policy.
In addition to response in 4.1c, the Inter-American Development Bank has produced feasibility assessments for gas-to-shore, gas-to-pow
amonia. While not publicly available, they present the basis for which the gas materplan and industrial linkages will included in a Down
Private companies (incl. IOCs) are not required to publish local procurement statistics. No local content legislation exists to support this
reporting.
There is currently no requirement in place to disclose local employment statistics
The Government over the last 4 years have not carried out baseline assessments, which would include firm participation surveys, labor s
Petroleum sector breakdown, or the level of procurement of goods and services supplied to IOCs by local firms.
The Government has not produced statistics on the level of procurement of goods and services supplied to IOCs by local firms.
The Government has not produced statistics on the level of employment in the oil and gas sector. The Guyana Bureau of Statistics has th
however, the insitution faces many technological, human capacity, and procedural constraints in producing employment statistics by sec
requirements such as the National Census.
No firm rules are in place requiring public reporting of processing statistics. Under the Statistics Act, Cap 19:09. However, this is made
Chief Statistician. The challenge rests on the ability of the Statistics agency to proactively pursue and publish this information as the rep
currently dictated by the IOC given the knowledge asymmetry in favor of the IOC vs. government.
No firm rules are in place requiring public reporting of domestic supply statistics. Under the Statistics Act, Cap 19:09, however, domesti
gas has not commenced and are continguent on related infrastructure to be put in place.
Given there is no forward linkages policy, this question is not applicable.

There is currently no domestic refining of oil, and production of gas that is not re-used by upstream operations is yet to start.
Currently there are no mechanisms to accommodate the domestic supply of crude for processing and supply of refined products to the do
Similarly, no re-importation of offhsore processed domestically produced crude. And production of gas that is not re-used by upstream o
start.
These stipulations are absent from the Petroleum Exploration and Production Act of 1986 and from published Production Sharing Agree
Recommendations were made by donors and other stakeholder groups to incorporate relevant provisions to mitigate transfer pricing and
practices.
These stipulations are absent from the Petroleum Exploration and Production Act of 1986 and from published Production Sharing Agree
Recommendations were made by donors and other stakeholder groups to incorporate relevant provisions to mitigate transfer pricing and
practices.
The Department of Energy (policymaker) and the Ministry of Natural Resources through the Guyana Geology and Mines Commission (r
make supplier details public.
The Department of Energy (policymaker) and the Ministry of Natural Resources through the Guyana Geology and Mines Commission (r
make supplier details public.
Guyana’s Green State Development Strategy: Vision 2040, launched in 2019, sets a target of near 100% electricity generation by 2040. T
set mid-term and long-term targets. The GSDS estimates that 63% of the electricity mix is expected from renewable sources by 2035._x0
_x000D__x000D_
The Caribbean Community’s (CARICOM) renewable energy targets preceded domestic efforts. The Caribbean Sustainable Energy Road
(C-SERMS), approved in 2013, is a targeted regional approach to the renewable and energy-efficient transition of member state’s energy
base year of 2012, the C-SERMS’s renewable energy targets for electricity are 28% by 2022 and 47% by 2027.
Guyana has defined a long-term strategy that is outlined in the Green State Development Strategy (GSDS) tending to reduce emissions a
clean indigenous resources for electricity generation.
Guyana currently does not have state-owned enterprises with the capacity to conduct offshore upstream oil and gas activities.
Answer is applicable to other government ministries, Statistics agancies, ''Guyana Energy Agency (regulation of refined petrol products
Company (which handles the distribution of refined fuels to the economy). The latter has the most sector-specific relevance for such disc
not.
There is currently no indication of fossil fuel subsidies provided by the government to either to companies or consumers.
Flared gas levels are only reported by IOCs directly to the EPA. The EPA does not publish these emissions in specailized reports.
Reports on its flaring activities are required to be submitted to the Environmental Protection Agency EPA as part of the IOCs monthly w
field development plans. However, these reports have to be taken in good faith by the EPA since it lacks crucial resources to independen
flaring levels. The EPA does not publish reports detailing the extent of flaring or general emissions due to oil and gas exploitation activ
Particulary, since late 2019 ExxonMobil has been excessivesly
estimated 15 million cf of associated gas per day.
https://resourcedata.org/document/rgi21-petroleum-production-1939-act_x000D__x000D_https://resourcedata.org/docu
https://resourcedata.org/document/rgi21-petroleum-exploration-and-production-1986-act
https://resourcedata.org/document/rgi21-petroleum-exploration-and-production-1986-act_x000D__x000D_https://resou
https://resourcedata.org/document/rgi21-department-of-public-information-oil-contracts_x000D__x000D_https://resour
https://resourcedata.org/document/rgi21-ggmc-base-fiscal-terms-for-petroleum
https://resourcedata.org/document/rgi21-canje-block-owner-incorporated-in-secrecy-jurisdiction
https://resourcedata.org/document/rgi21-integrity-commission-act-1997
https://resourcedata.org/document/rgi21-failure-to-declare-media-report_x000D__x000D_https://resourcedata.org/docu
https://resourcedata.org/document/rgi21-department-of-public-information-oil-contracts
https://resourcedata.org/document/rgi21-first-oil_x000D__x000D_https://resourcedata.org/document/rgi21-bogs-quarte
https://resourcedata.org/document/rgi21-bogs-quarterly-report-and-statistical-bulletin-sep-2020
https://resourcedata.org/document/rgi21-first-oil_x000D__x000D_https://resourcedata.org/document/rgi21-bogs-quarte
https://resourcedata.org/document/rgi21-bogs-quarterly-report-and-statistical-bulletin-sep-2020
https://resourcedata.org/document/rgi21-natural-resource-fund-act-2019_x000D__x000D_https://resourcedata.org/docu
https://resourcedata.org/document/rgi21-nrf-june-monthly-report-2020_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-withholding-tax-web-section_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-natural-resource-fund-act
https://resourcedata.org/document/rgi21-reveue-authority-act
https://resourcedata.org/document/rgi21-eiti-candidate
https://resourcedata.org/document/rgi21-eitis-2017-fiscal-year-report
https://resourcedata.org/document/rgi21-environmental-protection-agency-act-1998
https://resourcedata.org/document/rgi21-esia-payara
https://resourcedata.org/document/rgi21-epa-authorizationregulations2000
https://resourcedata.org/document/rgi21-environmental-protection-agency-act-1998_x000D__x000D_https://resourceda
https://resourcedata.org/document/rgi21-esia-payara
https://resourcedata.org/document/rgi21-natural-resource-fund-act-2019
https://resourcedata.org/document/rgi21-2020-budget-speech
https://resourcedata.org/document/rgi21-2020-budget-estimates
https://resourcedata.org/document/rgi21-2020-budget-speech_x000D__x000D_https://resourcedata.org/document/rgi2
https://resourcedata.org/document/rgi21-2020-budget-speech_x000D__x000D_https://resourcedata.org/document/rgi2
https://resourcedata.org/document/rgi21-municipal-and-district-councils-act-1988_x000D__x000D_https://resourcedata.
https://resourcedata.org/document/rgi21-the-audit-act-2004
https://resourcedata.org/document/rgi21-the-report-of-the-auditor-general-on-the-public-accounts-of-guyana-2019
https://resourcedata.org/document/rgi21-parliament-reconvenes-media-report_x000D__x000D_https://resourcedata.org
https://resourcedata.org/document/rgi21-new-administration-policy-review-media-report_x000D__x000D_https://resour
https://resourcedata.org/document/rgi21-local-content-review-update-media-report
https://resourcedata.org/document/rgi21-guyana-petroleum-resources-governance-and-management-project
https://resourcedata.org/document/rgi21-procurementact2003
https://resourcedata.org/document/rgi21-statisitics-act
https://resourcedata.org/document/rgi21-green-state-development-strategy-gsds_x000D__x000D_https://resourcedata.o
Lebanon (oil and gas)

Detailed scores for the 2021 Resource Governance Index
2021 RGI Score
1.1 Licensing 76
1.1.1 Reserves disclosure .
1.1.1a Reserves volume disclosure .
1.1.1c Reserves disclosure machine-readability .
1.1.2 Cadaster 0
1.2 Taxation 56
1.2.1 Production disclosure .
1.2.1a Production volume disclosure .
1.2.1b Production disclosure timeliness .
1.2.1c Production disclosure machine-readability .
1.2.2 Export disclosure .
1.2.2a Export value disclosure .
1.2.2b Export disclosure timeliness .
1.2.2c Export disclosure machine-readability .
1.2.5d 100
1.2.8b EITI report timeliness .
1.3 Local impact 88
2.1.1 Online data portal .
2.1.1a Online data portal coverage .
2.1.1b Online data portal timeliness .
2.1.1c Online data portal machine-readability .
2.1.1d Online data portal open license .
2.1.4a Revenue projections disclosure .
2.1.4d Resource revenue disclosure .
3.4 Rule of law 36
3.7 Open data 41
PERFORMANCE BANDS
Good Scores over 75
Weak Scores 45-59
Poor Scores 30-44
Lebanon (oil and gas)



follow?

resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license


cover areas/blocks?

given area/block?

licensing process?

terms?



processes?


negotiation rules?



blocks allocated?







companies?

















companies?

companies ?


shares?


companies?





disclosed?


disclosed?

disclosed?

disclosed?

development?



plans?

adhered to?

use?








servicing)?


timeframe?




volume?

volume?


government?

by the SOE?



by the SOE?

ventures?

in joint ventures?



conduct?


exports?

readable?


fiscal rule?

audit timeframe?



expenditures?

received?

national debt?




areas?

government?


resource revenues?


stream?







fund?

report?





held?



financial reports?









cover?











identities?



provision?

expenditure


projects?


the sector?
2021 2021
Letter Score
state.
resources.
A = The ministry of the extractive sector. E .
C = An SOE.
process.
A = Yes, at the company-level. D .
reserves.
A = The most recent publicly available data covers 2019 or 2020. E .
A = The data is available via an API that is accompanied by a landing page and associated G .
documentation.

JSON).
format.
elements.
elements.


format only.
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
A = Yes, all beneficial owners of extractive companies have been disclosed, in all known cases. A 100
known cases.
cases.
to 2019.
C = An SOE.

government.

A = Yes, at the project level. E .
production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
A = Yes, at the project level. D 20
payment type.
companies.
companies.
shares.
authority.
retained by SOEs.
companies.
A = Yes, the country is EITI compliant and has yielded satisfactory progress according to the E 30
2016 EITI Standard.
A = The data contained in the country's most recent EITI report covers 2020 or 2019. E .





disclosed.
known exceptions.
plans.
plans.
A = Yes, law or publicly documented policy specifies rules concerning each of expropriation, B 50
A = There is at least one extractive company that is fully owned (100% equity) by the E .
government.
controlling) share.
companies.
companies.
SOE.
2018.
2018.
operations.
operations.
external body.
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
for each sale.
in the aggregate.
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
A = Yes, the government has an online data portal where the data listed is publicly available. C .
A = Yes, the online data portal contains the most publicly available data on reserves, production D .
and exports.
A = The data is available via an API that is accompanied by a landing page and associated F .
documentation.

JSON).
A = Yes, the data is available under an open license which imposes no restrictions on use, E .
to the fiscal rule.
A = Yes, the most recent projections were disclosed in 2019 or 2020. E .
A = Yes, the government has publicly disclosed the total resource revenue received. C .

governments.
governments.
transferred.
2018.
stream.

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
A = Yes, there is a law governing local content. D .
enter details.
A = Yes, there is a law promoting forward linkages. F .

A = Yes, rules require public reporting of local procurement statistics, disaggregated by project. E .

company.
country.

company.
country.
A = Yes, the government has published a baseline assessment to inform the local content policy. C .
policy.
C = Not applicable.
A = Yes, since 2019 the government has published local procurement statistics, disaggregated by F .
project.
company.
for the country.
has prior to 2019.
A = Yes, since 2019 the government has published local employment statistics, disaggregated by F .
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
company.
country.
to 2019.
A = Yes, since 2019 the government has published domestic supply statistics, disaggregated by E .
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
A = Yes, all beneficial owners of extractive industry suppliers have been disclosed, in all known B 50
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
2018.

2020.
A = Yes, the government and/or SOE published data on all fossil fuel related consumer subsidies D 0
A = Yes, the government or SOE publishes estimates of total carbon and methane emissions D .
2021 Criteria


process.

all known cases.

companies.
Yes, all beneficial owners of extractive companies have been disclosed, in all
known cases.


2020.
No, the most recent publicly available data on tax/payment receipts is not
disaggregated by payment type.
companies.
companies.
tax authority.
authority.
timeframe.
No, the country has no EITI affiliation (i.e. it has never applied for EITI
candidacy or its application was rejected).
The country has no EITI affiliation.



publicly disclosed.

management plans.
Yes, law or publicly documented policy specifies rules for expropriation and
compensation to landowners or users of land, not resettlement.

Other/Not Applicable.
Not applicable.
Not applicable.

supliers.
suppliers.
The beneficial owners of extractive industry suppliers have been disclosed in

Yes.
Yes.
2021 Justification
The Offshore Petroleum Resources Law (Law no. 132/2010) indicates that the state owns the petroleum resources in Lebanon and has th
authority to make decisions on their management and use._x000D__x000D_
_x000D__x000D_
Article 4 of the Offshore Petroleum Resources Law entitled " Title to Petroleum Resources" stipulates that "The State has the exclusive
resources and their management."
The Offshore Petroleum Resources Law (Law no.132/2010) indicates that the Council of ministers is the competent authority in charge o
exploration and extraction rights to companies in Lebanon. Article 8.1 stipulates that "the C
sets forth the State's general Petroleum policy, particulary that related to the management of its Petroleum resources and settles differenc
concerned stakeholders. It shall authorise the Minister to sign on its behalf the Exploration and Production Agreement subject to this law
Article 8.2 stipulates that "Conditions for the invitation to participate in licence rounds, terms of reference and conditions
Exploration and Production Agreement and agreements between companies relevant to their prequalification as applicants, shall be stipu
of Ministers Decree made on the basis of a proposalby the Minister based upon the opinion of the Petroleum Administration."
Article 12.1 clearly states that "The Council of Ministers may, on the basis of a proposal by the Minister based upon the opinion of
Administration, award an exclusive Petroleum Right to carry out Petroleum Activities in accordance with an Exploration and Production
pursuant to this law." Additionally, article 19 of the same law states that: "The final version of the Exploration and Production Ag
to the approval of the Council of Ministers prior to signature by the Minister..."
According to article 8.2 of the Offshore Petroleum Resources Law, the Council of ministers of Lebanon awards exploration and producti
bidding process whereby Oil and Gas Companies interested in participating in a Licensing Round must first register their interest, then I
Companies must join together in consortiums of at least three Individual Companies (each such consortium an “Applicant”) and shall su
Round Application to seek prequalification (as Right Holder – Operator or Right Holder – Non Operator). Only pre-qualified companies
participate in the bid to obtain an Exploration and Production Agreement based on the provisions and conditions set in the Tender
Protocol._x000D__x000D_
_x000D__x000D_
Article 8.2: "Conditions for the invitation to participate in licence rounds, terms of reference and conditions of the model Exploration an
Agreement and agreements between companies relevant to their prequalification as applicants, shall be stipulated by a Council of Minist
the basis of a proposal by the Minister based upon the opinion of the_x000D__x000D_
Petroleum Administration"._x000D__x000D_
_x000D__x000D_
Article 1 of decree no. 6437/2020 'Online Submission of Licensing Round Applications' ensures the sealed/confidential aspect of the pro
that: "Offshore Licensing Round Applications may be submitted by hand in accordance with the provisions of amended articles 9.3 and
Protocol for the Pre-qualification of companies and the award of Exploration and Production Agreements issued by decree no. 4918/201
Round Applications may be also submitted through the internet (Online Submission) in accordance with secure technical procedures..."
There was no discovery made, and accordingly no reserves to be measured and published. The results of the explorartion well are not co
Article 52 of the Offshore Petroleum Resources Law had required the establishment of a petroleum register in Lebanon, however this re
established to date. Nonetheless, the Lebanese Petroleum Administration has mentioned on its website that a "Decree on Registration, M
Transfer of Petroleum Rights" is "under preparation"._x000D__x000D_
_x000D__x000D_
"Article 52 : Petroleum Right Register and Legal Protection :_x000D__x000D_
1- A register for registering rights shall be established and further regulated by a Council of Ministers Decree on the basis of a proposal b
after taking into consideration the opinion of the Minister of Finance._x000D__x000D_
2- Debt that is subject to mortgaging and is registered in the Petroleum Register shall have priority over other debts effective from the da
registered in the Petroleum Register, except preferred debts secured by law."
Article 52 of the Offshore Petroleum Resources Law has required the establishment of a petroleum register in Lebanon, however this reg
established to date. Nonetheless, the Lebanese Petroleum Administration has mentioned on its website that a "Decree on Registration, M
Transfer of Petroleum Rights" is "under preparation" and that the registry will be available online and in paper: "The information of the P
is publicly available, including electronically via internet, and any natural or legal Person may request a printout certificate from the Petr
The Lebanese Petroleum Administration mentioned on its website that a "Decree on Registration, Mortgaging and Transfer of Petroleum
preparation". No details have been provided as to whether it would include information on assigned and unassigned blocks or not.
The Lebanese Petroleum Administration mentioned on its website that a "Decree on Registration, Mortgaging and Transfer of Petroleum
preparation" and that "the provisions of this decree go beyond Right Holders and their affiliates and wholly-owned affiliates to cover Be
Politically Exposed Persons who own shares and rights in these companies."
The Offshore Petroleum Resources Law (article 15) states that a pre-defined criteria is required for companies to become qualified to par
licensing process. "Article 15: Qualified Applicants: Exploration and Production Agreement s
awarded to pre-qualified joint stock companies." Furthermore, decree no. 4918/2019 which repealed decree no.
qualification of companies to participate in petroleum activities licensing rounds), moved its provisions to the Tender Protocol of the Sec
Round, which states in article 7.2 that "The pre-qualification criteria are defined_x000D__x000D_
on the basis of legal, financial, technical and_x000D__x000D_
QHSE requirements, in accordance with the_x000D__x000D_
following Exhibits:..."
Article 9.2 of the Law no. 84/2018 on Enhancing Transparency in the Petroleum Sector requires the minister of energy and water to:_x0
"Publish the requirements needed for the invitations to participate in the licensing rounds, and the tender protocols related to these
rounds._x000D__x000D_
- Disclose and publish the blocks subject of the bidding, and the list of applicants participating in the bid round._x000D__x000D_
- Publish the numbers of blocks that were opened, publish the list of all the applicants_x000D__x000D_
participating in the bid round and publish the names of companies that won the bid to carry out activities of exploration and production._
- Publish the standards required to grant Licenses, on which the subcontracting will be based._x000D__x000D_
- Disclose all the information related to granting, transferring and waiving Petroleum Licenses and transfer to qualified companies."
As per Law no. 84 (Enhancing Transparency in the Petroleum Sector), article 8.1 states that "The Minister shall publish the standards an
adopted for pre-qualification when inviting the petroleum companies to register in the pre-qualification round, through or upon the anno
invitation." Furthemore, article 9.2 states that The Minister of Energy and Water, when granting Petroleum Rights according to the stipu
applicable legislations, shall adhere to the following procedures: ... "Publish the requirements needed for the invitations to participate in
rounds, and the tender protocols related to these rounds." In addition, article 9.4 of the same law states that "The A
upon awarding Petroleum Rights according to the provisions of the regulations_x000D__x000D_
in force, shall adhere to the following procedures:_x000D__x000D_
Guarantee the transparency of the rules and procedures related to all the phases of the bid, starting with the receipt of License applicatio
announcement of the applicants for Licenses, until finally granting the Licenses". Also
Offshore Petroleum Resources Law (Law no. 132/2010) states that "The Minister, assisted by the Petroleum Administration shall negoti
qualified applicants based on the principles and criteria stipulated by this law and the_x000D__x000D_
invitation." Thus, based on the aforementioned, it is clear that the Licensing authority i
disclose the rules governing the licensing process. However, this mainly happens in the tender protocol where evaluation criteria are dete
technical and commercial proposals (article 15 and 16 of the tender protocol of the second licensing round), and where negotiation rules
(article 17 of the second tender protocol).
The Offshore Petroleum Resources Law (Law no. 132/2010) indicates that the Council of ministers is the authority who grants explorati
rights to companies in Lebanon._x000D__x000D_
_x000D__x000D_
Article 8.1 stipulates that "The Council of Ministers sets forth the State’s general Petroleum policy, particularly that_x000D__x000D_
related to the management of its Petroleum resources and settles differences between concerned stakeholders. It shall authorise the Minis
behalf the Exploration and Production Agreements subject to this law."
The Council of Ministers approved the launch of Lebanon’s Second Offshore Licensing round in April 2019. The tender Protocol, publis
Decree no. 4918/2019 related to the Second Licensing Round, discloses all the conditions of participation as well as the administrative, f
and legal requirements for the submission of Applications, the process of evaluation of Applications by the LPA, the submission of the e
the Minister of Energy and Water, the negotiations with Provisional Winners and the submission of the negotiations’ results to the Coun
inform its decision about the award of blocks open for bidding._x000D__x000D_
_x000D__x000D_
Article 7 of the tender protocol states the conditions of participation in detail.
Article 8.6 of the tender Protocol disclosed the list of biddable terms related to the technical and the Commercial Proposal as well as the
The invitation announcement was published in the Official Gazette, on the LPA website, in local and international newspapers and on in
websites._x000D__x000D_
_x000D__x000D_
Decree no. 4918/2019 amending some articles and two annexes of the Decree no. 43 dated 19/01/2017 (Tender Protocol For the Pre-Qua
Applicants and the Award of Exploration and Production Agreements and the Model Exploration and Production Agreement) was publis
Gazette and on the LPA website._x000D__x000D_
_x000D__x000D_
The Minister’s Decision no. 1/M dated 10/06/2019 (The launching of Lebanon’s Second Offshore Licensing Round and determination o
procedures) in the Official Gazette and on the LPA website._x000D__x000D_
_x000D__x000D_
The Minister’s Decision no 10 D/M dated 10/01/2020 (Postponing the deadline of submission of Lebanon’s Second Offshore Licensing
Applications and amending some articles of the Decision no. 1/M dated 10/06/2019) in the Official Gazette and on the LPA website._x0
_x000D__x000D_
The Minister’s Decision no 3/M dated 3/4/2020 (Postponing the deadline of submission of Lebanon’s Second Offshore Licensing Roun
amending some articles of the Decision no. 1/M dated 10/06/2019) in the Official Gazette and on the LPA website.
article 8.2 of Law no. 84/2018 (Enhancing Transparency in the Petroleum Sector) requires the Minister to publish the list of the petroleu
applying for pre-qualification after the closing date of the pre-qualification applications. Furthermore, article 9.2 of the same law require
disclose the list of applicants for licenses.
Article 9.1 of the Law no. 842018 on Enhancing Transparency in the Petroleum Sector requires the Council of Ministers to publish the f
licensing round.
Article 9.2 of the Law no. 842018 on Enhancing Transparency in the Petroleum Sector requires the Minister of Energy and Water to disc
the blocks subject of the bidding, and the list of applicants participating in the bid round. It also requires to publish the numbers of block
publish the list of all the applicants participating in the bid round and publish the names of companies that won the bid to carry out activ
and production.
There are no oil and gas laws or decrees targeting whether an appeal of a licensing decision is allowed. However, this is a matter of Publ
Law. As such, article 66.5 of the State Council Act states that a decision could be challenged if disclosure obligations were violated or if
not fairly provided. Thus, for a company to challenge a licensing decision, it must either argue (i) the violation of disclosure obligation
violation of a fair competition. However, for said challenge to be valid, it must occur before the signature of the EPA.
The Lebanese Petroleum administration had disclosed the list of companies that submitted the bids in the first licensing round prior to 20
presentation to the media. They also disclosed the list of pre-qualified companies for the first round in 2013 and for the second licensing
they haven't done so for those who submitted bids for the second licensing round because it has been postponed to a later date.
The second licensing round in Lebanon has been postponed by a decision of the Minister of Energy and Water on 29 May 2020 to a later
determined at a later stage before the end of the year 2021. No company has been awarded a license yet to be disclosed.
The Minister of Energy and Water declared in article 2 of a decision dated 10 June 2019 (The Launching of Lebanon's Second Offshore
and determination of some related procedures) that blocks 1, 2, 5, 8, and 10 are open for bidding during the second offshore licencing ro
these blocks have not yet been allocated due to the postponment of the second licensing round as a result of the coronavirus pandemic.
Article 6.2 of the Law no. 84/2018 on Enhancing Transparency in the Petroleum Sector requires that public officials who "had undertak
taken office in the companies before the date of prequalification or before receiving the transfer of Petroleum Right, and thus once the co
qualified to participate in the licensing round in Lebanon or had received the transfer of a Petroleum Right, shall disclose these investme
he/she owns in the company to the National Anti-Corruption Commission, or to the Financial Public Prosecution until the Commission i
person shall choose between the continuation of investment or the continuation of service at the managerial position of the company, or
holding_x000D__x000D_
office in one of the positions specified in paragraph 3 of the present article."
Article 9 of law no. 84/2018 (Enhancing Transparency in the Petroleum Sector) requires the administration to "disclose any information
must be registered in the Petroleum Register, including the disclosure of the Beneficial Owner by the Companies holding Petroleum Lice
Holders Non-Operators and Right Holders Operators shall disclose any information or procedure that must be registered in the Petroleum
including the disclosure of the Beneficial Owner by the companies holding Petroleum Licenses". Furthermore, article 10.6 of the same la
disclosure of all the companies holding service agreements with Sub-contractors, and the application of final benecial ownership.
The Council of Ministers has not yet appointed the members of the National Anti-Curruption Commission that is supposed to receive pu
financial disclosures.
The second licensing round in Lebanon has been postponed by a decision of the Minister of Energy and Water on 29 May 2020 to a later
determined at a later stage before the end of the year 2021. No company has been awarded a license yet to be disclosed._x000D__x000D
_x000D__x000D_
The LPA has nonetheless disclosed on their website the List of service companies (Subcontractors) and their Beneficial Owners during t
drilling activities related to the Exploration Well in Block 4.
Article 9.1 of the Law no. 84/2018 on Enhancing Transparency in the Petroleum Secto rrequires the Council of Ministers to publish the E
Production Agreement (EPA) signed by the Right Holders.
The government has publicly disclosed the Exploration and Production agreements signed in blocks 4 and 9 prior to 2019. No contracts
2019 onwards because the second licensing round has been postponed.
The government has publicly disclosed the Exploration and Production agreements signed in blocks 4 and 9 ._x000D__x000D_
_x000D__x000D_
The LPA has also disclosed the technical service contracts it signed.
During the operational phase, The Lebanese Petroleum Administration follows with due diligence on the Right Holders’ activities. The L
and organizes the oversight of petroleum activities by competent authorities, and reviews the various required submissions and plans. Th
ensures contractual compliance, and sound resource and HSE management while facilitating issuance of permits for the Right Holders to
petroleum activities are taking place in a timely and efficient manner. The LPA also participates in management committee meetings wh
periodically presents its planned activities._x000D__x000D_
_x000D__x000D_
Article 9 of the Decree no. 7968/2012 establishing the Petroleum Administration stipulates that the different units are reponsible for "Tr
monitoring the actions taken in Petroleum Activities._x000D__x000D_
Following up on the technical and engineering issues related to the_x000D__x000D_
Reservoir management, including the enhancement of production and extraction, and the life extension of the Reservoir", "monitoring th
Right Holders and Operators with the provisions of the Offshore Petroleum Resources Law and the relevant applicable decrees, the Expl
Production Agreements, and the organizational decisions issued by the Minister of Energy and Water." and " Following up on licenses’ a
issuance operations and their registration in the Petroleum Register."
Nor the Offshore Petroleum Resource Law not the Tender Protocol imposes a requirement on the legislature to ratify licenses or contrac
provisions.
The Offshore Petroleum Resources Law (Law no. 132/2010) indicates in article 12 that the Council of ministers may award an exclusive
carry out Petroleum Activities in accordance with an Exploration and Production Agreement. It also determines the modalities of sharing
profits with the government,(Royalties, Profit Petroleum and Area fees) in articles 41,42, 43, 44 and 45. The system is a production shar
model with royalties.
Question not applicable to the Lebanon context.


Article 10.4 of the Law no. 84/2018 on Enhancing Transparency in the Petroleum Secto rrequires the ministry of finance to disclose: "-
fees due from the Right Holders Non-Operators and the Right Holders Operators._x000D__x000D_
- The value of taxes on the petroleum activities already collected by the Ministry of Finance."
Article 10.4 of Law no. 84/2018 states that the Ministry of Finance is required to disclose the "The value of taxes on the petroleum activ
collected"; Article 12 of the same law states that the Ministry of Finance shall disclose the revenues from petroleum activitie
Sovereign Wealth Fund. Until now, the Lebanese Petroleum Administration has only published on its website the value generate
of seismic data. Other sources of revenues were not published, such as revenues from pre-qualification
"The account value generated by the licensing of seismic data in the Lebanese Offshore and deposited in the account of “Seismic Sales’
Central Bank of Lebanon._x000D__x000D_
Current Amount: 43.03 Million U.S.D (as of October 31, 2019) "
The government has only publicly disclosed its payment receipts from the data sale related to seismic surveys.
The Law for Tax Provisions related to petroleum activities (Law no. 57/2017) includes articles that determine income tax on petroleum a
salaries and remunerations of personnel and workers in the petroleum sector.
The model EPA agreement states in article 16.4 that "the Right Holders must pay Royalties (in kind or in cash) to the Lebanese State, eq
gas produced, and a varying percentage (between 5% and 12%) of the oil produced." The calculation of royalties are stipulated in Article
Petroleum Activities Regulations (PAR) and they are also specified in the Exploration and Production Agreement - a decree part of the o
framework.
Article 6 of the Offshore Petroleum Resources Law leaves the specification of the level of state equity to the Petroleum licence or the EP
_x000D__x000D_
It stipulates that "The State reserves the right to carry out or participate in Petroleum Activities pursuant to this law and its share shall be
Petroleum Licence or the Exploration and Production Agreement, and shall be determined according to a Council of Ministers Decree ta
a proposal by the Minister based upon the opinion of the Petroleum Administration."
Article 10 of the Law for Tax Provisions related to petroleum activities (Law no. 57/2017) determines the withholding tax rates
Article 24 of the Exploration and Production agreement specifies the company and government production shares based on the R factor
sharing formula) The Tender Protocol (a decree part of the legislative framework) includes the biddable items and the calculation of the
Take.
As per the Law for Tax Provisions related to petroleum activities (Law no. 57/2017) The ministry of finance collects the taxes whereas "
collected or received by Government arising out of Petroleum Activities or Petroleum Rights shall be placed in a sovereign fund." accord
the Offshore Petroleum Resources Law.
The net proceeds collected or received by Government arising out of Petroleum Activities or Petroleum Rights shall be placed in a sover
according to article 3 of the Offshore Petroleum Resources Law.
The ministry of finance is not required by law to audit extractive companies however according to article 1.7 of the EPA entitled "state r
upon giving the Right Holder 30 Calendar days’ notice, the_x000D__x000D_
Petroleum Administration either_x000D__x000D_
directly or through its representatives (including professional accounting firms_x000D__x000D_
appointed by the Petroleum Administration, provided that those_x000D__x000D_
firms are not directly or indirectly_x000D__x000D_
associated with the right holder_x000D__x000D_
under audit, in order to avoid any_x000D__x000D_
conflict of interest) shall have the_x000D__x000D_
right to audit the Right Holder's_x000D__x000D_
accounts and records maintained in_x000D__x000D_
connection with Petroleum Activities or otherwise pursuant to the EPA with respect to any Calendar year within four (4) years from the
Calendar year.
As per article 195 of the public accounting law, the Court of Audit typically audits public accounts and submits an audit report to Parliam
approve the public spending of a given calendar year.
Since 2005, the court of audit has not been able to accomplish its task because the ministry of finance has not submitted the accounts for
political contentions.
On 25th January 2017, the Council of Ministers issued a public statement declaring its intention to join the EITI. The Minister of Energy
been assigned as the EITI Champion while the Lebanese Petroleum Administration has been identified as the National Secretariat leadin
implementation of the EITI._x000D__x000D_
_x000D__x000D_
The candidature of Lebanon to the EITI is pending and conditional upon civil society undertaking an independent election process to se
representative(s) within the EITI’s MSG.
Lebanon has not yet submitted any EITI report since its candidature is pending nd conditional upon civil society undertaking an indepen
process to select their representative(s) within the EITI’s MSG.
Article 43 of the Decree no. 10289/2013 on Petroleum Activities Regulations requires The operator to undertake an environmental impa
for the proposed Development and Production plan.
Article 10.3 of the Law no. 84/2018 on Enhancing Transparency in the Petroleum Sector requires the Lebanese Petroleum Administratio
information and studies related to the environmental quality, health and safety related to the petroleum activities".
The SIA is itegrated within the EIA in Lebanon. It is titled environmental and social impact assessment.
information and studies related to the environmental quality, health and safety related to the petroleum activities".
The EIA is disclosed on the LPA's website.
The SEA is disclosed on the LPA's website.

Article 42 m of the Decree no. 10289/2013 on Petroleum Activities Regulations requires the right-holder to inlcude in its development a
"The proposed implementation of mitigating measures required by the findings following from the environmental impact assessment
study"._x000D__x000D_
information and studies related to the environmental quality, health and safety related to the petroleum activities". _x000D__x000D_
It does not impose the disclosure of the environmental mitigation management plans per se. However the LPA has published the manag
website.
The Mitigation Plan is part of is part of the disclosed EIA.
Law no. 444/2002 (Protection of the Environment) does not provide sanctions for non-compliance with environmental mitigation manag
particular. However, said law provides in its articles 51 to 65 sanctions for those who do not abide to environmental rules in general. As
compliance with an environmental mitigation plan would be considered as an act causing damage to the environment, thus, environment
also worth noting that penalties to such violations as per law 444/2002 are very minimal and would not help in detering offenders. For in
penalty in the aforementioned law does not exceed fifteen million lebanese pounds (article 58). Furthermo
decree no. 10289 states that right holders shall cause remedial measures and repair damage when it causes pollution or other environmen
damages; and, that right holders shall rehabilitate at their own expenses all areas that suffer environmental damages as a result of petrole
Article 142 states in the event where competent authorities believe that unacceptable enviro
caused, competent authorities in coordination with the petroleum administration must notify right holders of their concerns, and agree w
remedial measures to be taken. In case rejected by the right holders, such issue shall be submitted to an independent expert to decide upo
considerations the signed Exploration and Production Agreement.
Chapter seven of the Offshore Petroleum Resources Law, and chapter five of decree no. 10289 (Petroleum Activities Regulations) gover
petroleum activities and decommissioning.
Question not applicable to Lebanon context.
Article 15 of the Lebanese Constitution states the following: "Rights of ownership shall be protected by law. No one's property may be e
for reasons of public utility, in the cases established by law and after fair compensation has been paid beforehand." Thus, expropriation i
when (i) it is in the public interest, (ii) it is allowed by law, and (iii) the landowner has been compensated. Furthe
(one) of the Expropriation Law (Law no. 58/1991) allows expropriation of lands provided it is in the public interest and after compensati
Additionally, article 2 (two) of said law enumerates the beneficiaries of an expropriation act: (a) Public Administration, (b) City Council
Institution, or a (d) Concessionaire Company. Also, as per the same article, a land is expropriated by virtue of a decree.
article 64 of the Offshore Petroleum Resources Law comes in line with the aforementioned through the following: "If necessitated by Pe
the Right Holder shall submit to the Minister a request for_x000D__x000D_
the use of land. Such a request for the use of land shall include the reasons why a particular plot of_x000D__x000D_
land is required, so that the Minister based on the opinion of the Petroleum Administration may_x000D__x000D_
assess whether the land requested for Petroleum Activities shall be accessed through direct_x000D__x000D_
agreement between the Right Holder and land owner, or need to be expropriated for the public_x000D__x000D_
benefit under applicable law."
The Offshore Petroleum Resources Law contains articles on Land Use and expropriation but does not contain specific procedures for the
land users.








There are currently no reserves, no export nor production taken place. Reserves have not yet been confirmed in Lebanon
No reserves have been confirmed yet in Lebanon.

Not applicable. No reserves, export or production
There are no inducation of such numerical fiscal rule nor the public accountig law governing the process nor in the last budget.
The budget for 2020 is published on the portal of the ministry of finance
The ministry of finance has published a report for the year 2019 on its website including total government expenditures.
No oil and gas resources have been confirmed yet in Lebanon.

The ministry of finance published the information on the level of the national debt on its website. The latest publication covers the nation
july 2020.
It is publicly disaggregated by domestic currency debt and foreign currency debt on the website of the ministry of finance.



Article 3 of the Offshore Petroleum Resources Law stipulates that a sovereign wealth fund shall be established. However, the parliamen
not passed any law regulating the SWF yet. Relevant law proposals are under discussion in the parliamentary committees._x000D__x00
_x000D__x000D_
"Article 3: Principles for the Management of Petroleum :_x000D__x000D_
1- The aim of this law is to allow the State to manage Petroleum resources in Waters._x000D__x000D_
2-The net proceeds collected or received by Government arising out of Petroleum Activities or Petroleum Rights shall be placed in a sov
fund._x000D__x000D_
3- The statute regulating the Fund, the rules for its specific management, the principles of investment and use of proceeds shall be regula
law, based on clear and transparent principles for investment and use of proceeds that shall keep the capital and part of the proceeds in an
for future generations, leaving the other part to be spent according to standards that will guarantee the rights of the State and avoid seriou
longterm negative economic consequences."
The sovereign wealth fund has not been established yet. Relevant law proposals are still under discussion in the parliamentary committee
Question not applicable in Lebanon context.






Article 10(7) of Law No. 84 of 2018 Enhancing Transparency in the Petroleum Sector requires "the Disclosure of all the companies hold
agreements with Subcontractors, and application of final beneficial ownership".
https://www.lpa.gov.lb/Library/Assets/Gallery/asdasdas/Laws/Transparency%20Law%20-%20English%20-%20Unofficial%20Translati
%2084-2018.pdf
Article 10(7) of Law No. 84 of 2018 Enhancing Transparency in the Petroleum Sector requires "the Disclosure of all the companies hold
agreements with Subcontractors, and application of final beneficial ownership".
https://www.lpa.gov.lb/Library/Assets/Gallery/asdasdas/Laws/Transparency%20Law%20-%20English%20-%20Unofficial%20Translati
%2084-2018.pdf
The Lebanese Petroleum Administration has published a list of 25 suppliers along with their beneficial owership information.
Note that this is not the complete list of suppliers, just the suppliers involved in operations.
https://www.lpa.gov.lb/english/sector-operations/exploration-activities/procurement
The Lebanese Petroleum Administration has published a list of 25 suppliers along with their beneficial owership information.
Note that this is not the complete list of suppliers, just the suppliers involved in operations.
https://www.lpa.gov.lb/english/sector-operations/exploration-activities/procurement
In its national renewable energy action plan for the republic of Lebanon 2016-2020, the Ministry of energy and water has clarifiied its re
target as being 12% of the total electricity and thermal supply by 2020.
The government announced its goals of investing in renewable energy and indicated their projects in its capital investment programme p
CEDRE Conference.
Article 6 of the Offshore Petroleum Resources Law stipulates that " When necessary and after promising commercial opportunities have
Council of Ministers may establish a national oil company on the basis of a proposal by the Minister based upon the opinion of the Petro
administration."_x000D__x000D_
_x000D__x000D_
Since no oil and gas resources have been discovered to date in Lebanon, no state-owned enterprise has been created.
administration."
_x000D__x000D_
_x000D__x000D_
No such information is available nor on the website of the ministry of finance or the ministry of energy and water.
The SOE and the ministry don’t disclose these information publically; if asked you can get the information the subsidies are know to the
documents are published officially on the official sites.
Given the lack of reserves or production, this question is not applicable. Once production starts the emissions will be governed as per de
1/2013, companies must submit a yearly statement to the Ministry of Environment regarding their produced emissions; in return, the MO
company a certificate of declaration which expires after a year and must be renewed subsequently. However, till the moment, there are n
estimates of carbon or methane emissions associated with operations in the oil and gas sector.
Although article 36 of the Offshore Petroleum Resources Law requires the operator to submit an application for flaring and venting activ
it is necessary for safety or a trial run of a facility), the government did not, till the moment, report publically on emissions generated by
in the oil and gas sector. Article 36 states the following: 1. A
permit to flare or cold ventilate extracted components shall describe the_x000D__x000D_
reasons for the application. The application shall describe the Facility involved, the volumes,_x000D__x000D_
composition and the timing of components to be flared or cold ventilated. The permit shall be_x000D__x000D_
based on the Production schedule on which the approved plan for Development and_x000D__x000D_
Production is based, unless new information on the Reservoir or other circumstances warrants_x000D__x000D_
otherwise._x000D__x000D_
2. Flaring or cold ventilation of extracted components shall only be permitted when necessary for_x000D__x000D_
safety or when commissioning of a Facility. Right Holder must obtain a permit from the_x000D__x000D_
Minister and in coordination with the Ministry of Environment before any planned flaring or_x000D__x000D_
cold ventilation is initiated.
https://resourcedata.org/document/rgi21-offshore-petroleum-resources-law
https://resourcedata.org/document/rgi21-offshore-petroleum-resources-law_x000D__x000D_https://resourcedata.org/d
https://resourcedata.org/document/rgi21-law-no-842018-on-enhancing-transparency-in-the-petroleum-sector_x000D__x
https://resourcedata.org/document/rgi21-total-press-release27-april-2020_x000D__x000D_https://resourcedata.org/doc
https://resourcedata.org/document/rgi21-decree-on-registration-mortgaging-and-transfer-of-petroleum-rights-under-pre
https://resourcedata.org/document/rgi21-decree-on-registration-mortgaging-and-transfer-of-petroleum-rights-under-pre
https://resourcedata.org/document/rgi21-the-environmental-and-social-impact-assessment-study-for-the-exploration-dri
https://resourcedata.org/document/rgi21-decree-no-49182019-tender-protocol-to-participate-in-licensing-rounds-and-th
https://resourcedata.org/document/rgi21-decision-regarding-the-first-postponment_x000D__x000D_https://resourcedat
https://resourcedata.org/document/rgi21-law-no-842018-on-enhancing-transparency-in-the-petroleum-sector
https://resourcedata.org/document/rgi21-state-council-act_x000D__x000D_https://resourcedata.org/document/rgi21-de
https://resourcedata.org/document/rgi21-presentation-of-the-lebanese-petroleum-administration-of-the-procedure-and-
https://resourcedata.org/document/rgi21-decision-regarding-the-third-postponment
https://resourcedata.org/document/rgi21-decision-regarding-the-launching-of-lebanons-second-offshore-licensing-round
https://resourcedata.org/document/rgi21-new-laws-same-old-practices-lebanon-passes-anticorruption-laws-but-question
https://resourcedata.org/document/rgi21-list-of-service-companies-subcontractors-and-their-beneficial-owners-during-th
https://resourcedata.org/document/rgi21-the-signed-exploration-and-production-agreement-for-block-4_x000D__x000D
https://resourcedata.org/document/rgi21-technical-services-contracts_x000D__x000D_https://resourcedata.org/docume
https://resourcedata.org/document/rgi21-decree-no-79682012-establishing-the-petroleum-administration
https://resourcedata.org/document/rgi21-seismic-data-sales-account-value
https://resourcedata.org/document/rgi21-law-no-572017-on-tax-provisions-related-to-petroleum-activities
https://resourcedata.org/document/rgi21-the-decree-no-102892013-on-petroleum-activities-regulations_x000D__x000D_
https://resourcedata.org/document/rgi21-public-accounting-law
https://resourcedata.org/document/rgi21-public-finances-reach-court-of-audit
https://resourcedata.org/document/rgi21-lebanon-and-the-eiti
https://resourcedata.org/document/rgi21-lebanon-and-the-eiti
https://resourcedata.org/document/rgi21-the-decree-no-102892013-on-petroleum-activities-regulations
https://resourcedata.org/document/rgi21-the-environmental-and-social-impact-assessment-study-for-the-exploration-dri
https://resourcedata.org/document/rgi21-4--block-4-exploration-eia--full-report
https://resourcedata.org/document/rgi21-the-decree-no-102892013-on-petroleum-activities-regulations
https://resourcedata.org/document/rgi21-block-4-management-plans-vol-2b_x000D__x000D_https://resourcedata.org/d
https://resourcedata.org/document/rgi21-environmental-protection-law-no-444-2002
https://resourcedata.org/document/rgi21-lebanese-constitution_x000D__x000D_https://resourcedata.org/document/rgi2
https://resourcedata.org/document/rgi21-ministry-of-finance-portal
https://resourcedata.org/document/rgi21-total-press-release27-april-2020
https://resourcedata.org/document/rgi21-ministry-of-finance-fiscal-performance-reports_x000D__x000D_https://resourc
https://resourcedata.org/document/rgi21-ministry-of-finance-portal
https://resourcedata.org/document/rgi21-designing-a-fiscal-framework_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-budget-law-2020_x000D__x000D_https://resourcedata.org/document/rgi21-pu
https://resourcedata.org/document/rgi21-budget-law-2020
https://resourcedata.org/document/rgi21-ministry-of-finance-summary-of-fiscal-performance-2019
https://resourcedata.org/document/rgi21-total-press-release27-april-2020
https://resourcedata.org/document/rgi21-ministry-of-finance-general-overview-of-lebanon-national-debt
https://resourcedata.org/document/rgi21-ministry-of-finance-domestic-currency-debt_x000D__x000D_https://resourced
https://resourcedata.org/document/rgi21-a-sovereign-wealth-fund-for-lebanon
https://resourcedata.org/document/rgi21-national-renewable-energy-action-plan-20162020
https://resourcedata.org/document/rgi21-government-of-lebanon-capital-investment-programme
https://resourcedata.org/document/rgi21-ministry-of-finance-portal_x000D__x000D_https://resourcedata.org/document
https://resourcedata.org/document/rgi21-decision-regarding-emissions
Mexico (mining)
2017 RGI Score
1.1 Licensing 52
1.1.2 Cadaster 88
1.2 Taxation 77
1.2.5d 100
1.3 Local impact 57
3.4 Rule of law 60
3.7 Open data 90
PERFORMANCE BANDS
Good
58 59 1 Weak
Poor
49 60 11 Failing
38 49 11
0 0 0
0 0 0
0 0 0
0 0 0
75 88 13
50 50 0
100 100 0
100 100 0
50 100 50
50 67 17
100 100 0
0 0 0
100 100 0
0 . .
33 100 67
100 100 0
0 . .
0 . .
75 75 0
0 0 0
100 100 0
100 100 0
100 100 0
33 10 -23
0 0 0
0 . .
100 20 -80
10 50 40
20 100 80
0 0 0
0 0 0
0 0 0
0 0 0
100 100 0
100 100 0
0 0 0
0 . .
0 0 0
71 85 14
67 80 13
50 50 0
100 100 0
50 90 40
67 80 13
50 50 0
100 100 0
50 90 40
0 100 100
0 100 100
57 57 0
50 50 0
100 100 0
20 20 0
100 100 0
100 100 0
100 100 0
. 100 .
100 100 0
. . .
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
75 60 -15
50 50 0
100 70 -30
39 46 7
50 50 0
50 100 50
50 100 50
. 0 .
. 0 .
20 20 0
20 20 0
. 20 .
100 100 0
100 100 0
100 100 0
0 50 50
0 50 50
75 75 0
100 100 0
50 50 0
0 0 0
0 0 0
25 25 0
50 50 0
0 0 0
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
62 56 -6
75 75 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
75 75 0
0 0 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
49 37 -12
100 . .
100 . .
50 50 0
100 100 0
0 0 0
67 43 -24
100 0 -100
100 80 -20
0 50 50
100 100 0
100 100 0
0 0 0
0 0 0
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
62 62 0
72 70 -2
66 64 -2
80 81 1
48 46 -2
35 42 7
45 39 -6
85 91 6
ANCE BANDS
Scores over 75
Scores 60-74
Scores 45-59
Scores 30-44
Scores under 30
Mexico (mining)



follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license


cover areas/blocks?

given area/block?

licensing process?

terms?



processes?


negotiation rules?



blocks allocated?







companies?














companies?
companies ?


shares?



companies?





disclosed?


disclosed?

disclosed?

disclosed?

development?



plans?

adhered to?

use?








servicing)?


timeframe?



volume?

volume?


government?

by the SOE?



by the SOE?

ventures?
in joint ventures?



conduct?



exports?
readable?



fiscal rule?


audit timeframe?



expenditures?
received?

national debt?



areas?

government?


resource revenues?


stream?





fund?

report?




held?



financial reports?







cover?











identities?



provision?

expenditure


projects?


the sector?
2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
elements.
elements.


format only.
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
known cases.
cases.
to 2019.
C = An SOE.

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
companies.
shares.
authority.
retained by SOEs.
companies.
2016 EITI Standard.





disclosed.
known exceptions.
plans.
plans.
A = Yes, the law specifies procedures governing rehabilitation and closure of extractive projects. B 50
government.
controlling) share.
companies.
companies.
SOE.
2018.
2018.
operations.
operations.
external body.
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
for each sale.
in the aggregate.
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
and exports.
documentation.

JSON).
to the fiscal rule.

governments.
governments.
A = Yes, this formula specifies the amount of revenue received by each subnational government, B 0
A = Yes, for each subnational government the central government has publicly disclosed the D 0
transferred.
A = The most recent publicly available information covers a fiscal year ending in 2019 or 2020. B 80
2018.
A = Yes, the central government has publicly disclosed the amount of revenue transferred by B 50
stream.

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
enter details.


company.
country.

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
company.
country.
to 2019.
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
2018.

2020.
A = Yes, the government or SOE publishes estimates of total carbon and methane emissions B 50
2021 Criteria


resource reserves.


details online.

areas/blocks.
areas/blocks.
process.


any known cases.


government.


CSV, TSV or JSON).

CSV, TSV or JSON).

2020.
companies.
companies.

tax authority.
authority.
2017 or 2018.


publicly disclosed.
publicly disclosed.
management plans.
Yes, a publicly documented policy specifies procedures governing
rehabilitation and closure of extractive projects.

projects.

fiscal year.

received.
No, this formula does not specify the amount of revenue received by each
transferred.
2016, 2017 or 2018.
transferred by revenue stream, covering a fiscal year ending in 2016, 2017 or
2018.

Not applicable.


identities.

identities.
Yes.
Yes.
Yes, the government or SOE publishes some estimates of carbon or methane

emissions, but the disclosure is not comprehensive to understand total
emissions.
2021 Justification
El Artículo 27 de la Constitución Política de los Estados Unidos Mexicanos, establece que la nación tiene la propiedad de los recursos m
metaloides y que tiene derecho a otorgar concesiones para que entidades privadas puedan explotarlas. Cita textual del Artículo 27: “Corr
Nación el dominio directo de todos los recursos naturales de la plataforma continental y los zócalos submarinos de las islas; de todos los
substancias que en vetas, mantos, masas o yacimientos, constituyan depósitos cuya naturaleza sea distinta de los componentes de los terr
los minerales de los que se extraigan metales y metaloides utilizados en la industria; los yacimientos de piedras preciosas, de sal de gema
formadas directamente por las aguas marinas; los productos derivados de la descomposición de las rocas, cuando su explotación necesite
subterráneos; los yacimientos minerales u orgánicos de materias susceptibles de ser utilizadas como fertilizantes; los combustibles miner
petróleo y todos los carburos de hidrógeno sólidos, líquidos o gaseosos; y el espacio situado sobre el territorio nacional, en la extensión y
el Derecho Internacional. […] el dominio de la Nación es inalienable e imprescriptible y la explotación, el uso o el aprovechamiento de l
se trata, por los particulares o por sociedades constituidas conforme a las leyes mexicanas, no podrá realizarse sino mediante concesione
Ejecutivo Federal, de acuerdo con las reglas y condiciones que establezcan las leyes […].”
_x000D__x000D_
De acuerdo a los Artículos 1° y 10 de la Ley Minera, la dependencia encargada de adjudicar las concesiones y asignaciones mineras es la
Economía, mismas que puede solicitar cualquier empresa o persona que desee dedicarse a la explotación minera. Según lo establecido en
reglamento de dicha Ley, dicha solicitud se realiza ante la Dirección General de Minas, de la Secretaría de Economía.
De acuerdo con el Artículo 13 de la Ley de Minería, la Secretaría de Economía debe otorgar concesiones y asignaciones mineras sobre u
primer solicitante en tiempo siempre que cumpla todos los requisitos y condiciones establecidos. Sin embargo, en el mismo artículo tam
que cuando se cancela una concesión minera o cuando se desincorpora una zona reservada (esto significa que ahora se puede explotar la
concesiones mineras se pueden adjudicar mediante concurso, a la mejor propuesta económica. Si bien las concesiones mineras generalm
mediante un proceso por orden de llegada, la ley abre la posibilidad de obtener concesiones a través de un concurso de adjudicación para
esta es la excepción. El Capítulo II del Reglamento Minero también brinda información complementaria adicional sobre el proceso para
concesión.
The last Statistical Mining Yearbook do not contain information on reserves, only about existing operations and concesions.
_x000D__x000D_
No hay datos de divulgación pública sobre las reservas de recursos minerales.
_x000D__x000D_
No hay datos de divulgación pública sobre las reservas de recursos minerales.
El portal CartoMinMex (https://portalags1.economia.gob.mx/arcgis/apps/webappviewer/index.html?id=1f22ba130b0e40d888bfc3b7fb5
secretaría de economía tiene un catastro público con información disponible sobre: tipo de licencias, coordenadas, nombre de la compañ
aplicación, tipo de recurso y área (poligonal).
La secretaría de economía mantiene y hace público el portal CartoMinMex
El registro de CartoMinMex incluye información de bloques asignados y por asignar.
El registro de CartoMinMex incluye los nombres de las empresas que tienen concesión en los bloques específicos
En los Artículos 10 y 11 de la Ley Minera se define quién puede solicitar un título para ejerecer actividades mineras y qué condiciones d
solicitantes; en el caso de un concurso por un terreno libre, en el Art. 13 bis se indica que la autoridad publicará las bases del concurso en
de Federación y se da un contenido mínimo para las mismas. En los Artículos 4, 16, 29 y 31 del Reglamento de esta Ley, se indican los r
interesados deberán cumplir para realizar las solicitudes, así la información mínima que deberá proporcionar la autoridad.
De acuerdo al artículo 29 del Reglamento de la Ley Minera, la convocatoria de un concurso se debe publicar en el Diario Oficial de la Fe
en la cual se debe indicar el lugar, fecha y hora donde se pueden adquirir las bases del concurso. De acuerdo a la Ley de Adquisiciones, A
Servicios del Sector Público, artículo 30, la publicación de la convocatoria se realizará a través de CompraNet y del DOF, y su obtención
obstante, en la ley no se especifica respecto a la publicación gratuita de las bases y requisitos detallados, información que se tiene que co
tener acceso a los detalles (ver página 3 penúltimo párrafo de convocatoria 2018:
http://www.siam.economia.gob.mx/swb/work/models/siam/Resource/404/1/images/Convocatoria%20Concursos%20Mineros%202018_
La Ley de Minería en el Capítulo II proporciona un procedimiento detallado mediante el cual se otorgan las licencias, ya sea mediante un
de llegada o mediante un proceso de licitación abierta. El Reglamento de la Ley de Minería establece todo el procedimiento mediante el
una concesión mediante un proceso de subasta. Esta información se puede encontrar en el Capítulo II del Reglamento. El artículo 29 esta
convocatoria se publicará en el Diario Oficial de la Federación y la información que deberá incluir la convocatoria. Además, el artículo 3
establece que el proceso se desarrollará en 2 fases y establece claramente que el Ministerio de Economía incluirá en las bases de la subas
procedimientos, criterios que deben seguirse para licitar la concesión y mejorar la oferta económica. Además, el artículo 31 también esta
criterios que debe incluir la convocatoria y reglas para el proceso de subasta. Finalmente, la ley establece que la concesión se adjudicará
presente la mejor oferta económica. El proceso de orden de llegada está regulado por el Reglamento de la Ley de Minería. Artículos 16 y
el proceso mediante el cual se adjudica una concesión minera. El artículo 16 establece toda la información que debe presentar el abogado
establece que la información requerida y el comprobante de pago deben enviarse a la unidad administrativa. En este caso, no hay reglas d
proceso es sencillo.
No hay una empresa paraestatal productiva en materia de Minería, si bien existe el Servicio Geológico Mexicano (SGM), no actúa como
como un ente de asistencia técnica, es decir, no participa en la extracción de recursos y no está involucrado en los procesos de la expedic
El gobierno mexicano ha establecido criterios mínimos predefinidos por los cuales las empresas pueden obtener una concesión, proceso
mero acto de solicitar la concesión, con preferencia por orden de llegada. Para ilustrar lo anterior, se desarrollaron textos en lenguaje sen
empresas sepan tanto cómo solicitar un permiso, como los requisitos que deben cumplir. La Guía para solicitar concesiones mineras esta
que debe cumplir una empresa para adquirir una concesión y la Guía de Procedimientos Mineros establece los requisitos que debe cump
realizar actividades mineras. Estos dos son complementarios. El fundamento legal se encuentra en los Artículos 4 y 16 del Reglamento d
The Resource Governance Index evaluates the years 2019 and 2020. The last tender process for mining licenses took place in 2018. If th
processess in 2019 nor in 2021 then this question is inaplicable. By revision of Diario Oficial de la Federación and the Secretary of Ener
tender process have been opened since n
No open tender processess in 2019 or 2020. Not applicable.

De acuerdo con el artículo 13 de la Ley Minera, la Secretaría de Economía debe otorgar concesiones mineras sobre un territorio al prime
tiempo, siempre que se hayan cumplido todos los requisitos y condiciones establecidos, es decir, es un proceso por orden de llegada. Sin
artículo 13 también establece que en el caso de que se cancelen asignaciones mineras o cuando se desincorpore una zona considerada com
se podrán adjudicar concesiones mineras mediante concurso, y que la concesión se adjudicará a la mejor propuesta económica. Sin emba
que sea un proceso abierto, y la autoridad no está obligada a divulgar la lista de empresas participantes de un proceso de licitación de la c
El artículo 69, fracción VIII, inciso d), de la Ley Federal de Transparencia y Acceso a la Información, establece que todas las concesione
públicas, por lo que es en este sentido que el resultado será público una vez otorgada la concesión. No es necesario que la ley sea específ
entendiendo que los ganadores son titulares de la concesión, si bien se puede conocer el listado de los mismos, la ley no obliga a especifi
se obtuvo por concurso o por solicitud, y tampoco existe la obligación de publicar el nombre de los solicitantes o participantes de concur
otorgamiento de la concesión.
De acuerdo con el artículo 52 de la Ley Minera, la Secretaría de Economía debe administrar la cartografía minera para verificar qué lotes
a licencia) son libres. El artículo también establece que toda persona podrá examinar esta cartografía minera. El artículo 94 de la Ley Mi
la cartografía minera será elaborada con información extraída de concesiones, adjudicaciones y reservas mineras; solicitudes que se encu
concesiones adjudicadas -proceso de licitación o directa-, áreas libres, terrenos no liberados, etc. También existen dos leyes de transparen
de Transparencia y Acceso a la Información Pública y Ley General de Transparencia y Acceso a la Información Pública. Ambas señalan
información generada, obtenida, adquirida, transformada o en posesión de los sujetos obligados en el ámbito federal, es pública, y señala
a la misma.
El artículo 30 de la Ley Minera establece que los partícipes de una acción de concesión pueden apelar la decisión y hacerla revisar con b
procedimiento establecido en la Ley Federal de Procedimiento Administrativo. “En caso de haber participante ganador, el fallo o resoluc
deberá pronunciarse por el servidor público competente de la Secretaría y notificarse verbalmente a los presentes en el mismo acto, hacié
acta administrativa firmada por los mismos. El acto de fallo producirá sus efectos en el momento de su notificación a los interesados
<U+200B><U+200B>y podrá ser recurrido para su revisión conforme a lo dispuesto en la Ley Federal de Procedimiento Administrativo
artículos 83 a 96 de la Ley Federal de Procedimiento Administrativo establecen la procedimiento por el cual se puede apelar una decisió
información que debe presentar, a quién, el plazo y los casos en que se revocaría una decisión.
There hasn't been any open call for biddings in 2019 or 2020. The process of allocation of licenses is in a first come, first served basis. S
or registry of companies that have presented requests or offers aside from the ones that have obtained the concession
Entre los años 2019 y 2021 no se produjeron nuevas rondas de licitación para bloques petroleros
Durante 2018 y 2019 estuvo disponible el acceso a las tarjetas del registro público de minería, pero desde 2020, solo hay un punto de acc
información minera de México, que es el portal Cartominmex, donde la información está incompleta, no es descargable, y no se puede e
práctica para realizar análisis serios.
El artículo 32 de la Ley de Responsabilidades Administrativas especifica que los funcionarios públicos deben presentar declaraciones pa
fiscales e intereses. Si bien el artículo 29 de la misma ley preve situaciones de excepción a fines de proteger información personal que co
privacidad o seguridad de los funcionarios, esto no elimina la obligatoriedad de la aplicación del artículo 32.
Si bien en el Artículo 3, fracción III de la Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia I
la definición de “Beneficiario controlador” siendo aquél que por medio de otra o de cualquier acto, obtiene el beneficio derivado de éstos
última instancia, ejerce los derechos de uso, goce, disfrute, aprovechamiento o disposición de un bien o servicio. Sin embargo, las dispos
asociadas a la ratificación de un delito, no se asigna ninguna responsabilidad al posible beneficiario real de declararse e identificarse com
pública la información con respecto a beneficiarios reales, o de realizar una declaración patrimonial respecto de las utilidades obtenidas c
final, ni especificación alguna relacionada con las actividades extractivas.También existen los "Lineamientos para la identificación del p
los que se pone a consideración de las a entidades financieras a identifcar a a la persona física que directa o indirectamente adquiera, sea
cualquier título legal, el 25% o más de la composición accionaria o parte social del capital social de una persona mora (lineamiento 3, in
pautas para realizar este ejercicio, pero no se indica que sea una obligación hacer pública esta información ni se especifica nada sobre em
Ahora bien, desde 2019, en el marco para la Alianza por el Gobierno Abierto, en México se elaboró el cuarto plan de acción, en el cual s
compromiso para divulgación de beneficiarios finales, cuyo objetivo es implementar los Principios de Divulgación de Transparencia de
Finales y contar con un Registro de Beneficiarios Finales aplicable a personas morales mercantiles y civiles de todo el país en 2023. En e
México confirmó su adhesión a estos principios, y además es miembro de la inciativa Eiti (Iniciativa de Transparencia para las Industrias
cual el requisito 2.5 recomienda transparentar información de benficiarios reales. Pero ambas iniciativas están en proceso de implementa
constituyen como exigencias legales.
De acuerdo a la Ley General de Responsabilidades Administrativas (LGRA), artículo 3 fracción VI se define el "conflicto de interés" com
afectación del desempeño imparcial y objetivo de las funciones de los Servidores Públicos en razón de intereses personales, familiares o
los artículos 32 y 33, indican que los servidores públicos están obligados a declarar la situación patrimonial y de intereses. Dichas declar
almacenan en la Plataforma Digital Nacional de la Secretaría Ejecutiva del Sistema Nacional Anticorrupción (Art. 27, LGRA). Al realiza
plataforma "Declaranet", se ingresó a "Registro de Servidores Públicos", donde solo hay búsqueda posible por RFC o nombre de funcion
de interés. Al Ingresar el nombre de un funcionario (Francisco José Quiroga , Subsecretario de Minería), se obtuvo PDF con declaración
No se encontró declaración pública por tema de inversión en específico en compañías mineras, lo que resulta en una búsqueda titánica lo
información.
A pesar de que el plan de acción de EITI presentado por México incluye la divulgación de beneficiarios reales el marco regulatorio actua
contempla la divulgación de este tipo de información.
La Ley Minera sí especifica que las concesiones mineras (títulos) deben estar en el Registro Público de Minería y que pueden ser consult
persona (Art. 46 y 48) aunque éste no se divulga ni está disponible de forma proactiva. También están los artículos 3 y 117 de la Ley Fed
Transparencia y Acceso a la Información Pública, que establece que la información de los registros públicos debe ser accesible para todo
solicite.
El presidente se ha mantenido firme en sus intenciones de no otorgar nuevas concesiones mineras desde su asentimiento al poder en 201
Cartominmex no muestran información de contratos firmados recientemente desde 2019
No existen más que las listas desactualizadas e incompletas que se alojan en los portales de datos abiertos y de la Dirección general de M
documentos ni expedientes disponibles sobre concesiones vigentes.
De acuerdo con el artículo 53 de la Ley Minera, la Secertaría de Economía (SE) puede realizar visitas de inspección a los lugares donde
concesiones mineras. Para ello, asignará uno o más inspectores. De hecho existe el puesto de Director de Revisión de Obligaciones
(http://www.siam.economia.gob.mx/es/siam/DRO#) y durante 2019 estuvo disponible el archivo de Informes de Inspección a las conces
SE en formato excel, pero ya no está disponible. Entonces podemos decir, que la SE es la encargada de realizar dichas visitas, aunque no
comprobación o información de respaldo de este hecho.
Según la Ley Minera (artículo 7 VI), la Secretaría de Economía es la única institución encargada de adjudicar una concesión. La decisión
ratificada por la Cámara de Diputados ni el Senado. Para llegar a esta respuesta, se revisaron las siguientes leyes y artículos: Ley Minera
Reglamento de la Ley de Minería - artículos 16 a 28. No se encontró alguna otra información que sugiriera que las concesiones deban se
Legislativo.
Según el artículo 27 de la Ley Minera, el titular de una concesión minera está obligado a pagar los derechos mineros. La ley que regula l
mineros es la Ley Federal de Derechos bajo el capítulo XIII. De acuerdo con la Ley Federal de Derechos (LFD), un concesionario debe p
meses una cierta cantidad por cada hectárea. El monto que deben pagar por hectárea se establece en el artículo 263 de la LFD, que es una
hectárea pero varía según el año de videncia en el que se encuentre. Por ejemplo, el primer y segundo año de vigencia, se pagan $7.56 pe
hectárea, la cantidad máxima es de $165.32 por hectárea, a partir del onceavo año de vigencia en adelante. El artículo 264 de la misma le
este pago debe realizarse en enero y junio de cada año. Las asignaciones mineras también pagarán la misma cantidad establecida en el ar
partir del segundo año. Los titulares de concesiones y adjudicaciones mineras también deben pagar, pero anualmente, el derecho minero
268), que es el 7,5% de la diferencia entre los ingresos obtenidos por la venta de minerales y las deducciones permitidas. Las deduccione
establecidas en la Ley del Impuesto sobre la Renta. Los concesionarios que no realicen proyectos de exploración y explotación por 2 año
durante los primeros 11 años de vigencia de la concesión, pagarán el derecho minero adicional (artículo 269). Este es el 50% del monto e
artículo 263, fracción VI, que es el máximo de $165.32 pesos por hectárea, es decir pagarán $82.66 pesos por hectárea.
El gobierno publica información agregada sobre el volumen y valor de la producción por tipo de mineral, y se puede consultar en el port
Geológico Mexicano (SGM) http://www.sgm.gob.mx/SINEMGobMx/produccion_minera.jsp, pero su actualización es hasta 2019. De ca
despliegan gráficas con porcentajes y tablas de datos, indicando fecha volumen y valor, pero solo son descargables las gráficas y no así l
Anuario Estadístico de la Minería Mexicana, edición 2019, hay datos hasta 2018, e indican el volumen de producción por tipo de minera
menciona el nuúmero de proyectos con inversión extranjera. Lo mismo en el portal de datos abiertos, hay dos listados en excel con produ
mineral y otro por entidades. También en la página del INEGI se encuentran datos de producción por mineral. Pero ni en el portal del SG
en los listados de excel ni en el portal de INEGI, se desagrega la información por empresa ni por proyecto.
Los datos encontrados contienen información de 2019, la justificación de respaldo es la misma que en la pregunta 1.2.1a. Desafortunada
información desagregada por proyecto ni por empresa.
Hay dos listados de volumen de producción por producto y entidad en el portal de datos abiertos (https://datos.gob.mx/busca/dataset/anu
la-mineria-mexicana) que erstán en formato tabular CVS.
En el portal de datos abiertos, hay un documento con el valor de las exportaciones de 66 minerales, metálicos y no metálicos, actualizado
formato tabular CVS.
La balanza exportadora presentada por el Banco de México incluye dato sobre exportaciones petroleras y no petroleras. Mineríoa aparec
combinado con el sector manofactura.
El archivo está disponible en formato tabular CVS.
La Constitución de los Estados Unidos Mexicanos (Art. 74, fracción VI), la Ley General de Contabilidad (Art. 46 y 53), la Ley Federal d
de Presupuesto y Hacienda (Art. 12), establecen que el gobierno debe revelar los ingreso que obtienen. En este sentido, las empresas min
mismas obligaciones de divulgación de pagos que cualquier otra empresa que desarrolla una actividad privada. Sin embargo, ninguna ley
pagos del sector minero (concesiones mineras, Impuesto Sobre la Renta y el Impuesto al Valor Agregado) se presenten de manera desag
no hay forma de cotejar los pagos con las hectáreas empleadas por cada empresa minera, ni la cantidad de oro, plata y platino explotados
leyes vigentes no establecen específicamente que el gobierno deba publicar información sobre la base sobre la cual se deben pagar los de
establece la información que debe incluirse en la Ley del Impuesto Sobre la Renta y aunque sí incluye derechos (artículo 40), no establec
mineros deban ser específicamente mencionados.
La información está disponible en forma agregada, solo se identificó el acumulado por sector, y el acumulado por tipo de ingreso. Los da
están dispersos, es decir, no están juntos en la misma fuente, por lo que hay que realizar una búsqueda minuciosa en al menos cinco sitio
datos para tener la información completa. Para el año 2019, aún se encontraron los ingresos por tipos de derecho minero en el Informe T
Trimestral:_x000D__x000D_
(http://omawww.sat.gob.mx/gobmxtransparencia/Paginas/itg.html), en la sección base de datos, pestaña VI.2 “Derechos Mineros”. Pero
2020, solo se identifican los ingresos mineros por los impuestos ISR e IVA, los cuales se presentan de forma agregada por sector económ
proyecto, ni por por empresa o por entidades federativas. Preocupa que los informes trimestrales del 2020 no indiquen la información de
derehcos mineros, existen los rubros "otros" y "derechos" no petroleros, pero no se esepecifica si hay información minera, y no se identic
ingreos mineros, ni siquiera de forma agregada._x000D__x000D_
En el portal de Transparencia Presupuestaria los datos de ingresos no hay datos de 2019 ni 2020, solo hay datos de egresos y otros. Las e
en México pagan varios derechos al gobierno por concesiones mineras que son relacionados con la cantidad de hectáreas involucradas y
extraordinarios adicionales que son un porcentaje de las utilidades, por un lado, y un porcentaje sobre las ventas de oro, plata y platino. A
ISR e IVA como lo hacen otras empresas Como se indicó, solo es posible saber cuánto recibe el gobierno en total por derechos mineros,
IVA, sin embargo, esta información no está desagregada ni por proyecto o empresa._x000D__x000D_
Se buscó en al menos 5 portales de la Secretaría de Hacienda: sat.gob.mx, finanzaspublicas.hacienda.gob.mx, transparenciapresupuestari
Estadísticas Oportunas de Finanzas Públicas y https://www.cuentapublica.hacienda.gob.mx._x000D__x000D_
Se encontraron los datos agregados para 2019. Los insumo y justificación de esta respuesta son los mismos que para la pregunta 1.2.4a. P
informes trimestrales del 2020 no indiquen la información de ingresos por derehcos mineros, existen los rubros "otros" y "derechos" no p
se esepecifica si hay información minera, y no se identica cada uno de los ingreos mineros, ni siquiera de forma agregada.
Dado que los datos más recientes son los informes trimestrales de 2020, y esto no identifican los ingresos mineros por tipo de pago, se co
respuesta "D".
En México, las empresas mineras no están bajo un régimen fiscal especial ni tienen que pagar un impuesto a la renta especial. Las socied
cualquier otra sociedad y se rige por la Ley del Impuesto Sobre la Renta. Esta ley establece en el artículo 9 que las empresas deben pagar
utilidad (ingresos menos deducciones). La ley también establece claramente las cosas que las empresas pueden deducir y en qué porcenta
impuesto, las empresas deben pagar “derechos” que se encuentran regulados por la Ley Federal de Derechos en el capítulo XIII, artículo
artículos establecen claramente los porcentajes y método que deben seguir las empresas para estimar el monto de recursos que deben pag
En lo que respecta al sector minero de México, las empresas mineras tienen que pagar derechos por la extracción de minerales y estos es
Ley Federal de Derechos. En 2014 se establecieron dos nuevos derechos que podrían considerarse regalías: Derecho Minero Especial (A
titulares de concesiones y licencias mineras deberán pagar el 7.5% sobre la diferencia obtenida entre los ingresos y las deducciones perm
establece qué deducciones son posibles. Derecho Extraordinario de Minería (Artículo 270) - los titulares deben pagar el 0.5% de los ingr
la enajenación de oro, plata y platino. Estos 2 derechos operan como regalía porque este derecho se calculará tomando en consideración
obtenidos por la venta de estos metales, y es independiente del número de concesiones y asignaciones que tenga el titular. Además, la Le
Derechos establece cómo las empresas deben estimar el monto que deben pagar cada año.
De acuerdo al Artículo 10 de la Ley Minera, la exploración y explotación de los minerales, sólo podrá realizarse por personas físicas de n
mexicana, ejidos y comunidades agrarias, pueblos y comunidades indígenas a que se refiere el artículo 2o. Constitucional reconocidos co
Constitución y Leyes de las Entidades Federativas, y sociedades constituidas conforme a las leyes mexicanas, mediante concesiones min
la Secretaría. El estado solo actúa en la exploración con objeto de identificar y cuantificar los recursos minerales potenciales de la Nació
Servicio Geológico Mexicano, por medio de asignaciones mineras. Si bien, el Artículo 8 de la Ley de Presupuesto y Responsabilidad Ha
que el Ejecutivo Federal, a través de la Secretaría de Hacienda, puede autorizar la participación del Estado en empresas, emprendimiento
en su constitución, aumento de capital o en la adquisición total o parcial de ellos, esto solo aplica en los términos establecidos en la Ley
Entidades Paraestatales. Es decir, la explotación minera en México está totalmente privatizada y es en ese sentido que no se considera la
equidad estatal para este sector. En este sentido, el régimen fiscal que les aplica es el de cualquier empresa que opere en el país, con la sa
deben pagar ciertos derechos adicionales. Por esta razón, la respuesta que se eligió es d. Para llegar a esta respuesta, se revisaron las sigu
del Impuesto sobre la Renta, Ley Federal de Derechos, Ley de Minería y la Ley de Presupuesto y Responsabilidad Hacendaria.
El sector minero en México opera como cualquier otra empresa y por ello no se encuentra bajo ningún tipo de régimen fiscal especial. En
impuestos que debe pagar una empresa se encuentran bajo la Ley del Impuesto Sobre la Renta en su artículo 140. En lo que respecta a la
fiscales, las empresas deben retener el 10% de los dividendos pagados a residentes en México o un país extranjero. En cuanto a la invers
la industria minera se determina el 12% de deducción de impuestos en el artículo 35.
El sector minero en México está privatizado y es en este sentido que la Ley Minera no contempla la posibilidad de acuerdos de producci
acuerdo con la ley, solo el Servicio Geológico Mexicano (artículo 9) puede participar en fondos de inversión de riesgo compartido, pero
exploración.
La entidad encargada de recaudar impuestos y derechos es la Secretaría de Hacienda y Crédito Público, y lo hace a través del Servicio de
Tributario (Servicio de Administración Tributario, SAT).
Las empresas mineras en México tienen que pagar derechos establecidos en la Ley Federal de Derechos y también el impuesto sobre la r
otros. De acuerdo con los artículos 2 y 5 de la Ley de la Tesorería de la Federación, estos recursos los concentra la Tesorería en una cuen
posteriormente estos recursos se distribuyen de acuerdo al Presupuesto Federal Aprobado. El artículo 7 de la Ley Federal de Derechos, e
entidades de la Administración Pública Federal deben informar a la Secretaría de Hacienda el monto de los ingresos obtenidos por derec
depositados en Hacienda durante el pasado ejercicio.
De acuerdo con el artículo 31 de la Ley Federal de Administración Pública, fracc. IV, la Secretaría de Hacienda tiene la responsabilidad
supervisar las auditorías internas, transversales y externas. Las auditorías las realiza el Servicio de Administración Tributaria, según lo e
Reglamento Interior del Servicio de Administración Tributaria (artículo 2, 22). También establece, en su artículo 16 fracciones I y VII, q
Administración General Tributaria será la encargada de revisar las declaraciones tributarias, comprometiéndose auditorías, visitas y aseg
contribuyentes estén pagando la cantidad de impuestos que tienen que pagar. Aunque la ley no especifica la obligación de auditar especí
extractivas o mineras, estas empresas operan como cualquier otra empresa porque tienen que pagar impuestos sobre la renta e IVA.
De acuerdo a la Ley de Fiscalización y Rendición de Cuentas de la Federación, artículos 1 al 4, la Auditoría Superior de la Federación (A
responsable de realizar las auditorías correspondientes a las instituciones de gobierno que manejan recursos federales, como "entidades f
Servicio de Administración Tributaria (SAT) es una entidad fiscalizada por lo que es auditado por la ASF anualmente.
En la página de la Auditoría Superior de la Federación, existe una sección de informes de auditoría

(https://www.asf.gob.mx/Section/58_Informes_de_auditoria), en la cual el último periodo reportado es del ejercicio 2019. Si bien en el e
“informes individuales”, se encontraba un apartado específico para derechos mineros (72-GB), en el informe de 2019 corresponde a otro
alguno relacionado a los derechos mineros. Cabe mencionar, que anualmente se realizan tres auditorías (tres entregas) y en el 2019 solo
segunda entrega y no la primera.
El status de México es pendiente de ser validado. Sí es un país que ingresó a EITI y obtuvo valiudación en 2016. La ratificación del cum
informe pero fue suspendido por algunos meses durante el año 2019. Queda pendiente su validación para 2020.
Los informes que México ha emitido en el marco del estándar EITI, corresponden a los años fiscales 2016, 2017 y 2018.
El artículo 37 fracción II de la Ley de Minería establece que los concesionarios deben acatar las normas y disposiciones mexicanas sobre
ecológico y protección ambiental. La Ley General de Equilibrio Ecológico y Protección al Medio Ambiente (LGEEPA), artículo 28, esta
evaluación de impacto ambiental es un procedimiento mediante el cual la SEMARNAT (Secretaría de Medio Ambiente y Recursos Natu
condiciones para proteger el medio ambiente de determinadas actividades que pueden ocasionar un desequilibrio ecológico. El artículo ta
que quienes realicen exploración y explotación minera requieren autorización previa de la SEMARNAT. El artículo 30 establece que, pa
autorización de la SEMARNAT, los interesados deben presentar un Manifiesto de Impacto Ambiental (MIA). Este informe debe incluir
sobre los ecosistemas, medidas preventivas y de mitigación. Cuando se considera una actividad de alto riesgo, debe incluir una evaluació
tipo de requisito es el informe preventivo (Art. 31), que se presenta en caso de que existan normas oficiales mexicanas u otras disposicio
emisiones, los vertidos, el uso de los recursos naturales y, en general, todos los impactos ambientales relevantes que pueden producir las
actividades.
En la Ley General de Equilibrio Ecológico y Protección al Ambiente (LGEEPA), artículos 31 y 34 se establece que la Semarnat publicar
(Gaceta Ambiental) el listado de los informes preventivos y las manifestaciones de impacto ambiental (MIA), así como sus autorizacione
documentos estarán disponibles al público; además, el promovente del proyecto deberá publicar a su costa, un extracto del proyecto de la
en un periódico de amplia circulación en la entidad federativa de que se trate. En el capítulo II de la LGEEPA, título quinto, que se centr
información ambiental, se indica que el acceso es por solicitud, con motivo justificado y cuyos costos deben ser cubiertos por el solicitan
artículo 159bis establece que la Semarnat desarrollará una plataforma denominada Sistema Nacional de Información, donde se pondrán a
público informes e inventarios de recursos naturales. Además de lo anterior, la Ley Federal de Transparencia y Acceso a la Información
69, fracción VII, inciso L, establece que las EIA y sus resoluciones deben estar a disposición del público. Dada la información anterior,
que la disponibilidad sea digital en un portal web, y en la práctica dicha disponibilidad puede ser en físico a través de una solicitud de in
embargo, algunas MIA y resolutivos de autorización están disponibles en dos portales web: Consulta tu trámite de Semarnat:
https://apps1.semarnat.gob.mx:8443/consultatramite/inicio.php; y Consulta Pública del Instituto Nacional de Acceso a la Información (IN
https://consultapublicamx.inai.org.mx/vut-web/faces/view/consultaPublica.xhtml#inicio._x000D__x000D_
En el primero no es posible hacer la busqueda por sector, es decir, se tiene que conocer la entidad y la fecha de ingreso o la clave del pro
tener acceso a los documentos. No existe una base de datos integrada accesible, descargable y actualizada, o un repositorio público, con
integradas de estos documentos.
Ni la Ley Minera ni sus reglametos contemplan la elaboración de un estudio o evaluación en materia de impacto social. México ha suscr
de OIT pero no ha implementado una ley para el sector minero que reglamente su aplicación. El derecho internacional es subsidiario de l
nacional
No existe la figura de EIS en la minería de México.
La disponibilidad de evaluaciones de impacto ambiental entre 2019 y 2020 es dispersa. Solo 3 de 10 evaluaciones se encuentran disponi
2019. En 2020 al menos un estudio no se encuentra disponible. La situación es similar antes del año 2019
No se encontraron estudios de impacto social por proyectos mineros, ni se han encontrado previamente. Se desconoce si se realizan o no
buscó en el portal de datos abiertos del gobierno federal, en la página de la Secretaría de economía específicamiente en la Dirección Gen
Sistema Integral de Administración Minera (http://www.siam.economia.gob.mx/#) y del Servicio Geológico Mexicano.
La Ley General de Equilibrio Ecológico y Protección al Ambiente (LGEEPA) en sus artículos 28, 30 y 31, establece que para las activid
requiere obtener un permiso de la Secretaría de Medio Ambiente y Recursos Naturales (SEMARNAT), así como un estudio de evaluació
ambiental llamado Manifestación de Impacto Ambiental(MIA) o un Informe Preventivo (IP) dependiendo de las actividades en los casos
Esta evaluación debe incluir el efecto sobre el ecosistema y también debe incluir medidas preventivas y de mitigación para evitar y reduc
negativo en el medio ambiente. En el reglamento de la misma ley, en materia de impacto ambiental, se indica la obligación sobre las med
en sus artículos: 3° fracción XIV, 12 fracción VI y 13 fracciónes V y VI. Además, se promueve un guía para elaborar este estudio por se
solicita incluir un capítulo específico de identificación de impactos y otro con las medidas de prevención, mitigación y compensación as
ejemplo de gua para el sector minero, aunque no es vinculante.
Las manifestaciones de impacto ambiental (MIA) deben estar incluidas en el EIA de acuerdo a disposición de la Ley General de Equilibr
Protección del Ambiente (LGEEPA). El quinto título capítulo II establece disposiciones del derecho a la información ambiental e indica
por solicitud con motivo justificado y cuyos costos deben ser cubiertos por el participante. demás de lo anterior, la Ley Federal de Trans
la Información Pública, artículo 69, fracción VII, inciso L, establece que las EIA y sus resoluciones deben estar a disposición del público
planes de mitigación que se mencionan en las MIA, pero se entregan como un anexo. Ahora bien, la disponibilidad no es sinónimo de di
y este ejercicio como tal no se observa más que en la publicación de la gaceta oficial, donde aparecen los estatus de los trámites, pero no
expedientes.
Dado que estos planes son parte de las MIA, al no estar una MIA publicada, tampoco lo estan las medidas de mitigación propuestas. Por
argumentación de esta respuesta se respalda con los anexos de la respuesta 1.3.2.a.
En el artículo 161 de la LGEEPA, se establece que la Semarnat realizará inspecciones y verificará que se cumplan las disposiciones cont
ambiental, de no hacerlo se deben imponer las sanciones correspondientes (Art. 169). Las empresas deben cumplir con los términos y co
establecidos en las autorizaciones de impacto ambiental, lo que incluye mecanismos de mitigación. Los artículos 171 al 174 de la LGEE
distintas sanciones administrativas que se pueden imponer a quienes violen la ley ambiental. Estos incluyen multas económicas, remoció
exigencia de compensaciones, etc. Las sanciones dependerán de la gravedad de la infracción. Además, existe la Ley Federal de Responsa
que sanciona tanto el daño ambiental como la no prevención del mismo (artículos 1, 4 y 10). Además, en el Código Penal Federal, se señ
penales y administrativas por incumplimientos ambientales (Artículos 414 al 423, en particular el 420 Quáter).
En el reglamento de la LGEEPA en materia de impacto ambiental, artículo 13 fracción VI, se indica que la Manifestación de Impacto Am
que es el estudio que se ingresa para obtener permiso ambiental, debe contener estrategias para la prevención y mitigación de impactos a
acumulativos y residuales; y lo mismo en el artículo 30, fracción III inciso e), para los informes preventivos. Además, en el artículo 18 s
de riesgo para visualizar peligros posibles y proponer medias de prevención. En caso de ser autorizados, se emite un resolutivo con cond
cumplimiento, siendo una de ellas, la de cumplir con todas las medidas de prevención, mitigación y compensación propuestas en los estu
del promovente dar cumplimiento a dichas condicionantes, de acuerdo al artículo 28 de la Ley General del Equilibrio Ecológico y Protec
(LGEEPA) y al artículo 45 de su reglamento. No obstante no está explícito en la ley que el cierre de actividades mineras y abandono del
proyectos de rehabilitación específicos, sino que son propuestas del promovente que se incluyen por proyecto en cada uno de los EIA. O
en el resolutivos de autorización del proyecto, alguna de las condicionantes solicite adoptar medidas específicas o pedir al promovente e
específico de cierre de minas, pero esto no es una regla. Por otra parte existen las siguientes normas oficiales mexicanas (NOM) para el c
mineros: NOM-157-SEMARNAT-2009, Que establece los elementos y procedimientos para instrumentar planes de manejo de residuos
155-SEMARNAT-2007, Que establece los requisitos de protección ambiental para los sistemas de lixiviación de minerales de oro y plat
SEMARNAT-2011, lo mismo para la lixiviación de cobre y la NOM-147-SEMARNAT/SSA1-2004 para remediación de suelos.
No se tiene acceso público a dicha información, por lo que se desconoce ssi se apegan o no a los procedimientos. La rehabilitación y cier
materia ambiental, es parte de las condicionantes que se desprenden de la autorización de la MIA. Si bien el promovente está obligado a
de Cumplimiento, en los cuales haga constar el cumplimiento de estas condicionantes, dichos informes no están públicos de forma proac
hay que solicitarlos. Sin embargo, las respuestas varían de no contar con el documento, o de ir a las oficinas de la entidad correspondient
documento. Además, como se mencionó en la respuesta 1.3.5b, existen Normas Mexicanas (NOM-157-SEMARNAT-2009, Que estable
procedimientos para instrumentar planes de manejo de residuos mineros; NOM-155-SEMARNAT-2007, Que establece los requisitos de
ambiental para los sistemas de lixiviación de minerales de oro y plata, NOM-159-SEMARNAT-2011, lo mismo para la lixiviación de co
SEMARNAT/SSA1-2004 para remediación de suelo) que regulan el manejo de residuos y remediación de suelos, mismos que cuyo cum
vigilado a través de los informes cumpliento a los que no se tiene acceso.
De acuerdo con la Ley Minera, artículo 6, la minería es considerada una actividad de utilidad pública, y se le da preferencia por encima d
considerados como tal, por lo que, en su caso, se procede a la expropiación y ocupación temporal (artículo 1 y 2bis de la Ley de Expropi
respectivamente). De hecho, el artículo 19 fracción IV de la misma ley, indica que es derecho de las concesiones mineras obtener la expr
ocupación temporal o constitución de servidumbre de las tierras indispensables para realizar las obras y trabajos de exploración, explotac
como para el depósito de movimientos de tierra, relaves, escorias y engrasadores, así como para constituir servidumbres subterráneas a tr
mineras. Sobre la compensación, el artículo 25 del Reglamento de la Ley Minera, indica que quienes emprendan la exploración o explota
deben pagar al propietario del terreno las compensaciones o regalías que se pactaron y que estas deben ser mayores a la tasación realizad
Administración y Avalúos de Bienes Nacionales (INDAABIN) -esta es la institución federal que valora el valor de un bien nacional- par
ocupar el terreno temporalmente. Los artículos 53, 54 y 55 del mismo reglamento establecen los criterios para determinar el valor de la i
artículo 2-bis de la Ley de Expropiación también establece que los propietarios deben ser compensados por la expropiación temporal o d
tierra. El artículo 20 complementa el artículo 2 y añade que los propietarios también deben ser indemnizados por los daños. Hasta ahora,
lineamientos que regulen el reasentamiento.
De acuerdo con la Ley Minera, artículo 6, la minería es considerada una actividad de utilidad pública, por lo que se da preferencia al uso
que se procede a la expropiación y ocupación temporal (artículo 1 y 2bis de la Ley de Expropiación respectivamente). De hecho, el artícu
de la misma ley, indica que es derecho de las concesiones mineras obtener la expropiación, ocupación temporal o constitución de servidu
indispensables para realizar las obras y trabajos de exploración, explotación y beneficio. , así como para el depósito de movimientos de t
escorias y engrasadores, así como para constituir servidumbres subterráneas a través de parcelas mineras. Sobre la compensación, el artíc
Reglamento de la Ley de Minería, indica que quienes emprendan la exploración o explotación de minerales deben pagar al propietario de
compensaciones o regalías que se pactaron y que estas deben ser mayores a la tasación realizada por el Instituto de Administración y Av
Nacionales (INDAABIN), esta es la institución federal que valora el valor de un bien nacional, para que puedan ocupar el terreno tempor
artículos 53, 54 y 55 del mismo reglamento establecen los criterios para determinar el valor de la indemnización. El artículo 2-bis de la L
Expropiaciones también establece que los propietarios deben ser compensados <U+200B><U+200B>por la expropiación temporal o def
El artículo 20 complementa el artículo 2 y añade que los propietarios también deben ser indemnizados por los daños. Hasta ahora, no hay
regulen el reasentamiento.
En lo que respecta al sector minero, el gobierno mexicano no tiene ningún tipo de propiedad sobre una empresa que realiza explotación m
de Relación de Entidades Paraestatales que se publicó en el Diario Oficial de la Federación (DOF) a mediados del 2020, no se incluye ni
minera. Al revisar el listado de empresas mineras que operan actualmente en el país se puede ver que ninguna de estas es una empresa es
indicó y fundamentó en la respuesta 1.2.5c, el sector minero en México es privado y por lo tanto el gobierno no tiene participación en las
sector minero.
No hay EPE en el sector minero. El Servicio Geológico Mexicano (SGM), es un organismo público descentralizado del Gobierno Federa
jurídica y patrimonio propios, regido por la Ley Minera y adscrito sectorialmente a la Secretaría de Economía a través de la Subsecretarí
objetivo es promover el mejor aprovechamiento de los recursos minerales y generar la información geológica básica de la Nación, más n
producción minera (Ley Minera, Artículo 9, fracción de la I a la XXVI).
No existe una EPE minera que realice dichas transferencias.

No existe una EPE minera.
Error in column D







En México existen dos portales principales enfocados al sector minero: uno es el Sistema de Administración Minera (Sistema de Admini
SIAM), ahora respaldado solo por el portal “Cartominmex”:_x000D__x000D_
(https://portalags1.economia.gob.mx/arcgis/apps/webappviewer/index.html?id=1f22ba130b0e40d888bfc3b7fb5d3b1b) y el otro es el de
Geológico Mexicano (SGM) https://www.gob.mx/sgm#2017. En ninguno de los dos portales anteriores hay información completa sobre
mineras en México. También está el portal de “Datos abiertos”, https://datos.gob.mx/, que no es en específico del sector minero, pero pu
que en este portal se pueden realizar búsquedas por dependencia u organismo de gobierno. En este portal, las dependencias alojan inform
en formato a vierto, pero no significa que se ingrese toda la información generada por las dependencias. Además, se han realizado búsqu
noviembre y diciembre de 2020 para este cuestionario, y los enlaces, archivos, búsquedas no están disponibles y resultan en un mensaje
disponibilidad. Otro sitio que podría ser un repositorio de los datos mineros de reservas, producción y exportaciones es el de Eiti México
https://eiti.transparenciapresupuestaria.gob.mx/swb/eiti/mineria, pero de entrada no contiene datos de reservas ni exportaciones, y la info
producción no está actualizada a 2019. Como se puede ver, no toda la información minera que existe disponible, y la que sí está pública,
está integrada en un solo portal, es decir, no existe un portal de datos en línea que contenga información de reservas mineras, la informac
esta pregunta (es decir, reservas, minerales producidos cada año, valor de los minerales, entre otros). El sitio web de SIAM solo proporci
sobre volumen y valor y producción por estado. Y el SGM incluye la información más actualizada por mineral y también proporciona un
estadístico anual que incluye información sobre producción, exportaciones, valor y volumen. La información sobre producción y exporta
encontrar en el sitio web del Instituto Nacional de Estadística y Geografía, como se indicó en la sección 1.2.1, pero no hay información
reservas._x000D__x000D_
No existe tal portal, pero los portales existentes contienen datos dispersos e incompletos y no todos están actualizados.
De los portales existentes, solo el de datos abiertos contendría información legible por máquinas, sin embrago, dicho portal no contiene t
requerida y desde hace un mes no funcionan los accesos a la información.
En el portal de datos abiertos, la información disponible esta bajo licencia abierta: https://datos.gob.mx/libreusomx, pero no integra la in
requerida y lleva varios meses presentando fallas de acceso.
De acuerdo con el Capítulo II de la Ley Federal de Presupuesto y Responsabilidad Hacendaria, se establece una regla de balance estructu
busca mejorar la posición fiscal cuando la actividad económica es mayor de lo esperado mediante la limitación de gastos. De acuerdo co
criterios generales de economía política establecerán las medidas de política fiscal que se utilizarán para el logro de los objetivos, estrate
como las acciones que correspondan a otras políticas que impacten directamente en el desempeño de la economía. Además, el document
propuestas para hacer frente a los costos fiscales futuros de las iniciativas legislativas o de decreto relacionadas con las líneas generales d
que es importante mencionar es que la ley establece un límite a los gastos corrientes. El artículo 17 establece que el decreto presupuestar
al equilibrio presupuestario; y que el límite máximo de gasto estructural corriente es el gasto de la última cuenta pública disponible al mo
el paquete económico, más un incremento real anual que debe ser menor que la tasa anual de crecimiento potencial del producto interno
embargo, señala que debido a las condiciones económicas y sociales del país se permite un déficit. En este caso, el gobierno debe indicar
requerido, la justificación del caso excepcional y el tiempo que tardará en devolverlo.
En el artículo 74 fracción VI, de la Constitución Política de los Estados Unidos Mexicanos, se establece que la revisión de la cuenta públ
por la Cámara de Diputados a través de la Auditoría Superior de la Federación (ASF). Si aparecieran discrepancias entre los montos corr
ingresos o egresos, en relación a los conceptos y las partidas respectivas o no existiera exactitud o justificación en los ingresos obtenidos
incurridos, los pasivos se determinarán de conformidad con la ley. Mientras que en el artículo 79 se indica que la ASF, tendrá autonomía
en el ejercicio de sus atribuciones y que podrá iniciar el proceso de fiscalización a partir del primer día hábil del siguiente ejercicio fiscal
que las observaciones o recomendaciones que, en su caso, deban referirse a la información final presentada en la cuenta pública. Por otro
Fiscalización y Rendición de Cuentas de la Federación, en la que se regulan los artículos constitucionales antes mencionados, indica en e
auditoría de la cuenta pública que realiza la ASF se realiza posteriormente al final de cada ejercicio fiscal, tiene carácter externo y por tan
forma independiente y autónoma de cualquier otra forma de control o fiscalización que realicen los órganos de control interno.
En el presupuesto de Egresos de la Federación para el Ejercicio Fiscal 2019 se calculó la cantidad de $ 5,838,059.7 millones de pesos, ta
neto como ingresos aprobados y se previó un déficit presupuestario de $398.4 mil millones pesos, de acuerdo a lo establecido en el Art. 1
decir, para el balance presupuestario sin inversión, se estableció como meta un nivel de equilibrio, mientras que para el balance presupue
déficit de 2.3% del PIB. El gasto neto total fue de $5,838,059.7 millones de pesos, teniendo un superávit del 0.4%.
El informe de auditoría más reciente, corresponde a la segunda entrega del año fiscal de 2019 y la ASF publicó el correspondiente en su
octubre de 2020.
No se encontraron tales proyecciones de ingresos por recursos mineros, se reportan aumentos en los precios de ciertos metales, pero no s
sobre ingresos futuros. Se revisaron los documentos de pre-criterios de 2019 y de 2020, así como la Ley federal de Ingresos tanto para 20
2020
Cada año, el gobierno publica la Propuesta de Presupuesto y la Iniciativa de Ingresos durante la presentación del presupuesto. Y luego, u
presupuesto nacional, se publica la Ley de Ingresos y el Presupuesto. Las propuestas 2019 y 2020 se publicaron en el sitio web del Presu
federales (PEF): www.ppef.hacienda.gob.mx y se publicó el presupuesto aprobado en el Diario Oficial de la Federación (DOF):
En abril de 2020, la Secretaría de Hacienda dio a conocer públicamente el Informe para el año fiscal 2019. Este informe está integrado p
volúmenes. El Volumen 1, contiene un resumen de los principales resultados del año fiscal, que incluye información sobre ingresos, proy
macroeconómicas e información amplia sobre los gastos. Los volúmenes II al VIII contienen información desagregada de todos los gasto
administración pública, empresas estatales, entidades autónomas, poder judicial, legislativo, entre otros, a lo largo del ejercicio.
La información presupuestaria contenida en el portal de cuentas públicas 2019 incluye ingresos a la federación provenientes de recursos
la consulta e el Tomo II de la Cuenta Pública 2019.
El Informe más reciente publicado en el portal de la Cuenta Pública, incluye la información más reciente sobre el nivel de deuda pública
el porcentaje del PIB que representa, y la estructura de corto o largo plazo. Los informes mensuales y trimestrales al Congreso de la Unió
proporcionan información sobre la deuda. La última información disponible de la cuenta pública corresponde al año completo de 2019, d
mensuales al Congreso de la Unión, el último corresponde al mes de octubre de 2020.
La información disponible de la deuda pública expresa la deuda interna en millones de pesos y la deuda externa en millones de dólares, y
deuda tanto bruta como neta, está expresada tanto en pesos mexicanos como en dólares estadounidenses. En el informe al Congreso de la
2020, la deuda interna neta es de $6,909,601.8 millones de pesos, y l deuda externa neta es de $108,452.7 millones de dólares, ascendien
de $9,204,981.5 millones de pesos o bien, $434,919.4 millones de dólares de duda pública.
(https://www.finanzaspublicas.hacienda.gob.mx/work/models/Finanzas_Publicas/docs/congreso/fp/2020/FP_202010.pdf) _x000D__x00
El artículo 2 de la Ley de Coordinación fiscal señala que el total de la bolda de recursos públicos se distribuye entre entidades subnacion
Federal de Derechos, en el artículo 263 incluye una fórmula para transferir los fondos recaudados del derecho sobre minería en base a la
concesionada por actividad minera. Las transferencias son independientes a la producción o rentas generadas sobre el territorio. Sin emb
mineros detallados en los artículos 268, 269 y 270, que componen el "Fondo para el Desarrollo Regional Sustentable de Estados y Muni
conocido como "Fondo Minero" han sido excluidos de la Ley de Ingresos 2019 debido a modificaciones que atentan contra la existencia
En el artículo 275 de la Ley Federal de Derechos se incluye a la Secretaría de Educación (Gobierno Federal), como principal receptora d
Minero (85%)
No hay transferencia de ingresos provenientes de recursos extractivos mineros a gobiernos subnacionales. Actualmente los recursos reca
derechos mineros (arts. 268 a 270 de LFD) se destinan en un 85% a la Secretaría de Educación Pública, la cual en un 80% de la recauda
derechos citados se deberá aplicar en términos de lo dispuesto por el artículo 271 de esta Ley y el 5% restante para desempeñar las funci
en el presente artículo; en un 5% a la Secretaría de Economía, para la realización de acciones de fortalecimiento del sector minero, así co
sistemas de registro y control de la actividad minera; y en un 10% al Gobierno Federal, mismos que se destinarán a programas de infraes
en el Presupuesto de Egresos de la Federación del ejercicio que corresponda. No hay transfrencias subnacionales involucradas. En el cas
mineros recaudados para el Fondo General de Participaciones, no corresponden a la activad extractiva en sí y se mezclan con otras recau
que ya no hay trazabilidad de los mismos, aun cuando hay repartición de este Fondo a las entidades federativas anualmente.
No hay transferencia de ingresos provenientes de recursos extractivos mineros a gobiernos subnacionales. De acuerdo al Artículo 275 de
Derechos, debe haber implementación de estos recursos en las zonas productoras, pero no hay un mecanismo de transferencia monetaria
subnacionales.
No hay transferencia de ingresos provenientes de recursos extractivos mineros a gobiernos subnacionales. De acuerdo al Artículo 275 de
Derechos, debe haber implementación de estos recursos en las zonas productoras, pero no hay un mecanismo de transferencia monetaria
central a los gobiernos subnacionales.
Existe una formula general especificada en el artículo 2 de la Ley de Coordinación fiscal que rige la tranferencias a entidades subnaciona
mineros). En la actualidad, sin embargo, los fondos especificados relacionados a los derechos mineros correspondientes a los artículos 26
son transferibles a entidades subnacionales de acuerdo a las reglas del Fondo Minero introducidas en el año 2019. En este sentido, no es
trazabilidad directa sobre los ingresos provenientes de los recursos extractivos. Se repiten las fuentes de pregunta 2.2.a
Las fórmulas de transferencias subnacionales se especifican en los artículos 2, 2A y del 25 al 49 de la Ley de Coordinación Fiscal. Sin e
actualmente no hay transfrencias subnacionales específicas de ingresos provenientes de recursos mineros entre el Gobierno central y los
subnacionales.
Dado que el Fondo Minero estuvo operando normalmente hasta diciembre de 2019, se buscaron las transferencias realizadas al respecto.
fonde minero la información no está actualizada y solo se incluye información hasta 2017. Existe informacion general y agregada de tra
federales a entidades federativas, pero no se identifica origen del recurso del Fondo Minero. Incluso, en la página de Estadisticas oportun
a Entidades Federativas y Municipios por Fondo 2019, no se identifica al Fondo Minero.
Hasta 2017. https://www.gob.mx/sedatu/acciones-y-programas/fondo-minero-para-el-desarrollo-regional-sustentable
Si se han divugado, pero no de los recursos provenientes del Fondo Minero en 2019, ni son rastreables o etiquetados los ingresos de orig
posteriormente pueden terminar en cuentas estatales por Recaudación Federal Participable.
De acuerdo con la Ley de Fiscalización y Rendición de Cuentas de la Federación, artículo 17 fracción XII, la Auditoría Superior de la Fe
potestad de fiscalizar los recursos públicos federales que la Federación ha otorgado a las entidades federativas, municipios y alcaldías de
México, fideicomisos, fondos, mandatos o, cualquier otra figura análoga, personas naturales o jurídicas, públicas o privadas, cualquiera q
y destino, así como verificar su aplicación al objeto autorizado. En la Ley de Disciplina Financiera de las Entidades Federativas y Munic
se indica que los estados cuentan con "entidades de control superior", quienes, junto con la ASF, son responsables de velar por su cumpl
así como el destino y ejercicio de los recursos correspondientes realizados por dichos gobiernos locales. Los lineamientos del Fondo Min
la implementación de estos recursos está sujeta a la supervisión de la Secretaría de Desarrollo Agrario, Territorial y Urbano, lo cual aplic
Además, el artículo 18 establece que estos recursos serán auditados y que el gobierno subnacional es responsable de que esto suceda. El
artículo 275 de la Ley Federal de Derechos, se establece que los gobiernos subnacionales deben informar a la Secretaría de Hacienda y b
sobre el monto recibido y utilizado de estos recursos, trimestralmente y en forma desagregada.
Hablando de recursos fiscales, las “Participaciones” no son auditadas (independencia de las federaciones) y las “Contribuciones” son aud
desagregadas por ingresos mineros específicos (aunque forman parte del pool general de Contribuciones). Sobre los Recursos del Fondo
informe de la Auditoría Superior de la Federación sobre el cobro de los derechos mineros se realizó en el año fiscal de 2017, pero no sob
transferencias locales.
Actualmente no existe un Fondo de Recursos Naturales financiado por ingresos provenientes de los recursos extractivos. Si bien durante
Fondo Minero, éste tenía como finalidad recabar los recursos que se obtuvieran de los derechos extraordinarios pagados por las empresa
luego distribuirlos entre los estados y municipios mineros para proyectos de desarrollo e infraetsructura, pero su objetivo no eraahorrar r
sostenibilidad de generaciones futuras, o para invertir en recursos naturales ni estabilizar la economía. Existía también el Fondo para el C
pero este no era financiado por ingresos mineros, sino por aisganciones del presupuesto federal, aportaciones de otros fondos públicos o
recientemente se derogó el Artículo 80 de la Ley General para el cambio Climático donde se definía su naturaleza y se reformaron los su
al 86, donde se señalaba la estructura y destino de los recursos, ahora a cargo de la Secretaría de Hacienda y de la Semarnat.
Actualmente no existe un Fondo de Recursos Naturales financiado por ingresos provenientes de los recursos extractivos.
De acuerdo al Artículo 25 constitucional, el Estado (gobierno federal), fomenta el crecimiento económico y el empleo de la población, y
administración se elabora un Plan Nacional de Desarrollo donde se señalan áreas prioritarias y se promueven actividades estratégicas par
que las entidades federativas deben alienarse en sus planes locales. Si bien se promueven criterios de equidad social, productividad y sus
hace en el marco del desarrollo económico nacional, pero no se habla del desarrollo local. Es probable que, dada la soberanía de los estad
el desarrollo local deba impulsarse localmente. En la Ley de la Economía Social y Solidaria, se crea el Instituto Nacional de la Economía
tiene dentro de sus funciones el favorecer cadenas productivas de valor, locales, regionales, nacionales y globales, que sirvan para el esca
progresivo de los Organismos del Sector (Artículo 14, fracción XX). Estos organismos del sector deben ser reconocidos por la legislació
actividad económica que desarrollen, pero en la Ley Minera y la Ley Federal del Trabajo y sus reglamentos no se encontraron señalamie
el desarrollo de contenido local. Al respecto existen los llamados “Clústeres mineros”, que se conforman como asociaciones civiles de em
personas con interés en la industria minera, pero no se conoce que tengan fundamento legal, deriven o interactúen con políticas públicas
federación. Se concluye que existen disposiciones dispersas de fomento de desarrollo local, pero en el marco del desarrollo económico n
los programas de fomento agrario y social, pero no se identifica una normativa o política pública que impulse la cadena local de suminis
derivada del sector minero.
Cabe mencionar que, a mediados de 2019, la Subsecretaría de Minería, ahora cancelada, promovió unas Guías y Protocolos para una min
las cuales existen avances publicados en el portal de la Secretaría de Economía. En dos de estas guías, la de Buenas Prácticas y la de Rel
comunitarias, se encontraron acciones propuestas relacionadas con el impulso al desarrollo de contenido local: programas para el desarro
comunidades aledañas a las operaciones minero-metalúrgicas, potenciar las cadenas de valor para promover programas de desarrollo eco
a impulsar el emprendimiento y la generación de empleos directos e indirectos, así como facilitar el desarrollo de cadenas de suministro
regionales; implementar programas de capacitación, emplear personal local, medir la ocupación de personal local en distintos radios de a
operación minera y establecer metas de integración de nuevo personal local, plazos de pago de proveedores locales, hasta generar un pro
sustentabilidad económica comunitaria para después del cierre de la mina. No obstante, estas propuestas no han aterrizado en mecanismo
implementación, no se han reconocido como de forma oficial en Diario Oficial de la Federación (DOF), ni se tiene conocimiento de una
proceso de integración de las mismas en el marco legislativo. Tambien existen iniciativas locales, como la reciente modificación del Artí
de Promoción y Fomento Minero del Estado de Sonora, en el cual se condicionan estímulos fiscales locales a tener al menos el 70% de l
con habitantes sonorenses, pero, estas iniciativas son locales, no federales.
Dada la explicación en la respuesta 4.1.a, no se considera que exista dicho marco jurídico de contenido local en el sector minero.
No se ha publicado tal línea de base hasta el momento.
No existe una política específica que promueva encadenamientos productivos hacia adelante en la industria minera.
Dada la explicación en la respuesta 4.1.a, no se considera que exista dicho marco jurídico de contenido local en el sector minero, ni a niv
divulgación. Por tanto, esta pregunta no es aplicable.
Dada la explicación en la respuesta 4.1.a, no se considera que exista dicho marco jurídico de contenido local en el sector minero, ni a niv
divulgación. Por tanto, esta pregunta no es aplicable.
Dada la explicación en la respuesta 4.1.a, no se considera que exista dicho marco jurídico, política pública o estadísticas de suministros o
locales asociados en el sector minero, y en los reportes Eiti de México no se ha incluído información desagregada ni por entidada como p
locales.
locales.
locales. Sin embargo, el Anuario Estadístico de Minería, dedida un apartado a la estadistica del empleo generado por la industria minera,
datos agregados de empleos directos e indirectos por actividad, pero no se identifica el empleo local generado.
En acorde con la respuesta 4.1a, no existe normativa que exiga la publicación de informes sobre las estadístiscas de procesamiento local.
pregunta no es aplicable.
En acorde con la respuesta 4.1a, no existe normativa que exiga la publicación de informes con estadísticas de suministro al mercado loca
pregunta no es aplicable.
No se ha publicado una línea de base que informe sobre la política de encadenimientos hacia adelante
No existen estadísticas de procesamiento.
No se han encontrado estadísticas que reporten sobre el suministro nacional
No se localizó en el marco jurídico ya reviso en las preguntas anteriores, exigencia a las empresas para publicar sus proveedores.
Como se respondió en las pregunta 1.1.7b, hasta ahora no existen reglas que exijan la divulgación de los beneficiarios reales en general,
proveedores de la industria extractiva.
Las empresas no publican información sobre la identidad de proveedores, pero no es una exigencia de gobierno.
No existe publicación de beneficiarios reales de los proveedores de la industria minera, pero no es una exigencia de gobierno.
El gobierno anunció una meta de 35% de energía eléctrica proveniente de fuentes limpias de energía para 2024. No se hace referencioa a
CFE, la empresa eléctrica estatal, ha publicado su plan de negocios 2021-2025 donde señala que se explorará la posibilidad de desarrolla
generación de energías renovables por 500 MW, con una inversión aproximada de 12,180 mdp.
Esta pregunta no es aplicable al sector minero.


Las fuentes fijas de jurisdicción federal incluidas en los supuestos de la minería están obligadas a presentar la Cédula de Operación Anua
reportar las emisiones y transferencias de los establecimientos sujetos a reporte de competencia federal, que emitan a la atmósfera 25,000
de CO2 equivalente. La COA forma parte del Sistema Integrado de Regulación y Gestión Ambiental de la Industria que promueve la SE
información que se presenta se integra al Registro Nacional de Emisiones (RENE), así como al Registro de Emisiones y Transferencia d
(RETC), en las secciones que corresponda. Además, México está comprometido a publicar un INventario Nacional de Emisiones confor
74 de la Ley General de Cambio Climático y en los artículos 4 y 12 de la Convención Marco de las Naciones Unidas sobre el Cambio Cl
(CMNUCC) de la que nuestro país forma parte. En materia de emisiones por quema de combsutibles fósiles, se debe publicar anualment
dos años. Soloe xiste el INventario correposniente a 2016, publicado en 2018, en el cual se indican núemros globales de emisiones de ga
"Industras de los minerales"
https://resourcedata.org/document/rgi21-constitucin-politica-mexicana
https://resourcedata.org/document/rgi21-ley-minera-2014-y-su-reglamento_x000D__x000D_https://resourcedata.org/do
https://resourcedata.org/document/rgi21-ley-minera-2014
https://resourcedata.org/document/rgi21-anuario2019edicin2020_x000D__x000D_https://resourcedata.org/document/r
https://resourcedata.org/document/rgi21-tarjetas-mineras_x000D__x000D_https://resourcedata.org/document/rgi21-ca
https://resourcedata.org/document/rgi21-servicio-geolgico-mexicano
https://resourcedata.org/document/rgi21-servicio-geolgico-mexicano
https://resourcedata.org/document/rgi21-tarjetas-mineras
https://resourcedata.org/document/rgi21-ley-minera-2014-y-su-reglamento
https://resourcedata.org/document/rgi21-gua-de-procedimientos-mineros_x000D__x000D_https://resourcedata.org/doc
https://resourcedata.org/document/rgi21-convocatoria-concurso-minero-2018
https://resourcedata.org/document/rgi21-ley-federal-de-transparencia-y-acceso-a-la-informacin-pblica
https://resourcedata.org/document/rgi21-ley-general-de-transparencia-y-acceso-a-la-informacin-pblica
https://resourcedata.org/document/rgi21-ley-federal-de-procedimiento-administrativo
https://resourcedata.org/document/rgi21-ley-general-de-responsabilidades-administrativas
https://resourcedata.org/document/rgi21-confirma-mxico-adhesin-a-principios-para-la-divulgacin_x000D__x000D_https:/
https://resourcedata.org/document/rgi21-base-de-concesiones-mineras
https://resourcedata.org/document/rgi21-base-de-concesiones-mineras
https://resourcedata.org/document/rgi21-informes-de-inspeccin-a-las-concesiones-mineras-de-se_x000D__x000D_https:
https://resourcedata.org/document/rgi21-produccin-minera-por-entidad_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-valor-de-las-exportaciones-de-minerales-metlicos-y-no-metlicos
https://resourcedata.org/document/rgi21-banco-de-mxico
https://resourcedata.org/document/rgi21-estadsticas-oportunas-de-finanzas-pblicas_x000D__x000D_https://resourcedat
https://resourcedata.org/document/rgi21-ley-del-servicio-de-administracin-tributaria
https://resourcedata.org/document/rgi21-ley-de-tesorera-de-la-federacin
https://resourcedata.org/document/rgi21-reglamento-interior-del-servicio-de-administracin-tributaria_x000D__x000D_htt
https://resourcedata.org/document/rgi21-ley-de-fiscalizacin-y-rendicin-de-cuentas-de-la-federacin
https://resourcedata.org/document/rgi21-informe-del-resultado-de-la-fiscalizacin-superior-de-la-cuenta-pblica-2019
https://resourcedata.org/document/rgi21-validacin-pendiente-en-mxico-eiti_x000D__x000D_https://resourcedata.org/do
https://resourcedata.org/document/rgi21-punto-de-acuerdo-del-gmn-mxico
https://resourcedata.org/document/rgi21-ley-general-de-equilibrio-ecolgico-y-proteccin-al-medio-ambiente
https://resourcedata.org/document/rgi21-permisos-y-autorizaciones-de-la-semarnat_x000D__x000D_https://resourcedat
https://resourcedata.org/document/rgi21-convenio-169-oit
https://resourcedata.org/document/rgi21-eia-disponibilidad
https://resourcedata.org/document/rgi21-reglamento-de-la-lgeepa-en-materia-de-impacto-ambiental_x000D__x000D_htt
https://resourcedata.org/document/rgi21-ley-federal-de-responsabilidad-ambiental_x000D__x000D_https://resourcedata
https://resourcedata.org/document/rgi21-nom155semarnat2007_x000D__x000D_https://resourcedata.org/document/rg
https://resourcedata.org/document/rgi21-ley-de-expropiacin
https://resourcedata.org/document/rgi21-empresas-mineras-en-mxico_x000D__x000D_https://resourcedata.org/docume
https://resourcedata.org/document/rgi21-ley-de-fiscalizacin-y-rendicin-de-cuentas-de-la-federacin
https://resourcedata.org/document/rgi21-cuenta-pblica-2019-resumen
https://resourcedata.org/document/rgi21-gasto-federalizado-fiscalizacin-superior-de-la-cuenta-pblica-2019
https://resourcedata.org/document/rgi21-ley-de-ingresos-para-el-2019_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-presupuesto-de-egresos-de-la-federacin-pef-2020_x000D__x000D_https://reso
https://resourcedata.org/document/rgi21-cuenta-pblica-2019
https://resourcedata.org/document/rgi21-informe-al-congreso-de-la-union-4to-trimestre
https://resourcedata.org/document/rgi21-informe-mensual-al-cu-2020_x000D__x000D_https://resourcedata.org/docume
https://resourcedata.org/document/rgi21-ley-de-coordinacin-fiscal_x000D__x000D_https://resourcedata.org/document/
https://resourcedata.org/document/rgi21-transferencias-federales-a-entidades-federativas_x000D__x000D_https://resou
https://resourcedata.org/document/rgi21-transferencias-subnacionales-1er-trimestre-2020
https://resourcedata.org/document/rgi21-ley-general-de-cambio-climtico
https://resourcedata.org/document/rgi21-guia-relaciones-comunitarias_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-reglamento-ley-de-cambio-climtico-en-materia-de-emisiones_x000D__x000D_h
https://resourcedata.org/document/rgi21-inventario-nacional-de-emisiones-de-gases-y-compuestos-de-efecto-invernade
Mexico (oil and gas)

2017 RGI Score
1.1 Licensing 78
1.1.2 Cadaster 75
1.1.10b Comprehensive contract disclosure .
1.2 Taxation 81
1.2.5d 100
1.3 Local impact 46
3.4 Rule of law 60
3.7 Open data 90
PERFORMANCE BANDS
Good
70 71 1 Weak
Poor
74 70 -4 Failing
79 78 -1
93 97 4
100 100 0
100 100 0
80 90 10
88 100 12
100 100 0
100 100 0
50 100 50
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 . .
100 . .
100 . .
100 . .
100 75 -25
100 0 -100
100 100 0
100 100 0
100 100 0
100 . .
100 . .
100 . .
100 . .
10 50 40
20 100 80
0 0 0
0 0 0
0 0 0
0 0 0
100 100 0
100 100 0
100 100 0
100 . .
100 100 0
92 90 -2
93 97 4
100 100 0
100 100 0
80 90 10
77 80 3
50 50 0
100 100 0
80 90 10
100 100 0
100 100 0
67 100 33
50 100 50
100 100 0
50 100 50
100 80 -20
100 100 0
100 100 0
100 0 -100
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 60 -40
100 50 -50
100 70 -30
53 42 -11
75 50 -25
100 100 0
50 0 -50
. 100 .
. 0 .
20 20 0
20 20 0
. 20 .
100 50 -50
100 100 0
100 0 -100
50 50 0
50 50 0
75 75 0
100 100 0
50 50 0
0 0 0
0 0 0
50 50 0
100 100 0
0 0 0
71 71 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
0 0 0
. 0 .
. 0 .
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
75 75 0
0 0 0
100 100 0
100 100 0
100 100 0
38 38 0
50 50 0
50 50 0
50 50 0
0 0 0
40 40 0
0 0 0
0 0 0
0 0 0
100 100 0
100 100 0
60 60 0
100 100 0
20 20 0
76 80 4
89 94 5
95 72 -23
100 100 0
100 100 0
80 90 10
100 0 -100
50 100 50
100 100 0
0 100 100
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
57 62 5
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
67 100 33
100 100 0
100 100 0
0 100 100
100 100 0
100 100 0
0 0 0
0 0 0
82 83 1
83 100 17
50 100 50
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 100 0
100 . .
. . .
100 . .
67 50 -17
. 100 .
0 0 0
. 0 .
100 100 0
100 . .
75 100 25
100 100 0
100 100 0
100 100 0
0 100 100
67 67 0
100 100 0
100 100 0
0 0 0
62 62 0
72 70 -2
66 64 -2
80 81 1
48 46 -2
35 42 7
45 39 -6
85 91 6
ANCE BANDS
Scores over 75
Scores 60-74
Scores 45-59
Scores 30-44
Scores under 30
Mexico (oil and gas)




follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license

cover areas/blocks?

given area/block?

licensing process?
terms?



processes?

negotiation rules?


blocks allocated?






companies?














companies?

companies ?


shares?


companies?





disclosed?


disclosed?

disclosed?

disclosed?

development?



plans?


adhered to?

use?








servicing)?


timeframe?



volume?

volume?


government?

by the SOE?



by the SOE?

ventures?
in joint ventures?



conduct?



exports?

readable?


fiscal rule?

audit timeframe?



expenditures?

received?

national debt?




areas?

government?


resource revenues?


stream?







fund?

report?





held?



financial reports?









cover?











identities?



provision?

expenditure


projects?


the sector?
2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
elements.
elements.


format only.
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
known cases.
cases.
to 2019.
C = An SOE.

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
companies.
shares.
A = The Ministry of Finance or a separate/subsidiary tax agency is the national tax authority. D .
authority.
retained by SOEs.
companies.
2016 EITI Standard.




disclosed.
known exceptions.
plans.
plans.
A = Yes, the law specifies procedures governing rehabilitation and closure of extractive projects. B 50
government.
controlling) share.
companies.
companies.
SOE.
2018.
2018.
operations.
operations.
external body.
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
A = Yes, there are rules that govern how the SOE should select the buyers of its share of C 0
production.
production.
for each sale.
in the aggregate.
each sale.
the aggregate.
A = Yes, the SOE or government publicly discloses the date of the production sales executed by B 50
A = Yes, the SOE publicly discloses its participation in joint ventures covering a fiscal year D 0
ending in 2016, 2017 or 2018.
A = Yes, the SOE publicly discloses its levels of ownership in joint ventures, covering a fiscal D 0
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
and exports.
documentation.

JSON).
A = Yes, the data is available under an open license which imposes no restrictions on use, C 0
to the fiscal rule.

governments.
governments.
transferred.
2018.
stream.
A = Yes, transfers of extractive resource revenues to subnational governments were audited over C 0

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
enter details.


company.
country.

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
company.
country.
to 2019.
A = Yes, since 2019 the government has published domestic supply statistics, disaggregated by B 50
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
2018.

A = Yes, the government and/or SOE has disclosed assumptions about the impact of various B 80
2020.
A = Yes, the government and/or SOE published data on all fossil fuel related consumer subsidies B 80
A = Yes, the government or SOE publishes estimates of carbon and methane emissions B 50
2021 Criteria



CSV, TSV or JSON).
elements.
details online.

areas/blocks.
areas/blocks.
process.

any known cases.




CSV, TSV or JSON).

CSV, TSV or JSON).
2020.
companies.
companies.
Tax payments go directly into natural resource funds or accounts which are
managed by the Ministry of Finance, the Central Bank, or a special fund
authority.
authority.

2017 or 2018.



publicly disclosed.
management plans.
Yes, a publicly documented policy specifies procedures governing

rehabilitation and closure of extractive projects.

projects.

the government.
2019 or 2020.
2019 or 2020.
the legislature.
activities.
No procedures exist for the SOE to follow when selling its share of
production.
production.

Yes, the SOE or government publicly discloses the financial quarter of the
production sales executed by the SOE.
No, the SOE does not publicly disclose it participation in joint ventures.
No, the SOE does not publicly disclose its levels of ownership in joint
ventures.
government.
publicly available.

CSV, TSV or JSON).
The data has unknown licensing status.
fiscal year.
received.

revenues.


2019 or 2020.
There is no requirement for transfers of extractive resource revenues to

subnational governments to be subject to a periodic external audit.
the fund.
fund.
report.
include a list of assets held.
specify asset allocation by asset class.
exception.
audited.
reports.


minerals.
statistics.
statistics.

statistics.
Yes, since 2019 the government has published domestic supply statistics, in


Yes.
Yes.

in 2019 or 2020.
to 2019.
Yes, the government and/or SOE has disclosed assumptions about oil/gas
prices or the impact of various price scenarios on project viability or public
budgets, covering two to four years into the future, in a document published
in 2019 or 2020.
Yes, the government and/or SOE published data on a subset of fossil fuel
related consumer subsidies in a report published in 2019 or 2020, but the

emissions.
Yes, the government or SOE publishes estimates of carbon or methane
emissions, but not the other, associated with flaring and venting in the oil and
gas sector.
2021 Justification
El párrafo séptimo del Artículo 27 de la Constitución Política de los Estados Unidos Mexicanos indica que: "Tratándose del petróleo y d
sólidos, líquidos o gaseosos, en el subsuelo, la propiedad de la Nación es inalienable e imprescriptible y no se otorgarán concesiones". C
que la Constitución otorga la propiedad de todos los hidrocarburos en el subsuelo al Estado.
El párrafo séptimo del Artículo 27 de la Constitución política determina dos mecanismos para otorgar derechos de exploración y extracc
hidrocarburos:_x000D__x000D_
asignaciones a empresas productivas del Estado o a través de contratos con éstas o con particulares. Las primeras son otorgados por la Se
(SENER) y las segundas por la Comisión Nacional de Hidrocarburos (CNH). Dada la cancelación de facto de las rondas desde 2018 con
Administración de Andrés Manuel López Obrador, las asignaciones se han convertido en la regla y esta respuesta bien podría ser A.
El articulo 6o de la Ley de Hidrocarburos establece que las asignaciones petroleras serán otorgadas de forma directa por SENER a la em
situaciones extraordinarias y con el aval técnico del regulador CNH. Por otro lado, el artículo 15 de la misma ley establece que el regulad
atribución de otorgar los contratos de exploración y producción de petróleo mediante un proceso de licitación.
El regulador CNH publica los datos sobre el volumen de las reservas a nivel empresa. Adicionalmente, los datos se pueden desagregar p
(1P, 2P, 3P), número de asignación o contrato y cuenca petrolera.
Los datos más recientes al público cubren 2020. Las reservas de hidrocarburos a enero de 2020 fueron publicados por la CNH en agosto
Los datos están disponibles en el Sistema de Información de Hidrocarburos y pueden ser descargados en archivo CSV para ser legible po
dominio público. Difiere de la respuesta de la edición anterior porque aunque se abre en excel, el formato es CSV.
En cuanto a las asignaciones de Pemex, el micrositio correspondiente de SENER permite acceder a la información de todos los campos o
directamente a la empresa desde la Ronda 0 en 2014 y hasta el 17 de Diciembre del 2020. La información incluye titular de la asignación
coordenadas del campo, fechas de obtención de la asignación, vigencia de la asignación. _x000D__x000D_
_x000D__x000D_
En cuánto a los contratos petroleros, la CNH mantiene un registro actualizado de todos los bloques otorgados a privados y a Pemex en el
de Información de Hidrocarburos y el sitio Rondas México.
En el caso de las asignaciones, SENER mantiene el registro virtual disponible al público. En el caso de los contratos, CNH mantiene el r
al público.
El registro tiene información de todos los bloques asignados o con contratos. Aquellos que no se encuentran vigentes y que son regresad
Estado también se encuentran identificados. Aquellos que quedaron desiertos en alguna ronda, también se encuentran identificados. Aqu
Plan Quinquenal pero no licitados por alguna razón, también se encuentran identificados.
Para asignaciones la única empresa tenedora de participación es la empresa del Estado (PEMEX). Respecto a los contratos, el registro tie
todas las empresas tenedoras de participaciones en Zonas/Bloques.
El artículo 23 de la Ley de Hidrocarburos señala : ¨Los interesados en presentar propuestas deberán cumplir con los criterios de precalifi
los elementos técnicos, financieros, de ejecución y de experiencia, en los términos señalados en los lineamientos que al efecto establezca
Energía, refiriéndose a los procesos de licitación que realiza la CNH. En este sentido, el micrositio de Rondas México de la CNH incluye
¨Documentos de la Licitación¨, la cuál contiene los criterios de pre-calificación y las bases de la licitación. _x000D__x000D_
_x000D__x000D_
No hay pre-requisitos para las asignaciones.
El artículo 89, Fracción II de la Ley de Hidrocarburos señala: "Corresponderá a la Comisión Nacional de Hidrocarburos poner a disposic
forma mensual, al menos la siguiente información: II. Las bases y reglas de los procesos de licitación que se hayan empleado para adjudi
para la Exploración y Extracción". Para cada una de las rondas de licitación, dentro del sitio Rondas México, se encuentran publicados la
Licitación y Criterios de precalificación. No se consideran las asignaciones.
El artículo 23 de la Ley de Hidrocarburos señala: "Entre la fecha de publicación de la convocatoria en el Diario Oficial de la Federación
se presenten las propuestas deberán mediar al menos noventa días naturales". La Convocatoria, de acuerdo con el mismo artículo, deberá
de Licitación. No se consideran las asignaciones.
El artículo 28 de la Constitución Política de los Estados Unidos Mexicanos establece que la rama del ejecutivo federal contará con un ór
conocido como la Comisión Nacional de Hidrocarburos (CNH), cuya operación se regula en leyes secundarias. En este sentido, el artícul
Órganos Reguladores Coordinados en Materia Energética establecen la autonomía técnica, operativa y de gestión de la CNH. Asimismo,
misma ley establece que el “Estado Mexicano, por conducto de la Comisión Nacional de Hidrocarburos, podrá otorgar contratos para la
extracción. La selección del Contratista tendrá lugar a través de un proceso de licitación”. _x000D__x000D_
La independencia del regulador frente a Pemex queda de manifiesto en el artículo 2 de la Ley de Petróleos Mexicanos, la cuál establece q
cuenta con personalidad jurídica y patrimonio propia, gozando además de autonomía técnica, operativa y de gestión. En conclusión, CNH
contratos petroleros según el ordenamiento jurídico) y Pemex (la EPE) son agencias gubernamentales diferentes y autónomos el uno del
Desde 2019 no se han realizado nuevas rondas petroleras para asignar contratos. La última licitación (Tercera Convocatoria. Licitación C
L03/2018) fue cancelada el 11 de diciembre de 2018 según la política energética del Presidente Andrés Manuel López Obrador. No se c
asignaciones directas a Pemex.
L03/2018) fue cancelada el 11 de diciembre de 2018 según la política energética del Presidente Andrés Manuel López Obrador. No se c
L03/2018) fue cancelada el 11 de diciembre de 2018 según la política energética del Presidente Andrés Manuel López Obrador. No se co
El acuerdo CNH.E.50.002/2020 modifica artículos de las "Disposiciones Administrativas en materia de licitaciones de Contratos para la
Extracción de Hidrocarburos" (RESOLUCIÓN CNH.11.001/14) que en su artículo 19 prevee que " la Comisión publicará una relación d
que fueron precalificados". En el artículo modificado por el acuerdro aprobado en el 2020 este requisito desaparece. Por otro lado, el artí
de Hidrocarburos señala: "Corresponderá a la Comisión Nacional de Hidrocarburos poner a disposición del público, de forma mensual,
siguiente información: I. Los resultados y estadísticas de los procesos de licitación de Contratos para la Exploración yExtracción". De ta
hace públicas las ofertas de los procesos de licitación de todas las empresas participantes. Sin embargo, debemos notar que ni la Ley de H
reglamento define que se entiende específicamente por resultados y estadística. CNH divulgó las ofertas hechas a los participantes de las
entre 2015 y 2018. A pesar de esto, ninguna ley o política pública demandaba esta divulgación. Como resultado CNH podría cambiar su
futuro con una interpretación distinta de la norma, especialmente para compañías perdedoras.
El artículo 89, Fracción I de la Ley de Hidrocarburos señala: "Corresponderá a la Comisión Nacional de Hidrocarburos poner a disposici
forma mensual, al menos la siguiente información: I. Los resultados y estadísticas de los procesos de licitación de Contratos para la Expl
y_x000D__x000D_
Extracción". De tal forma que la CNH hace pública la identidad de la empresa que presentó la oferta ganadora.
El artículo 89, Fracción I de la Ley de Hidrocarburos señala: "Corresponderá a la Comisión Nacional de Hidrocarburos poner a disposici
y_x000D__x000D_
Extracción". De tal forma que la CNH hace pública la lista de bloques asignados.
El artículo 25 de la Ley de Hidrocarburos señala: "Contra las resoluciones mediante las cuales se asigne al ganador o se declare desierto
licitación de Contratos para la Exploración y Extracción, únicamente procederá el juicio de amparo indirecto". Esto se establece también
de licitación.
El gobierno mexicano canceló las rondas petroleras desde Diciembre 2018 y no ha habido nuevos procesos licitarios a enero 2021 en los
empresas privadas.
empresas privadas.
empresas privadas.
El artículo 32 de la Ley de Responsabilidades Administrativas especifica que los funcionarios públicos deben presentar declaraciones pa
fiscales e intereses. Si bien el artículo 29 de la misma ley preve situaciones de excepción a fines de proteger información personal que co
privacidad o seguridad de los funcionarios, esto no elimina la obligatoriedad de la aplicación del artículo 32.
En el marco de EITI México, se propuso establecer un grupo de trabajo para desarrollar estas reglas durante 2020, pero no se ha avanzad
De acuerdo a la Ley General de Responsabilidades Administrativas (LGRA), artículo 3 fracción VI se define el "conflicto de interés" com
afectación del desempeño imparcial y objetivo de las funciones de los Servidores Públicos en razón de intereses personales, familiares o
los artículos 32 y 33, indican que los servidores públicos están obligados a declarar la situación patrimonial y de intereses. Dichas declar
almacenan en la Plataforma Digital Nacional de la Secretaría Ejecutiva del Sistema Nacional Anticorrupción (Art. 27, LGRA). Al realiza
plataforma "Declaranet", se ingresó a "Registro de Servidores Públicos", donde solo hay búsqueda posible por RFC o nombre de funcion
de interés. Al Ingresar el nombre de un funcionario (Rocío Nahle, Secretaria de Energía), se obtuvo PDF con declaración del funcionario
declaración pública por tema de inversión en específico en compañías mineras, lo que resulta en una búsqueda titánica localizar dicha in
A pesar de que el plan de acción de EITI presentado por México incluye la divulgación de beneficiarios reales el marco regulatorio actua
contempla la divulgación de este tipo de información.
"El artículo 89, Fracción I de la Ley de Hidrocarburos señala: "Corresponderá a la Comisión Nacional de Hidrocarburos poner a disposic
y_x000D__x000D_
Extracción". De tal forma que la CNH publica los contratos firmados. Cabe destacar que SENER publica todos los títulos de las asignaci
Durante 2019 no se han realizado nuevas rondas para otorgar licencias. La última convocatoria, Tercera Convocatoria. Licitación CNH-R
cancelada el 11 de diciembre de 2018 en línea con la entrada de la nueva adminsitración del Presidente Andrés Manuel López Obrador. N
las asignaciones.
Las asignaciones directas a Pemex realizadas desde la reforma energética se encuentran disponibles en el micrositio de SENER. Todos lo
asignados durante las rondas petroleras se encuentran disponibles en la página Rondas México de la CNH.
El Artículo 7 de la Ley de Hidrocarburos indica que le corresponde a la CNH administrar técnicamente y supervisar el cumplimiento de
condiciones de las asignaciones. Por su parte, el artículo 31 señala que corresponde la CNH Administrar y supervisar, en materia técnica
para la Exploración y Extracción.
No existe evidencia que indique que el poder legislativo esté obligado a ratificar licencias o contratos.
El artículo 18 de la Ley de Hidrocarburos señala: La Secretaría de Energía establecerá el modelo de contratación correspondiente para ca
Contractual que se licite o se adjudique en términos de la presente Ley, para lo cual podrá elegir, entre otros, los contratos de servicios, d
producción compartida, o de licencia. En ese sentido, todas las opciones de A a C están disponibles.
El Gobierno divulga, a través de la CNH, el volumen de producción a nivel proyecto, empresa y en valores agregados.
Los datos más recientes al público cubren hasta octubre de 2020.
La información se puede descargar en formato CSV
El Banco de México (Banxico) publica el valor de las exportaciones de recursos extractivos en el Sistema de Información Económica de
El Sistema de Información Económica esta actualizado hasta Diciembre 2020 al momento en que se respondió este cuestionario.
La información de Banco de México se encuentra en CSV y otros formatos. El Banco de México proporciona una API para acceder a su
no se ha podido validar que se pueda obtener estos datros.
El Gobierno divulga, a través del Fondo Mexicano del Petróleo para el Estabilización y Desarrollo, los pagos recibidos de las empresas e
anterior derivado de la obligación establecida en el Artículo 58 de la Ley de Ingresos sobre Hidrocarburos.
El Gobierno publica información sobre el valor de la recaudación de impuestos y pagos a nivel proyecto para los contratos. Para Asignac
de forma agregada por empresa (PEMEX) por lo que le correspondería B en ese aspecto.
Los datos incluidos en las estadísticas del Fondo Mexicano del Petroleo para la Estabilización y el Desarrollo incluyen información hasta
2020.
El Gobierno publica información sobre el valor de la recaudación de impuestos y pagos de forma desagregada a nivel proyecto para los c
Asignaciones, se publica de forma agregada por empresa (PEMEX) por lo que le correspondería B en ese aspecto.
El artículo 2 de la Ley de Ingresos sobre Hidrocarburos indica que Asignatarios y Contratistas deberán paga el impuesto sobre la renta. E
Ley del Impuesto sobre la Renta establece que Las personas morales deberán calcular el impuesto sobre la renta, aplicando al resultado f
ejercicio la tasa del 30%.
El artículo 24 de la Ley de Ingresos sobre Hidrocarburos establece el mecanismo de cálculo de las tasas que aplica a las empresas extract
con el tipo de hidrocarburo.
El artículo 16 de la Ley de Hidrocarburos señala en los lineamientos para la licitación de Contratos para Exploración y Extracción determ
Secretaría de Energía (SENER) se podrá incluir la participación del Estado Mexicano, mediante Pemex, otra empresa productiva del Est
financiero especializado del Estado Mexicano, en casos específicos. Sin embargo, la ley no establece un nivel de participación forzoso d
empresas extractivas, dejándolo abierto la participación en las Bases de la Licitación de las áreas contractuales.
En los contratos de utilidad compartida, el Comercializador del Estado entrega los ingresos producto de la comercialización al Fondo Me
Petróleo, quien retiene las Contraprestaciones que correspondan al Estado, y paga al Contratista las Contraprestaciones que en su caso le
acuerdo con lo establecido en los artículos 11, 24 y 40.
Los artículos 12, 23 y 24 de la Ley de Ingresos Sobre Hidrocarburos establecen provisiones para calcular el porcentaje de las contraprest
privados deben pagar al Estado mexicano por la producción en proyectos de producción compartida; sin embargo, de acuerdo a la modif
establece un porcentaje fijo para dichos proyectos, se calcula durante la licitación.
El artículo 2 de la Ley de Ingresos Sobre Hidrocaburos Indica que las contraprestaciones de los contratos de licencia o derechos de las as
pagos son recaudadas por el Fondo Mexicano del Petróleo para la Estabilización y Desarrollo. Mientras que el Impuesto de la Renta es r
Servicio de Administración Tributaria. A la segunda parte aplicaría la letra A.
El gobierno está obligado a depositar los ingresos de contratos y asingaciones en diferentes cuentas, a través del Fondo Mexicano del Pe
estabilización de ingresos presupuestarios, el fondo de estabilización de Ingresos de Entidades Federativas, el Fondo de Extracción de H
Fideicomisos de investigación en hidrocarburos y sustentabilidad y a la tesorería para cubrir el presupuesto y las actividades de fiscalizac
el Artículo 16 de la Ley del Fondo Mexicano de Petróleo para la Estabilización y Desarrollo
El artículo 58 de la Ley de Ingresos Sobre Hidrocarburos señala que la Secretaría de Hacienda podrá instruir al SAT para la realización d
visitas
Los artículos 1, 3 y 4 de la Ley de Fiscalización y Rendición de Cuentas de la Federación establece que la Auditoria Superior de la Fede
llevará a cabo la fiscalización de la "cuenta pública" de forma anual, revisión que incluye todos los ingresos y fondos del Estado mexican
el artículo 22 de la Ley del Fondo Mexicano del Petróleo para la Estabilización y el Desarrollo establece que el Fondo Mexicano del Pet
auditado por el mismo auditor independiente que supervise las operaciones del Banco de México. información hasta noviembre del 2020
El Fondo Mexicano del Petróleo cuenta con Estados Financieros auditados por Auditor Externo para el ejercicio fiscal 2019
El status de México es pendiente de ser validado. Sí es un país que ingresó a EITI y obtuvo valiudación en 2016. La ratificación del cum
informe pero fue suspendido por algunos meses durante el año 2019. Queda pendiente su validación para 2020.
El último reporte publicado en 2020 cubre 2017 y 2018
El artículo 28 de la Ley General del Equilibrio Ecológico y la Protección al Ambiente indica que se requerirá previamente autorización e
impacto ambiental para las obras en la industria del petróleo.
El articulo 34 de la Ley General de Equilibrio Ecológico y la Protección al Ambiente indica que las EIAs sean puestos a disposición del
embargo, el mismo artículo también permite a las empresas solicitar que la información contenida en sus expedientes se reserve como co
objetivo de evitar cualquier daño o perjuicio a la obra o actividad, por lo que en realidad las empresas no están obligadas unilateralmente
al público.
El artículo 121 de la Ley de Hidrocarburos señala que los Asignatarios y Contratistas, deberán presentar a la Secretaría_x000D__x000D
de Energía una evaluación de impacto social que deberá contener la identificación, caracterización, predicción y valoración de los impac
podrían derivarse de sus actividades, así como las medidas de mitigación y los planes de gestión social correspondientes.
La Ley de Hidrocarburos y su reglamento no establecen como requisitos que las EIS sean divulgadas al público
En el sitio web de Rondas no existen EIAs publicados desde el 2017. Tampoco en el sitio web de ASEA, en donde se encuentran resúme
encontrar EIAs para la Ronda 2 (2017 en adelante)
En el sitio web de Rondas y SENER solo existen EIS para la Ronda 01. En este sentido, no existen EIS públicos desde el 2017
El artículo 12 de la Ley de la Agencia Nacional de Seguridad Industrial y de Protección al Madio Ambiente del Sector Hidrocarburos se
deben implementar Sistemas de Administración y el artícuolo 13 que éstos deberán contener medidas de mitigación.
Si bien los planes de mitigación ambiental son un componente de los Estudios de Impacto Ambiental, que a la vez deben ser divulgados
Reglamento de la Ley General de Equilibrio Ecológico y Protección del Ambiente en materia de Evaluación de Impacto Ambiental (LGE
34 de la misma Ley permite a las empresas solicitar que la información contenida en los experdientes de las EIA se reserve como confid
Al no haber rondas no existen planes de mitigación para contratos que puedan ser divulgadas en esa materia. En materia de asignaciones
divulgados
Existen penalidades por no adherirse a la autorización ambiental, los cuales incluye a los planes de mitigación ambiental. De presentarse
represente un riesgo de desestabilización medioambiental, daño al medio ambiente o contaminación en los ecosistemas que amenacen la
LGEEPA prevee una serie de penalidades. Por otro lado, el artículo 20 de la Ley de Hidrocarburos incluye entre las causales de la recisió
los contratos petroleros el ocultar información al regulador ambiental ASEA o la ocurrencia de un accidente grave causado por el contrat
un daño o fatalidades. Ambas causales podrían estar indirectamente relacionadas con el mal manejo de los planes para el manejo de la m
medioambiental, pero la regulación no hace mención específica a dichos planes y su cumplimiento.
ASEA publicó las Disposiciones Administrativas de Carácter General que establecen los lineamientos en materia de Seguridad Industria
Operativa y protección al medio ambiente para las etapas de cierre, desmantelamiento y/o abandono de instalaciones del sector hidrocarb
Al no haber rondas no existen adhesiones sobre contratos. En materia de asignaciones no han sido presentados.
Los artículos 100 al 117 de la Ley de Hidrocarburos establece los procedimientos que gobiernoan las compensaciones para la ocupación
servidumbre legal. Asimismo en el artículo 58 se preveé la posibilidad de expropiación de acuerdo al procedimiento previsto en la Ley d
No existen procedimientos de reasentamiento
El artículo 2 de la Ley de Petróleos Mexicanos establece que PEMEX es una empresa productiva del Estado, de propiedad exclusiva del
El 100% de las participaciones es del Estado mexicano.
El gobierno recibe contraprestaciones de las actividades realizadas por las empresas extractivas, pero no recibe una porción de la produc
especie bajo ningún modelo de contrato petrolero.
La Ley de Ingresos Sobre Hidrocarburos y la Ley de Petróleos Mexicanos establecen las reglas que gobiernan las transferencias fiscales
PEMEX. La primera establece los derechos y otros pagos relativos a asignaciones y las contraprestaciones para los contratos, así como la
Impuesto Sobre la Renta. La Ley de PEMEX, sin embargo, establece la figura de dividendo estatal qie refleja las utilidades de la empres
El Sistema de Información Económica del Banco de México incluye información sobre el monto de ingresos que recibe el Estado mexic
Pemex
Los datos disponibles al público cubre el ejercicio 2019 y hasta el tercer trimestre de 2020
El artículo 46 de la Ley de Petróleos Mexicanos señala que es una función del Director General el Dar a conocer al público en general, e
establezca el Consejo de Administración, los estados financieros bajo Normas Internacionales de Información Financiera. El Artículo 11
elementos mínimos que debe contener el informe anual.
El artículo 57 señala que El Consejo de Administración, a propuesta de su Comité de Auditoría, nombrará a un Auditor Externo, mientra
señala que la Auditoría Superior de la Federación puede ejercer funciones de fiscalización. La auditoría en ambos casos se lleva una vez
El Artículo 108 de la Ley de Petróleos Mexicanos señala que el Director General de Petróleos Mexicanos remitirá un informe semestral,
Consejo de Administración, al Congreso de la Unión sobre el uso del endeudamiento de la empresa y sus empresas productivas subsidia
fundamentalmente respecto de la rentabilidad de los proyectos; sucondiciones financieras; el manejo de disponibilidades asociadas al_x0
endeudamiento; calendarios de ejecución y desembolsos y perfil de riesgos.
PEMEX ha participado en actividades no comerciales, particularmente en entrega de donativos y donaciones, incluso antes de 2019.
Las actividades no comerciales de Pemex incluyen al Servicio de Salud de Pemex además de las donaciones. En el caso del Servicio de S
encuentra información agregada sobre el gasto de la empresa.
El último periodo auditado es 2019; no obstante, se cree que la respuesta pertinente es A y no B debido a la fecha temprana del 2021 en
cuestionario.
La EPE ha publicado informes anuales dictaminados por auditor interno hasta 2019 y trimestrales no dictaminados hasta el tercer trimest
Sí, el informe anual más reciente incluye el balance financiero del ejercicio 2019
Sí, el informe anual más reciente incluye el flujo de caja del ejercicio 2019
Sí, el informe anual más reciente incluye una declaración de ingresos del ejercicio 2019
PEMEX ha divulgado el volumen de su producción en valores agregados hasta octubre de 2020
Conflict. Overwrite with your choice
No se establece una regla sobre la selección de comprador de producción de EPE.

La Ley de Hidrocarburos requiere que la Comisión Reguladora de Energia (CRE) considere las disposiciones sobre los precios de venta
Ley de Ingresos Sobre Hidrocarburos en su regulación sobre el mercado de hidrocarburos. La CRE, además, tiene el deber de crear una m
calcular el precio de venta y los criterios que deberían seguir en relación al costo/oportunidad del mercado global. .
Los artículos 24 y 39 de la Ley de Ingresos sobre Hidrocarburos establecen reglas para que Pemex transfiera ingresos provenientes de la
producción al Gobierno. Adicionalmente, el artículo 52 de la misma ley establece procedimientos administrativos para llevar a cabo dich
El artículo 58 de la Ley de Ingresos Sobre Hidrocarburos establece la información que el gobierno debe divulgar respecto a los contratos
incluye los ingresos derivados de la comercialización de los hidrocarburos que realice el Estado.
La EPE y el gobierno divulgan al público el volumen de producción vendido por la EPE en valores agregados.
La EPE y el gobierno divulgan al público el valor de producción vendido por la EPE en valores agregados.
La EPE y el Gobierno divulgan al público el trimestre financiero de la venta de la producción por parte de la EPE en valores agregados.
Esta información no se divulga.
Los reportes anuales del SEC reportan parcialmente las asociaciones de Pemex. En conjunco con los principales socios tiene una catego
distintos socios pequeños bajo la etiqueta de "otros". Mirar página 41: https://www.pemex.com/ri/reguladores/Informacion%20SEC/For
sep-2020.pdf
sep-2020.pdf
sep-2020.pdf
Derivado de sus obligaciones en la SEC, PEMEX ha divulgado al público su participación en empresas conjuntas publicado a septimebr
Pemex incluye en la forma 6k que entrega a la Security Exchange Comission (SEC) un reporte de las subsidarias de las compañias dónd
e ingresos de cada una.
Pemex tiene un Código de Conducta y un Código de Ética, así como Políticas y Lineamientos Anticorrupción y Política de Debida Dilig
Según el articulo 15 de la Ley de Pemex la mitad de los miembros del Consejo de Administración de la compañía son Consejeros Indepe
son propuestos por el presidente y ratificados por el Senado sin ser considerados funcionarios públicos.
Sí, el gobierno tiene dos portales de datos virtuales: el Sistema de Información Energética de SENER y el Sistema de Información de Hi
CNH.
El portal de CNH tiene la información más actualizada pero en ambos casos se tiene la información más reciente.
Los datos se pueden descargar en CSV en el portal de CNH y en XLS en el portal de SENER.
Si bien los datos están abiertos, no se establece algún tipo de licencia
La Ley Federal de Presupuesto y Responsabilidad Hacendaria de 2014 y su respectivo reglamento, determinaron una nueva regla fiscal q
directrices: 1) una restricción al déficit presupuestario, de hasta 2% del PIB, siempre y cuando la inversión sea mayor a este déficit; 2) U
los Requisitos Financieros del Sector Público, el concepto más amplio del balance presupuestal, determinada por la capacidad de financi
público federal; y 3) introducir el concepto de Gasto Corrientes Estructural y definir su límite máximo.
En el artículo 74 fracción VI, de la Constitución Política de los Estados Unidos Mexicanos, se establece que la revisión de la cuenta públ
por la Cámara de Diputados a través de la Auditoría Superior de la Federación (ASF). Si aparecieran discrepancias entre los montos corr
ingresos o egresos, en relación a los conceptos y las partidas respectivas o no existiera exactitud o justificación en los ingresos obtenidos
incurridos, los pasivos se determinarán de conformidad con la ley. Mientras que en el artículo 79 se indica que la ASF, tendrá autonomía
en el ejercicio de sus atribuciones y que podrá iniciar el proceso de fiscalización a partir del primer día hábil del siguiente ejercicio fiscal
que las observaciones o recomendaciones que, en su caso, deban referirse a la información final presentada en la cuenta pública. Por otro
Fiscalización y Rendición de Cuentas de la Federación, en la que se regulan los artículos constitucionales antes mencionados, indica en e
auditoría de la cuenta pública que realiza la ASF se realiza posteriormente al final de cada ejercicio fiscal, tiene carácter externo y por tan
forma independiente y autónoma de cualquier otra forma de control o fiscalización que realicen los órganos de control interno.
El gobierno cumplió con las reglas fiscales para 2019

El informe de auditoría más reciente, corresponde a la segunda entrega del año fiscal de 2019 y la ASF publicó el correspondiente en su
octubre de 2020.
La Secretaría de Hacienda ha publicado las proyecciones para el año 2021
Se ha publicado el proyecto de presupuesto para 2021
El gobierno publicó sus gastos totales completos para 2019
El gobierno publicó sus ingresos totales povenientes de la extracción de petróleo para 2019
El gobierno publicó su nivel de deuda pública para 2019
La información de deuda se encuentra desgregada por origen y fuente de financiamiento y por país acreedor y divisa
De acuerdo con el Artículo 57 de la Ley de Ingresos sobre Hidrocarburos, los gobiernos subnacionales reciben ingresos del Fondo para E
Federativas y Municipios Productores de Hidrocarburos
Las reglas particulares de las transferencias subnacionales provenientes de la extracción de petróleo se establecen en el artículo 57 de la L
sobre Hidrocarburos donde se establecen las prorporciones para áreas terrestre y marítimas
Todas las transferencias del Fondo para Entidades Federativas y Municipios Productores de Hidrocaburos solo se transfieren a los Gobie
subanacionales productores. El resto de los ingresos entran a la bolsa transferible junto con el resto de ingresos del Estado como los tribu
Sí, la ley específica que las entidades donde se encuentren áreas contracturales o de asignaciones
Se estalece a través del Acuerdo por el que se emiten las Reglas de Operación para la distribución y aplicación de los recursos del Fondo
Federativas y Municipios Productores de Hidrocarburos
La formula establece los montos por indicadores y procentajes de participación de acuerdo con los ingresos recibidos
Se publica a nivel estatal

La información más reciente cubre el ejercicio fiscal que termina en 2020.
La información del año fiscal 2019 se publicó por fuente de ingresos relativo a Petróleo y Gas natural.
De acuerdo con la Ley de Fiscalización y Rendición de Cuentas de la Federación, artículo 17 fracción XII, la Auditoría Superior de la Fe
potestad de fiscalizar los recursos públicos federales que la Federación ha otorgado a las entidades federativas, municipios y alcaldías de
México, fideicomisos, fondos, mandatos o, cualquier otra figura análoga, personas naturales o jurídicas, públicas o privadas, cualquiera q
y destino, así como verificar su aplicación al objeto autorizado. En la Ley de Disciplina Financiera de las Entidades Federativas y Munic
se indica que los estados cuentan con "entidades de control superior", quienes, junto con la ASF, son responsables de velar por su cumpl
así como el destino y ejercicio de los recursos correspondientes realizados por dichos gobiernos locales.
De los ingresos obtenidos en 2018 y presupuestados en 2019 como participaciones, la Auditoría Superior de la Federación realizó audito
Pública 2019
El país tiene un solo Fondo que transfiere a fondos de propósito específico, el remanente se convierte en Reseva para ahorro de largo pla
El retiro máximo no puede sobrepasar el 4.7% del PIB del año anterior.
El artículo 97 de la Ley de Presupuesto y Responsabilidad Hacendaria establece que los retiros extraordinarios realizados al Fondo Mexi
sean aprobados por la Cámara de Diputados
Cuando el valor de la reserva de un año dado sea mayor al 3% del PIB del año anterior, el remanente se podrá transferir a la tesorería. Cu
de la reserva sea mayor al 10% del PIB del año anterior, el remanente ser podrá transferir a la tesorería.
El informe trimestral del Fondo Mexicano del Petróleo incluye información actualizada al último trimestre del 2020
Sí, el informe financiero anual del FS para el año fiscal 2019 divulga los montons de depósitos y retiros. Adicionalmente, se cuenta con
trimestrales correspondientes al año fiscal 2020, aunque todavía esta pendiente la elaboración del importe ingterado anual del mismo año
FS.
No se han encontrado excepciones conocidas

No se han encontrado excepciones conocidas
Las únicas inversiones del fondo corresponden a activos para la Reserva del Fondo, no a inversiones financieras. El balance que no es ut
en una cuenta del Tesoro Público. De acuerdo a las reglas del fondo (artículo 5.2) los recursos deberán ser depositados en el Tesoro. La i
recursos tendrá que ser observada de acuerdo a los criterios aplicados para la disposición de fondos del tesoro. En este sentido, no estamo
de inversiones
El FMP no hace inversiones financieras, solo en activos para la Reserva del Fondo. El balance no utilizado es depositado en una cuenta d
El rendimiento anual para 2019 fue de 4.25%
No se incluye la lista de activos
El informe anual no divulga el tipo de activos

Los retiros mensuales del 2020 fueron aprobados en el proceso de elaboración del presupuesto 2020 durante el 2019. Los depósitos real
llevarón a cabo de acuerdo al articulo 47 de la Ley de Hidrocarburos.
No corresponde
La Ley del Fondo Mexicano del Petróleo para la Estabilización y el Desarrollo en su artículo 19 establece que el Fondo deberá publicar r
que incluyan los infromes financieros. En el artículo 22, se establece que un auditor externo dictaminará los resultados. De acuerdo conla
prácticas, el auditor dictamina los estados financieros anuales. Es decir, que si bien no se establece explicitamente la figura del informe a
implicitamente se requiere para el proceso de auditoria.
La Ley del Fondo Mexicano del Petróleo para la Estabilización y el Desarrollo en su artículo 19 prevé que el Banco de México en su rol
realice la publicación en medios electrónicos de los reportes trimestrales. El reporte anual dictaminado aunque no establecido como oblig
una oblgación implicita de acuerdo con las mejores prácticas de la industria.
El artículo 22 de la Ley del Fondo Mexicano del Petróleo para la Estabilización y el Desarrollo señala que el auditor externo tendrá las m
facultades para examinar y dictaminar estados financieros. Si bien no queda explicita la obligación anual, en línea con la industria esto se
forma anual.
El artículo 22 de la Ley del Fondo Mexicano del Petróleo para la Estabilización y el Desarrollo señala que el auditor externo deberá envi
la Unión copia de los dictámenes, mas no se establece una exigencia de ley.
El informe anual más reciente incluido en la página del Fondo Mexicano del Petróleo corresponde al 2019. El reporte trimestral más reci
trimestre (octubre-diciembre) del 2020.
El informe anual dictaminado más reciente es del último año fiscal concluido en 2019.
El Poder Legislativo puede revisar los informes, considerando que puede recibir los informes anuales dictaminados por el auditor extern
obligado a revisar los informes financieros.
Existen una serie de documentos emitidos por la secretaría de economía que gobierna el contenido local.
Las áreas que abarca la política que gobierna el requisito de encadenamientos son: bienes finales, mano de obra, servicios contratados, ca
Transferencia Tecnológica e Inversiones en infraestructura física
El Sistema Nacional de Refincación (SNR) representa el principal esfuerzo de encadenamientos hacia adelante con participación directa
actual administración ha relanzado el SNR con la consturcción de la refinería Dos Bocas. Por otro lado, existen esfuerzos por parte de la
economía para fomentar el desarrollo de proveedores nacionales en la industria energética a través de un registro y fideicomiso.
La participación en el segmento de la refinación obliga a Pemex a participar del procesamiento en el downstream. El incentivo es princip
dependencia de los combustibles importados.
El artículo 125 de la Ley de Hidrocarburos establece que la Secretaría de Economía es responsable de elaborar un reporte anual sobre los
materia de fomento de proveedores locales para la industria de hidrocarburos, el cual deberá compartir cada junio con el Congreso de la
embargo, estos reportes se centran en el registro y desarrollo de proveedores, sin necesariamente especificar que se debe de reportar estad
relacionadas con las adquisiciones locales. Reportes disponibles (2018-2019) no incluyen información sobre el monto de ventas.
El artículo 125 de la Ley de Hidrocarburos establece que la Secretaría de Economía es responsable de elaborar un reporte anual sobre los
materia de fomento de proveedores locales para la industria de hidrocarburos, el cual deberá compartir cada junio con el Congreso de la
embargo, estos reportes se centran en el registro y desarrollo de proveedores, sin necesariamente especificar que se debe de reportar estad
relacionadas con personal empleado por los proveedores locales.
No existe una línea base al momento
Todavía no se ha publicado estadísticas de adquisiones locales a nivel gobierno, si bien PEMEX si tenía publicaciones al respecto.
Todavía no ha habido un informe público sobre estadísticas de empleo local desde el gobierno.
Todavía no existe reglas para publicar estadísticas sobre el procesamiento. Sin Embargo, al momento solo Pemex realiza el procesamien
Todavía no existe reglas para publicar estadísticas sobre el procesamiento. Sin Embargo, al momento solo Pemex realiza el procesamien
Todavía no se ha publicado una linea base

Las estadísticas actuales se procesan a nivel agregado. Sin embargo, solo una empresa, PEMEX, realiza el procesamiento.
Las estadísticas actuales se procesan a nivel agregado. Sin embargo, solo una empresa, PEMEX, suministra el mercado nacional.
Pemex esta obligada a publicar información sobre los resultados de procesos concursales directos, invitación restrigida y licitación en cu
naturaleza, incluyendo la versión pública del contrato, el ganador y las razones que lo justifican. Lo previo está sustentado por la Ley Ge
Transparencia y Acceso a la Información Pública en el artículo 70 Fracción XXVIII
La Ley de Hidrocarburos establece en su articulo 125 la creación de un registro de proveedores nacionales en el sector de hidrocarburos,
divulgación de los beneficiarios reales de los proveedores de dichas empresas
Los contratos conproveedores incluyendo sus nombres estan disponibles en la Plataforma Nacional de Transparencia.
No se ha divulgado esta información
Sí. El gobierno anunció una meta de 35% de energía eléctrica proveniente de fuentes limpias de energía para 2024.
CFE, la empresa eléctrica estatal, ha publicado su plan de negocios 2021-2025 donde señala que se explorará la posibilidad de desarrolla
generación de energías renovables por 500 MW, con una inversión aproximada de 12,180 mdp.
PEMEX publica trimestralmente sus costos de exploración

Los Estados Financieros de Pemex 2019 proporcionan una cifra sobre el "costo de desarrollo incurrido durante el año" (p. 171), sin emba
información desagregada sobre qué parte de este gasto se destinó a proyectos que aún no producían petróleo y gas.
La PEP incluye información sobre futuros gastos proyectados de exploración, valoración inial de activos y desarrollo de nuevos proyecto
Negocios 2019-2024.
En su Plan de Negocios 2019-2023, PEMEX presentó proyecciones de precios para la Mezcla Mexicana de Exportación y los crudos ma
y 2030, así como de Gas Natural. Pero los precios de equilibrios no fueron divulgados.
La Secretaría de Hacienda en su proceso de presupuesto realiza un proyección para dos años.
En 2019, el gobierno publicaba un estímulo a los precios de gasolina. Este se ha presentado en ceros relativamente durante todo 2020.
Las estimaciones de emisiones de carbono y metado no son exhaustivas. Las últimas actualizaron el inventario de emisiones a 2018.
El Inventario Nacional de Emisiones de Gases y Compuestos de Efecto Invernadero 1990-2015 INEGYCEI incluye las emisiones genera
el venteo en el sector de petróleo y gasífero
https://resourcedata.org/document/rgi21-constitucin-poltica-de-los-estados-unidos-mexicanos
https://resourcedata.org/document/rgi21-constitucin-poltica-de-los-estados-unidos-mexicanos
https://resourcedata.org/document/rgi21-ley-de-hidrocarburos
https://resourcedata.org/document/rgi21-sistema-de-informacin-de-hidrocarburos
https://resourcedata.org/document/rgi21-micrositio-de-asingaciones-de-la-secretara-de-energa
https://resourcedata.org/document/rgi21-rondas-mxico_x000D__x000D_https://resourcedata.org/document/rgi21-sistem
https://resourcedata.org/document/rgi21-rondas-mxico_x000D__x000D_https://resourcedata.org/document/rgi21-sistem
https://resourcedata.org/document/rgi21-rondas-mxico_x000D__x000D_https://resourcedata.org/document/rgi21-micro
https://resourcedata.org/document/rgi21-ley-de-hidrocarburos_x000D__x000D_https://resourcedata.org/document/rgi2
https://resourcedata.org/document/rgi21-ley-de-petrleos-mexicanos_x000D__x000D_https://resourcedata.org/documen
https://resourcedata.org/document/rgi21-resolucin-cnhe7000418-por-la-que-el-rgano-de-gobierno-de-la-comisin-naciona
https://resourcedata.org/document/rgi21-rondas-mxico
https://resourcedata.org/document/rgi21-cdigo-de-conducta-de-cnh_x000D__x000D_https://resourcedata.org/documen
https://resourcedata.org/document/rgi21-eiti-mexico-beneficial-ownership-disclosure_x000D__x000D_https://resourceda
https://resourcedata.org/document/rgi21-rondas-mxico_x000D__x000D_https://resourcedata.org/document/rgi21-micro
https://resourcedata.org/document/rgi21-ley-de-ingresos-sobre-hidrocarburos
https://resourcedata.org/document/rgi21-fondo-mexicano-del-petrleo-para-la-estabilizacin-y-desarrollo_x000D__x000D_
https://resourcedata.org/document/rgi21-ley-de-ingresos-sobre-hidrocarburos_x000D__x000D_https://resourcedata.org/
https://resourcedata.org/document/rgi21-ley-del-fondo-mexicano-del-petrleo-para-la-estabilizacin-y-el-desarrollo_x000D
https://resourcedata.org/document/rgi21-ley-del-fondo-mexicano-del-petrleo-para-la-estabilizacin-y-el-desarrollo_x000D
https://resourcedata.org/document/rgi21-estados-financieros-auditados
https://resourcedata.org/document/rgi21-portal-de-eiti-internacional
https://resourcedata.org/document/rgi21-mexico-2018-eiti-report
https://resourcedata.org/document/rgi21-ley-de-la-agencia-nacional-de-seguridad-industrial-y-de-proteccin-al-madio-am
https://resourcedata.org/document/rgi21-disposiciones-administrativas-de-carcter-general-que-establecen-los-lineamien
https://resourcedata.org/document/rgi21-ley-de-petrleos-mexicanos
https://resourcedata.org/document/rgi21-ley-de-petrleos-mexicanos_x000D__x000D_https://resourcedata.org/documen
https://resourcedata.org/document/rgi21-sitio-web-de-pemex
https://resourcedata.org/document/rgi21-inversin-social
https://resourcedata.org/document/rgi21-reporte-de-resultados-dictaminados
https://resourcedata.org/document/rgi21-estadsticas-petroleras-octubre-2020
https://resourcedata.org/document/rgi21-estadsticas-petroleras-octubre-2020--1
https://resourcedata.org/document/rgi21-reporte-de-resultados-no-dictaminados-trimestrales
https://resourcedata.org/document/rgi21-sec
https://resourcedata.org/document/rgi21-forma-6k-entregada-a-la-security-exchange-commission-sec
https://resourcedata.org/document/rgi21-forma-6k-entregada-a-la-security-exchange-commission-sec
https://resourcedata.org/document/rgi21-cdigo-de-tica
https://resourcedata.org/document/rgi21-consejo-de-administracin
https://resourcedata.org/document/rgi21-sistema-de-informacin-de-hidrocarburos_x000D__x000D_https://resourcedata
https://resourcedata.org/document/rgi21-ley-federal-de-presupuesto-y-responsabilidad-hacendaria
https://resourcedata.org/document/rgi21-paquete-econmico-2020
https://resourcedata.org/document/rgi21-niciativa-de-decreto-por-el-que-se-expide-la-ley-de-ingresos-de-la-federacin-pa
https://resourcedata.org/document/rgi21-criterios-generales-de-poltica-econmica-para-la-iniciativa-de-ley-de-ingresos-y-
https://resourcedata.org/document/rgi21-acuerdo-por-el-que-se-emiten-las-reglas-de-operacin-para-la-distribucin-y-aplic
https://resourcedata.org/document/rgi21-acuerdo-por-el-que-se-emiten-las-reglas-de-operacin-para-la-distribucin-y-aplic
https://resourcedata.org/document/rgi21-acuerdo-por-el-cual-se-da-a-conocer-el-informe-sobre-la-recaudacin-federal-pa
https://resourcedata.org/document/rgi21-ley-del-fondo-mexicano-del-petrleo-para-la-estabilizacin-y-el-desarrollo
https://resourcedata.org/document/rgi21-fondo-mexicano-del-petrleo-para-la-estabilizacin-y-desarrollo-1
https://resourcedata.org/document/rgi21-acuerdo-que-modifica-al-diverso-por-el-que-se-establecen-las-disposiciones-pa
https://resourcedata.org/document/rgi21-acuerdo-por-el-que-se-establece-la-metodologa-para-la-medicin-del-contenido
https://resourcedata.org/document/rgi21-fideicomiso-pblico-para-promover-el-desarrollo-de-proveedores-y-contratistas-
https://resourcedata.org/document/rgi21-informe-sobre-los-avances-en-la-implementacin-de-las-estrategias-para-el-fom
https://resourcedata.org/document/rgi21-estadsticas-de-petrolferos
https://resourcedata.org/document/rgi21-exportacin-e-importacin-de-petrolferos_x000D__x000D_https://resourcedata.o
https://resourcedata.org/document/rgi21-ley-de-transicin-energtica
https://resourcedata.org/document/rgi21-boletin-de-prensa-de-cfe-del-11-de-diciembre-del-2020
https://resourcedata.org/document/rgi21-paquete-econmico-2021
https://resourcedata.org/document/rgi21-diario-oficial-de-la-federacin
Mongolia (mining)
2017 RGI Score
1.1 Licensing 61
1.1.2 Cadaster 75
1.2 Taxation 85
1.2.5d 100
1.3 Local impact 67
3.4 Rule of law 65
3.7 Open data 92
PERFORMANCE BANDS
Good Scores over 75
Poor Scores 30-44
61 0
Information only .
Information only .
Information only .
77 0
80 0
100 0
50 0
88 13
50 0
100 0
100 0
100 50
100 12
100 0
100 50
100 0
100 0
100 17
100 50
100 0
100 0
50 0
0 0
0 0
100 0
100 0
67 0
0 0
100 0
100 0
50 -25
100 0
0 -50
25 -25
0 -100
50 50
0 0
0 0
50 0
50 0
50 0
Information only .
Information only .
85 0
Information only .
77 10
80 30
100 0
50 0
80 3
50 0
100 0
90 10
50 0
50 0
87 -13
80 -20
100 0
80 -20
100 0
100 0
100 0
100 0
100 0
. .
Information only .
100 0
100 0
100 0
100 0
100 0
100 0
85 0
100 30
70 -30
53 -14
100 50
100 50
100 50
100 .
100 .
20 0
20 0
20 .
50 -50
100 0
0 -100
50 50
50 50
100 0
100 0
100 0
0 -100
0 -100
50 -50
100 0
0 -100
44 4
Information only .
Information only .
100 0
100 0
100 0
100 0
100 0
67 0
100 0
100 0
0 0
0 -35
0 -20
0 -50
96 76
100 0
80 80
100 100
100 100
100 100
0 0
0 0
0 0
25 25
0 0
0 0
100 100
0 0
0 -13
0 0
0 -50
0 0
0 0
56 0
100 0
80 0
0 0
100 0
0 0
0 -10
0 0
0 -20
71 17
75 27
0 0
0 0
0 0
0 0
0 0
75 25
100 0
50 50
100 100
. .
100 100
100 0
100 0
100 0
100 0
100 0
100 10
100 20
100 0
53 -21
Information only .
Information only .
Information only .
100 0
100 0
75 0
50 0
100 0
67 -33
100 0
100 0
0 -100
100 0
100 0
0 -100
0 -100
86 44
Information only .
100 0
100 0
100 0
100 0
100 75
100 100
100 100
100 100
100 0
100 50
100 100
100 0
75 75
100 100
0 0
. .
100 .
100 .
75 0
100 0
100 0
100 0
0 0
67 67
100 100
100 .
0 0
78 5
86 3
61 4
77 14
73 8
60 -2
93 4
99 7
Mongolia (mining)



follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license

cover areas/blocks?

given area/block?

licensing process?
terms?



processes?

negotiation rules?


blocks allocated?






companies?















companies?
companies ?


shares?



companies?






disclosed?

disclosed?

disclosed?
disclosed?

development?



plans?


adhered to?

use?









servicing)?


timeframe?




volume?

volume?


government?

by the SOE?


by the SOE?

ventures?

in joint ventures?



conduct?



exports?
readable?



fiscal rule?


audit timeframe?


expenditures?

received?

national debt?



areas?

government?


resource revenues?


stream?





fund?
report?





held?



financial reports?









cover?











identities?



provision?

expenditure



projects?

the sector?

2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
elements.
elements.


format only.
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
known cases.
cases.
to 2019.
C = An SOE.

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
companies.
shares.
authority.
retained by SOEs.
companies.
2016 EITI Standard.





disclosed.
known exceptions.
plans.
plans.
government.
controlling) share.
companies.
companies.
SOE.
2018.
2018.
operations.
operations.
external body.
A = Yes, the SOE's most recent publicly available annual report on its finances and operations B 80
statement.
statement.
statement.
A = Yes, the SOE publicly discloses its aggregate production volume, covering a fiscal year D 0
ending in 2016, 2017 or 2018.
A = Yes, the SOE publicly discloses its aggregate sales volume, covering a fiscal year ending in D 0
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
for each sale.
in the aggregate.
A = Yes, the SOE or government publicly discloses the value of production sold by the SOE, for D 0
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
A = Yes, the majority of the SOE's board of directors is independent of the government. C 0
and exports.
documentation.

JSON).
A = Yes, the law requires that an external body periodically monitor the government's adherence B 50
to the fiscal rule.
A = Yes, the government adhered to the fiscal rule in the most recently completed fiscal year. D .

governments.
governments.
A = Yes, the law specifies a formula governing the transfer of extractive resource revenues B 50
transferred.
2018.
A = Yes, the central government has publicly disclosed the amount of revenue transferred by D 0
stream.

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
enter details.

company.
country.

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
company.
country.
to 2019.
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
2018.

2020.
2021 Criteria


details online.

areas/blocks.
areas/blocks.
process.

all known cases.

all known cases.


licences/contracts.
licences/contracts.

government.


CSV, TSV or JSON).


2020.
companies.
companies.

tax authority.
authority.
2017 or 2018.



publicly disclosed.
management plans.


the government.
2019 or 2020.
2019 or 2020.
activities.
activities.
finances and operations covers a fiscal year ending in 2016, 2017 or 2018.
No, the SOE does not publicly disclose its aggregate production volume.
No, the SOE does not publicly disclose its aggregate sales volume.
its production.

its subsidiaries.
The SOE does not publicly disclose a list of board members.

Yes, a publicly documented policy requires that an external body periodically

monitor the government's adherence to the fiscal rule.
received.

revenues.

Yes, a publicly documented policy specifies a formula governing the transfer

of extractive resource revenues between the central government and

2019 or 2020.
No, the government does not publicly disclose the amount of revenue
transferred by revenue stream.
the fund.
fund.
budgetary approval.
investment types.
report.
include a list of assets held.
exception.
audited.
reports.


describe.
statistics.
statistics.
statistics.


Yes.
Yes.
2021 Justification
Constitution of Mongolia, Article 6.1: Land, its subsoil, forests, fauna, flora, and other natural resources in Mongolia shall be under peop
state protection._x000D__x000D_
Law on Minerals:_x000D__x000D_
Article 6.2 Land, and land subsoil, its resources, forests, water reserves, and fauna shall be the state common property._x000D__x000D_
Law on Minerals: Article 5.1: Mineral resources occuring on and under the earth's surface in their natural form shall be the state property
_x000D__x000D_
Law on Widespread Minerals: Article 5.1: Widespread mineral resources occuring on and under the earth's surface in their natural form
property.
Mineral Resources and Petroleum Authority of Mongolia (MRPAM) is an implementing agency, under the Ministry of Mining. MRPAM
granting licenses for exploration and mining, as stated in the Article 11.1.19 of the Minerals Law of Mongolia.
For exploration licenses, Mongolia uses sealed bid selection process, according to Minerals Law, Articles 18-20. We note a different pro
and widespread minerals licensing, but here we focus on new license issuance for exploration.
Mineral Resources and Petroleum Authority of Mongolia does publish a monthly statistical report, where the stock of extractive resource
minerals is developed and updated individually (gold, copper, zinc etc.). Sep 2020 statistical bulletin from MRPAM includes the stock d
page 13.
_x000D__x000D_
MRPAM publishes a monthly statistical bulletin, which includes data on registered stock of extractive resource reserves. The stock data
monthly basis. Please see Sep 2020 MRPAM statistical bulletin, page 13.
_x000D__x000D_
MRPAM publishes a monthly statistical bulletin, which includes data on registered stock of extractive resource reserves, available in a p
see Sep 2020 MRPAM statistical bulletin.
MRPAM has implemented an online licenses registry.
The public registry accommodates the following data.

- License shape (coordinates)
- License code
- License type
- Company name
- Area
_x000D__x000D_
The Computerized Mining Cadastre System (CMCS), license registry web page, shows a list of valid license details and includes an inte
MRPAM also publishes a monthly update on the number of licenses by region, area, type of minerals, and lists licenses held as collatera
bulletin. It also discloses names of entities holding more than 10 licenses, 100,000 and more hectares, please see MRPAM Sep 2020 stat
page 3-11.
_x000D__x000D_
CMCS license registry web page has a map, indicating each license area, and although it does not show all license holders on the map, u
area using the license id. It also has information on areas available for new exploration licenses. Also, MRPAM's monthly statistical bull
of licenses including the newly issued ones and expired ones. See the details of licenses are on pages 3-11 of teh Sep 2020 statistical bul
the total areas of Mining and Exploration licenses by Provinces. Page 6 shows the total areas of special licenses and of the unassigned ar
CMCS license registry web page has a map, indicating each license area, as coordinates and as list of area names.
Since one license can be held by one company only the registry gives the names of all companies holding an interest.
The basic requirements to apply for a mining or exploration license are described in Articles 7.1 of the Minerals Law of Mongolia. Thes
legal entity that is established, and is operating under the laws of Mongolia, and b) to be a taxpayer in Mongolia. In addition, section 18.
requirements: contact details; notarized copy of the state registration certificate; service fee payment slip; technical offer detailing Profes
access to qualified personnel, list of machinery and equipment, type, scope, time scale and cost of exploration to be undertaken, environm
plan and costs; letter from Tax Authority indicating the applicant is registered as a taxpayer in Mongolia. Article 24.1 states that only th
license holder may apply for a mining license in the particular exploration-licensed area._x000D__x000D_
In addition, the Law on Minerals Article 10.1.2: [Ministry of Mining and Heavy Industry] " to approve the Procedures for the Tender for
[Exploration Licenses], [mining licenses except for areas held under the exploration Licenses], [mining licenses for areas explored using
funds], [mining licenses for areas explored using state budget funds and for which the mining license holder failed to pay the compensat
exploration costs]. This Procedures, adopted by Minister's Decree of 1 January 2018, evaluates the technical proposal based on (Section
approprates of geology, exploration work methodology, methods and planning, and review of existing studies; environmental protection
plans and itemized work, including spend amounts and calendar for implementation; local development and cooperation plans; availabil
experts and their skills and experience; availability of machinery and equipment to be utilized under the project"
_x000D__x000D_
The Minerals Law does not explicitly require MRPAM to disclose a list of biddable/ negotiable terms, however, it directly lists the requi
to the Article 17.4 of the Minerals Law, MRPAM is required to publicly announce the invitation for bids on a particular area no later tha
the selection process. The list of biddable terms are outlined in the Minerals Law. The basic requirements to apply for a mining or explor
described in Articles 7.1 of the Minerals Law of Mongolia. These are: a) to be a legal entity that is established, and is operating under th
and b) to be a taxpayer in Mongolia. In addition, section 18.1 sets the following requirements: contact details; notarized copy of the state
certificate; service fee payment slip; technical offer detailing Professional staff, and access to qualified personnel, list of machinery and e
scope, time scale and cost of exploration to be undertaken, environmental protection plan and costs; letter from Tax Authority indicating
registered as a taxpayer in Mongolia. Article 24.1 states that only the exploration license holder may apply for a mining license in the pa
exploration-licensed area. The Rule of bidding for issuing license signed by Minister of Mining in 2018 and amended in 2020 (the previo
annulled in 2017), details the process.
The licensing process requirements are established by Lawon Minerals, Article 18, and the related Procedures (Rule) for Tender for Gran
Articles 8, 9, 10 and 11 of the Minerals Law clearly specify the various roles of the Parliament, Government, Ministry and the MRPAM,
authority. As stated in the law, MRAM is completely independent from the SOE. The law explicitly vests the authority to grant licenses
But there is no specific language distancing the MRPAM from SOEs or vice versa. In some cases, Ministry of Mining and Heavy Indust
representative of the state property in SOEs; the same ministry controls the MRPAM.
Being registered and operational under Mongolia legislation and Mongolia taxpayer (Article 7.1 of Mineral Law) and submitting docum
18.1 of the same law can be viewed as the minimum predefined critera for companies to participate in the licensing tender.
While biddable terms are known, there is no negotiable terms disclosed, or allowed by law.
Rules governing the licensing are a formal legislation which is publicly available, including Law on Minerals and Procedures for the Ten
licenses. In practices, the breaches of these are not well documented. (Transparency International's report of 2017, Mineral Licensing Co
Assessment for Mongolia, includes the claim by former member of the evaluation committee that his seniors tried to influence his assess
technical proposal.)
Minerals Law requires the MRPAM to publish infromation about exploration license award (Article 20.7), exploration license extension
license award (26.7), mining license extension (28.3), transfer of the license (49.11, 50.6) on daily newspapers, however, the law does n
disclose the ist of companies that submitted license applications. Article 4.4.3 of the Regulation on competitive tendering for special lice
upon request from the applicants, the working committee can show quotations of other applicants, however, it also does not require to di
companies.
Minerals Law requires the MRPAM to publish infromation about exploration license award (Article 20.7), exploration license extension
license award (26.7), mining license extension (28.3), transfer of the license (49.11, 50.6) on daily newspapers, however, it does not exp
it is the identity of the winning bidder. Article 4.7.5 of the Regulation on competitive tendering for special licenses also says the MRPAM
about the license award, however, it does not clarify whether it is the identity of the winning applicant
Minerals Law requires the MRPAM to publish invitation for bids including the list of areas (Article 17.4), infromation about exploration
(Article 20.7), exploration license extension (22.3), mining license award (26.7), mining license extension (28.3), transfer of the license
daily newspapers. Article 4.7.5 of the Regulation on competitive tendering for special licenses also says the MRPAM shall announce abo
award.
Anybody can use judicial/administrative appeals procedures which are prescribed by General administrative law, effective from July 201
_x000D__x000D_
_x000D__x000D_
Procedures for Tender for Granting Licenses allows for appeal to Ministry of Mining and Heavy Industry, and if its decision is not accep
through courts. (6.2 of Procedures)
Websites of MRPAM and Ministry of Mining and Heavy Industry do not have a disclosed list of companies that submitted license applic
as Open Society Forum, EITI Mongolia Report 2018 also do not have the list of companies.
CMCS has the list of license holders. After each tender, no announcement is made, although the award of new licenses for a specific area
cadastrial system every month, where the license holder identity is included.
_x000D__x000D_
Computerized Mining Cadaster System (CMCS) is a publicly available registry of allocated licenses and it regularly updated by MRAM
of every given exploration/mining license including area size and coordinates. It is also available to see allocated areas/blocks on an inte
to reference is an example of how it look a license block. _x000D__x000D_
_x000D__x000D_
After each tender, no announcement is made, although the award of new licenses for a specific area is added to the cadastrial system eve
area name and coordinates.
Anti-Corruption Law 14.2 requires the disclosure of income and asset declarations of high level public officials, and Article 14.3 require
Agency Against Corruption Agency to allow public access to declarations of all other officials covered by the law. The income and asse
require the inclusion of information on shares in legal entities, and any licenses held, including extractives licenses. But because extracti
held by legal entities only, no such declaration is made by officials.
Beneficial ownership is a public policy commitment to beneficial ownership disclosure requirements. There is a roadmap on beneficial o
Mongolia, and there is actual disclosures in the EITI report. OGP includes some commitments on beneficial ownership disclosure, but th
form of a normative act which is universally followed, as with other acts required to be registered by the Ministry of Justice before enter
the binding responsibility to implement the plan is no there.
Senior public officials submitted 2019 declarations on their income and assets, as required in the Law on Anti-Corruption (Article 4.1.).
Authority Against Corruption of Mongolia has declarations of public officials on their income assets on their website, please see the sub
However, the income and asset declarations do not require the disclosure of holding in any companies and not in extractive companies p
company, majority state owned, Erdenes Tavan Tolgoi, has distributed around 15% of its shares to each and every citizen of Mongolia, a
not tradeable. Many officials failed to declare these holdings, probably assuming it is known to everybody. For example, the Speaker of
Zandanshatar, has not declared these shares while the former Prime Minister, Khurelsukh, has declared.
Mongolia EITI reports contain information on beneficial ownership, Appendix 20b of 2018 EITI report and Appendix 21b of 2019 EITI
the beneficial ownership information is not verified, and the reports also include tables with beneficial owners declared being legal entiti
and 21C respectively).
There is no legal requirement to disclose signed contracts with extractive companies.
Contracts such as operator/service contracts by SOEs are not disclosed. The full list of all available contracts is not disclosed, so it is not
all contracts are disclosed.
Contracts such as operator/service contracts by SOEs are not disclosed. The full list of all available contracts is not disclosed, so it is not
all contracts are disclosed.
_x000D__x000D_
As specified in the Article 11.1.6 of the Minerals Law, the state administrative agency - Mineral Resources Authority of Mongolia (MRA
the plan, reports, and the minimum work expenses of exploration license holder.
Mongolia changed its legislation in 2013. Prior to that, some agreements (investment agreements for strategic deposits) were ratified by
the gray area is whether the amendments to investment agreements signed prior to 2013 are subject to legislative approval or not.
Primarily, the system is royalty/taxes. But some SOEs do employ service agreements for the parts of their operations (like Erdenes Tava
mine).
_x000D__x000D_
EITI E-reporting system discloses volume by company level, see provided Aduunchuluun's report. MRPAM publishes a Monthly statist
includes the latest data on the volume and value of minerals production (including Copper). See the Page 21-23 for coal, 29-30 for coppe
MRPAM bulletin of Sep 2020.
_x000D__x000D_
MRPAM publishes a Monthly statistical bulletin, which includes the latest data on the volume and value of minerals production (includi
Page 21-23 for coal, 29-30 for copper of the provided MRPAM bulletin of Sep 2020. Ministry of Mining and Heavy Industry also publis
report, please see page 6-8 of the provided report for 1st quarter of 2020 from the Ministry.
_x000D__x000D_
The MRPAM and Ministry of Mining and Heavy Industry reports are published on their respective websites and are available in .pdf for
provided reports.
_x000D__x000D_
MRPAM publishes a Monthly statistical bulletin, which includes the latest data on the volume and value of minerals production and exp
Copper). See the Page 21-23 for coal, 30 for copper of the provided MRPAM bulletin of Sep 2020. Ministry of Mining and Heavy Indus
monthly report, please see page 6-8 of the provided report for 1st quarter of 2020 from the Ministry. Customs Authority of Mongolia als
on the exports, including on mining products, disaggregated by the product type and not by companies.
_x000D__x000D_
MRPAM publishes a Monthly statistical bulletin, which includes the latest data on the volume and value of minerals production (includi
Page 21-23 for coal, 29-30 for copper of the provided MRPAM bulletin of Sep 2020. Ministry of Mining and Heavy Industry also publis
report, please see page 6-8 of the provided report for 1st quarter of 2020 from the Ministry. Customs Authority data is also up to date.
_x000D__x000D_
National Statistical Office of Mongolia reports value of extractive resource exports by product type (coal, copper concentrate, iron ore, c
concentrate and gold) on a monthly basis. NSO's online statistical database has a feature to download the data in XLS, CSV, Text, JSON
CSV formats including Sep 2020 data are provided as an example. Customs Authority data is also available in XLS format.
The Minerals law, article 48.10, requires the license holder, and not the government, to disclose. On the other hand, Government resolu
(Article 2.1), which is a policy document, commits to publicly disclose data on payments.
Ministry of Finance publicly discloses taxes/payments from all extractive (exploration and mining) companies at company-level through
Mongolia e-reporting system. http://e-reporting.eitimongolia.mn web site provides tax/payment reports as submitted by companies, gove
reconciled. (Referenced) The government tax. Payment receipt report by companies is also available to download in excel format.
reconciled. (Referenced) The government tax. Payment receipt report by companies is also available to download in excel format. The la
fiscal year ending in 2019, i.e. 2018.
reconciled.
_x000D__x000D_
According the article 20.1 of the Corporate income tax Law, tax at a rate of 10% is levied on taxable income of up to MNT 6 Billion. If t
is over MNT 6 Billion, 25% tax is imposed on income excess of MNT 6 billion, plus MNT 600 Million.
_x000D__x000D_
Under the Mongolian Minerals Law, royalties are payable on the sale of minerals both within Mongolia and abroad. The amount of roya
on a standard flat-rate royalty and may also include a surtax royalty with percentages applied depending upon the type of commodity and
as specified in article 47.5 of the Minerals Law.
_x000D__x000D_
The article 5.4 of the Minerals Law states that in a mineral deposit of strategic importance with proven reserves of which have been prov
through State funded exploration and are exploited in partnership with a private business entity, the percentage of the State participation
The percentage of the State share shall be determined by an agreement on (exploitation of the) deposit use considering the amount of inv
the State. The article 5.5 of this law, the state may own shares equal up to 34% of the investment made to a deposit of strategic importan
entity that holds a deposit with proven reserves of which have been proven through exploration funded by sources other than State budge
of the State share shall be determined by an agreement on (exploitation of the) deposit use considering the amount of investment made b
_x000D__x000D_
_x000D__x000D_
In essence this is an option for a carried or a fully paid interest in strategic deposits.
The Article 24.1 of the Corporate income law specifies that taxes on the income mentioned in the Articles 18.6.1, 18.6.2, 18.6.3, 18.6.4,
18.6.8 will be deducted (withheld) by the relevant authority and transferred to the budget. The Article 24.2. specifies that taxes on the inc
18.6.6 will be imposed on the representative office. According to the Article 24.3, if a taxpayer specified in 5.5.1 transferred funds to an
Mongolia, the taxes will be imposed on the representative office. In case if the taxpayer cannot be identified, the entity that earned incom
own withholding tax (Article 24.4). The Article 20.1 specifies that if annual taxable income determined in accordance with paragraphs 1
18.5 of this law is MNT 0-6.0 billion, it shall be taxed at the rate of 10 percent. If annual taxable income exceeds MNT 6.0 billion, it sha
million plus 25 percent of income exceeding MNT 6.0 billion. The Article 20.2 specifies that the following taxpayer’s income shall be ta
18.6.1. Royalty income;18.6.2. Dividend income; 18.6.3. Interest income; 11.1.5. Returned monetary capital specified in the Article 9.11
Environmental Impact Assessment, and the Articles 11.1.4, 12.5 of the Petroleum Law; 11.1.6. Insurance compensation at 10 per cent; 1
sale or transfer of the right provided by a state agency. The Article 20.2.2. specifies that the following shall be taxed at 2 per cent: Incom
immovable property. The Article 20.2.3 specifies that the following shall be taxed at 40 per cent: 18.6.5. Income from quizzes, gambling
Article 20.2.4 specifies that the following shall be taxed at 20 per cent: 18.6.6. In the case of the representative office transfers its own pr
18.6.8. Income earned in the territory of Mongolia or earned from sources within Mongolia by a taxpayer who does not reside in Mongo
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Production sharing agreements exist for oil sector but none for the mining sector. The Minerals Law and websites for the Mining Ministr
Resources Authority of Mongolia do not specify the company and government production shares other than oil sector.
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The General Tax Law states that a "Tax Authority" is a state administrative body responsible for implementing and monitoring impleme
legislations that consists of province, capital city, district tax departments, divisions, soum tax divisions, tax inspectors and collectors (A
the General Tax Law and Tax Authority structure downloaded from the The General Tax Authority website, a government agency under
Finance._x000D__x000D_
_x000D__x000D_
In addition, for imports and exports, Customs Authority, another agency under the Ministry of Finance, is responsible for collecting taxe
border. Some fees, like licensing fees, which are technically considered a part of 'taxes', are collected by Mineral Resources and Petroleu
the taxes are collected, parts of the tax payments are redirected to the natural resource funds or other special funds.
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Pursuant to the article 35.2 of the Budget Law (p.44), the government will deposit all the budget revenues (including tax payment) in the
central account.
Tax authority can audit the company based on risk assessment or on the taxpayer's request, with a few exceptions General Tax Law Artic
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As stated in the article 8.1 and 9.1 of the State Audit law, the National Audit Office will conduct financial and operational audits on gov
organizations and agencies.
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National Tax Authority and other government agencies are audited regularly by National Audit Office (NAO). Most recent audit on Nati
and Mineral resources authority which collects license payments and royalties belong to implementations of fiscal year 2019 and are pos
available on the State Audit Office. The financial audit of the Mongolian Tax Authority by the State Audit Authority for 2019 was condu
quarter of 2020, as evidenced by the letter by the Auditor General: https://shilendans.gov.mn/org/7601?
form=3927538&year=2019&month=12&group=0&task=7651 _x000D__x000D_
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Royalties are not collected by the Mineral Resource and Petroleum Authority. This is the payment made to the state budget under the sup
different government agencies including Tax and Customs authorities.
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Mongolia is an EITI compliant country according to the EITI's latest, 2018 country validation report and its progress was marked as "sat
country joined EITI in 2007 and became EITI compliant in 2010.
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The latest EITI report is for 2018 (published December 2019)
The Article 25.1.7 of the Minerals Law requires companies to submit an EIA in their application for the mining license, therefore, prior t
The Article 6.1 of the Environmental Impact Assessment Law requires any project implementers to conduct an EIA.
The law on environment, 34.1.14, is explicit about the EIA being a part of the information database. The same law, 33.4, requires the pu
the database unless specifically prohibited by the law. There is no such prohibition in the law that was found.
The strategic environmental assessment, which is a part of environmental impact assessment (under 4.1 of the environmental assessmen
contain assessment on contingent risks and negative impact of social nature (3.1.3 of the same law). We note that Mongolian laws are he
the environmental impact and no clarity on social issues.
The strategic environmental assessment, which is a part of environmental impact assessment (under 4.1 of the assessment law), should c
on contingent risks and negative impact of social nature (3.1.3 of the same law). As such, I would agree to score as q 1.3.1.b, but note th
are heavily focused on the environmental impact and no clarity on social issues.
While many EIAs are available, for some projects, the documents could not be found. For instance, EIAs for Shivee Ovoo SOE coal min
Mongolyn Alt MAK project Tsagaan Suvarga for which the mining license was issued, Badrakh Energy's uranium project for which also
was issued, could not be found on the eic.mn database.
Environment Information Database has EIAs and social impact assessments are part of the EIAs.
Article 39.1.1 requires the managemetn plan be prepared prior to obtaining the mining license if the company had the exploration license
license is obtained in case the minign license is obtained through tender.
35.1.14 does not require inclusion of the mitigation plan; only budget and expenditures for the environmental protection activities are req
No separate mitigation plans are available on the eic.mn website. As part of EIA, some plans are covered, but not all companies' EIA's ar
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Special license can be suspended if the state administrative agency responsible for nature and environmental issues has concluded that th
had failed its duties to protect and restore the environment, in accordance with the Article 56.1.5 of the Minerals Law. Also, the article 1
Environmental impact assessment states that in case of non-compliance, individuals and legal entities shall be penalised according to the
(Article 24.2.2: penalty of 10-40k monetary units or 2-8 years of imprisonment) or Infringement Law (liquidation of assets earned illega
monetary units to an individual and 3000 monetary units to legal entities, as stated in 7.1.1 of the Infringement Law). The articles 20.1 a
any damages to the environment due to the absence or incorrect EIAs shall be compensated by the responsible entity.
Law on Minerals, 39.1.4.4 specifies that rehabilitation measures shall be included in the environmental protection plans.
Ministers of Mining and Heavy Industry and Environment and Tourism issued a joint decree approving mine rehabilitation and closure
but no reports are publicly available on the implementation of these procedures.
Law on Subsoil, Article 20.3: Subsoil users shall not infringe on the rights of others to own, posses and use the land. In case of such infr
should be responsible for compensating using own funds._x000D__x000D_
_x000D__x000D_
Law on Minerals Article 41.1: License holder shall provide compensation in full to the owners or possessors of wells, herder's winter res
public purpose residences or other buildings, as well as historic and cultural heritage items in case of inflicting damage, and in necessary
responsible for costs associated with their relocaton. _x000D__x000D_
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Compensation and other concerns rising between the land owner or possessor and the mining activity shall be agreed by Civil Law, whic
relations between owners, possessors and users of land.
Resetlement of land users in general is agreed between the land user and the mining company. In case of government taking land back fo
(which does not include mining with the exception of Land Law 16: 'large scale development project of national importance' and 'artisan
Land Law 42.4: if resettlement is about private housing, the resettlement can happen between May 15 to September 15 (warm period)
Article 5.4 of the Minerals Law states that the state may participate jointly with a private legal entity, with up to a 50% share, in the prod
deposit of strategic importance where state funded exploration was used to determine proven reserves. Article 5.5 of the law says that the
State ownership of a strategically important mineral deposit where no state funds were spent on exploration work and determination of r
to 34% depending on the expected economic benefits and profitability of the deposit. 100% state-owned Erdenes Mongol LLC is a speci
company created in order to represent GoM's stake in developing and owning nationally strategic mineral deposits within the territory of
Erdenes Mongol Company Bylaws). It holds equity shares in Erdenes Tavan Tolgoi JSC, Erdenes Oyu Tolgoi LLC, Baganuur JSC, Shi
Mon Atom LLC, Erdenes Shive Energy LLC, Erdenes Methane LLC and Erdenes Asset Management LLC. The company also owns the
of 34 percent of Oyu Tolgoi LLC through its subsidiary and operates Gashuun Sukhait Road LLC. The company was founded in 2007 in
Government Resolution No.266 (15 November 2006), and is based in Ulaanbaatar.
Production sharing is not used in mining.
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The Future Heritage Fund (FHF) was created in accordance with the Future Heritage Fund law, approved and ratified by the Mongolian
February 5, 2016. The FHF replaced the Human Development Fund from 2016. The Article 7.1 specifies that the FHF consists of the fol
received from SOEs and other entities in possession of production licenses for mineral deposits of strategic importance The remaining ba
distribution to the Fiscal Stability Fund in accordance with the Fiscal Stability Law, or 65% of the mineral royalty payments collected in
accordance with Article 47 of the Minerals Law; 50% of additional revenues collected to the state budget from legal entities conducting
mineral resources as specified in Article 4.1.7 of the Minerals Law, by means of amending or revising laws and regulations of Mongolia
through newly approved laws, or amendments made to the rate and level of taxes; Article 7.1.5: Starting from 2018, 20% of the excess a
the state budget over the base year’s targeted minerals’ revenues, excluding revenues mentioned in the articles 7.1.1, 7.1.2, 7.1.3, 7.1.4 o
collected in the fund. _x000D__x000D_
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There are some limitations. For instance, taxes, royalties and other payments are regulated by relevant laws and are paid as any other com
declaration and payment of dividends by SOEs to the government is however left to the discretion of the SOE board.
reconciled. Payment receipt report by companies is also available to download in excel format. See Erdenes Mongol report which includ
Glass Account website normally has financial reports of state organisations, however, Erdenes Mongol's financial reports are missing. A
Mongol's website does not have any financial reports.
reconciled. Payment receipt report by companies is also available to download in excel format. See Erdenes Mongol report which includ
However, it should be noted that SOE's website and Glass Account website does not disclose financial reports.
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According to the Article 7.1.1 of the Law on Information transparency and Rights to obtain information, SOEs are required to provide up
of its strategic objectives, priorities, activities carried out to achieve the mission and goals, outcome and organizational structure clearly
websites. Disclosure of financial information for SOEs is regulated by a the Glass Account Law. The Article 6.1 of this law specifies the
frequency to disclose financial information: annual financial reports have be finalized and submitted before April 25 of the next year. SO
all the requirement reports on its website by the deadline, as stated in the Article 5.1 of this law.
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According to the Article 15.1.1 of the State audit Law, which is provided here, National Audit Department has the right to conduct a tho
SOEs. The Audit may cover financial and operational aspects of the entity as stated in Articles 8.1 and 8.2 of the law. 8.1 of this law sta
audity body conduct audits for the annual financial reports of the SOEs.
The Article 21.10 of the Law on State and Local Government Property states that SOEs are required to submit their reports to the central
authority responsible for state property policy and coordination, together with the audit report. SOEs are also required to disclose their ac
by the Article 6.1 of the Glass Account Law. _x000D__x000D_
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However, the parliament can at any time demand reports as it can deliberate on any issues relevant to the economic life of the country. C
Mongolia, Article 25.
For example, Erdenes Mongol owns a 239 km road from Tavan Tolgoi to Gashuun-Sukhait (see submitted website information). In an in
road, Nyambayar L., the Director of the Infrastructure Department of Erdenes Mongol, discusses plans to build energy transmission line
rest areas etc, see the submitted file. In addition, he use of Erdenes Mongol's subsidiary to finance the relief of pension debt in 2020.
SOEs website, EITI e-reporting system, Glass account website do not have this information, see attached reports and screenshots.
Erdenes Mongol's 2019 audit report is available from the National Audit Office website, see provided report.
the company's financial report for 2018 is available on its website, http://erdenesmongol.mn/uploads/download/5cc0201eb89264.815721
entry is given at April 23, 2018. Operational report is not available on the website. The company published its 2017 annual report in prin
available in limited numbers.
entry is given at April 23, 2018.
Erdenes Mongol website does not have this information. The EITI Mongolia e-reporting system provides companies' production, includi
Erdenes Mongol, however, there is no production volume of Erdenes Mongol. See Erdenes Mongol missing report screenshot and exam
Erdenet and Mongolrostsetmet SOE reports.
Erdenes Mongol website does not have this information. The EITI Mongolia e-reporting system provides companies' sales volumes, incl
of Erdenes Mongol, however, there is no sales volume of Erdenes Mongol. See Erdenes Mongol missing report screenshot and examples
Erdenet and Mongolrostsetmet SOE reports. Some of the subsidiaries have disclosed this information, but not Erdenes Mongol as a grou
noted that the company is a holding company, so the specific mining operations are under the umbrella of its subsidiaries.
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Article 16.4 of the Law on State and Local government property states that SOEs have the right to sell their products independently, how
select buyers are mentioned. Erdenes Mongol bylaws also does not have rules on selecting buyers (Articles 3-4. Company operations and
Shareholders Meeting; 8. Board; 9. Executive Management; 12. General rules for agreements; 16. Company financial activities; 17. Info
transparency)
Article 27.1.4 of the Minerals Law specify that the license holder shall sell its minerals and products at the global commodity prices, how
directly relevant to SOE sales.
The tax laws require payment of common taxes and royalties and licensees fees that are specific to the mining. SOEs declare dividends t
the decision by boards of directors of SOEs, which is regulated by the Company Law, although the specific rules for declaring dividends
Glass Accounts Law requires fully state owned enterprises and companies to disclose their financial transactions above MNT 5 mn, inclu
This in essence discloses information on revenue from sales, but these are not classified as sales revenue or aggregated in any way.
The EITI Mongolia e-reporting system provides companies' sales volumes, including subsidiaries of Erdenes Mongol, however, there is
volume of Erdenes Mongol. See Erdenes Mongol missing report screenshot and examples of Baganuur, Erdenet and Mongolrostsetmet S
should be noted that Erdenes Mongol is a holding company, and many of its subsidiaries (Baganuur, Erdenes Tavan Tolgoi, Oyu Tolgoi
not controlled by Erdenes Mongol, individually report their production sold.
Erdenes Mongol is a holding company. Also, the last available report, for 2017, provides information on sales in its financial report (inco
However, the data is too old to be considered.
SOE website and EITI e-reporting website do not have details on the dates of the production sales. See Erdenes Mongol, Baganuur, Erde
Monrostsvetmet reports and their websites.
SOEs websites and EITI e-reporting website do not have details on the buyers. See Erdenes Mongol, Baganuur, Erdenet, Monrostsvetme
websites. The Glass Accounts transactions for above MNT 5 mln provides the list of clients who paid to SOEs the revenue. Some transa
as sales revenue. However, not all SOEs have Glass Accounts, and it is not easy to distinguish between the buyer and some other sort of
transactions labelled revenue.
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Yes, Erdenes Mongol SOE has listed its portfolio companies on its website.
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Erdenes Mongol SOE has listed its portfolio companies on its website with levels of ownership in joint ventures. EITI Mongolia 2018 r
levels of ownership in joint ventures, see page 41. Additionally, there is a CEO presentation which provides info on interest:
http://erdenesmongol.mn/index.php?view=article&type=item&val=544
Erdenes Mongol's 2017 semiannual report and the website do not have information on costs and revenues. MRPAM (Mineral Resources
Authority of Mongolia) and the Ministry of Mining websites do not have this information. Glass Accounts provide the list of transaction
expenditures, by Erdenes Mongol. Some transactions are related to costs and revenues associated to participation in joint ventures, but th
not clear and complete.
Erdenes Mongol's website has a list of its subsidiaries, also EITI Mongolia 2017 report on page 41-46.
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Erdenes Mongol's 2017 semiannual report and the website do not have information on costs and revenues. MRPAM (Mineral Resources
Authority of Mongolia) and the Ministry of Mining websites do not have this information. Glass Accounts provide the list of transaction
expenditures, by Erdenes Mongol. Some transactions are related to costs and revenues associated to subsidiaries but the information is n
complete.
Erdenes Mongol's website has a list of legislations it abides, where 'Erdenes Mongol staff code of conduct' is included. The list also has a
organising implementation of Erdenes Mongol Code of conduct and monitoring of ethics infringement.However, it is not possible to acc
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While Erdenes Mongol Company Bylaws (Article 8.2) state that the BOD shall consist of 9 members, Erdenes Mongol SOE's website sh
Chairman of the BOD, who is Chief of Cabinet Secretariat. No any other BOD members are shown, and the independent BOD members
2018 Mongolia report, page 41 has the list of BOD members (3 out of 9 members are independent), however, it could be outdated inform
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The Computerized Mining Cadastre System (CMCS), license registry web page, shows a list of valid license details, an interactive map
exploration. MRPAM publishes a monthly bulletin including reserves (see page 13 of the provided MPRAM Sep 2020 statistical bulletin
reporting portal has infromation on production and exports of mining companies. However, no portal with consolidated data on reserves
exports.
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reporting portal has infromation on production and exports of mining companies. However, there is no single online data portal, but ther
with these information, of which two are online data portals.
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Article 5-8 of Fiscal stability law defines requirements, general principles and fiscal rules of the budget. Particularly, article 6 sets four s
requirements of fiscal rules. 6.1.1. Consolidated budget revenue should be projected and planned in accordance with balanced (structural
approach; 6.1.2. Structural balance of consolidated budget should have surplus or deficit that accounts to less than 2 percent of GDP; 6.1
budget spending should not exceed the greater of non-minerals GDP growth for that year or average non-minerals GDP growth for previ
Total outstanding of public debt that expressed in current value should not exceed 60 percent of nominal GDP.
Fiscal stability council was established in October 2018 following the Parliament Resolution 83 of 2017. The Council is to conduct resea
provide conclusions and recommendaions on the consistency of budget and budget amendment proposals, budget frameworks statement
economic develoment directives' 3.1.1 https://www.legalinfo.mn/annex/details/8152?lawid=13058
While the fiscal rules were complied, the rule is modified every year - debt threshold was set to 70% in 2020, 60 in 2021, see Article 19.
stability law and news websites. The RGI team has decided to modify scoring criteria. No country is scored negatively for lack of fiscal
2020 due to pandemic. Instead we mark those those that suspended/modified/disregarded the rule as not applicable. (D instead of B)
National Audit Office's report on 2019 government budget claims that one of the fiscal rules, balanced budget rule, was adhered to. Page
https://tailan.audit.mn/api/pages/b8167452f0bfcd73f5020299186dd4ae/watermarked.pdf. However, conclusions on other rules are not kn
_x000D__x000D_
See the provided projections in the Budget 2020, page 10. Glass Account website has MMHI's projections and actuals 2020, including k
including royalties and fees expected, and oil related revenues.
_x000D__x000D_
The government published the approved budget and related documents on its website - www.iltod.gov.mn, see the provided budget.
Ministry of Finance provides budget expenditure updates on a monthly and annual basis, see provided reports. For mining, Ministry of M
Industry's expenditures are updated on a monthly basis, see expenditures for October 2020 on the Glass Account website.
This revenue is shown as part of the EITI process, and also in the budget proposal documents by the Ministry of Finance on an annual ba
MoFinance numbers usually do not match as the two differ in methodologies. MoF's data is highly aggregate.
Ministry of Finance also provides detailed data on external debt.
Central Bank of Mongolia publishes Gross External debt position every quarter, see attached report, in USD.
https://mof.gov.mn/files/uploads/article/STATISTIC_BULLETIN_OF_GOVERNMENT_DEBT.pdf
License fees are also shared with local governments.

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The Local Development Fund is designated to receive revenue transfers of local government from the central government. Article 59 of
deals with the Local Development Fund, and Article 59.1.2 states that 5 per cent of mining royalty revenues except those mentioned in 4
Law shall be transferred to the Local Development Fund.
Article 59.4 of the Budget Law specifies that when allocating funds from mining royalties concentrated to the Local Development Fund
provinces where minerals where extracted, shall receive up to 10% more per each citizen.
_x000D__x000D_
The article 60 of the Budget Law regulates the Local development funds, managed by the Aimag (Province) Governor and Aimag Parlia
60.1 states that the provincial government will have a Local Development Fund (LDF) with the purpose of supporting the local developm
60.2 defines the sources of revenue for the LDF, and they are transfers from the Centralized local development fund, which consists of ro
of the license fees.
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The Local Development Fund is designated to receive revenue transfers of local government from the central government. Article 59 of
deals with the Local Development Fund, and Article 59.1.2 states that 5 per cent of mining royalty revenues except those mentioned in 4
Law shall be transferred to the Local Development Fund. There is no formula in the law, but Article 2.1. of the Regulation on Local Dev
procedures specify that Government decree 230 of 2017 and Govenment decree On approving methods of 2016 specify the formula.
In accordance with the relevant articles of the Budget Law (articles 56, 57, 58, 59, and 60), transfers of extractive revenues are made to l
through Local Development Funds. Articles 56-60 that regulate relations and transfers between national and sub-national budgets includ
to calculate resource revenue are in pages 53-60 in Budget law. The formula does not specify what each province receives, but the Budg
specifies indicators that are used to calculate the shares to each province, including from mineral revenue.
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Disclosed in Government budget performance monthly report in which major figures are disaggregated at sub-national level and by bud
page 6 of the provided report._x000D__x000D_
But not minerals revenue; this applies to all revenues in general.
_x000D__x000D_
The Ministry of Finance provides a monthly State budget report in which major figures are disaggregated at sub-national level and by b
page 6 of the provided report.
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The Ministry of Finance provides a monthly State budget report in which revenues are disclosed by revenue stream, see page 1 of the pr
report.However, the transfers from the central to local governments are not.
_x000D__x000D_
According to the article 8.1 of the State Audit Law, the National audit office will conduct audit on state funded organizations and funds i
Development Funds, which consists mainly of the mining revenues such as the royalties and special license fees. provided is the latest au
conducted in 2016.
The State budget 2019 audit report mentions Locl Decelopment Fund transfers in aggregate (p. 19), however, it does not have details on
resource revenues. Local Development Fund (LDF) website, Glass Account Website, National Audit Office websites do not have a unifi
Development Fund's audit reports for 2019. Only some provinces have their LDF audit reports for 2019, see Uvs and Dornod's audit rep
screenshots. The Sustainable Livelihoods Project-3 implemented by the LDF does not have audit reports for 2019.
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There are two natural resource funds. There are Fiscal Stability Fund and the Future Heritage Fund. Fiscal Stability Fund was founded th
Stability Law of Mongolia in 2010. It was created with mining revenues, to promote fiscal stability, especially in the face of swings in co
(principally copper and gold). The Future Heritage Fund (FHF) was created in accordance with the specific regulations of the Future Her
approved and ratified by the Mongolian Parliament on February 5, 2016. The FHF, replacing the Human Development Fund, consists of
Dividends received from SOEs and other entities in possession of production licenses for mineral deposits of strategic importance The re
after distribution to the Fiscal Stability Fund in accordance with the Fiscal Stability Law, or 65% of the mineral royalty payments collect
accordance with Article 47 of the Minerals Law; 50% of additional revenues collected to the state budget from legal entities conducting
mineral resources as specified in Article 4.1.7 of the Minerals Law, by means of amending or revising laws and regulations of Mongolia
through newly approved laws, or amendments made to the rate and level of taxes; Starting from 2018, 20% of the excess amount collect
budget over the base year’s targeted minerals’ revenues, excluding revenues mentioned in the articles 7.1.1, 7.1.2, 7.1.3, 7.1.4 of this law
in the fund.
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According to the Article 16.3 of the Fiscal Stability Law, withdrawals from the Fiscal Stability Fund to the state budget can be made in t
cases:- if there was a drop in budget revenue due to unforeseen conditions, resulting in the budget deficit is being reduced by 4% of the
there was price drops in the estimated structural prices of key minerals and if there was 20% reduction in the physical amounts of key m
(16.3.2)- If there is a force major condition which results a recovery cost from budget that exceeds the 1% of GDP (16.3.3). Article 9.5.
Heritage Fund Law states that apart from the Corporation management and audit costs, no withdrawals are allowed until 2030. Article 9.
2030, 10% of the Fund net profit shall be transferred to the state budget.
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According to the article 16.4 of the Budget stability law, a Cabinet member, in charge of finance and budget (i.e. Minister for Finance) w
regulation on sources of revenue to the Fiscal Stability Fund, methodology on the withdrawal amounts, accumulation of monies to the fu
procedures. See the provided Law. Article 7.2. of the Future Heritage Fund require that the Parliament shall reflect the deposits into the F
budget and approve. No withdrawals are allowed until 2030, apart from the Corporation management and audit costs, Article 9.5. of the
Fund Law.
Numeric rules are stated in the general laws and state budget laws. State budget 2019 law outlines special funds' desposits: Fiscal stabilit
MNT 322 billion, FHF - MNT 1,068 trillion, but calculations behind are not disclosed. The justifications can be found in the general law
the Fiscal Stability law, the size of the Fund's deposits will no less than 5% of the GDP, was annulled in 2017. Relevant articles of the la
specific rules shall be approved in procedures approved by the Minister of Finance, however, those procedures were not found on the we
Ministry of Finance or Law Portal. Article 7 of the Future Heritage Fund Law specifies that the Future Heritage Fund will consist of divi
from SOEs and other entities in possession of production licenses for mineral deposits of strategic importance. The remaining balance af
the Fiscal Stability Fund in accordance with the Fiscal Stability Law, or 65% of the mineral royalty payments collected in the budget in a
Article 47 of the Minerals Law; 50% of additional revenues collected to the state budget from legal entities conducting production of mi
specified in Article 4.1.7 of the Minerals Law, by means of amending or revising laws and regulations of Mongolia, creating taxes throu
laws, or amendments made to the rate and level of taxes; Starting from 2018, 20% of the excess amount collected in the state budget ove
targeted minerals’ revenues, excluding revenues mentioned in the articles 7.1.1, 7.1.2, 7.1.3, 7.1.4 of this law, is to be collected in the fu
the Fiscal Stability law deals with the sources of Fiscal Stability Fund: budget revenues earned from higher minerals prices; budget balan
excess; remainings from the Government reserve funds and risk fund; net revenues from Fiscal stability fund's financial operations; othe
by the Parliament. Article 16.4 states that methodology to calculate deposits and expenditure amounts shall be reflected in a regulation a
by a Cabinet member responsible for finances and bugdet (Finance Minister). Article 15.2 of the Law on Government Special Funds dea
the Fund revenue: budget surplus, previous year's remainings of the Government's reserve funds; revenues from the Fund's financial ope
relevant allocations.
Future Heritage Fund and Fiscal Stability Fund publish their financial reports on the Glass Account website, see 2019 financial report, w
balance sheet, income statement and cash flow statement, among others.
See the cash flow statement of the provided FHF and Fiscal tability Fund's financial report 2019, page 5.
State budget audit report 2019, page 5 shows that Fiscal Stability Fund has received deposits of MNT 94.6 billion (29.4% of planned, du
copper price); spent MNT 322.0 billion to compensate budget deficit. FHF has received deposits of MNT 1,040.2 billion (97.4% of plan
dividend revenue allocation) and transferred MNT 50 billion to the state budget to repay debt to the state budget. The withdrawals are in
Law on the 2019 State Budget, see articles 9-11.
State budget audit report 2019, page 5 shows that Fiscal Stability Fund has received deposits of MNT 94.6 billion (29.4% of planned, du
copper price); spent MNT 322.0 billion to compensate budget deficit. FHF has received deposits of MNT 1,040.2 billion (97.4% of plan
dividend revenue allocation) and transferred MNT 50 billion to the state budget to repay debt to the state budget. The deposits are lower
Law on the 2019 State Budget, see articles 9-11.
Fiscal Stability Fund is the part of the General Government Budget, and any domestic investmetns should be approved through the norm
in accordance with the Law on Budget 18.5.
FSF: Can only invest in high liquidity, aimed to protect against risks, and possibly in international capital markets, Law on Government
15.6_x000D__x000D_
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FHF: Prohibited to invest in military, arms, drugs, tobacco, and alcohol production and trade; unresgistered securities; and ingeneering in
immovables for roads , railway and airports, Law on FHF, 12.2; 12.1.3-4 prohibits the use of financial derivates with teh exception of ris
participating in transactions involving financial leverage.
Interest is actually reported in the financial reports, but they are zero because they are in the state treasury account without the interest; n
activities are conducted.
The Glass account website publishes financial performance of the funds, and the balance sheet includes information on assets. Although
statements are available through glass accounts, the assets are given in aggregate only.
All assets are in cash, in the state treasury.
See the provided state budget audit report 2019, page 6; Law on 2020 State budget 2020, Article 3.9.
The Glass account website publishes financial performance of the funds, and the balance sheet includes information on assets. All assets
cash is an eligible asset class, implying the adherence to the rules.
_x000D__x000D_
According to the Article 24.1 of the Law on government special funds, all the government funds will prepare and submit annual and sem
the Ministry in charge of financial issues.
_x000D__x000D_
In accordance with the article 24.2 of the Law on government special funds, annual report on the fund's spending, along with the state au
will be published on daily newspapers within 20 days of the completion of the report.
_x000D__x000D_
According to the Article 24.3 of the Law on Government special funds, the National audit office will annually make audits on the fund's
spending.
_x000D__x000D_
According to the Article 24.4 of the Law on Government special funds, Fiscal Stability Fund report shall be submitted to the central gov
responsible for finances and budget (Ministry of Finance), so the authority reflects in its consolidated report and reports to the Cabinet an
See 2019 financial reports of the FHF and Fiscal stability fund, published on the Glass Account website.
While labelled audited financial reports, the reports are actually just the reports by the MoF and there is no proof they are audited. The fu
as part of the general budget audit for 2019, https://tailan.audit.mn/api/pages/b8167452f0bfcd73f5020299186dd4ae/watermarked.pdf
See the 2019 budget preliminary report, reviewed at the Parliament, page 5, where the Funds total financial performance is reviewed, bu
financial reports.
Minerals Law, 35.9, requires the license holders to provide preferencial rights in procurement of goods and services and subcontracting t
if the quality of those meet the standards. The same law, Article 43.1 requires 90 percent domestic labor hire, and if this number is violat
form of expat job place payment.
The combination of preferred procurement from domestic entities (Article 35.9 of minerals law) and domestic nationals hire (43.1).
VAT tax law encourages forward linkages by levying zero rated VAT on exports of finished mineral goods (12.1.7) and allowing only e
finished goods. Law on Minerals, Article 47, also levies 'the additional royalty' for non-processed minerals. Article 35.11 of Minerals La
extractives, processed and semi-processed mineral resources shall be supplied at the market prices to domestic processing plants as a prio
VAT tax law encourages forward linkages by levying zero rated VAT on exports of finished mineral goods (12.1.7) and allowing only e
finished goods. Law on Minerals, Article 47, also levies 'the additional royalty' for non-processed minerals. Article 35.11 of Minerals La
extractives, processed and semi-processed mineral resources shall be supplied at the market prices to domestic processing plants as a prio
Government decree 336 of 2015 'On approving the list' approved a list of 150 domestic products as preferred products for state procurem
3 specifies that the Ministery of Industry shall report procurement of these products on annual basis, however, it does not require public
procurement statistics. Law on procurement of goods, works and services with state and local funds does not require public reporting. La
transparency and Rights to obtain information specifies the right to information about procurement (Article 6.1.4), Law on information t
right to obtain information (Article 3) requires transparency in procurement, Statistics Law requires public reporting (Article 4.5) and rep
(article 6), however, there is no requirement on public reporting on local procurement statistics.
There is no requirement to disclose the statistics for local employement. The statistics provides total employment, not specifying whethe
total employment in the sector.
The Government has not published a baseline assessment to inform local content policy. See the website of the Ministry of Mining and H
Ministry of Food, Agriculture and Light Industry and Government.
Ministry of Finance publishes (see page 9 for local procurement) Assessment report on procurement by budget holders every year, disag
products. However, this does not include entities that are not state-owned. MoF report is relevant only to budget spending and not minin
There is no for local employment disclosed. The statistics provides total employment, not specifying whether this is local or total employ
Article 3.11 of the Statistics Law require public reporting on statistical information and final results, but it does not require public report
statistics. Article 22 of the Statistics Law specify that individuals and entities' information shall be kept confidential. Also, there are requ
on industry and production (Article 6), however, no specifications on processing.
Statistics Law does not have such requirements.

No baseline assessment to inform the forward linkages policy, or the policy itself, is found.
Ministy of Mining and Heavy Industry quarterly statistics shows data for 'Heavy Industry', which is for processed products such as catho
processed coal etc. The data refers to is unprocessed products (in some cases initial processing, such as coal washing, is considered proce
the tax purposes). MRPAM monthly statistics also provides this information.
MRPAM statistics provides data for coal, separating domestic and export sales volumes. MMHI quarterly statistics provides data for pro
copper concentrate, and the volume for exports, but does not explicitly show which part of the production in the quarter was exported. It
copper concenrate is exported because Mongolia does not have domestic processing of the concentrate. Copper cathode, produced throug
technology, is also exported.
Law on procurement of goods, works and services with state and local funds states that the tender results must be published (21.4). Priva
not required to disclose suppliers' identities, checked Minerals Law and Company Law. Law on Glass Accounts requires that SOEs and
over 1/3 state ownership provide: names of goods and services procured which have total value of more than five million togrogs, their f
and name and contact details of the relevant supplier. See Article 6.4.4.
Law on procurement of goods, works and services with state and local funds states that the tender results must be published (21.4), but it
suppliers' beneficial ownership. Private companies are not required to disclose suppliers' identities, checked Minerals Law and Company
Oyu Tolgoi, the copper concentrate producer, provides the list of larger suppliers for a part of its operations, underground mining constru
also publish information on suppliers through Glass Accounts.
Government procurement website www.tender.mn publishes tender results which includes supplier company names, and this is limited t
(SOE) procurement. Also General Authority for State Registration does not have disclosed information on beneficial suppliers.
Article 3.2.6.2 of the Renewable energy policy states the targets: 20% by 2020, up to 30% by 2030. However, we note that this policy
on Energy, not renewable energy per se.
The policy is the State Policy on Energy, not renewable energy per se. There are three provisions in the Government Action Plan 2020-2
goal of engaging in renewable energy projects: 3.5.1.2 on Erdeneburen starting the construciton of the hydro power station; 3.5.1.6 Cons
MWh battery station, 3.5.6 Start of projects on two 15 MWt wind farms, and 4 35 MWt solar power stations.
This question is not relevant in the context of a mining sector assessment.


Mongolia's Paris agreement objectives document approved in 2019, outlines objectives for energy, agriculture, industrial, roads and tran
construction and waste sectors, but does not have mining sector objectives. Page 26-27 of the Mongolia's environment report 2017-2018
CO2 emissions of these sectors but not on mining. It also mentions that since 1998, CO2 emissions were counted 3 times. Checked Envi
Information Centre's EIA database (see EIA reports of mining companies and Erdenet EIA), CO2 emissions and Air pollution pages of t
Information Centre website, MMHI, MRPAM and Ministry of Environment and Tourism websites, but did not find reports on emission

https://resourcedata.org/document/rgi21-minerals-law-of-mongolia--english_x000D__x000D_https://resourcedata.org/d
https://resourcedata.org/document/rgi21-mongolia-eiti-2018-report_x000D__x000D_https://resourcedata.org/document
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Morocco (mining)
2017 RGI Score
1.1 Licensing 27
1.1.2 Cadaster .
1.1.2a Cadaster coverage .
1.1.2b Cadaster platform .
1.1.2c Cadaster block coverage .
1.1.2d Cadaster interest holders .
1.2 Taxation 61
1.2.5d 100
1.3 Local impact 57
3.4 Rule of law 77
3.7 Open data 44
PERFORMANCE BANDS
Good Scores over 75
49 -3 Weak Scores 45-59
Poor Scores 30-44
14 -13
Information only .
Information only .
Information only .
0 -75
0 -100
0 .
0 -50
0 .
0 .
0 .
0 .
0 .
50 -25
100 0
0 -100
100 0
0 0
33 -34
100 0
0 0
0 -100
0 0
0 0
0 0
0 0
0 0
50 33
0 0
100 100
50 0
10 0
20 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
Information only .
Information only .
39 -22
Information only .
0 -67
0 -50
0 -100
0 -50
67 0
50 0
100 0
50 0
0 -100
0 -100
0 0
0 0
0 0
0 0
50 -25
100 0
0 0
0 -100
100 0
. .
Information only .
67 -33
100 0
0 -100
100 0
100 50
100 50
30 0
30 0
. .
43 -14
100 50
100 50
100 50
100 .
100 .
0 -50
0 -50
0 .
100 0
100 0
100 0
0 -100
0 -100
50 0
100 0
0 0
0 0
0 0
50 0
100 0
0 0
64 -15
Information only .
Information only .
100 0
100 0
50 -50
0 -100
100 0
67 0
100 0
100 0
0 0
50 -50
0 -100
100 .
100 0
100 0
100 0
100 0
100 0
100 0
100 10
100 20
100 0
25 -75
0 -100
0 -100
100 .
0 .
25 12
50 0
50 50
0 0
0 0
60 0
100 0
100 0
0 0
100 0
0 0
60 0
100 0
20 0
40 5
40 5
0 0
0 0
0 0
0 0
0 0
0 0
0 0
. .
0 0
0 0
. .
100 25
100 0
100 0
100 0
100 100
100 0
100 0
100 0
. .
Information only .
Information only .
Information only .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
Information only .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
68 4
49 1
67 -3
68 -4
76 -1
70 -7
55 -7
88 44
Morocco (mining)



follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license

cover areas/blocks?

given area/block?

licensing process?
terms?



processes?

negotiation rules?


blocks allocated?






companies?














companies?

companies ?


shares?


companies?





disclosed?


disclosed?

disclosed?

disclosed?

development?



plans?


adhered to?

use?








servicing)?


timeframe?



volume?

volume?


government?

by the SOE?



by the SOE?

ventures?
in joint ventures?



conduct?



exports?

readable?


fiscal rule?

audit timeframe?



expenditures?

received?

national debt?




areas?

government?


resource revenues?


stream?







fund?

report?





held?



financial reports?









cover?











identities?



provision?

expenditure


projects?


the sector?
2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
elements.
elements.


format only.
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
in all known cases.
known cases.
any known cases.
A = Yes, the licensing authority has disclosed the list of areas/blocks allocated, in all known B 50
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
known cases.
cases.
to 2019.
C = An SOE.

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
A = The most recent publicly available data covers a fiscal year ending in 2019 or 2020. D 0
A = Yes, at the project level. E 0
payment type.
companies.
companies.
shares.
authority.
retained by SOEs.
companies.
2016 EITI Standard.




disclosed.
known exceptions.
plans.
plans.
government.
controlling) share.
companies.
companies.
SOE.
A = Yes, the most recent publicly available data covers a fiscal year ending in 2019 or 2020. D 0
2018.
2018.
operations.
operations.
external body.
A = Yes, the SOE publicly disclosed the amount spent on each non-commercial activity. A 100
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
A = Yes, there are rules that determine the prices at which the SOE should sell its production. C 0
for each sale.
in the aggregate.
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
and exports.
documentation.

JSON).
to the fiscal rule.

governments.
governments.
transferred.
2018.
stream.

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
enter details.


company.
country.

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
company.
country.
to 2019.
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
2018.

2020.
2021 Criteria


process.
resource reserves.

process.
SOE.


The licensing authority has disclosed the list of areas/blocks allocated in

any known cases.



government.
No, the government does not publicly disclose data on the volume of
extractive resource production.
The government does not publicly disclose data on volume of extractive

resource production.


No, the government does not publicly disclose data on the value of
tax/payment receipts.
receipts.
receipts.
companies.

tax authority.
authority.



publicly disclosed.

disclosed.
management plans.

projects.

projects.


No, the government does not publicly disclose how much revenue it receives
from the SOE.
2019 or 2020.
activities.
Yes, the SOE publicly disclosed the amount spent on each non-commercial
activity.
production.
production.


its subsidiaries.
government.


received.
Not applicable.


identities.

identities.
Yes.
Yes.

emissions.
2021 Justification
The mining law 33-13; states in its article 3 that all mines are state owned.
The procedures are different for exploration permits and for the cession of the permits. Both are approved (issued) by the ministry of ene
the other hand, the exloitation of phosphates are exclusively the rights of the state, via OCP.
Article 4 of Law 33-13 shows that it is a "first come, first served" process.
OCP, the SOE for phosphate, discloses the reserves of phosphate in Morocco. For other minerals (e.g silver, copper), the reserves are no
OCP website indicates the estimated reserve of phosphate in Morocco (70% of the global estimated reserve; which are estimated to be 69
However, it is not clear when this data was last updated on the OCP website.
data for phosphate is available on webpage text.
There is a list of companies with their "areas of interest" on ONHYM's website. OCP, the SOE for phosphate is not included in this list.
of this list could be found.
The clause 7 of the mining law 33-13 stipulates that the state has the exclusivity over phosphate mines exploration and extraction. For th
the articles 4, 6, 25, 29, 36 of law 33-13 require stipulate the minumum criteria to meet in order to benefit from research permits or minin
There is no mention of such requirement - to disclose negotiable terms - in Law 33-13.
Article 18 of Law 33-13 states that the rules governing the licensing process are to be disclosed through regulation.
Law 33 -13 doesn't indicate that the licensing authority shall be independent.
In the convention models/ types, minimum criteria are indicated in order to attribute licenses.
General agreements are available on ONHYM's website. However, there are no documents stating the biddable or negotiable terms speci
the cases on the relevant government's websites.
General agreements are available on ONHYM's website. However, there are no documents stating the rules governing the licensing proc
one of the cases on the relevant government's websites.
The law 33-13 doesn't include any clause stating that the licensing authority shall disclose the list of firms that get licenses and permits.
There is no clause in the mining law 33 -13 stating that the licensing authority should disclose the identity of the applicant. On the other
licenses is based on the first come first severed principle.
There is no clause in the mining law 33-13 stating that the licensing authority should disclose the areas allocated.
There is no mention in the mining law 33-13 indicating that the applying firm could appeal to a rejection of a permits or licenses.
List of interested firms that entered in contact with ONHYM for licensing is not available or disclosed.
There is a list of firms partnering with ONHYM in the mining sector available at the website of ONHYM.
On the website of ONHYM, a map indicating some of the mining projects in 2020 is available (Carte de situation des projets 2020)
Articles 2 and 3 of Law 54-06 require senior public officials to disclose their wealth to the Court of Auditors.
There is no requirement to disclose the beneficial owners of extractive companies operating in Morocco.
Senior public officials are required to disclose their asset to the public auditing court and not publically.
It is not required to disclose the beneficial owners of extractive companies, and no evidence of such disclosures is found.
There is no requirement for the government to disclose the signed contracts.
Signed contracts are not disclosed anywhere on the government websites.
Signed contracts are not disclosed anywhere on the government websites.

Article 94 of Law 33-13 states that agents of the administration shall control the compliance to the contracts. It is unclear in this law wha
"administration" refers to.
There is'nt any clause in the mine law 33-13 requiring that the parliament should ratify the licenses/contracts. On the other hand, the proc
department of mines is following, doesn't include the ratification of the Parliament. Further, there is not any available press article that in
licence has been approved by the legislation.
OCP as a SOE pays shares to the GoM; in 2020, it is estimated at approximately 400 USD; in addition to Royalty on the exploitation of
Further, the mining firms pay Tax on mining exploration permits, operating permits and transfer tax as stated by the financial law 2020.
OCP discloses its production data. The government does not disclose other mining production data (silver, copper, gold, copper, etc).
The foreign exchange office discloses, in its monthly report, the overall value of extratives export.
The document related to exports of extractive resources is issued on September 2020.

The foreign exchange office discloses, in its monthly report, the overall value of extratives export, together with three minerals exports v
PDF file.
There is no requirement for the government to disclose the payments from private extractive companies.
There is no document available online that shows the value of tax and payment receipts.
In the law "code géneral des impots", in the annexes, there is a table showing the income tax rates applicable to the extractive compagnie
There is no rule available online that specifies the calculation for royalty rates.
There is no rule that states the level of state equity for extractive companies (while there is one for oil and gas companies, shown in the m
agreement).
The law "Code géneral des impôts" in its 4th articles stipulates the method of calculation for the withholding tax.
Either in Phosphate or other minerals, the GoM doen't apply the production sharing rules, and there is no law related to such mechanism
There is a division within the Ministry of Economy and finance that is named "Direction génerale des impts" that collects taxes and paym
compagnies including thise involved in the extractive sector.
The law requires all taxes and royalties to be deposited into the national treasury and all these revenues are managed by the Finance Law
yearly basis, as per Law 130-13 .
The national tax authority is not required to audit the private extractive companies.
The article 147 of the Moroccan constitution states that the Cour des Comptes is the supreme institution mandated to audit the public fin
"Direction générale des impôts" is othe division mandated in collecting taxes. The law 130-30 states in its 31 article that the "Cour des c
the regularity of the Public Finances, and this after auditing public finances.
The auditing court published in 2020 a report "L’exécution du Budget de l’Etat de l’année 2019" where it evaluate all public finances inc
direction générales des impoôts operations.
Morocco has no EITI affiliation and has not applied yet

Morocco has no EITI affiliation and has not applied yet
The ESIA LAW "Loi n° 12-03 relative aux études d'impact sur l'environnement" states that mining projects are subjects to EIA regulatio
shall be carried out prior to obtain an environmental permit. Please see clause 2 and the annexes
The Law 12-03 (articles 8 and 9) stipulates that the administration is required to publicly disclose the EIA results and information, as par
process, and the consultation of key stakeholders when conducing the EIA; among these key stakeholders are the projects adjacent comm
The ESIA LAW "Loi n° 12-03 relative aux études d'impact sur l'environnement" covers both environmental and social impacts assessme
The law 12-03 covers both environmental and social impacts assessments. And the ESIA is carried out covering both environmental issu
aspects. The law in clauses 8 and 9 requires the disclosure of ESIA studies.
There are no EIAs related to the extractive activities made publicly available, neither by the government nor by the extractive companies
There are no SIAs related to the extractive activities made publicly available, neither by the government nor by the extractive companies
The law 12-03 requires that the projects and firms, including extractive ones, shall prepare a plan to compensate and mitigate the negativ
development (articles 1, 5 and 6)
The articles 9 and 10 within the law 12-03 stipulates that all documents of the environmental and social impact assessment, which includ
plans, shall be disclosed to the public.
There are no EIAs related to the extractive activities made publicly available (the mitigation measures being part of it), neither by the go
the extractive companies themselves.
The articles 14,15,16 and 18 of the ESIA Law 12-03 define a set of measures and procedures to be followed and adopted once the agent
is not respecting the law
The ESIA law 12-03 doesn't include any article that stipulates requirements for project closure and rehabilitation of the site to its initial s
The ESIA law 12-03 doesn't include any article that stipulates requirements for project closure and rehabilitation of the site to its initial s
Article 69 of Law 33-13 and Law 7-81 state the rules for expropriation and compensation for land owners.
Article 21 of Law 7-81 is specific to the compensation of land users.
Article 22 of Law 7-81 mentions the resettlement of tenants
Article 21 of Law 7-81 states the rule for the compensation of land users. Article 22 of Law 7-81 mentions the resettlement of tenants (n
tenants).
The Moroccan states owns 95% of the OCP Group.
OCP is the only company exploiting phosphate in Morocco. Therefore, there are no extractive companies it could receive production sha
payments from.
The governing rules of fiscal transfers between the government and the SOE are stipulated in the financial law of 2020.
The government does not disclose this information._x000D__x000D_
Through the Finance Law, the government shows what revenue is expected to be received by the SOE, not what has been actually receiv
OCP published an annual financial report related to 2019, where all the finances data, information and payments to the governement are
Article 156 of Decree 1-96-124 states that OCP has to publish its financial statements.
Title 6 of Decree 1-96-124 states that OCP must be periodically audited by an external body.
By virtue of the law 69-00, OCP and all SOE are required to submit annual reports to the finance ministry and not to the legislature.
OCP is funding the UM6P university, the 1337 school and many other social services. It also has a foundation for CSR activities: Fonda
OCP contributed approximately 300 USD million to a national fund setup by the Government to face the Covid-19 challenges.
In 2020, OCP contributed by approximately 300 USD million to a national fund setup by the Government to face the Covid-19 challeng
The financial statements of the OCP, as a SA, are audited annualy by an external specialized firm. In addition, as a SOE firm, it is also a
annual basis) by the auditing court.
_x000D__x000D_
OCP publishes quarters results and full year reports timely. These reports are published in Moroccan newspapers as well as in the OCP G
are available for consultation by the public without any restrictions. This is required by the law related to shareholding firms (SA)
The OCP annual financial reports states the balance sheet, the expenditures and financial information.
The annual financial report of the OCP indlcues the cash flow statements.
The interim financial statements of 2020 inlcudes the income statement.
The annual report of 2019 indicates the productions volumes.
The interim report of OCP 2020 includes the sales volume disclosure.
There are no rules governing the selection of buyers.

Prices are determined by the market. There are no rules to be followed by the SOE.
Only taxes and royalties are transfered to the government, as established in the financial law (2020).
There is no requirement for OCP or the government to publicly disclose the production sale figures.
OCP discloses the total volume of production sold by product in its annual report. It is not disaggregated for each buying company nor fo
The SOE publicly discloses the value of production sold by product and by geographical area in its annual financial report. It does not pr
information by buying company or by sale.
No such informaiton is available in the annual financial report.
In its annual and quarterly reports, names of clients are not disclosed.
The OCP financial statements for the 2020 states the investments in joints ventures and associates.
In the interim fianancial statements of 2020, OCP publishes its levels of ownership in joint ventures.
The interim report of OCP 2020 does mention only revenues and not the costs. The prior repont don't include the costs.
Subsidiaries of the OCP group are disclosed in the interim financial statements of 2020, and the ones related to 2019.
The financial statements of OCP don't specify the details related to revenues and expenses deriving from its subsidiaries.
OCP GROUP has a publicly available code of conduc
OCP Group borad of directors is composed of: The OCP Chairman and Chief Executive Officer_x000D__x000D_
The Interior Minister_x000D__x000D_
The Minister of Industry, Investment, Trade, and Digital Economy_x000D__x000D_
The Minister of Foreign Affairs and International Cooperation_x000D__x000D_
The Minister Delegate to the Head of Government in charge of General Affairs and Governance_x000D__x000D_
The Minister of Economy and Finance_x000D__x000D_
The Minister of Energy, Mines and Sustainable Development_x000D__x000D_
The General Secretary of the Ministry of Agriculture and Fisheries_x000D__x000D_
The President and CEO of Banque Centrale Populaire Hence the majority are dependent to the current centra
There is no such portal centralizing these data. There are some information on some government websites, but not all of these. As an exa
minerals are not publicly disclosed.
Morocco has the organic law 130-30 related to financial law, but it doesn't include numercial fiscal rules for the governement.
There is no numerical fiscal rule in Morocco.

In the financial law of 2020, the governement indicated projected revenues from phosphates and from mining firms.
Please see the finanical law 2020 (amended to reflect COVID 2019 challenges): https://www.finances.gov.ma/Publication/db/2020/BO_
The High Commission for Planning issues a "Key Figures" document that shows the main figures about the Moroccan economy in a syn
way, the government expenditure is one of them.
The High Commission for Planning issues a "Key Figures" document that shows the main figures about the Moroccan economy in a syn
way, the government revenue is one of them.
In addition to the ministry of finance's publications, the High Commission for Planning isues a "Key figures" document that shows the m
the Moroccan economy in a synthesized and simple way, the national debt is one of these figures.
It is disaggregated by : euros, US dollars and other currencies.
The organic laws (111-14; 112-14 and 113-14) related to regions, provinces and communes don't contain any clause stating that the gove
resources revenues. At the same time, the constitution and the organic finance law 130-30 don't stipulate any mechanism for extractive r
transfer to subnational government.
transfert to subnational government.
There is no such fund in Morocco.






Article 155 of Decree 2-12-349 states that tenders in the public sector - this would apply to ONHYM - could add a preference for nationa
companies._x000D__x000D_
However, this does not apply to extractive companies and to OCP which is a "Société Anonyme" mostly owned by the government.
Extractive industries are not required to have a local content by law or policy. The article 155 of Decree 2-12-349 only covers the public
There is no law or policy requiring extractive companies to develop the downstream sector. OCP has developed the processing of phosph
voluntary initiative.
There is no law or policy requiring extractive companies to develop the downstream sector. OCP has developed the processing of phosph
voluntary initiative.
There is no local content policy and therefore this question is not applicable.
The government hasn't published local procurement statistics for the extractives sector.
The government hasn't published local employment statistics for the extractives sector.
There is no domestic processing policy and therefore this question is not applicable.
There is no domestic supply policy and therefore this question is not applicable.
There is no forward linkages policy and therefore this question is not applicable.
There has been no reporting of processing statistics.
There is no reporting on doemstic supply statistics at the ministry of industry, the national statistics agency HCP or other concerened dep
There are not any clauses in the mining law 33-13 or the procurement law 2-12-349 that require extractive industry to publish suppliers i
There are not any clauses in the mining law 33-13 or the procurement law 2-12-349 that require benificial ownership disclosure for extra
suppliers.
OCP and other SOEs don't publish information on their suppliers' identities
OCP and SOEs don't disclose information on and names of suppliers.
The GoM has announced through the udpated national energy strategy that the 2030 target is to achieve an installed power mix of 52% b
energy resources.
The GoM established Masen (SOE - Moroccan Agency for Sustainable Energy) as SOE to implement the national energy strategy. The c
announced goals for investing in renewable energy projects based on competitive bidding processes.

Thie question does not apply to mining sector assessments.

This question is not applicable to the mining sector.
OCP discloses its carbon emissions in its Sustainability Report available online. The government does not disclose the GHG emissions o
extractives sector - both mining and oil and gas.
https://resourcedata.org/document/rgi21-mining-law-3313
https://resourcedata.org/document/rgi21-onhym-governance_x000D__x000D_https://resourcedata.org/document/rgi21
https://resourcedata.org/document/rgi21-map-of-mining-projects_x000D__x000D_https://resourcedata.org/document/r
https://resourcedata.org/document/rgi21-map-of-mining-projects
https://resourcedata.org/document/rgi21-agreements--convention-models
https://resourcedata.org/document/rgi21-list-of-partners
https://resourcedata.org/document/rgi21-map-of-mining-projects
https://resourcedata.org/document/rgi21-law-5406
https://resourcedata.org/document/rgi21-webpage-of-the-auditing-court
https://resourcedata.org/document/rgi21-webpage-of-the-auditing-court
https://resourcedata.org/document/rgi21-financial-law-of-2020
https://resourcedata.org/document/rgi21-data-provided-by-the-ministry-of-energy
https://resourcedata.org/document/rgi21-data-provided-by-the-ministry-of-energy
https://resourcedata.org/document/rgi21-data-provided-by-the-office-dchanges-indicateurs-des-changes-extrieurs-issued
https://resourcedata.org/document/rgi21-data-provided-by-the-office-dchanges-indicateurs-des-changes-extrieurs-issued
https://resourcedata.org/document/rgi21-indicateurs-des-echanges-exterieurs-novembre-2020_x000D__x000D_https://r
https://resourcedata.org/document/rgi21-code-gneral-des-impots
https://resourcedata.org/document/rgi21-website-of-the-ministry-of-economy-and-finance
https://resourcedata.org/document/rgi21-decree-202121
https://resourcedata.org/document/rgi21-moroccan-constitution
https://resourcedata.org/document/rgi21-rapport-excution-du-budget-de-letat-de-lanne-2019
https://resourcedata.org/document/rgi21-website-of-the-eti
https://resourcedata.org/document/rgi21-website-of-the-eti
https://resourcedata.org/document/rgi21-loi-1203
https://resourcedata.org/document/rgi21-noor-midelt-sesia-as-example
https://resourcedata.org/document/rgi21-law-781_x000D__x000D_https://resourcedata.org/document/rgi21-mining-law
https://resourcedata.org/document/rgi21-capital-structures-of-ocp
https://resourcedata.org/document/rgi21-ocps-2019-financial-report_x000D__x000D_https://resourcedata.org/documen
https://resourcedata.org/document/rgi21-ocp-annual-financial-report
https://resourcedata.org/document/rgi21-decree-196124_x000D__x000D_https://resourcedata.org/document/rgi21-loi-n
https://resourcedata.org/document/rgi21-decree-196124_x000D__x000D_https://resourcedata.org/document/rgi21-loi-n
https://resourcedata.org/document/rgi21-press-article
https://resourcedata.org/document/rgi21-ocp-interim-financial-statements-of-2020
https://resourcedata.org/document/rgi21-ocp-annual-report-2019_x000D__x000D_https://resourcedata.org/document/r
https://resourcedata.org/document/rgi21-ocps-2019-financial-report
https://resourcedata.org/document/rgi21-ocp-quarterly-report
https://resourcedata.org/document/rgi21-code-of-conduct
https://resourcedata.org/document/rgi21-ocp-group-borad
https://resourcedata.org/document/rgi21-financial-law-of-2020_x000D__x000D_https://resourcedata.org/document/rgi2
https://resourcedata.org/document/rgi21-financial-law-of-2020_x000D__x000D_https://resourcedata.org/document/rgi2
https://resourcedata.org/document/rgi21-chiffres-cls-2020
https://resourcedata.org/document/rgi21-dtfe-rapport-dette
https://resourcedata.org/document/rgi21-decree-212349
https://resourcedata.org/document/rgi21-decision-issued-by-the-government_x000D__x000D_https://resourcedata.org/
https://resourcedata.org/document/rgi21-ocp-ecosystem
https://resourcedata.org/document/rgi21-plan-dacceleration-industrielle
https://resourcedata.org/document/rgi21-web-site-of-the-statistics-agency
https://resourcedata.org/document/rgi21-national-energy-strategy
https://resourcedata.org/document/rgi21-national-energy-strategy
https://resourcedata.org/document/rgi21-projet-de-loi-de-finances-pour-lanne-budgtaire-2020
https://resourcedata.org/document/rgi21-rapport-sur-la-compensation
https://resourcedata.org/document/rgi21-executive-summary-ocp-sustainability-report-2019
Myanmar (copper mining)

Detailed scores for the 2021 Resource Governance Index
2021 RGI Score
1.1 Licensing 20
1.1.2 Cadaster 0
1.2 Taxation 59
1.2.5d 50
1.3 Local impact 60
3.4 Rule of law 23
3.7 Open data 65
PERFORMANCE BANDS
Good Scores over 75
Weak Scores 45-59
Poor Scores 30-44
Myanmar (copper mining)



follow?

resource reserves?

machine-readable?

elements:
- Coordinates
- Duration
- Type of license


cover areas/blocks?
given area/block?

licensing process?

terms?


processes?

negotiation rules?


blocks allocated?





companies?















companies?
companies ?


shares?



companies?





disclosed?

disclosed?

disclosed?
disclosed?

development?


plans?


adhered to?

use?








servicing)?

timeframe?




volume?
volume?


government?

by the SOE?



by the SOE?

ventures?

in joint ventures?



conduct?


exports?
readable?


fiscal rule?

audit timeframe?


expenditures?

received?

national debt?



areas?

government?

resource revenues?


stream?







fund?

report?





held?



financial reports?







cover?











identities?


provision?

expenditure


projects?


the sector?
2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
elements.
elements.


format only.
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
in all known cases.
A = Yes, the licensing authority disclosed the identity of the winning bidder/applicant, in all C 20
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
known cases.
cases.
A = Yes, the law requires the government to publicly disclose all signed licences/contracts with B 50
to 2019.
C = An SOE.

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
companies.
A = Yes, the law specifies the withholding tax rate(s) applying to extractive companies. B 50
shares.
authority.
retained by SOEs.
companies.
2016 EITI Standard.





disclosed.
known exceptions.
plans.
plans.
government.
controlling) share.
companies.
companies.
SOE.
2018.
2018.
operations.
operations.
external body.
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
A = Yes, the SOE publicly discloses its aggregate sales volume, covering a fiscal year ending in B 80
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
A = Yes, the law requires the SOE or government to publicly disclose information on the sale of B 50
for each sale.
in the aggregate.
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
A = Yes, the majority of the SOE's board of directors is independent of the government. C 0
and exports.
documentation.

JSON).
to the fiscal rule.
governments.
governments.
transferred.
2018.
stream.

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
enter details.

company.
country.

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
company.
country.
to 2019.
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. B .
B = No.
A = Yes. B .
B = No.
2018.

A = Yes, the government or SOE discloses estimated break-even prices for current or projected E .
2020.
2021 Criteria


process.
resource reserves.


process.

SOE.

No, the licensing authority has not disclosed the identity of the winning
bidder/applicant from 2019, but has prior to 2019.

disclose all signed licences/contracts with extractive companies.





2017 or 2018.
companies.
Yes, a publicly documented policy specifies the withholding tax rate(s)

applying to extractive companies.

tax authority.
authority.
2017 or 2018.


publicly disclosed.

disclosed.
management plans.


the government.

2016, 2017 or 2018.
2016, 2017 or 2018.
and operations.
activities.


its production.
Yes, a publicly documented policy requires the SOE or government to

publicly disclose information on the sale of production by the SOE.

The SOE does not publicly disclose a list of board members.




received.

minerals.
statistics.
statistics.


identities.


identities.
No.
No.
0
2021 Justification
According to the 2008 Consitution of the Republic of the Union of Myanmar, "The (Republic of the) Union (of Myanmar)...is the ultima
lands and all natural resources above and below the ground, above and beneath the water and in the atmosphere in the Union. "
According to Myanmar Mining Law (1994) and the Mines Law Amendment (2015), the Ministry of Natural Resources and Environmen
the licensing authority to grant prospecting, exploration, production permits for small, medium and large scale operations. Applications f
made to "respective Mining Enterprise or to the officer authorized by the Ministry" where the respective Mining Enterprise or the author
issue permit in respect of subsistence production, of gemstone, metallic mineral industrial mineral or stone, specified in the notification b
p. 9; 3]
According to the 2018 Mines rules, priority will be given to the first applicant only if the application is in respect to a green-field area, w
was not previously been conducted. Therefore, first come first served policy is applied for licensing process. In addition to that, accordin
of the 2018 Mines Rules, the allocation of permits in respect to ‘known deposits’ will be decided by competitive tender. Mining compan
participated in the tender will be required to satisfy certain pre-conditions to be determined by the Ministry according to the mineral(s) to
of the deposit, the anticipated costs of exploration and production, and mining technology.
The MEITI report covering 2017-2018 published in March 2020 specified that 75% of total copper reserves are accounted in one deposit
expected to produce 100,000 tonnes of copper year year. However, this is only one mineral and the other mineral reserves including 12 t
antimony, lead, zinc, silver, iron and titanium are not mentioned in the report. Therefore, the government does not publicly disclose data
resource reserves.
The MEITI report covering 2017-2018 published in March 2020 specified that 75% of total copper reserves are accounted in one deposit
expected to produce 100,000 tonnes of copper year year. However, this is only one mineral and the other mineral reserves including 12 t
antimony, lead, zinc, silver, iron and titanium are not mentioned in the report. Therefore, the government does not publicly disclose data
resource reserves.
The most recent publicly available data was on the largest copper production permit holders published by MEITI Myanmar covering 201
2020. The information is mentioned as paragraphs in the report but does not include a comprehensive list and this is only one mineral an
reserves including 12 types of minerals, antimony, lead, zinc, silver, iron and titanium are not mentioned in the report. Therefore, the dat
disclosed by the government.
MONREC does not publicly disclose reports on licenses There is no evidence of such on the MONREC website or the MEITI report 201
in 2020. The MEITI report has a list in Annex 6 on the companies their core business activity (copper, jade, tin, tungsten, etc) but does n
coordinates. The MEITI report also explicitly notes the lack of a cadaster for Myanmar._x000D__x000D_
_x000D__x000D_
However, a mining cadaster has been under development. Currently there is no publicly available registry of rights and license maintaine
government. However, some of the recommendations from the first Myanmar EITI report highlighted that Myanmar has no consolidated
licenses, existing licenses contain a number of incorrect datasets or miss essential information, the mineral cadaster system is not availab
allocation and transfers of mineral rights are not computerized. _x000D__x000D_
_x000D__x000D_
According to the TOR announced on MEITI website, Myanmar started the processes for developing cadaster system since early 2019. T
record, and provide reliable information about, the precise location of exploration and mining rights, selected tracts for artisanal or small
well as protected areas and special needs areas in the country.
MONREC does not publicly disclose reports on license holders. There is no evidence of such on the MONREC website or the MEITI re
published in 2020 [5, 7]The most recently publicly available data is by MEITI Myanmar covering 2017-2018 on March 2020. The list i
name, core business activities (copper, jade, tin, etc.) and auditor's name and serves as a list of license holders instead of a list of license
MEITI report also explicitly notes the lack of a cadaster for Myanmar [5]
published in 2020. The most recent publicly available data on the registy is by MEITI Myanmar covering 2017-2018 on March 2020. T
however, only includes company name, core business activities (copper, jade, tin, etc.) and does not include coordinates. The MEITI rep
notes the lack of a cadaster for Myanmar
published in 2020. The MEITI report 2017-2018 published in 2020 contains a list, in Annex 6 that includes company name, core busine
(copper, jade, tin, etc.) and does not include coordinates. The list serves as a list of license holders instead of a list of licenses/contracts.
There are no specific details on the licensing process in the Myanmar Mines Law (1994) or the Mines Law Amendment (2015). [2, 3] H
Myanmar Mining Rules (2018), that repealed the 1996 Myanmar MInes Rules, specifies procedures for applications for mining-related
51(c) which requires companies applying for large scale permit to obtain the agreement of local communities from town hall meetings.
report published in 2020 for 2017-2018 notes technical and financial requirements set by the 2018 Mines Rules [5, pg. 109] The docume
available on the MOREC website. [7]
There are insufficient publicly available evidence in related laws Myanmar Mines Law (1994) or the Mines Law Amendment (2015). Th
Rules (2018), that repealed the 1996 Myanmar MInes Rules, specifies procedures for applications for permits. However, it does not inc
biddable terms or negotiable terms. The MEITI report published in 2020 for 2017-2018 also notes that the default is on a first-come first
except in cases when "award process is based on competitive basis if the complete geological data showing commercially viable extracta
some technical and financial requirements set by the 2018 Mines Rules. There is no evidence of tender/bidding processes published on t
website as well.
There are no specific details on the licensing process in the Myanmar Mines Law (1994) or the Mines Law Amendment (2015) or the M
Rules (2018), that repealed the 1996 Myanmar MInes Rules. The Myanmar Mining Rules (2018) specifies rules and procedures regardin
application procedures but the rules focuses on the application process itself instead of the auction and/or negotiation rules. The MEITI r
2020 for 2017-2018 notes that the default is on a first-come first served process except in cases when "award process is based on compet
complete_x000D__x000D_
geological data showing commercially viable extractability. There is no evidence of tender/bidding processes published on the MONREC
There are no rules that mandate the licensing authority to be independant from the SOE in the Myanmar Mines Law (1994) or the Mine
(2015), The Myanmar Mining Rules (2018), that repealed the 1996 Myanmar MInes Rules, or The State-owned Economic Enterprises
The Myanmar Mining Rules (2018) specifies procedures for applications for mining-related permits such as rule 51(c) which requires co
for large scale permit to obtain the agreement of local communities from town hall meetings. Moreover, the rules set the pre conditions t
should meet such as section 48 A of mining rules 2018 said that the ministry shall assess the applicants for their eligibility in terms of th
Application Form called form 22. The criteria/condition listed ranges from financial stability to the history of the applicants in applicatio
permits within 4 years in the country and abroad. The Myanmar mining rules (2018) is publicly availbale document.
There are no specific details on the licensing process in the Myanmar Mines Law (1994) or the Mines Law Amendment (2015). Howeve
Mining Rules (2018), that repealed the 1996 Myanmar MInes Rules, specifies the application process for mining and mining-related per
does not include a list of biddable and/or negotiable terms. The MEITI report published in 2020 for 2017-2018 also notes that the defaul
first served process except in cases when "award process is based on competitive basis if the complete
geological data showing commercially viable extractability" along with some technical and financial requirements set by the 2018 Mine
no evidence of tender/bidding processes or a list of biddable or negotiable terms published on the MONREC website as well.
There are no specific details on the licensing process in the Myanmar Mines Law (1994) or the Mines Law Amendment (2015). Howeve
Mining Rules (2018), that repealed the 1996 Myanmar MInes Rules, specifies the application process for mining and mining-related per
does not include a list of biddable and/or negotiable terms. The MEITI report published in 2020 for 2017-2018 also notes that the defaul
first served process except in cases when "award process is based on competitive basis if the complete
geological data showing commercially viable extractability" along with some technical and financial requirements set by the 2018 Mine
no evidence of tender/bidding processes or a list of biddable or negotiable terms published on the MONREC website as well.
There are no specific details that require MONREC to publicy disclose the list of companies that submitted bids or applications in the M
(1994) or the Mines Law Amendment (2015) or the Myanmar Mines Rules (2018) . [2, 3, 22] The MEITI report published in 2020 for 2
reports that "The mining legislation does not precise if bidding procedure is to be applied for the_x000D__x000D_
award of licences or permits or the_x000D__x000D_
application of the principle of “first_x000D__x000D_
come, first served” and recommends a review of the legislation regarding the process of licensing. The document also contains the numb
for licensing . The company names and the coordinates of the area applied, are not mentioned. [5, pg 380]
There are no specific details that require the licensing authority (MONREC) to publicy disclose the identity of the winning bidder or app
Myanmar Mines Law (1994) or the Mines Law Amendment (2015) or the Myanmar Mines Rules (2018) . The most recent publicly avai
largest copper production permit holders published by MEITI Myanmar covering 2017-2018 on March 2020. The information is mentio
in the report and does not include a comprehensive list.
There are no specific details that require the licensing authority to publicy disclose the list of areas or blocks allocated in the Myanmar M
or the Mines Law Amendment (2015) or the Myanmar Mines Rules (1996) . The most recent publicly available data on the largest copp
permit holders published by EITI Myanmar covering 2017-2018 on March 2020. The information is mentioned as a paragraph in the rep
include a comprehensive list.
There are no rules and/or procedures companies can follow to appeal licensing decisions in the Myanmar Mines Law (1994) or the Mine
(2015) or the Myanmar Mines Rules (2018) .
There is no publicly evidence of a comprehensive list published by the licensing authority (MONREC). An aggregate number is availalb
Myanmar covering 2017-2018 but without the names of companies.
There is no publicly evidence of a comprehensive list of winning bidder/applicants published by the licensing authority (ME 1, MONRE
recent publicly available data was on the largest copper production permit holders and their company information was published by ME
covering 2017-2018 on March 2020. The information is mentioned as paragraphs in the report and does not include a comprehensive lis
active licenses/permist for minerals including copper in 2017/2018 are published in 5th MEITI reconciliation report. (Appendix 10 of 5t
reconciliation report) The information published include date of award, expiry date, awarding processes, location and coordinates of lice
the list represent all active license holders, and thus cannot be deems as the winner of licenses for specific bidding rounds.
There has been no record of information published on official website of ME1/MONREC on the winner of licenses/permits and associat
However, all active licenses/permist for minerals including copper in 2017/2018 are published in 5th MEITI reconciliation report. (App
MEITI reconciliation report). The information published include date of award, expiry date, awarding processes, location and coordinate
The coordinates of the licenses award areas represent the block allocation.
The 2013 Anti-Corruption Law requires asset disclosures to the relevant commission, not to the public.
Notification No. 104/2019 issued on (2 October 2019 by the Office of the President notes that it is required to disclose “Beneficial Owne
Exposed Person (PEP)” of
business as well as state-owned enterprise operating under license, permit, contract at
extractive industries (oil and gas, forestry, minerals, gems and jade, pearl) exploration and
production stage, exploration and production business applying or already applied for license,
permit, contract in Myanmar. The notification requires the Union-level and the State and Regional Government departments,
Government organisations, state-owned enterprises, and companies and economic
organizations registered under Myanmar Companies Act relevant with Myanmar extractive
industry operating exploration and production shall fully cooperate with DICA for attainment
of BO disclosure.
According to the notification from the President’s Office on beneficial ownership, politically exposed persons are required to disclose th
extractive companies. Many of them failed to do it according to the research from Global Witness.
“In line with the EITI requirements on the disclosure of beneficial ownership and the Beneficial Ownership Task Force in Myanmar, 162
included in the scope of the 4th MEITI report (FY 2016-2017) were requested to disclose their beneficial owners through an online form
October and 8 November 2019. 121 companies submitted their form on time, or a submission rate of 74%. Among the submitted forms,
fully filled-in with consistent information, while 10 were categorized as containing minor errors or omissions, and 31 as containing signi
undermining the credibility of the data or translating a weak understanding of the beneficial ownership requirements. 41 companies did n
beneficial ownership disclosure form in time.” (Review of the first M-EITI beneficial ownership disclosure, January 2020). Companies a
Enterprises from Myanmar’s extractive industries which included in the 5th Myanmar EITI Report disclose their beneficial ownership on
BO data website.
Notificaiton Number 118/2020 requires disclosure of signed contracts/licenses and terms by the Union and State/Region level governme
government organizations, State Owned Enterprises, companies and economic organizations registered under Myanmar Companies Act
There has been no record of information published on official website of ME1/MONREC on the licenses/permits. However, for fiscal ye
active licenses/permist for minerals including copper are published in 5th MEITI reconciliation report. (Appendix 10 of 5th MEITI recon
The information published include date of award, expiry date, awarding processes, location and coordinates of licenses area but contract
themseleves are not included. The coordinates of the licenses award areas represent the block allocation. However, this information is un
onwards.
There has been no record of information published on official website of ME1/MONREC on the licenses/permits. However, for fiscal ye
active licenses/permist for minerals including copper are published in 5th MEITI reconciliation report. (Appendix 10 of 5th MEITI recon
The information published include date of award, expiry date, awarding processes, location and coordinates of licenses area but contract
themseleves are not included. The coordinates of the licenses award areas represent the block allocation. However, this information is un
onwards and therefore not all active licenses are publicly disclosed.
According to the Myanmar Mining Law (1994) and the Law Amending the Myanmar Mines Law (2015), the Director General of the De
is reponsible for inspection of the license holderand their compliance with the laws, rules and regulations.
According to the Myanmar Mining Law (1994) and the Law Amending the Myanmar Mines Law (2015), the Ministry may grant permit
of the Government".
According to the Myanmar EITI report for the fiscal year 2017/18 published March 2020, the fiscal system is usually either on a product
a profit-sharing basis. The Myanmar Mines Law Amendment (2015) also mandates holder of permits to pay royalties with details for res
(4% for copper). The 2015 Mines Law introduced alternative contract-based State participation (“Profit and Equity Sharing”), which allo
of mining, including dead rents and royalties, to be shared by the State and mining company. The 2018 Mines Rules reduces dead rents b
is a significant incentive to smaller and medium sized mining companies.
The ME1/MONREC official website has been publishing information about the volume of mineral production monthly. The latest inform
upto December 2020 and disaggregated by companies in each mineral producing state/region. Furthermore, the data is available in the M
published in 2020 covering the 2017-2018 fiscal year. The table includes the volume produced for individual companies.
The ME1/MONREC official website has been publishing information about the volume of mineral production on a monthly basis. The
can be found upto December 2020 and disaggregated by companies in each mineral producing state/region.
The ME1/MONREC official website has been publishing information about the volume of mineral production monthly. The latest inform
upto December 2020 and disaggregated by companies in each mineral producing state/region. The information is in text based format PD
The data is available in the MEITI report published in 2020 covering the 2017-2018 fiscal year. The table includes the volume exported
US$ for individual companies.
US$ for individual companies.
US$ for individual companies. The information is in text based format PDF.
There is no publicly available directive or rule that mandates ME-1 (or MONREC in general) to publicly disclose data on payments from
companies. The Myanmar Mines Law (1994), the Mines Law Amendment (2015) nor the Myanmar Mines Rules (1996) mandates such
The data is available in the MEITI report published in 2020 covering the 2017-2018 fiscal year. The tables includes the amount of conso
to government agencies in Myanmar Kyats. The figures also include reconciliation and adjustments as well.
to government agencies in Myanmar Kyats. The figures also include reconciliation and adjustments as well.
(i.e. no differentiation to how much the amount payed is to which individual government agency) to government agencies in Myanmar K
also include reconciliation and adjustments as well
The income tax shall be levied at 25 per cent on the total net profit of the business before deducting reliefs under the article 6 of the Inco
company is registered and incorporated in Myanmar under the Myanmar Companies Law or the 1950 Special Companies Act, and busin
under a permit issued by the Myanmar Investment Commission and the State-owned economic organisations (Section 23a(i), (iii) and (iv
Taxation Law). Hence, income tax rates apply to extractive companies.
According to theMyanmar EITI report for the fiscal year 2017/18 published March 2020, the fiscal sytems is usually either on a producti
a profit sharing basis. The Myanmar Mines Law Amendment (2015) also mandates holder of permits to pay royalties with details for res
(eg. 4% for copper).
a profit sharing basis. The document did not mention rules specifying the level of state equity. [5] The Myanmar Mines Law Amendmen
Mines Law (1994) or the Myanmar MInes Rule (1996) did not mention such rules either.
According to Notification 47/2018 published June 2018, payments by businesses Union level organizations (government entities) are sub
withholding tax, collected by the Internal Revenue Deparment. Hence, if a company is under a Joint Venture with government entity und
sharing contract, they may be subject to this rule.
a profit sharing basis. The document did not mention rules specifying company and government production shares. However, the docum
that companies are responsible for 100% on production sharing agreements as per contract [5] The Myanmar Mines Law Amendment (2
Mines Law (1994) or the Myanmar MInes Rule (1996) did not mention such rules either. [2, 3, 4]
According to the Union Tax Law 2016, the Ministry of Planning and Finance is responsible for collecting Income tax , commercial tax,
taxes on the extraction of State-owned resources (minerals) and withholding tax. The MEITI further specifies that the Internal Revenue
the Ministry of Planning and Finance is the entity responsible for collecting such taxes.
The abolishment of Other Accounts means all revenues of SOEs are now kept under the account of the treasury, and all of the remaining
accounts must be transfered back to the treasury at the end of fiscal year.
OAG (Office of Auditor General) which is responsible entity for auditing all government organizations including SOES. Law amending
that it shall also perform auditing, if necessary, the accounts of private business that have been audited by the Certified Public Accountan
Practicing Accountant relating to taxes to be paid to the Union. The law amending UAG Law) section 11 (w) stated the UAG also perfor
works and accounts of joint ventures operating with the government which are granted benefits by various types of agreements and vario
utilizing state-owned water land, air and resources if necessary._x000D__x000D_
_x000D__x000D_
Every company registered under Myanmar Company law shall cause to be maintained written financial records to enable the preparation
statements in Myanmar language or English language in accordance with applicable accounting standards. (Section 258) The financial st
audited by the auditor of the company. (section 260 B) _x000D__x000D_
_x000D__x000D_
A manager of a business entity (the companies registered under Myanmar Company Law) is responsible for reporting appropriately or ac
completely on operational condition, financial condition, and cash-flow as per the accounting period or the financial year. the financial s
business entity shall be prepared and issued in accord with the accounting standards and financial reporting standards prescribed by the A
Council. (section 62,)_x000D__x000D_
UAG is undertaking auditing the accounts of receipt and payment of the Union, auditing whether the union level organizations, union m
government departments, government organizations and Nay Pyi Taw Council have applied the accounting system that is prescribed in a
existing financial regulations. (Section 11 (b) and Section 11 (f) of the Law amending Auditor General of the Union) _x000D__x000D_
_x000D__x000D_
Audits are planned quarterly and annually. Any plans prepared by audit offices should be approved by the relevant Auditor General of th
state and Auditor General of the Union. The OAG adopts a semi-annual audit cycle for high-risk ministries. The audit plans are prepared
following factors concerning the organizations to be audited: (i) the length of time they have unwittingly been left unaudited; (ii) any occ
problems such as irregularities, fraud, misappropriation, losses, etc.; (iii) the importance of their role in national development work; and
study in preparation for audit.
The existing auditing law do not provide any indication to disclose the results of audit/audit report by the auditing authority. OAG offici
statement for Audit operation said that Annual Plans & Quarterly Audit Plans have to be prepared by the Office of the Auditor General o
Region or State Office of the Auditor General, District Audit Offices, Township Audit Offices. The Office of the Auditor-General of the
of the Auditor-General of Region or State and District &Township Audit Offices carries out the auditing operations according to the Ann
Quarterly
Myanmar joined EITI on instructions from its President at the end of 2012. Myanmar submitted its application to become an ‘EITI Cand
the EITI Board in May 2014. At its 27th meeting in Mexico in July 2014, the EITI Board approved Myanmar’s candidacy application, a
Myanmar until January 2016 to produce its first EITI Report. According to the board decision in october 2019, Myanmar's Validation ag
commenced on 1 July 2018. On the 16th of October 2019, the EITI Board recognised Myanmar to have made meaningful progress in im
EITI Standard. Taking into account the complexity of the extractive sector in the country and the good faith efforts undertaken by Myan
requirements of the EITI Standard, the Board has determined that Myanmar will have 18 months, i.e. until 16 April 2021, before a secon
carry out corrective actions. (5th MEITI reconciliation report)Thus it is still a candidate country.
The most recent publicly available data was published by MEITI Myanmar covering 2017-2018 on March 2020. There is no evidence of
reports on the EITI, Ministry of Natural Resources and Evironmental Conservation publicly available websites.
Section 21 of Environmental Conservation Law indicated that the MONREC shall stipulate the categories of business which may cause
environmental quality that requires to obtain the prior permission. The owner of the business identified shall apply for the prior permissi
_x000D__x000D_
EIA procedures 2016 (page 43) identified the types of mining that require EIA and IEE. The size of project that require EIA and IEE for
Ferrous, Non-Ferrous Metal and Precious Metal Ore Except Gold (iron, manganese, silver, copper, tin, antimony, lead, nickel, zinc, chro
and Precious Stone was identified. The projects less than 50 acre and production under 50,000 t/a to conduct IEE and those larger than 2
production above 50,000 t/a to perform EIA. _x000D__x000D_
_x000D__x000D_
Furthermore, the Myanmar Mines Law Amendment (2015) mandates an environmental impact assessment in in an application/renewal o
the feasibility studies for medium and large scale mining. Additionally, according to the Myanmar Mines Rule (1996), the applicants for
production/renewal of tenure shall include "programms for safety and enviornmental protection." _x000D__x000D_
According to Environmental Impact Assessment Procedure, Notification No. 616/2015, Section 65, the Project applicant shall publish th
Impact Assesment Report for access to stakeholders such as the persons affected and/or to be affected by the project, relevant
beneficiaries/communities/organizations either through national media like newspaper, website of the project or project proponent or oth
such as libraries, public halls or offices of the project proponent. [36]
Section 56 of 2015 Myanmar Environmental Impact Assessment Procedures entails that the EIA investigation "shall identify and assess
Impacts, risks, cumulative impacts and residual impacts for environment, social and, if relevant, health that potentially could arise from t
the EIA in Myanmar also encompasses social impact assessment.
the EIA in Myanmar also encompasses social impact assessment. According to Environmental Impact Assessment Procedure, Notificatio
Section 65, the Project applicant shall publish the Environmental Impact Assesment Report for access to stakeholders such as the person
be affected by the project, relevant beneficiaries/communities/organizations either through national media like newspaper, website of the
proponent or other public places such as libraries, public halls or offices of the project proponent.
Several EIA/EMP and IEE reports have been published. Examples are: IEE and EMP of Shwe Zin Moe Gold Mining, 2019. (reference 3
Tin Mining, Myanmar Ponpipat Co. ltd, 2019 (reference 4); ESIA report for Latpadaung Copper Mining (reference 5). However, they do
ongoing projects in the mineral mining sector.
Under the 2015 Environmental Impact Assessment Procedure, the EIA in Myanmar also encompasses social impact assessment. Environ
Conservation Department (ECD) under MONREC is responsible entity for reviewing EIA/IEE/EMP in Myanmar and the department pu
EIA/EMP and IEE report on website for public review and call for feedback. Examples are: IEE and EMP of Shwe Zin Moe Gold Minin
3); EIA report for Tin Mining, Myanmar Ponpipat Co. ltd, 2019 (reference 4); ESIA report for Latpadaung Copper Mining (reference 5)
not cover all ongoing projects in the mineral mining sector."
Environmental Management Plan (EMP is the term MONREC/ECD used) means the method and the plan to be adopted to protect, avoid
environmental impacts due to each project phase like planning, implementation, operation, decommissioning and after decommissioning
business, service or activity or any other reasons because of the project. Thus Environment Management Plan can be partly referred to as
it include the plan to mitigate environmental impacts. According to EIA procedures 2016, the size of projects to undergo IEE and EIA w
the requirement of IEE type project is Environmental management plan (section 36). For EIA type project, the beginning of EIA is to de
report of EIA. And it covers a component for key environmental impacts and mitigation measures. (section 51 of EIA procedures) In the
report (section 63 of EIA procedures), component 6 of the EIA report as required by the procedures is Impact and Risk Assessment and M
Measures which include impacts and risk assessment methodology, Impact and Risk Identification, Assessment and Mitigation for each
construction, construction, operation, decommissioning, closure, and post-closure). Similarly, section of the EIA report as required by th
Environmental Management Plan in which some of its components are Project Description by Project phase (pre-construction, construct
decommissioning, closure and post-closure) Summary of Impacts and Mitigation Measures.Thus, as EIA/IEE/EMP are required for the p
by the ministry, the environmental mitigation plan is also a requirement of the project proponent prior to the development of project. (.i.e
exists after the issuance of the 2016 EIA procedures/2012 ECL/2014 ECR) for the project that exists earlier than the issuance of these re
to perform EIA/IEE/EMP and thus environmental mitigation plan as its component.
it include the plan to mitigate environmental impacts. There is a legal requirement to disclose EIA/IEE according to EIA procedures 201
Management Plan, EMP (in which mitigation plan is a major component) is also a component of EIA and IEE report. Thus it can be said
be required to disclose publicly. _x000D__x000D_
_x000D__x000D_
Section 65 of the EIA procedures 2016 indicated the requirement to disclose the EIA report to the public as Not later than fifteen (15) da
of the EIA Report to the Department, the Project Proponent shall disclose the EIA Report to civil society, PAPs, local communities and
stakeholders: (i) by means of national media (i.e. newspapers); (ii) the website(s) of the Project or Project Proponent; (iii) at public meet
libraries, community halls); and (iv) at the offices of the Project Proponent. Section 66 of the EIA procedures said the Environmental Co
Department will make the EIA report publicly available upon receipt of it.
There is no evidence of a publicy available environmental mitigation management plan published online. The information isn't available
or the MEITI public websites. [7,6]
Section 124, chapter 9 of EIA procedures 2016 stated that the ministry shall have the right to impose penalties on a Project for any breac
the Project Proponent, or any contractor or subcontractor of the Project or any other Person acting on behalf of the Project, of commitme
the Prior Permission. In addition it shall take action in imposing other administrative punishment. The Ministry has the right to conduct
inspections of a Project and activities. Upon inspection, the Ministry identifies any non-compliance with the conditions in the ECC, the M
require the Project Proponent to undertake remedial measures and/or may impose penalties as provided. Annex 3 of EIA procedures 201
penalties and other administrative punishment that can be given for any type of non-compliance with regard to environmental impact and
Furthermore, under the Myanmar Mining Law (1994) and the Myanmar Mines Law Amendment (2015), violators can face a prison sent
year imprisonment) or a monetary fine (minimum of 200,000 kyats to a maximum of 1 million) as penalty for non compliance.
Section 63, subsection 8.5 (EIA procedures 2016) mentioned that the EMP will cover the Management and Monitoring Sub-Plans at eac
including project closure. The management and sub plans shall address and satisfy all relevant environmental and social management an
such as but not limited to noise, vibrations, waste, hazardous waste, wastewater and storm water, air quality, odor, chemicals, water qual
sedimentation, biodiversity, occupational and community health and safety, cultural heritage, employment and training, and emergency r
closure plan is one of the major component of EIA.The example of inclusion of mining closure plan can be found in scoping report for E
Furthermore, according to Myanmar Mining Law (1994) and the Myanmar Mines Law Amendment (2015) companies are required unde
have a mine closure fund.
According to Sector Wide Impact Assessment, SWIA of Mining conducted by MCRB, a non-profit think tank in Myanmar, both the Go
companies were found to lack the technical capacity and human resources to effectively monitor and address the adverse impacts of min
activities. This included capacity gaps in terms of technical knowledge of Government and company staff responsible for monitoring and
impacts; under-staffing of these functions; lack of necessary equipment to conduct effective monitoring; and lack of effective manageme
for recording, tracking and responding to information. _x000D__x000D_
_x000D__x000D_
SWIA also discussed that the absence of effective monitoring of environmental, social and human rights impacts of mining operations is
significant shortcomings of mine inspection and monitoring. Lack of effective monitoring is due to a range of factors, including lack of c
responsibilities for the monitoring of specific issues (e.g. environmental and labour standards), lack of coordination between the mining
environmental regulator, limited government capacity and budget, lack of knowledge on the part of companies with regard to new requir
requirements for Environmental Management Plans and Mine Closure Plans, and Slow start-up of new government monitoring responsi
government committees charged with monitoring of Environmental Management Plans)
The 2019 Land Acquisition, Resettlement and Rehabilitation Act is applicable for any department or organization that needs to use the la
purpose shall submit the proposal to the Central Committee in accordance with stipulations. That includes project that will be implemen
department or organization that proposes for land acquisition, project that will be jointly invested and implemented. (section 8, chapter 4
law)
Section 9 of land acquisition law stated that the proposal for land acquisition for public purpose shall include the EIA report and resettlem
rehabilitation plan for landowners of the proposed land. Chapter 7 of 2019 land acquisition law also stated the procedures and land own
compensation and damage for land acquisition.
Chapters 4,5,7,8 and 9 of the Land Acquisition, Resettlement and Rehabilitation law (Ref 22) details the specific procedures for compen
resettlement for landusers when their land was affected by the project.
According to the MEITI report published in 2020, Mining Enterprise 1 is one of the SOEs under the Ministry of Natural Resources and E
Conservation (MONREC). [5]All state-owned enterprises in Myanmar were established under 1989 State-owned Economic Enterprises
State-owned Economic Enterprises Law, the Government retains an exclusive rights to conduct business in certain sectors, including the
extraction of metals and export of the same . [8] Mining Enterprise 1 (ME 1) is a 100% government-owned SOE responsible for extract
types of metallic and industrial minerals, such as lead, copper, coal and limestone by entering into production sharing contracts with loca
mining companies. (5, 19]
Yes, the government receives the in-kind payments for the state's share of production. The in-kind revenues collected by ME 1 is reporte
report covering 2017-2018 published in 2020. [5] MONREC does not publish this information on their public website. [7]
All SOEs are responsible to pay corporate income tax and commercial tax in accordance with the Union Tax law (2016). According to M
covering 2017-2018 fiscal year published in 2020, "profit-making ME1s are permitted to retain 55% of their profits with 20% being tra
Treasury as State contribution while 25% is paid as Corporate income tax. The report also includes the total amount for 2017-2018 fisca
transferred to the government.
According to MEITI report covering 2017-2018 fiscal year published in 2020, the total amount for 2017-2018 fiscal year that ME1 trans
government includes a total of 13.5 billion MMK. MONREC does not publish this information on their public website.
According to MEITI report covering 2017-2018 fiscal year published in 2020, the total amount for 2017-2018 fiscal year that ME1 trans
government includes a total of 13.5 billion MMK. MONREC does not publish this information on their public website.
None of the revelvant laws and regulations( Union Tax Law (2016), State Owned Enterprise Law (1989), Myanmar MInes Law (1996),
Law Amendment (2015), Myanmar Mines Rule (2018), the MEITI report 2017-2018 (2020), the Regulations on Financial Managemen
(2017) nor the Myanmar companies Law (2017) requires ME 1 to submit annual reports to the legislature on its activities.
According to the MEITI report covering 2017-2018 FY, ME1 is audited by the Office of the Auditro General on an annual basis.
None of the revelvant laws and regulations( Union Tax Law (2016), State Owned Enterprise Law (1989), Myanmar MInes Law (1996),
Law Amendment (2015), Myanmar Mines Rule (2018), the MEITI report 2017-2018 (2020), the Regulations on Financial Managemen
(2017) nor the Myanmar Companies Law ( 2017) requires ME 1 to submit annual reports to the legislature on its activities
Although ME1 do not publish such non-commercial activities on their website, the public newspaper often mentioned news about the m
which have been doing joint venture with SOEs, and their activities on road infrastructure, water supply, electricity, education, health, so
rescue, religion, natural disaster for 2019/2020. (Page 9, Myanmar Alinn newspapaer, November 4, 2020, reference 9)
There is no publicly available information about ME 1 engagement in non-commercial activities on road infrastructure, water supply, ele
health, social welfare and rescue, religion, natural disaster for 2019/2020. The information isn't available on the MONREC or the MEITI
[7,6]
Organizations including SEEs being audited by OAG are required to submit their financial statements for audit within 3 months from the
year. As this mandate is not stated officially in any law, steps are being taken to legally define the deadlines. The OAG takes at least 3 m
audit reports. The OAG submits its audit reports to the President and the Parliament twice a year. The audited organizations are required
responses to the audit findings stated in the audit report within a reasonable period of time after the reports have been issued._x000D__x
_x000D__x000D_
According to the MEITI report published in 2020, "ME1 undergoes an audit by the OFfice of the General Auditor annually.The primary
audit is to determine whether the correct percentage of ME1 reported income is paid to the State in terms of income tax and state contrib
ME 1 does not publicly disclose reports on its finances and operations. Information about its finances and operations are only disclosed p
purpose of MEITI mechanism but not independently. The reviewer has consulted the latest MEITI report published in 2020 covering th
and the website of MONREC.
and the website of MONREC. However, on ME1's website there is a general statement of income and expenditure for the latest 2019 bud
On its website, ME 1 disclose the aggregate production data of minerals upto 2020 November. Furthermore, ME 1 also disclosed its agg
volume for FY 2017/18 in the 4th MEITI report in Annex 13.
According to the 4th Myanmar EITI report, there are three components of ME 1's revenue in 2017/18: revenues from the sale of the state
production, production split (cash payment); and application fees. ME 1 also disclosed the sales volume of minerals under its jurisdiction
the MEITI report published 2020. According to the 4th MEITI report, these data were obtained through Department of Mines. Hence, it
that ME 1 does not publicly disclose its production volume independently.
The Mining law amendement 2015, mining rules 2018 and SOE law do not state the need to disclose the rules governing selection of its
production. However, according to the most recent open tender announcement for sale of copper in December 2020, it was mentioned in
statement that the companies with the highest premium price, and with the lowest transportation costs will be selected.
The Mining law amendement 2015, mining rules 2018 and SOE law do not state the rules that determine the prices at which the SOE sho
production. However, the most recent tender for sale of copper by ME 1 describe that the premium price based on the London Metal Exc
is used.
According to the 4th Myanmar Financial Management Rules of 2017, "State-owned economic enterprises shall consolidate all the revenu
accounts in line with directives of the Ministry of Planning and Finance."
MOGE is required to publicly disclose information through M-EITI reporting. This information is covered by EITI requirement 4.2: Sale
share of production or other revenues collected in kind. It reads: Where the sale of the state’s share of production or other revenues colle
material, the government, including state-owned enterprises, are required to disclose the volumes sold and revenues received.
MEITI Report (p. 32-33) publicly discloses the volumes of production sold by SOE, in the aggregate. However no data for 2019 or 2020
The value of production sold by ME 1 is disclosed in aggregate for FY 2017/18 in the MEITI report published in 2020, Annex 13. [5 p.
noted that more timely and disaggregated data is available on the ME1/MONREC website, but only occasionally announced the list of te
winners for sale of minerals including coppers in terms of volume and value.
This data is available on the ME1/MONREC website, but only occasionally not comprehensively. . The reviewer has consulted the MEI
2018 (2020) and the website of MONREC and MEITI.
The ME1/MONREC website has occasionally announced the list of tender award winners for sale of minerals including coppers in terms
value, but this is not comprehensive. Otherwise there is no publicly available data on the names of the companies that bought the produc
for each sale. The reviewer has consulted the MEITI report 2017-2018 (2020) and the website of MONREC and MEITI.
The 4th MEITI report (appendix 10) has published the list of all active licenses and JV participation and interest between companies and
2016/2017.
Both the ME 1 and the ME 2 do not hold any equity in mineral companies but they have joint venture contracts with the companies. (pag
report) The joint venture participation rate were published in 4th MEITI report for all exisiting active licenses.
There is no publicly available data on the costs and revenue deriving from ME 1's participation in joint ventures. The reviewer has consu
MEITI report and the website of Department of Mines.
The ME 1 doesn't own any mining companies directly/indirectly. (4th MEITI report) Thus it can be said ME 1 does not have any subsidi
The ME 1 doesn't own any mining companies directly/indirectly. (4th MEITI report) Thus it can be said ME 1 does not have any subsidi
There is no publicly accessible code of conduct available for ME1. The reviewer has consulted the 5th MEITI report and the website of D
Mines.
ME 1 does not publicly disclose a list of board members. The reviewer has consulted the MEITI report covering the 2017-2018 FY publ
Review of the first M-EITI beneficial ownership disclosure and the website of MONREC.
Although there is no such data portal implemented by line ministry responsible for regulating mining sector and ME1, the ministry of N
and Economic Development, Central Statistical Organization (CSO) is the institution which claimed its role as building a coherent Natio
System in Myanmar that produces comprehensive, accurate and high-quality socio-economic statistics. The production, exports data of m
found to be published._x000D__x000D_
_x000D__x000D_
Myanmar Information System (MMSIS) is built by Central Statistical Organization (CSO) under Ministry of National Planning and Eco
Development in 2015. The statistics were based on CSOs and Myanmar National Statistical system (NSS) and private sector. _x000D__
1.The production of minerals including copper was published upto 2018. _x000D__x000D_
2. Export statistics of mineral products in aggregate (upto December 2019)._x000D__x000D_
_x000D__x000D_
However, reserves data are not published.
1.The production of minerals including copper was published upto 2018. _x000D__x000D_
2. Export statistics of mineral products in aggregate (upto December 2019)_x000D__x000D_
However, reserves data are not published.
The data published are in excel.
the online data portal is open access.

There is no evidence of a budget balance rules, debt rules, expenditure rules , nor revenue rules in Myanmar at all levels of government (
and local, general government, and social security). The reviewer has consulted the Ministry of Planning and Finance (MOPF) website a
Tax Law 2016, Finance Rules and Regulations (2017) The Law Relating to Drafting and Submitting the Region or State Budget Law (N
09/2020), 2019-2020 fiscal year National Planning Law (Notification 26/2019). The International Monetary Fund database on fiscal rul
any rules for Myanmar.
There is no evidence of a budget balance rules, debt rules, expenditure rules , nor revenue rules in Myanmar at all levels of government (
and local, general government, and social security). The reviewer has consulted the Ministry of Planning and Finance (MOPF) website a
Tax Law 2016, Finance Rules and Regulations (2017) The Law Relating to Drafting and Submitting the Region or State Budget Law (N
09/2020), 2019-2020 fiscal year National Planning Law (Notification 26/2019). The International Monetary Fund database on fiscal rul
any rules for Myanmar.
No numerical fiscal rule has been set. In the most recently completed fiscal year. There is no evidence of a budget balance rules, debt rul
rules , nor revenue rules in Myanmar at all levels of government (central, regional, and local, general government, and social security). T
consulted the Ministry of Planning and Finance (MOPF) website as well as the Union Tax Law 2016, Finance Rules and Regulations (2
Relating to Drafting and Submitting the Region or State Budget Law (Notification 09/2020), 2019-2020 fiscal year National Planning L
26/2019). The International Monetary Fund database on fiscal rules did not report any rules for Myanmar.
No numerical fiscal rule has been set. In the most recently completed fiscal year. There is no evidence of a budget balance rules, debt rul
rules , nor revenue rules in Myanmar at all levels of government (central, regional, and local, general government, and social security). T
consulted the Ministry of Planning and Finance (MOPF) website as well as the Union Tax Law 2016, Finance Rules and Regulations (2
Relating to Drafting and Submitting the Region or State Budget Law (Notification 09/2020), 2019-2020 fiscal year National Planning L
26/2019). The International Monetary Fund database on fiscal rules did not report any rules for Myanmar. Since there is no numerical fi
Myanmar, it is not applicable.
There is no legal requirement (Mining laws and rules, SOE law) to disclose the projection of revenues from mining sector. However, the
proposal for each fiscal year from the MONREC cover the earmarked revenues/tax revenues from extractive sector, it is not specific to m
Union Budget Law 2019/2020 included the estimated earmarked receipts/revenues and expenditure from SOEs under MONREC as aggr
to ME 1. (ref:23) _x000D__x000D_
_x000D__x000D_
The Union level departments and organizations including SOEs shall prepare the budget statements for upcoming financial years accord
Budget Preparation and Submission Law, and directives which are issued by the Union Ministry of Planning and Finance, from time to t
them to the Budget Department (Head Office) of the Union Ministry of Planning and Finance within the specified date. (ref: 24)_x000D
_x000D__x000D_
The citizen budget report for fiscal year of 2019/2020 disclosed the budget estimate (income and expenditure within union fund, page 11
estimated revenue contribution from SOEs including ME1, including the tax revenues earmarked for the fiscal year and it partially cover
mining. The estimated budget are project for upcoming fiscal year. (ref:25)_x000D__x000D_
The Central Statistical Organization (CSO) , the government department responsible for statistics and information, published the expend
ME 1 upto budget year 2018. (reference 26)_x000D__x000D_
_x000D__x000D_
The Citizen's Budget can be accessed on the Minitry of Planning and Finance website for the 2019-2020 Citizen's budget. [
The 2019-2020 budget and budget bill can be accessed via Myanmar National Portal.
The 2019-2020 budget and budget bill, accessed via Myanmar National Portal, mentions revenues received from MONREC including th
Enterprises operating under MONREC.
The 2019-2020 budget and budget bill, accessed via Myanmar National Portal, includes national debt. Also, Government Debt Stock in
USD upto 2018 was published in statistical year book of 2019 by Central Statistical organization on MMIS data portal and the citizen bu
report cover the total national debt in Myanmar Kyats upto August of 2019.
The 2019-2020 budget and budget bill that includes national debt only mentioned the aggregate amount in Myanmar Kyats.
According to the 2008 Consitution of the Republic of the Union of Myanmar, "The (Republic of the) Union (of Myanmar)...is the ultima
lands and all natural resources above and below the ground, above and beneath the water and in the atmosphere in the Union. " None of
regulations related to mining mentions transfer of extractive resource revenues including the Consitution of the Republic of the Union of
Myanmar Mining Law (1994) and the Mines Law Amendment (2015)nor the Myanmar Mines Rules (1996). As per the MEITI report pu
covering 2017-2018 FY, all the revenues are directly collected by respective government agencies and SOEs with no mention of further
extractive resource revenues to subnational government. _x000D__x000D_
_x000D__x000D_
_x000D__x000D_
_x000D__x000D_
So there is no subnational transfer of revenue generate by the extractive industry mandated by the Union Constitution, the Union Budget
Budget. However, subnational transfers to the regions are being made from the Union Budget. _x000D__x000D_
_x000D__x000D_
Citizen Budget Report 2019/2020 also stated the aggregate union budget contribution to meet the budget deficit of state/region in total a
However, this might not represent the subnational transfer of revenues from mining only. _x000D__x000D_
_x000D__x000D_
The administration is not able to provide comprehensive data on the breakdown of extractive industry revenues flows by state or region d
inadequacy of the current public financial management information system as well as a lack of sector oversight. The only resource reven
disaggregated by state or region are mineral taxes, which are essentially surface taxes for quarrying, sand extraction and production of br
less than 0.001 percent of state and regional fiscal revenues.
There is no subnational transfer of revenue generate by the extractive industry mandated by the Union Constitution, the Union Budget L
Budget. However, subnational transfers to the regions are being made from the Union Budget. _x000D__x000D_
_x000D__x000D_
As own revenue generation, State/region governments collect both tax revenues, and revenues from fees, licenses, etc., within the power
of the Constitution. Notification of MONREC stating that the revenues from small scale and medium scale mining taxes will go to state/
(2018) _x000D__x000D_
_x000D__x000D_
Citizen Budget Report 2019/2020 also stated the aggregate union budget contribution to meet the budget deficit of state/region in total a
However, this might not represent the subnational transfer of revenues from mining only. _x000D__x000D_
_x000D__x000D_
As Union sharing of revenues tarting in FY 2016/17, the Internal Revenue Department (IRD) is sharing 15% of (non-import) commercia
tax revenues with state/region governments, based on area of collection. _x000D__x000D_
_x000D__x000D_
The administration is not able to provide comprehensive data on the breakdown of extractive industry revenues flows by state or region d
less than 0.001 percent of state and regional fiscal revenues. _x000D__x000D_
_x000D__x000D_
Thus It can be said that there is transfer as no direct transfer as natural resources revenue transfer to state/region but the revenues were re
state/regions through the centralized processes of Union Budget.
There is no such legal requirements in existing rules/laws. However, as own revenue generation, State/region governments of mineral p
collect both tax revenues, and revenues from fees, licenses, etc., within the powers under Schedule 5 of the Constitution. Such aspects ca
the notification of MONREC stating that the revenues from small scale and medium scale mining taxes will be collected by state/regiona
mining and will go to state/regional fund. (2018)._x000D__x000D_
There is no such legal requirements in existing rules/laws. However, as own revenue generation, State/region governments of mineral p
collect both tax revenues, and revenues from fees, licenses, etc., within the powers under Schedule 5 of the Constitution. Such aspects ca
the notification of MONREC stating that the revenues from small scale and medium scale mining taxes will be collected by state/regiona
mining and will go to state/regional fund. (2018)._x000D__x000D_
No revenue sharing formula currently exists. However, revenue sharing from mining takes place via centralized process of union budget
mechanism of revenue sharing in other words budget allocation, according the “Sharing the Wealth” report, it was stated that it was also
officials to make allocations based on political rather than efficiency and equity considerations. For instance, Chin, Kachin, Kayah and T
and regions currently enjoy higher per capita allocations due in part to violent conflicts in those areas and in part to more activist state an
politicians and the Union government seems to favor state and regional governments that are conflict-affected, have greater developmen
more activist politicians.
No rules specify a formula governing the transfer of extractive resource revenues between the central government and subnational gover
MEITI report published in 2020 covering 2017-2018 FY, all the revenues are directly collected by respective government agencies and S
laws and regulations related to mining and national finance mentions transfer of extractive resource revenues such as the Consitution of
Union of Myanmar (2008), Myanmar Mining Law (1994) and the Mines Law Amendment (2015), the Myanmar Mines Rules (1996), t
Economic Enterprises Law(1989) nor Finance Rules and Regulations (2017).
The Citizen's Budget and Budget Bill 2019-2020 includes the money received and spent by regional governments. However, it does not
these were from the revenue collected and/or is part of the bigger government budget. _x000D__x000D_
_x000D__x000D_
Although the revenue sharing processes indirectly take place via union budget allocation processes, the union budget allocation to state/
represent the sole mining tax renevues. Thus the government do not publish or might not know how much of the total mining tax revenu
state/region. According to the report “Sharing the Wealth”, the administration is not able to provide comprehensive data on the breakdow
industry revenues flows by state or region due to the inadequacy of the current public financial management information system as well
oversight. _x000D__x000D_
_x000D__x000D_
The only resource revenue flows disaggregated by state or region are mineral taxes, which are essentially surface taxes for quarrying, san
production of bricks, and represent less than 0.001 percent of state and regional fiscal revenues.
these were from the revenue collected and/or is part of the bigger government budget.
these were from the revenue collected and/or is part of the bigger government budget.
Since there is no ear-marked transfer of extractive resource revenue to subnational governments from the union government, it is not ap
Not applicable.
Myanmar does not have a natural resource fund. The reviewer has consulted the Constitution Of Myanmar (2008), the MONREC websit
report published in 2020
report published in 2020.
According to the Myanmar Investment Law 2017 and the Myanmar Mines Rules (2018) , mineral extraction/production/processing lice
permitted for international firms only if they partner with a local firm under a joint venture where a "Myanmar Citizen Investor" has to h
of minimum 20 %._x000D__x000D_
_x000D__x000D_
Furtermore, certain aspects of local content promotion to some extent can be found in Mining Law amendment 2018, Mining rules 2018
Investment Law (MIL) 2017. _x000D__x000D_
The incentives of local employment, training and support to local industry can generally be found in MIL 2017 as follow;_x000D__x000
• It stated that the foreign investor (in case of mining as joint investor) may appoint qualified citizen, shall appoint them to replace af
capacity building programs in order to appoint citizen to the positions of management and expert positions. (section 51, MIL 2017) In ad
government may undertake subsidies, funding, capacity building and training to Myanmar citizen investors and citizen-owned small and
enterprises. (section 76 of MIL 2017)_x000D__x000D_
_x000D__x000D_
Mining rules 2018 stated the requirements of large-scale mineral production which will be considered for granting permits of large-scale
minerals involving foreign investment. The requirements include the satisfactory proposal regarding procurement of goods and availabil
within Myanmar (section 50 C)._x000D__x000D_
_x000D__x000D_
Mining Rules 2018 also described the responsibilities of permit holders of mineral prospecting and exploration to employ Myanmar Citi
building of them in accordance with Myanmar Investment Law and existing labor laws. (section 119 and 122).
of minimum 20 %._x000D__x000D_
_x000D__x000D_
Furtermore, certain aspects of local content promotion to some extent can be found in Mining Law amendment 2018, Mining rules 2018
Investment Law (MIL) 2017. _x000D__x000D_
The incentives of local employment, training and support to local industry can generally be found in MIL 2017 as follow;_x000D__x000
• It stated that the foreign investor (in case of mining as joint investor) may appoint qualified citizen, shall appoint them to replace af
capacity building programs in order to appoint citizen to the positions of management and expert positions. (section 51, MIL 2017) In ad
government may undertake subsidies, funding, capacity building and training to Myanmar citizen investors and citizen-owned small and
enterprises. (section 76 of MIL 2017)_x000D__x000D_
_x000D__x000D_
Mining rules 2018 stated the requirements of large-scale mineral production which will be considered for granting permits of large-scale
minerals involving foreign investment. The requirements include the satisfactory proposal regarding procurement of goods and availabil
within Myanmar (section 50 C)._x000D__x000D_
_x000D__x000D_
Mining Rules 2018 also described the responsibilities of permit holders of mineral prospecting and exploration to employ Myanmar Citi
building of them in accordance with Myanmar Investment Law and existing labor laws. (section 119 and 122).
The processing of minerals and the permits for doing so were recognized in the new mining rules 2018. The old mining rules in 1996 did
formalize the processing/manufacturing of mineral products. The new mining rules 2018 added new types of permits for processing, sale
minerals. (Chapter 20). The incentives for processing of minerals are provided by allowing the import of machineries needed. _x000D__
_x000D__x000D_
The type of permit so called integrated permits are also allowed legally to enable the companies to operate more than one of the stages o
production along the supply chain. (section 114, F of Mining Rules 2018)
The processing of minerals and the permits for doing so were recognized in the new mining rules 2018. The old mining rules in 1996 did
formalize the processing/manufacturing of mineral products. The new mining rules 2018 added new types of permits for processing, sale
minerals. (Chapter 20). The incentives for processing of minerals are provided by allowing the import of machineries needed. _x000D__
_x000D__x000D_
The type of permit so called integrated permits are also allowed legally to enable the companies to operate more than one of the stages o
production along the supply chain. (section 114, F of Mining Rules 2018)
None of the related laws/rules to Mining including Myanmar Mining Law (1995), Myanmar Mines Law Amendment (2015), Myanmar
(2018), EITI Report 2017-2018 (2020), Myanmar Companies Law (2017), Union Tax Law (2016) nor Myanmar Investment Law (2017
reporting of local procurement statistics [ 2, 3, 5, 22, 26, 38]
The EITI standards (which Myanmar is part of) stipulate disclosure of staff employed by extractive companies according the EITI report
March 2020 covering fiscal year 2017-2018. However, there is no specific law or policy explicity stating that the government will comp
standard on local employment disclosures.
of minimum 20 %. [22, 38] However, this is the only law/policy regarding local conent policy as neither the Myanmar Mining Law (199
Mines Law Amendment (2015), Myanmar Mines Rules (2018), EITI Report 2017-2018 (2020), Myanmar Companies Law (2017), Un
nor Myanmar Investment Law (2017) set out a baseline for local content.
There is no evidence of such statistic. The researcher has consulted the MONREC , ME-1 public websites as well as the Myanmar EITI
2020.
The latest published statistic was from the Myanmar EITI report published in 2020 covering the 2017-2018 fiscal year. The report notes
employment data shall be reported via the Department of Mines "in the future … via website timely".
Neither the Myanmar Mining Law (1995), Myanmar Mines Law Amendment (2015), Myanmar Mines Rules (2018), EITI Report 2017
Myanmar Companies Law (2017) nor, Myanmar Investment Law (2017) requires public reporting of processing statistics.
Myanmar Companies Law (2017) nor, Myanmar Investment Law (2017) requires public reporting of domestic supply statistics.
According to the Myanmar Investment Law 2017 and the Myanmar Mines Rules (2018) , mineral extraction/production/processing licen
of minimum 20 %. However, this is the only law/policy regarding local conent policy as neither the Myanmar Mining Law (1995), My
Amendment (2015), Myanmar Mines Rules (2018), EITI Report 2017-2018 (2020), Myanmar Companies Law (2017), Union Tax Law
Myanmar Investment Law (2017) set out a baseline for local content.
There is no evidence of such statistic. The researcher has consulted the MONREC , ME-1 public websites as well as the Myanmar EITI
2020.
The 5th MEITI reconciliation report only cover the total mineral production and EITI standard does not cover the need to report the min
domestic companies or companies operating in domestic economy and the MONREC, ME1 official website are not publishing any such
underresearched area and there has been no research conducted by organizations working on resource governance and responsible busine
Myanmar Companies Law (2017) nor, Myanmar Investment Law (2017) requires public reporting of supplier identities [ 2, 3, 5, 22, 38]
The notification for requirment of beneficial ownership and EITI standard are only for direct extractive industry but not for its suppliers
35)
EITI report even only cover the direct mining companies not any supplier associated. The government or public may not see the supplier
those involved in mineral sector. The ME1 official website, or even scope of MEITI report do not cover/publish any information about e
suppliers. This category of extractive industry suppliers (engineering, construction company, procurement, etc.) are not published or disc
may/may not be known/seen for their direct involvement in extractive sectors. _x000D__x000D_
_x000D__x000D_
As they were not covered by EITI scope, there exist no source of information that can indicate the list of the supplier companies for mini
Myanmar.
EITI report even only cover the direct mining companies not any supplier associated. The government or public may not see the supplier
those involved in mineral sector. The ME1 official website, or even scope of MEITI report do not cover/publish any information about e
suppliers. This category of extractive industry suppliers (engineering, construction company, procurement, etc.) are not published or disc
may/may not be known/seen for their direct involvement in extractive sectors. _x000D__x000D_
_x000D__x000D_
As they were not covered by EITI scope, there exist no source of information that can indicate the list of the supplier companies for mini
Myanmar.
The government has not announced targets for renewable energy’s share of domestic energy consumption. The 2015 Myanmar Energy M
the production share: “By 2020, it is planned to achieve the 15% - 20% share of renewable energy in the total installed capacity.” (2015
Master Plan, pg.176). The Myanmar Renewable Energy Committee was formed in 2019 and aimed to develop policy and law related to
However, it does not seem to make much progress to date.
Although there are plans in the Myanmar Energy Master Plan 2015 to attract investment, the document does not mention a commitment
or a state-owned enterprise to investment in renewable energy consumption.
Not applicable to the mining sector


There is no evidence of such disclosure. The researcher has consulted the MONREC , ME-1 public websites, the Myanmar EITI report p
Myanmar Energy Master Plan (2015) as well as the World Bank dataset on CO2 emissions for Myanmar and IEA Myanmar Carbon Stat
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https://resourcedata.org/document/rgi21-25review-of-the-first-meiti-beneficial-ownership-disclosure-2020_x000D__x000
https://resourcedata.org/document/rgi21-union-civil-services-code-of-conducthttps://resourcedata.org/document/rgi21-
https://resourcedata.org/document/rgi21-myanmar-statiscal-year-book-2019https://resourcedata.org/document/rgi21-2
https://resourcedata.org/document/rgi21-32international-monetary-firm-fiscal-rules-map_x000D__x000D_https://resour
https://resourcedata.org/document/rgi21-union-budget-law-20192020_x000D__x000D_https://resourcedata.org/docume
https://resourcedata.org/document/rgi21-myanmar-statiscal-year-book-2019_x000D__x000D_https://resourcedata.org/d
https://resourcedata.org/document/rgi21-3420192020-budget-and-budget-bill
https://resourcedata.org/document/rgi21-39myanmar-energy-master-plan-2015
https://resourcedata.org/document/rgi21-39myanmar-energy-master-plan-2015_x000D__x000D_https://resourcedata.or
Myanmar (gemstone mining)

2017 RGI Score
1.1 Licensing 4
1.1.2 Cadaster 0
1.2 Taxation 54
1.2.5d 0
1.3 Local impact 57
3.4 Rule of law 15
3.7 Open data 19
PERFORMANCE BANDS
Good Scores over 75
Poor Scores 30-44
15 11
Information only .
Information only .
Information only .
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
. .
. .
. .
. .
12 12
0 0
50 50
0 0
0 0
. .
. .
. .
. .
35 25
20 0
50 50
25 25
0 0
50 50
50 50
50 50
0 0
0 0
0 0
Information only .
Information only .
57 3
Information only .
60 -17
50 0
80 -20
50 -30
60 -17
50 0
80 -20
50 -30
0 0
0 0
77 0
80 -20
100 20
50 0
50 -10
100 0
100 0
0 0
50 50
0 -100
Information only .
100 67
100 100
100 100
100 0
50 0
50 0
60 0
50 0
70 0
57 0
100 0
100 0
100 0
100 .
100 .
0 0
0 0
0 .
100 0
100 0
100 0
0 0
0 0
100 0
100 0
100 0
0 0
0 0
100 0
100 0
100 0
43 27
Information only .
Information only .
100 50
100 50
80 0
80 0
80 0
33 0
0 0
100 0
0 0
0 0
0 0
0 0
20 20
100 100
0 0
0 0
0 0
0 0
80 80
80 80
80 80
50 50
. .
. .
0 0
100 100
0 0
0 0
0 0
0 0
0 0
53 53
80 80
80 80
0 0
. .
. .
10 10
0 0
20 20
25 -5
25 -5
0 0
0 0
0 0
0 0
0 0
0 0
0 0
. .
0 0
0 0
. .
75 25
100 100
100 0
100 0
0 0
50 -50
100 0
0 -100
. .
Information only .
Information only .
Information only .
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Information only .
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37 18
42 19
19 2
38 23
23 8
50 18
21 5
65 46
Myanmar (gemstone mining)



follow?

resource reserves?

machine-readable?

elements:
- Coordinates
- Duration
- Type of license


cover areas/blocks?
given area/block?

licensing process?

terms?


processes?

negotiation rules?



blocks allocated?






companies?














companies?
companies ?


shares?



companies?





disclosed?


disclosed?

disclosed?
disclosed?

development?



plans?


adhered to?

use?








servicing)?


timeframe?




volume?
volume?



government?
by the SOE?



by the SOE?

ventures?

in joint ventures?


conduct?


exports?

readable?

fiscal rule?

audit timeframe?


expenditures?

received?

national debt?



areas?

government?


resource revenues?


stream?







fund?

report?





held?



financial reports?








cover?












identities?


provision?

expenditure



projects?

the sector?

2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
elements.
elements.


format only.
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
A = Yes, the law requires the licensing authority to publicly disclose the identity of the winning B 50
allocated.
allocated.
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
known cases.
cases.
to 2019.
C = An SOE.

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
companies.
shares.
A = The Ministry of Finance or a separate/subsidiary tax agency is the national tax authority. E .
authority.
retained by SOEs.
companies.
2016 EITI Standard.





disclosed.
known exceptions.
plans.
plans.
A = There is at least one extractive company that is fully owned (100% equity) by the E .
government.
controlling) share.
companies.
companies.
SOE.
2018.
2018.
operations.
operations.
external body.
statement.
statement.
statement.
A = Yes, the SOE publicly discloses its aggregate production volume, covering a fiscal year B 80
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
A = Yes, there are rules that govern how the proceeds from the sale of the SOE's production C 0
for each sale.
in the aggregate.
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
and exports.
documentation.

JSON).
to the fiscal rule.
A = Yes, the government has publicly disclosed the total resource revenue received. B 0
governments.
governments.
transferred.
2018.
stream.

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
enter details.


company.
country.

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
company.
country.
to 2019.
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. B .
B = No.
A = Yes. B .
B = No.
2018.

2020.
2021 Criteria


resource reserves.



SOE.

disclose the identity of the winning bidder or applicant.





2020.
companies.

authority.
2017 or 2018.




publicly disclosed.

disclosed.
management plans.




2016, 2017 or 2018.
2016, 2017 or 2018.
and operations.
activities.
activities.

production.
government.




No, the government has not publicly disclosed the total resource revenue
received.


minerals.
statistics.
statistics.
statistics.

identities.


identities.
No.
No.
sector.
2021 Justification
Section 37 (a) of 2008 constitution of Myanmar said that the Union is the ultimate owner of all lands and all natural resources above and
above and beneath the water and in the atmosphere in the Union. The 2019 Myanmar Gemstone Law said that All naturally occurring ge
or under the soil of any land or on ground, underground, sea bed and underwater ground within Myanmar shall be deemed as the State-o
According to the 2019 Myanmar Gemstone Law, the Ministry, MoNREC shall issue the permit to medium scale production up to 3 year
gemstone tract not larger than five acres (section 13, Chapter 5 of the 2019 Gemstone Law) and shall operate the medium scale productio
holder via production sharing system (section 14, Chapter 5 of the Gemstone Law).
According to 2019 Gemstone Law, the MoNREC determine relevant price based on location for each designated medium scale gemston
bids. If there are competitive bids for a block, they shall be chosen by a tender procedure in accordance with the stipulations (section 10,
The government (Department of Mining and MGE) ’s official website shows no such data on reserves of jade and gems. Also, there has
publicly available resources showing such data. The reason may be because of technical capacities of government to detect the reserves o
There is another reference I found on the website of department of mining that Department of Geological Survey and Mineral Exploratio
responsible for conducting geological mapping, study of mineral exploration, updating mineral database and joint survey with foreign an
The DGSE’s presentation for regional workshop mentioned the active work of department on mineral exploration. It indicated the estima
of mineral such as graphite in a specific region where their study was conducted. The presentation also mentioned “Jadeite bearing cong
recorded in length of 5 km and width in 0.3 km around Namkhamar (Chaungthar) area, Hkamti Township, Sagaing Region”. Thus there
data of reserve of jade/gemstone deliberately disclosed on the website. Based on the available data of reserve in a particular study area do
could be due to the lack of the technical capacity of government (MONREC, DOM and DGSE) to detect the reserve stock of gems. The
reconciliation report also stated that while a number of geological surveys of Myanmar’s gem-producing areas have been undertaken ove
the quality and reliability of these is not known, and there is very little publicly available information. Gemstone sector review of Myanm
that Myanmar has Insufficient geological survey data meaning that there is little understanding of actual reserves or potential yield of kn
reserves.
publicly available resources showing such data.
publicly available resources showing such data.
Mining and Gemstone cadasters has been under development. Currently there is no publicly available registry of rights and license main
government. However, Some of the recommendations from the first Myanmar EITI report highlighted that Myanmar has no consolidated
gem licenses, existing licenses contain a number of incorrect datasets or miss essential information, the mineral cadaster system is not av
allocation and transfers of mineral rights are not computerized. According to the TOR announced on MEITI website, Myanmar started th
developing cadaster system since earlier 2019. (Table 6, page 14 of TOR for mining cadaster, phase 2) The cadastre will record, and pro
information about, the precise location of exploration and mining rights, selected tracts for gems and artisanal or small-scale mining, as w
areas and special needs areas in the country. (page 2 and 3 of TOR)
The Myanmar Government is still developing a publicly available Mineral Cadastral System (Mining Cadaster TOR, MEITI). Although
mention the list of jade mining blocks permits as of 2016, they only mention name of the company, blocks number and duration of the p
2015/2016 EITI report include disclosure of gems license registry that include holder, type of license, date of application, date of award,
commodity area, region, coordinates, this is not a sufficient registry of licenses to assess. The existing cadastral information digitally sto
between several computers placed in different departments, not linked by network or intranet, and using different software and formats, m
in a unified and single database impossible (Mining Cadaster TOR, MEITI).
Although there is no official online gem cadaster publicly available yet, according to on the information released on the DOM/MGE we
active gems/jade licenses/permits show the blocks/areas number for example Mana 16, Mana 108, Maw La Kin 122 are the name/numbe
blocks. (under the last column, named coordinated license area)
The Myanmar Government is still developing a publicly available Mineral Cadastral System (Mining Cadaster TOR, MEITI). Although
report listed the company legal owner, % of interest (pg.446), this is not a sufficient registry of licenses to assess and it is not an up to da
The information is missing relating to the requirement of the government to set minimum pre-defined criteria by which companies becom
participate in award processes for licenses/contracts in the jade sector.
The 2019 Myanmar Gemstone Law does not provide clear guidance on whether the licensing authority is required to disclose biddable te
terms. On DOM/MGE website, there were also no announcement/any legal document released on the disclosure of biddable or negotiabl
The 2019 Myanmar Gemstone Law has no provision on whether the licensing authority is required to disclose the rules governing licens
Gemstone draft rules are not available yet.
The Myanmar Gemstone Law 2019 said that the ministry will issue the permits for medium scale extraction and the scrutinization body
issue small scale and artisanal gemstone extraction permits. _x000D__x000D_
Ministry has delegated MGE for several significant roles of licensing. Section 62 of the law stated that the Ministry may delegate its pow
under this Law to the Department under its supervision or the Myanmar Gems Enterprise. Section 69 of Myanmar Gemstone Law 2019
implementing the provisions of this Law: the Department of Mines and the Myanmar Gems Enterprise may issue orders and directives w
the Ministry._x000D__x000D_
It can be expected that once the gemstone rules (draft) is approved, there will be clear provision of roles of MGE on the licensing/regulat
_x000D__x000D_
Although 2019 Gemstone law does not have direct indication that MGE is the one which will be accepting the proposal and managing pe
Gemstone Rules 1995, (some of the provision of the rules may still be applicable if they are not against 2019 Gemstone Law as said in th
law)_x000D__x000D_
Section 4 (a) of the Gemstone Rules 1995 said the companies/corporative which desires to conduct the gemstone extraction will submit t
application for extraction permit to MGE. 6 (a) section said the ministry shall select the companies which comply with stated criteria and
highest price and the selected companies shall submit the application fee to MGE. MGE shall assess the pre-defined criteria of applicant
comments to the ministry.
The latest official source of information on DOM/MGE website, that shows the ministry’s call for application of gemstone extraction/ex
the gemstone permit issuing committee, investigation and administrative working committee) was in 2015) (reference 1). It stated that th
announced on the national newspaper. Call for application listed the requirements (such as recommendation from township land adminis
if the land fall under VFV land, fees for registration and field investigation, and the procedures for application (including the methods al
exploration). There has been moratorium on gemstone extraction license since 2016. Thus this disclosure requriement is not applicable.
There was no evidence on the DOM/MGE website that indicated the disclosure of list of biddable/negotiable terms. The latest official so
on DOM/MGE website, that shows the ministry’s call for application of gemstone extraction/exploration (through the gemstone permit i
investigation and administrative working committee) was in 2015) (reference 1). It stated that the it was also announced on the national n
application listed the requirements (such as recommendation from township land administration department if the land fall under VFV la
registration and field investigation, and the procedures for application (including the methods allowed for exploration). There has been m
gemstone extraction license since 2016. Thus this disclosure requriement is not applicable.
On DOM/MGE website, the Standard of Operation for procedures of providing permits for extraction blocks (1995) for private and joint
requirements for submission of proposal for gemstone extraction permits and the licensing procedures. Standard of Operation (SOP) und
law amendment (published on DOM/MGE website in Myanmar Language), procedures for artisanal extraction also listed the criteria for
proposal for permit and procedures for submission and licensing. Procedures for applying licenses for extraction under 1995 Gemstone
requirement of companies to apply such as the companies will have to apply the areas/block that is announced to be permitted, it shall be
newspaper, insurance for one block, the floor price for one block is 10 lakhs of Myanmar Kyats (760 USD) and the submitted price will
confidential.However, since 2016, there has been moratorium on gemstone extraction license . Thus this disclosure requriement is not a
The 2019 Myanmar Gemstone Law does not include any requirement of the Ministry/licensing authority to disclose the list of companie
license applications. According to artisanal mining allocation SOPs in accordance with the 2016 Gemstone Law, when tender boxes are
Region Block Scrutiny and Allocation meeting, to be transparent, Third Party shall be invited for investigation and monitoring. Howeve
The 2019 Myanmar Gemstone Law does not require the licensing authority to publicly disclose the identity of the winning bidder or app
the new designated blocks allocation SOPs in accordance with the 1995 Myanmar Gemstone law, mentioned at the MGE website says th
winning applicants shall be announced on the notice board of the MGE, Naypyidaw. The artisanal blocks allocation SOPs in accordance
amendment of the 1995 Myanmar Gemstone law, mentioned at the MGE website, also states that the list of winning applicants together
blocks shall be announced on the notice board. It can be said the policy requires information to be made publicly available offline at the
that is publicly known to have the information available. The 2019 Myanmar Gemstone Law said rules, regulations, instructions, notifica
issued under the 1995 law shall still be applicable, if they are not contrary to the 2019 Law. In this case, SOPs issued under the 1995 law
applicable.
The 2019 Myanmar Gemstone Law does not state any requirement of ministry to disclose the list of areas/blocks allocated by licensing p
chapter 5 of Myanmar Gemstone Law, section states that the ministry shall (for medium extraction) announce the vacant areas/block to b
the invitation for bids are made after determining reserve price of each gem block to be permitted and the applicant shall apply only the b
_x000D__x000D_
Also, SOPs (published on DOM/MGE website) for application of Gemstone Extraction under 1995 Gemstone Law do not state the requi
ministry/licensing authority to disclose the list of areas/blocks allocated after licensing process.
The 2019 Myanmar Gemstone Law does not include provisions relating to appealing licensing decisions. The permit allocation SOPs me
MGE website in accordance with the 1995 Gemstone Law and its 2016 amendment do not also include any rules relating to appealing lic
The latest data on the list of all applicants/companies for the all licensing processes found on DOM/MGE website is for fiscal year 2015
there has been moratorium on gemstone permit since 2016.
The latest data of the list of all active applicants was for 2016 on DOM/MGE website. (reference 1)_x000D__x000D_
In the first MEITI report, (appendix 11) show disclosure of licenses/license holder entity, and awarding process, and 5th MEITI report al
holder entity, type of license, date award and block names. (reference 2)_x000D__x000D_
Thus, the licensing authority did not disclose identity of winner applicants. However, SOPs (published on DOM/MGE website) for appli
Extraction under 1995 Gemstone Law said that the list of winner applicants will be announced on notice board of MGE, Naypyidaw. Ho
been moratorium on gemstone licenses since 2016. Thus disclousure for 2019 is not applicable.
_x000D__x000D_
In the first MEITI report, (appendix 11) show disclosure of licenses/license holder entity, and awarding process, and 5th MEITI report al
holder entity, type of license, date award and block names. (reference 2) The block names were mentioned together with the licenses list
year not for each licensing process. _x000D__x000D_
Thus, the licensing authority did not disclose identity of winner applicants. However, SOPs (published on DOM/MGE website) for appli
Extraction under 1995 Gemstone Law said that the list of winner applicants will be announced on notice board of MGE, Naypyidaw. _x
In the 5th MEITI reconciliation report, MGE’s responses to recommendation for the EITI reports can be found that for 2016-2017 Finan
no new blocks allocation. If there will be any block allocation in the future it will be described/posted on the Website. (page 343) Howe
moratorium of gemstone permit since 2016 and thus disclosure of block allocation for 2019 is not applicable.
The 2019 Myanmar Gemstone Law does not include any requirement for senior public officials in Myanmar to publicly disclose their fin
extractive sector companies. In accordance with the 2013 Anti-corruption law, Authorized Person are required to send to the anti-corrupt
declaration of the list of the family owned money, property, liability and assets of the same business headed by him in accordance with t
in a year (section 47,48). However, it is not specifically mentioned related to financial holdings in extractive companies.
Pursuant to the Presidential Notification No. 104/2019, Myanmar established a Beneficial Ownership Task Force to make decisions on t
beneficial ownership. DICA issued the Directive following the efforts of the task force and the EITI multi-stakeholder group, and under
Section 69(c) of the Anti-Money Laundering Law ("AML") and the Presidential Notification. On 15 November 2019, Myanmar's Direct
and Company Administration ("DICA") issued a directive mandating the disclosure of beneficial ownership of companies in Myanmar (
Directive becomes effective on 1 January 2020._x000D__x000D_
(reference 1)_x000D__x000D_
The Republic of the Union of Myanmar, the Office of the President, Notification No. 104/2019 ( reference 1) dated 2 October 2019, stip
companies and state-owned enterprises in Myanmar's extractive sectors disclose information related to their beneficial owners in line wit
2.5 of the Extractive Industries Transparency Initiative (EITI) Standard 2019._x000D__x000D_
The Beneficial Ownership Taskforce is implementing beneficial ownership disclosures in Myanmar, with the Directorate of Investment
Administration (DICA) as the focal agency in close collaboration with the Myanmar EITI National Coordination Secretariat (MEITI NC
There is no such publicly disclosed financial holdings of senior public officals in extractive companies. But as the anti corruption law (se
stated), they may have submitted it to the commission confidential as there is no requirement for public disclosure
BO data website.
The president office issue the notification (118/2020) on 1st Dec, 2020 that aims to ensure the timely implementation of Contract Transp
Myanmar Extractive Industries Transparency Initiative (MEITI). All the contracts carried out by the Union, states and regions, governme
state-owned enterprises and private companies must disclose the full text of any contract, license, concession or other agreement and the
to the websites of the MEITI, Ministry of Natural Resources and Environmental Conservation and Ministry of Electricity and Energy.
There is no signed licenses/contracts available at the MGE/DOM website or EITI website._x000D__x000D_

_x000D__x000D_
Ref: _x000D__x000D_
MGE?DOM website_x000D__x000D_
MEITI website_x000D__x000D_
There is no signed licenses/contracts available at the MGE/DOM website or EITI website._x000D__x000D_

_x000D__x000D_
Ref: _x000D__x000D_
MGE?DOM website_x000D__x000D_
MEITI website_x000D__x000D_
According to the 2019 Myanmar Gemstone Law, the Inspection Body shall be formed comprising the Chief Inspector, the Director Gene
Department of Mines as the Chairperson, three officials assigned by the Ministry and one person nominated by the Office of the Auditor
Union (section 42,43). The inspection body shall inspect whether the permit holders or licensees abide by the provisions of the Law and
directives issued under the Law and terms and conditions of permits, licenses or land use permits (Section 44 a). However, section 45 sa
body may assign any suitable officers from the Department of Mines of the Ministry or Myanmar Gems Enterprise as inspectors and del
the inspectors (Section 45 of the law).
2019 Myanmar Gemstone Law and Blocks Allocation SOPs under 1995 Gemstone Law do not provide any requirements for licenses/co
by the Legislature. Section 16 of the 2019 Myanmar Gemstone Law mentions that Gem Blocks Scrutiny and Allocation Body that can is
artisanal gemstone extraction licenses shall be formed comprising not more than nine members including three local persons nominated
State/Regional Hluttaw. Although it seems that the legislative body can have some influence over the persons it has chosen, it is not dire
licenses/contracts approval and ratification.
The fiscal system is a combination of paying royalties, taxes, service fees and production sharing agreements. According to Myanmar G
permit holder shall pay royalties, tax and service fees under this law and also relevant taxes in accordance with the existing tax laws (sec
permit holder shall pay 10 percent royalty for ruby, sapphire, jade or diamond, and 5 percent for other gems (34a,b). Section 14 says the
operate medium scale extraction with the permit holder via production sharing system.
In the MEITI reports, the latest 5th MEITI report published (Annex 14, Gem production volume and value in Myanmar Kyats for compa
(page-528, 529, 530) Page 87, MEITI report released MGE’s reported production data of gems/jade for 2017/2018 .Gems/Jade productio
MGE for fiscal year 2017/2018, were also disclosed in MEITI report. (page 19)In the MGE/DOM website, the production volume for ge
disclosed in aggregate for 2017/2018 fiscal year. However, Myanmar Gemstone sector review (2016) stated that MGE and MONREC re
government’s inability to monitor mining activities and gemstone production for the privately held mines. In private mines, the governm
on company/permit holder declarations about gemstone production. This means that existing production data is not reliable.
In the MEITI reports, the latest 5th MEITI report published (Annex 14, Gem production volume and value in Myanmar Kyats for compa
(page-528, 529, 530) Page 87, MEITI report released MGE’s reported production data of gems/jade for 2017/2018 .
The MEITI report is in pdf format and the MGE's official website disclosed the data in jpg/screentshot)
The latest EITI report of Myanmar 5th reconciliation report for 2017/2018 disclosed the MGE’s reported data on gems and jade sales at
exports data at aggregate level. _x000D__x000D_
_x000D__x000D_
However, the references mentioned in Myanmar Gemstone sector review (2016) mentioned that the official figures of government is mu
value from other estimate. _x000D__x000D_
_x000D__x000D_
• Harvard University Ash Centre/Proximity Designs Report in July 2013 which estimated the value of jade exported in 2011 to be US
times higher than official figures. _x000D__x000D_
_x000D__x000D_
• New Cross Roads Asia ‘Myanmar Business Update’ issue of June 2015. This cites Chinese Customs data, which shows that China
billion of jade and gems in 2014._x000D__x000D_
_x000D__x000D_
• International NGO Global Witness October 2015 report on Myanmar’s jade sector which estimated the value of the production of ja
to USD 30.9 billion._x000D__x000D_
The latest EITI report of Myanmar 5th reconciliation report for 2017/2018 disclosed the MGE’s reported data on gems and jade sales at
exports data at aggregate level. _x000D__x000D_
The MEITI report is in pdf format and the MGE's official website disclosed the data in jpg/screentshot)
Myanmar Gemstone Law 2019 does not show any requirement of the government to disclose the payment data from extractive companie
reviewed Myanmar Companies Law (2013) , Union Taxation Law (2020). The Union Taxation Law 2020 which will become effective f
2020 mentioned the responsibilities/authority of relevant ministries who are in charge of collecting tax (one form of payments from extra
industry). The law said respective ministry will collect the different types of tax specified under the law. (section 4 of Union Taxation la
the law specified the gemstone tax to be collected for the budget year of 2020. (Chapter 8 of Union taxation law 2020) _x000D__x000D
_x000D__x000D_
The relevant ministry (in case of gemstone, MONREC) shall report the estimate of tax collection to budget department every three mont
department will report it to union government and to union parliament. (section 6a) The MONREC (in case of gemstone/jade) shall unde
administration to meet the estimate of tax collection and shall make notification, orders, directives and SOPs with regard to the different
specified under this law (gemstone/ jade taxation was one of the taxation in the law) (chapter 4 of union taxation law 2020) _x000D__x0
_x000D__x000D_
Thus the existing laws do not provide the requirement of government/ministry/ tax collection agencies of ministry to disclose the tax/pay
The MGE website discloses aggregate data on gemstone royalty revenue and emporium sale amount per budget year starting from the ye
The 5th MEITI report disclose revenue from gems/jade at aggregate level and at company level under section 5.2. “payments of Gems an
(pg.215).
The DOM/MGE official website discloses the data of tax collection/receipts at aggregate level for gemstone (royalty) (reference 1) and a
payment receipts for emporium sale was also disclosed. The data are from 2016/2017 to 2019/2020 fiscal year. The emporium sales was
However 5th MEITI report cover only upto fiscal year 2017/2018.
MGE/DOM websites ONLY show the data of tax collection/receipts at aggregate level for gemstone (royalty) (reference 1) and also for
receipts for emporium sale was also disclosed. The data are from 2016/2017 to 2019/2020 fiscal year. Thus it doesn’t include the payme
disaggregated by payment type. _x000D__x000D_
_x000D__x000D_
Page 489 of 5th EITI reports disclosed the gem/jade companies and their payments in cash (voluntary social expenditure) and in-kind pa
payment by gems/jade companies are disclosed. at the company level. (page 215 of 5th MEITI reconciliation report)
According to Myanmar Gem law (2019), the permit holder shall pay royalties, tax and service fees under this law and also relevant taxes
the existing tax laws (section 21d,f). The permit holder shall pay 10 percent royalty for ruby, sapphire, jade or diamond, and 5 percent fo
on the value assessed by a valuation body (34a,b).
State participation is exercised through a state-owned entity (SOE), MGE. The law/rules (2019 Gemstone Law) do not specify the level
4th MEITI report stated that The MGE does not hold any equity in gems and jade companies but holds 25% of in gems and jade joint ve
According to Myanmar Gem law (2019), the permit holder shall pay royalties, tax and service fees under this law and also relevant taxes
the existing tax laws (section 21d,f). According to the publication of the Internal Revenue Department “Withholding Tax” (1/2017), thre
payments subject to withholding are mentioned: (a) Interest payment for a loan or indebtedness or a transaction of similar nature or savin
payment for the use of license, trademark, patent etc.(c) Payment made for purchase of goods, work performed, acquisition of service, hi
the country under a tender, contract, quotation or other modes. Withholding Rates for Resident citizens and Resident Foreigners for (b) a
2% respectively and for Non – resident Foreigners for (a), (b) and (c) are 15%, 15% and 2.5% respectively. Persons and association of p
to withhold the tax at the time of payment include state-owned enterprises, local companies and foreign companies and hence applicable
companies’ payments.
The latest 2019 Gemstone only includes the statement that the ministry shall practice the operation of medium scale extraction with the g
permit holder by production sharing system. No further indications were given for how production sharing system will be administered.
The second amendment to gemstone law 2016, however, provided that 12-a. The Ministry shall practice the rule to share the profit partia
with the permit holder for large-scale or medium-scale production in accordance with this law, including the evaluation costs for the env
because of production._x000D__x000D_
(reference: Amendment to 1995 Gemstone law)_x000D__x000D_
_x000D__x000D_
The Union of Myanmar Economic Holdings Limited (MEHL) and Myanmar Economic Corporation (MEC) are Myanmar’s primary mil
companies. Both have histories of extensive engagement in the gemstone sector, and are thought to remain involved primarily as joint ve
in varying degrees of proportional shareholding, but mostly a 40/60 split as is the case with most other gemstone production joint ventur
thought that MEHL has JV partnerships for jade production with 6 companies, whereas MEC has 95 active permitsin the Mogok and Mo
(Gemstone sector review of Myanmar, 2016)
Income tax on taxable income and capital gains, SGT, commercial tax, withholding tax are collected in cash by the IRD. Customs duties
cash upon imports by MCD, commercial tax and Special goods tax for the IRD. In addition to the taxes, the government receives applica
dead rent and license fees from permit holders and state contribution from MGE. (reference: 5the EITI report Myanmar, page 99)_x000D
MONREC has the authority to collection jewelry/ gemstone extraction and sale tax/ royalty/ licenses and registration fees. State’s interv
sector is made primary through the Myanmar Gems Enterprise, which stated one of their roles as charges taxes on gemstone production
_x000D__x000D_
The land use permit for gemstone extraction was also issued by the same ministry, MONREC (20 a of gem law 2019) through and land t
collected by MONREC through DALMS and General Administration Department. _x000D__x000D_
In addition, the 2019 gemstone law said that the money and extraction royalty, licence fees and registration fees obtained from the small
and the artisanal extraction permitted by the relevant Region or State Gemstone Block Scrutiny and Allocation Body in accordance with
deposited to the relevant Region or State Fund.
The abolishment of Other Accounts means all revenues of SOEs are now kept under the account of the treasury, and all of the remaining
accounts must be transfered back to the treasury at the end of fiscal year.
The Office of the Auditor General of the Union Law is required to audit extractive companies in Myanmar according to the Law amendi
General of the Union Law 2018. Section 11(m) of the amendment says OAG shall perform auditing, if necessary, the accounts of private
have been audited by the Certified Public Accountant and the Practicing Accountant relating to taxes to be paid to the Union. Section 11
shall perform auditing the works and accounts of joint ventures operating with the government which are granted benefits by various typ
and various systems utilizing state-owned water land, air and resources if necessary. The Auditor General of the Union Law entrusts the
to audit government organizations that include state owned enterprises.
UAG is undertaking auditing the accounts of receipt and payment of the Union, auditing whether the union level organizations, union m
government departments, government organizations and Nay Pyi Taw Council have applied the accounting system that is prescribed in a
existing financial regulations. (Section 11 (b) and Section 11 (f) of the Law amending Auditor General of the Union) _x000D__x000D_
_x000D__x000D_
Audits are planned quarterly and annually. Any plans prepared by audit offices should be approved by the relevant Auditor General of th
state and Auditor General of the Union. The OAG adopts a semi-annual audit cycle for high-risk ministries. The audit plans are prepared
following factors concerning the organizations to be audited: (i) the length of time they have unwittingly been left unaudited; (ii) any occ
problems such as irregularities, fraud, misappropriation, losses, etc.; (iii) the importance of their role in national development work; and
study in preparation for audit.
I was not able to find any evidence of publication of audit report/results on OAG website or tax authority websites ( including MONREC
IRD/MOPF)_x000D__x000D_
The existing auditing law do not provide any indication to disclose the results of audit/audit report by the auditing authority. OAG offici
statement for Audit operation said that Annual Plans & Quarterly Audit Plans have to be prepared by the Office of the Auditor General o
Region or State Office of the Auditor General, District Audit Offices, Township Audit Offices. The Office of the Auditor-General of the
of the Auditor-General of Region or State and District &Township Audit Offices carries out the auditing operations according to the Ann
Quarterly
carry out corrective actions.Thus it is a candidate country.
The 5th MEITI reconciliation report is the latest EITI report and it covers Fiscal year , the period from 1 April 2017 to 31 March 2018.
The 2015 Environmental Impact Assessment Procedures apply to precious stone extraction, required to conduct an Initial Environmental
or an environmental impact assessment, EIA (Ref 2 p 43, no 135). Projects are required to conduct an IEE for extraction under 50 acres,
larger projects (< 200 acres.) The 2019 Myanmar Gemstone Law states that it aims for reducing the environmental damage at minimum
mining disclosure and land rehabilitation (section 3f, Chapter2). It also states that the permit holder also has to manage not to damage th
conservation activities (section 21, g-e) and not to have negative social and economic impact on the local (section 56). However, there is
with the EIA procedure. Since the law covers only medium, small scale and artisanal blocks, it seems that IEE is required rather than an
law does not mention about the environmental impact of the existing large-scale mining which would be required to do an EIA and Envi
Compliance Certificate, ECC according to the EIA procedure (section 8,9 and 10). Article 83 of the 2015 EIA Procedure, requires a pro
get an Environmental Compliance Certificate (ECC) for projects that need to do an Initial Environmental Examination (IEE) or EIA, “be
granted or issued by any ministry, or any other competent authority in respect of any application to proceed with implementation of such
However, on the ground, implementation of many projects including extractive sector activities starts once Myanmar Investment Comm
is issued, long before EIA approval and issuance of an ECC. Investments with potential large environmental and social impact are requir
MIC permit under Myanmar Investment Law (MIL) 65(c) and Myanmar Investment Rules (MIR) (5). MIR 190 states that MIC permit fo
of the Investment is based on compliance with ECC, EMP, IEE or EIA. However, it was never clear on paper relating to environmental p
investment permitting process. Some interpret that MIC permit is conditional based on MIR 190 and MIC permit is granted to do an EIA
implementation of the project. However, the process is never spelled out in official notifications and instructions.
Under the 2015 EIA procedures, there are provisions regarding the public disclosure requirement for the IEE/EIA (section 28, 65, 66). S
“Not later than fifteen (15) days after submission of the EIA Report to the Department, the Project Proponent shall disclose the EIA Rep
PAPs, local communities and other concerned stakeholders: (i) by means of national media (i.e. newspapers); (ii) the website(s) of the Pr
Proponent; (iii) at public meeting places (e.g. libraries, community halls); and (iv) at the offices of the Project Proponent.” Section 66 sta
of the EIA Report, the Department will make the EIA Report publicly available.”
The environmental conservation law/rules/ procedures do not state the extractive companies’ requirement to prepare a separate Social Im
(SIA) prior to development. However, in facts, the EIA covers several components of social impact assessment. It can be understood tha
are similar to those of EIA described in the legal environment. _x000D__x000D_
_x000D__x000D_
Environmental Impact as defined by EIA procedures 2016 means the probable effects or consequence on the natural and built environm
communities of a proposed Project or businesses or activities or undertaking. Impacts can be direct or indirect, cumulative, and positive
Environmental Impacts include occupational, social, cultural, socio-economical, public and community health, and safety issues. Moreov
include Involuntary Resettlement and relating to Indigenous People. _x000D__x000D_
The components of IEE report include the surrounding environmental and social conditions of the Project including maps of all relevant
biological, social, socio- economic and cultural features. (reference: EIA procedures 2016). Section 3 (chapter 2 of EIA procedures
Projects and Project expansions undertaken by any ministry, government department, organization, corporation, board, development com
organization, local government or authority, company, cooperative, institution, enterprise, firm, partnership or individual (and/or all Proj
factories and businesses including expansions of such Projects, field sites, factories and businesses identified by the Ministry, which may
environmental quality and are required to obtain Prior Permission. _x000D__x000D_
Section 4 of EIA procedures 2016 stated that Any Project, field site, factory or business which is identified by Section 21 of the Law and
Rules requires Prior Permission, including those which exist prior to the issuance of this Procedure.
The environmental conservation law/rules/ procedures do not state the extractive companies’ requirement to prepare a separate Social Im
(SIA) prior to development. However, in facts, the EIA covers several components of social impact assessment. It can be understood tha
are similar to those of EIA described in the legal environment. Section 65 of the EIA procedures 2016 indicated the requirement to disclo
to the public as Not later than fifteen (15) days after submission of the EIA Report to the Department, the Project Proponent shall disclos
to civil society, PAPs, local communities and other concerned stakeholders: (i) by means of national media (i.e. newspapers); (ii) the we
Project or Project Proponent; (iii) at public meeting places (e.g. libraries, community halls); and (iv) at the offices of the Project Propone
_x000D__x000D_
Section 66 of the EIA procedures said the Environmental Conservation Department will make the EIA report publicly available upon rec
_x000D__x000D_
A large majority of the reports submitted to date are for the mining sector, The data provided by the ECD as of January 31, 2019. Mining
percent (2,010) of the total reports submitted, including 84.7 percent (1,669) of all EMPs submitted, 54.1 percent (284) of IEEs, and 19.9
EIAs. This is due to several EMPs being submitted for existing mining operations in FY2016/17. At the time, it was estimated that 48 pe
reports were from the gemstones and jade sectors. (reference, Myanmar country environmental analysis, WB) The website of Environme
Department under MONREC which is in charge of reviewing and approving EIA/SIA, was reviewed. Some EMP and EIA for mining an
disclosed on October 2019. Environmental Management Plan for the existing operational mining activities within the Kanbauk tin and tu
However, any gemstone extraction ‘s EMP/EIA/IEE were not disclosed on the website from 2019 onward. (reference 2, ECD website)
EIA/EMP report of mining)
According to the 2015 EIA procedure, EIA includes SIA. Myanmar Country Environmental analysis report of the World Bank mentions
accounts for 72.2 percent (2,010) of the total reports submitted, including 84.7 percent (1,669) of all EMPs submitted, 54.1 percent (284
percent (57) of EIAs. This is due to several EMPs being submitted for existing mining operations in FY2016/17. At the time, it was estim
percent of the mining reports were from the gemstones and jade sectors.” EIAs of the gemstones and jade sectors are not available public
website disclose a few mining EIAs including tin, tungsten and gold.
The 2015 EIA procedures require extractive companies to prepare environmental management plans, EMP to mitigate environmental im
MoNREC needs to approve EIA, EMP to issue an Environmental Compliance Certificate, ECC. Article 83 of the 2015 EIA Procedure, r
proponent to get an Environmental Compliance Certificate (ECC) for projects that need to do an Initial Environmental Examination, IEE
any permit is granted or issued by any ministry, or any other competent authority in respect of any application to proceed with implemen
Projects”.
Article 13, b of the 2015 EIA procedures, states that “the Project Proponent shall disclose to the public in a timely manner all relevant Pr
information in accordance with this Procedure except that which may relate to National Security concerns as informed by the Ministry.”
and there are some provisions regarding the public disclosure requirement for the IEE/EIA (section 28, 65, 66). Section 65 states “Not la
days after submission of the EIA Report to the Department, the Project Proponent shall disclose the EIA Report to civil society, PAPs, lo
and other concerned stakeholders: (i) by means of national media (i.e. newspapers); (ii) the website(s) of the Project or Project Proponen
meeting places (e.g. libraries, community halls); and (iv) at the offices of the Project Proponent.” Section 66 states “Upon receipt of the
Department will make the EIA Report publicly available.”
In accordance with the 2015 EIA procedure, EIA includes Environmental Management Plan, EMP. There also standalone EMPs. Myanm
Environmental analysis report of the World Bank mentions that “mining accounts for 72.2 percent (2,010) of the total reports submitted,
percent (1,669) of all EMPs submitted, 54.1 percent (284) of IEEs, and 19.9 percent (57) of EIAs. This is due to several EMPs being sub
mining operations in FY2016/17. At the time, it was estimated that 48 percent of the mining reports were from the gemstones and jade s
gemstones and jade sectors are not available publicly although ECD website disclose a few mining EIAs including tin, tungsten and gold
Myanmar Center for Responsible Business, MCRB share jade mining EMP conducted by Coffee-Valentis with the request of MGE, in 2
website, it cannot be said publicly available since responsible entity, MGE does not disclose it on its website.
Rules require the government to set penalties for non-compliance with environmental mitigation management plans as set out in the follo
the 2015 EIA procedure. 112. If, upon inspection, the Ministry identifies any non-compliance with the conditions in the ECC, the Minist
Project Proponent to undertake remedial measures and/or may impose penalties as provided for in this Procedure. 125. The Ministry sha
impose penalties on a Project for any breach by the Project, the Project Proponent, or any contractor or subcontractor of the Project or an
acting on behalf of the Project, of commitments as set forth in the Prior Permission. In addition it shall take action in imposing other adm
punishment. 129. Penalties payable to the Ministry and administrative punishments under this Procedure are as set forth in Annex 3 ‘Pre
Under Procedure’ hereto.
There are rules governing rehabilitation and closure of extractive projects. Article 56(b) of the 2019 Myanmar Gemstone Law says whe
extraction is closed, rehabilitation activities and greening activities must be done in accordance with the prescriptions. However, rules st
developed. The article 91 of the 2015 EIA procedure states: “The Ministry may prescribe conditions of an ECC. Such conditions may en
of: j) Decommissioning, rehabilitation, clean up and closure: (i) sites, areas/ environments and facilities; (ii) objectives and standards; (i
and after use; (iv) timing; and (v) controls and monitoring;”
Due to lack or very weak monitoring and inspection, the procedures governing rehabilitation and closure of extractive projects have not
The world bank report points out how weak in compliance and monitoring. “Currently, compliance activities are only carried out in resp
from the local community, and there is not an effective monitoring and inspection regime in place. Post-EIA monitoring, inspection, and
remains weak across the Greater Mekong subregion due to the strong emphasis on the review of the EIA reports (ERI 2016). In Myanma
committed to compliance and monitoring as the ECD is dealing with the review and approval of a significant volume of reports. A comp
needed that links the approval of documents with carrying out environmental inspection and monitoring to achieve measurable environm
the ground.” (Myanmar Country Environmental Analysis, World Bank) One evidence is the 5th landslide in Hpakant Jade mine area tha
freelance miners as they scavenge for bits of jade among the giant mounds of tailings discarded by heavy machinery. Hpakant issue is no
failure of inspection, but related to complexities of various players including the military, armed groups and lack of rule of law.
law)
2019 Myanmar’s Land Acquisition, Resettlement and Rehabilitation Law specifically mention procedures related to land acquisition and
criticized for significant gaps in the law. “While the Law takes several important steps forward, notably in linking requirements on resett
rehabilitation to compulsory acquisition, it takes further steps backwards. In addition, it is unclear whether the 2019 LARRL represents t
procedure' referred to in the EIA Procedure (Article 7) which needs to be clarified. It could have provided some reassurance to tenure rig
investors alike by aligning with international standards on land tenure, resettlement and human rights. Instead, it contains numerous inte
and significant gaps and as a result, project proponents and EIA consultants in Myanmar relying on government implementation of the 2
guide any resettlement process associated with their investment run the risk that the project will not be conducted to established internati
which are increasingly expected.” (LARRL analysis, Myanmar Centre for Responsible Business). The EIA procedure article 102 states “
Proponent shall bear full legal and financial responsibility for: b) PAPs until they have achieved socio-economic stability at a level not lo
effect prior to the commencement of the Project, and shall support programs for livelihood restoration and resettlement in consultation w
related government agencies, and organizations and other concerned persons for all Adverse Impacts.” The definition of the PAP is “Pro
Person or PAP means a natural person, legal entity, or organization that is, or is likely to be, directly or indirectly affected by a Project o
Project, including without limitation effects in the nature of legal expropriation of land or real property, changes of land category, and im
ecological and environmental systems in the settlement areas of such person, entity or organization.” 2(f). Article 7 of the EIA procedure
involve Involuntary Resettlement or which may potentially have an Adverse Impact on Indigenous People shall comply with specific pro
issued by the responsible ministries. Prior to the issuance of any such specific procedures, all such Projects shall adhere to international g
accepted by international financial institutions including the World Bank Group and Asian Development Bank) on Involuntary Resettlem
Indigenous Peoples.” Art.4,b under Chapter 3 of the 2019 Myanmar Gemstone Law includes provision to inquire whether there is any ef
ownership right, user right, agricultural use right, property right, inheritance right and transfer right and manage to ensure appropriate rig
affected individual or organization. However, there is no specific procedure on resettlement.
Under the State-owned Economic Enterprises Law, the Government has the sole right to carry out the following: (1) exploration, extract
petroleum and natural gas and production of products of the same; (2) exploration and extraction of pearl, jade and precious stones and e
and (3) exploration and extraction of metals and export of the same. The Government also has the right to constitute or reconstitute organ
undertake responsibility and to prescribe their duties and power and constitute one more bodies to supervise the organisations and prescr
power through notifications. (reference: SOE reform 2018)_x000D__x000D_
The MGE does not hold any equity in gems and jade companies but holds 25% of in gems and jade joint venture contracts. Details of M
gems and jade joint venture contracts are set out in Appendix 10. The MPE has joint venture contracts with foreign companies with 30%
sharing ratio. (page 71, 4th EITI report)_x000D__x000D_
State participation is exercised through a state-owned entity (SOE), MGE. The law/rules (2019 Gemstone Law) do not specify the level
4th MEITI report stated that The MGE does not hold any equity in gems and jade companies but holds 25% of in gems and jade joint ve
_x000D__x000D_
The SOE receive a production share or in-kind payments from extractive companies. “The disclosure of the in-kind payments received b
presented in the 6.4 of the report. The disclosure of the sales of the government shares will be presented in the first commodity trading re
after the publication of the current report” (the 5th EITI report, pg 408). The 5th EITI report mentions the name of companies that share
production in financial year 2017-2018 according to MGE data (pg.317).“MGE participates in jade and gemstone joint ventures on beha
which are based on a model contract. While the size of licenses granted to private operators are capped at 1 acre, companies entering into
agreements may mine up to 50 acres under a single permit at a minimum price of MMK 1 million per acre. The criteria by which MGE’s
partners are determined are not specified in laws or relevant internal directives. MGE’s interest in mining joint ventures is freely carried
obligated to bear any operational costs. Joint ventures are required to market their production at semi-annual jade and gemstone emporiu
private partners receiving 25% and 75% of revenues from these sales respectively. Under its model contract, MGE may alternatively rec
production from joint ventures. However, the government does not appear to have pursued this option in recent years.” (the 5th EITI rep
MGE’s website, income from joint venture projects for the budget year 2018-2019 are mentioned under three items: service fee; joint ve
penalty fee from gemstones that fail to do full payment.
“The State-owned economic organizations shall carry out their functions with the Union Budget Programme. All receipts from carrying
credited to the Union Budget and all expenditures payable shall be debited from the Union Budget.” (Article 19, 2020 Union Budget La
Financial Year). All SOEs are responsible to pay income tax on the profit (25%) and commercial tax in accordance with the 1974 incom
in 2016, 2020 Union Tax Law, the 1990 commercial tax law amended in 2015.
The 5th MEITI report includes the MGE’s payment to the government for fiscal year 2017/2018 under “5.6.2. MGE’s Payments and tran
reconciliation” (table 148, page 279). MGE website mentions annual revenue from Jade and Gemstone sale for fiscal year 2018-2019 to
aggregate data on joint venture revenue for the fiscal year 2018-2019. According to the 2020 Union Budget Law, SOEs are now required
functions with the Union Budget Programme and all receipts from such functions shall be credited to the Union Budget, those revenue w
Union Budget, however, MGE website needs to mention how much it pays to the government in terms of tax and other payments. The ci
2021) disclose aggregate data on yearly tax and contribution of SOEs, State owned banks and Central Banks starting from the financial y
18,2018-19,2019-20 and 2020 and 21. The actual data is only for 2016-17,2017-18 and 2018-19. The rest is the estimation budget for 20
The 5th MEITI report includes the MGE’s payment to the government for fiscal year 2017/2018 under “5.6.2. MGE’s Payments and tran
reconciliation” (table 148, page 279). MGE website mentions annual revenue from Jade and Gemstone sale for fiscal year 2018-2019 to
aggregate data on joint venture revenue for the fiscal year 2018-2019. According to the 2020 Union Budget Law, SOEs are now required
functions with the Union Budget Programme and all receipts from such functions shall be credited to the Union Budget, those revenue w
Union Budget, however, MGE website needs to mention how much it pays to the government in terms of tax and other payments. The ci
2021) disclose aggregate data on yearly tax and contribution of SOEs, State owned banks and Central Banks starting from the financial y
18,2018-19,2019-20 and 2020 and 21. The actual data is only for 2016-17,2017-18 and 2018-19. The rest is the estimation budget for 20
There is no legal requirement for the SOE to publicly disclose annual reports containing information on its finances and operations unde
including the SOE law, the 2019 Myanmar Gems Law and the Auditor General Law.
The Office of the Auditor General of the Union is required to audit government organizations that include state owned enterprises accord
Auditor General of the Union Law (amendment in 2013,2014,2018). The AGO office official website mention how audits are being con
under “Audit Operation.” “1. Annual Plans & Quarterly Audit Plans have to be prepared by the Office of the Auditor General of th
State Office of the Auditor General, District Audit Offices, Township Audit Offices. The Office of the Auditor-General of the Union, the
Auditor-General of Region or State and District &Township Audit Offices carries out the auditing operations according to the Annual A
Quarterly Audit Plan that are drawn up at respective levels based on the following factors concerning the organizations to be audited:- (a
time they have been un-wittingly left unedited. (b) Any occurrence of problems such as irregularities, fraud, misappropriation, losses,
importance of their role in the national development works._x000D__x000D_
(d) Adequate pre-study in preparation for audit.”
There is no provision that SOE is required to submit annual reports to the legislature on its commercial, non-commercial and non-operat
under relevant laws including the SOE law, the 2019 Myanmar Gems Law and the 2017 financial management regulations.
The official website of MGE and MONREC do not provide any such data of non-commercial activities. However, for the mining compa
extraction companies, which have been doing joint venture with the MGE, and their activities on road infrastructure, water supply, electr
health, social welfare and rescue, religion, natural disaster for 2019/2020 were published in Myanmar Alinn Newspaper. (Page 9, Myanm
newspapaer, November 4, 2020)
The citizen budget report for 2019/2020, 5th MEITI reconciliation report, MGE’s official website has disclosed no such data of MGE’s e
Organizations including SEEs being audited by OAG are required to submit their financial statements for audit within 3 months from the
year. As this mandate is not stated officially in any law, steps are being taken to legally define the deadlines. The OAG takes at least 3 m
audit reports. The OAG submits its audit reports to the President and the Parliament twice a year. The audited organizations are required
responses to the audit findings stated in the audit report within a reasonable period of time after the reports have been issued. (reference:
Financial Management Systems in Myanmar) There was no audit report disclosed found on OAG website, MGE/MONEC website and p
_x000D__x000D_
_x000D__x000D_
The SOE has not publicly disclosed annual reports on its finances and operations. MGE website only reveal Gems and Jade Sale revenue
year 2018-2019 and 2019-2020 and aggregate revenue data from the joint-ventures projects for the financial year 2018-2019.
Yes, MGE’s social media and website disclosed aggregate production volume for 2017/2018 fiscal year. The 5th MEITI reconciliation r
table 7) disclosed production volume in tons of gems and jade produced in 2017/2018. _x000D__x000D_
The 5th MEITI report disclose the emporium sales, export and sale outside of the emporium data for the year 2017-2018 (table 9, pg20).
website disclose the Gems and Jade aggregate sales for the year 2018-2019 and 2019-2020, they do not mention the sales volume in Car
number of sets of Gems and Jade.
The SOPs of MGE stated the procedures for emporium sale, the eligibility requirements of buyers and sellers, procedures of value/qualit
bidding procedures. Although there are SOPs for Gems Emporium sale, it has stated mostly about sale by companies who have extractio
companies who bought the gems from those with extraction permit. There was no specific provision for how the MGE’s production shar
be conducted. (reference: SOPs MGE)
The SOPs of MGE stated the procedures for emporium sale, the eligibility requirements of buyers and sellers, procedures of value/qualit
bidding procedures. Although there are SOPs for Gems Emporium sale, it has stated mostly about sale by companies who have extractio
companies who bought the gems from those with extraction permit. There was no specific provision for how the MGE’s production shar
will be conducted. (reference: SOPs MGE)_x000D__x000D_
According to the 2020 Union Budget Law, SOEs are now required to operate their functions with the Union Budget Programme and all
functions shall be credited to the Union Budget, however, information relating to how the proceeds from the sale of the MGE’s productio
transferred to the government has not been mentioned in relevant laws including SOE law, the 2017 financial management law and the 2
Gems Law.
The SOPs of MEG (reference) do not mention any requirement to disclose information on the sale of production by MGE. The 2019 My
have the requirement of gemstone permit holders to comply with EITI standard, to disclose sale of production. (56 d of 2019 Myanmar G
Law)_x000D__x000D_
The emporium sales volume for the 2017-2018 was disclosed at the 5th MEITI report and the MGE website. The MGE website also disc
sale volume for the 2018-2019 and the 2019-2020 not in terms of ‘kg’ or ‘carat’, but how much sets of Gems and Jades sold. However, t
data and do not specify which are the sale of the MGE’s share of physical production or the sale of the MGE’s in kind receipts from ope
The 5th MEIT report mentions that “the rough jade received from the in-kind allocation of production sharing is recorded in the state led
finished goods then displayed in the gems museum at Yangon or Naypyidaw. There is no sale from the in-kind received during the finan
2018.” (pg.317)
Although the emporium sales value was disclosed for 2017/2018 in MGE’s website and 5th MEITI report, they do not represent the prod
SOE only. They are the total sales in the aggregate level per fiscal year._x000D__x000D_
There is no date of sale mentioned in the aggregate production data (in 5th MEITI reconciliation report and MGE’s website)
Although the emporium sales value was disclosed for 2017/2018 in MGE’s website and 5th MEITI report, they do not represent the prod
SOE only. They are the total sales in the aggregate level per fiscal year. And also there is no names of companies mentioned.
The MGE publicly disclose its JV in both 4th and 5th MEITI reports. “In 2017-2018, MGE held 25% in all the Gems and Jade JVs. The
licenses is presented in the Annex 5 of the report.” (pg.121, the 5th MEITI report) Appendix 10 of the 4th EITI report disclose the JV lis
The 4th MEITI report of the MGE disclose JV list in Appendix 10 and includes details of MGE’s shares in gems and jade joint venture c
MGE, 75% of company). “The 5th EITI report also mentions that “Joint ventures are required to market their production at semi-annual
emporiums, with MGE and private partners receiving 25% and 75% of revenues from these sales respectively” (pg 120 of the 5th MEIT
The 5th MEITI report covers the MGE’s statements of total revenues and expenditure that might include data deriving from its participa
ventures, however, it does not include the JV cost and revenue items. (table 90, pg.122). However, the report says “MGE’s interest in mi
is freely carried out and MEG is not obligated to bear any operational costs. Joint ventures are required to market their production at sem
gemstone emporiums, with MGE and private partners receiving 25% and 75% of revenues from these sales respectively.”(pg.120) MEG
revenue from the JV operations for the fiscal year 2018-2019, but it does not mention any cost and it is also not clear whether there is op
The 5th MEITI report, MGE's official website were reviewed. There is no indication found that MGE has subsidiary.
The 5th MEITI report, MGE's official website were reviewed. There is no indication found that MGE has subsidiary.
MGE does not explicitly disclose its code of conduct. MGE disclose the formation of management committee and their responsibilities a
does not mention conflicts of interest issue and requirement to disclose their financial interests in extractive companies. However, some
such as “to manage to get full revenue and ensure expenditure in line with budget rules”, one duty item for deputy general (budget), “to k
per block, to issue permit license, registration, maintain to monitor records systematically “one duty item for deputy director (record and
manage staff in line with civil servant rules”, one duty item of general manager (management) aims to limit opportunities for misbehavio
2013 civil servant law and 2017 civil servant code of conduct requires civil servants to avoid unethical behavior and corruption.
Since MGE does disclose members of its management committee, and all of them are government staffs so the majority of them are not
government.
There is no one centralized platform that contains information on reserves, production and exports all in one place. The disclosure is not
the line ministries, responsible for regulating extraction/production of gems and jade except the department of Mining/ MGE’s official w
media published some aggregate data up to 2017/2018. The ministry of National Planning and Economic Development, Central Statistic
(CSO) is the institution which claimed its role as building a coherent National Statistical System in Myanmar that produces comprehensi
high-quality socio-economic statistics. The production, exports data of gems/jade were also found to be published upto to 2019.
Development in 2015. The statistics were based on CSOs and Myanmar National Statistical system (NSS) and private sector. The online
several dataset related to jade/gems production by MGE.
The data were updated upto December of 2019. However, reserves data are not published.
(reference 1: MGE’s Jade and Gems production data by joint and private)
(reference 2: Jade’s export and destination countries)
The disclosure is not directly done by the line ministries, responsible for regulating extraction/production of gems and jade except the de
Mining/ MGE’s official website and social media published some aggregate data up to 2017/2018. The ministry of National Planning an
Development, Central Statistical Organization (CSO) is the institution which claimed its role as building a coherent National Statistical S
that produces comprehensive, accurate and high-quality socio-economic statistics. The production, exports data of gems/jade were also f
published upto to 2019.
Development in 2015. The statistics were based on CSOs and Myanmar National Statistical system (NSS) and private sector. The online
several dataset related to jade/gems production by MGE.
The data were updated upto December of 2019. However, reserves data are not published.
(reference 1: MGE’s Jade and Gems production data by joint and private)
(reference 2: Jade’s export and destination countries)
The online data portal contains the information about production and exports upto 2019. _x000D__x000D_
But no reserves information of gems/jade is published online. _x000D__x000D_
They are in excel format. (reference: MMIS link)
The data in online portal is open access.
Union budget law (2020) provides no statement of numerical constrains on debt, expenditure, revenue and financing etc. According to th
Fiscal Management of Myanmar (2015) (page 3), the Ministry of Finance and Revenue (MoFR) has set a target of achieving a 10% tax-t
product (GDP) ratio (i.e., more than double the current ratio) by 2018._x000D__x000D_
_x000D__x000D_
IMF’s presentation for Overview of Fiscal Sector in Myanmar (2015) also highlighted the need for numerical fiscal rules in Myanmar. T
mission 2015 suggested in a press release that maintaining macroeconomic stability should remain a top priority for economic policy. Th
mentioned that “The fiscal deficit needs to be placed on a gradual consolidation path to keep Myanmar’s debt at a low risk of distress. Th
achieved by keeping the overall fiscal deficit below 4.5 percent of GDP over the medium term. In this context, the improvement in tax 1
commendable but continued efforts in mobilizing domestic revenue will be essential to creating greater fiscal space for development wh
deficit in check”.(reference 3)
As there is no numerical fiscal rule set in Myanmar, there is no need for the compliance to be monitored periodically, hence not applicab
There is no official fiscal rules set on constrains on finances. Union Budget Law (2020), IMF’s report on Myanmar fiscal management w
_x000D__x000D_
The citizen budget report (2019/2020), disclosed the budget estimate (income and expenditure within union fund, page 11 and 12, 15), t
revenue contribution from SOEs including the MGE
Yes, the government has publicly disclosed a national budget that has been enacted for the current fiscal year. The Union Budget Law (2
aggregate receipts and expenditures of SOEs under the MoNREC. The citizen budget report (2020-2021) disclose receipts from SOEs in
aggregate expenditure of SOEs .
The government has publicly disclosed total government expenditure for the most recently fiscal year. The Union Budget Law (2020-20
budget report (2020-2021) disclosed total government expenditures.
The government has not publicly disclosed the total resource revenue received. However, the 5th MEITI report includes total revenue re
extractive companies as declared by the government agencies and summarise the reconciled revenues and revenues disclosed unilaterally
(table 17: Revenue of the extractive sector, pg 25). The Union Budget Law (2020-2021) disclose aggregate receipts and expenditures of
MoNREC. The citizen budget report (2020-2021) disclose receipts from SOEs including MGE and aggregate expenditure of SOEs. How
resource revenue are not disclosed in the Union Budget Law and the citizen budget report.
The citizen budge report (2020-2021) disclose the level of national debt up to 2019-2020 fiscal year (pg.25).
The 2020-2021 Fiscal Year Citizen's Budget inculdes an aggregate amount in Kyats but not in other foreign currency denominations.
Budget. However, subnational transfers to the regions are being made from the Union Budget. (4th MEITI report, p 103) _x000D__x000
The 2019 Myanmar Gems Law indicated that gemstone extraction permit holder established a fund which is not less than two percent of
the environmental conservation, health, education, transport and other development of the region under the relevant Region or State Gov
soon as they start the business (section 56) As own revenue generation, State/region governments collect both tax revenues, and revenue
licenses, etc., within the powers under Schedule 5 of the Constitution. (referenc 1)_x000D__x000D_
_x000D__x000D_
As Union sharing of revenues tarting in FY 2016/17, the Internal Revenue Department (IRD) is sharing 15% of (non-import) commercia
tax revenues with state/region governments, based on area of collection. (page 4 and 5, reference 2) According to the report of Sharing th
the administration is not able to provide comprehensive data on the breakdown of extractive industry revenues flows by state or region d
less than 0.001 percent of state and regional fiscal revenues. (page 21) Thus It can be said that there is transfer as no direct transfer as na
revenue transfer to state/region.
Budget. However, subnational transfers to the regions are being made from the Union Budget. (4th MEITI report, p 103) _x000D__x000
The budgets of the Region or State are to be vetted by the other Vice-President assigned by the President, and the estimated budgets of th
are to be submitted to the Financial Commission. The Financial Commission shall submit to the Pyidaungsu Hluttaw with recommendat
supplementary finance as suitable to the Regions or States from the Union Fund, giving grants as a special matter and permitting loans. I
the recommendation to President, the Bill of Union Budget, which includes Union Budget, the distribution of suitable funds from Union
Regions or States, the provisions or funds as a special case and disbursing of necessary loans for submission them to the Pyidaungsu Hlu
constitution 230 b, c and d) _x000D__x000D_
In practice, no revenue sharing formula currently exists, it is also relatively easy for officials to make allocations based on political rathe
and equity considerations. (page 11, reference: Sharing the Wealth, 2016)
No revenue sharing formula currently exists, it is also relatively easy for officials to make allocations based on political rather than effici
considerations. For instance, Chin, Kachin, Kayah and Tanintharyi states and regions currently enjoy higher per capita allocations due in
conflicts in those areas and in part to more activist state and regional politicians. _x000D__x000D_
The Union government seems to favor state and regional governments that are conflict-affected, have greater development needs, and ha
politicians.( page 11; reference: Sharing the Wealth)
According to the report, sharing the Wealth, the administration is not able to provide comprehensive data on the breakdown of extractive
flows by state or region due to the inadequacy of the current public financial management information system as well as a lack of sector
resource revenue flows disaggregated by state or region are mineral taxes, which are essentially surface taxes for quarrying, sand extract
of bricks, and represent less than 0.001 percent of state and regional fiscal revenues. (page 21)
N/A
N/A
N/A
N/A
N/A
There is no such fund which is funded by extractive resoruce revenues. There exists evidence for the state/regional government’s establis
from payment of mining. The Shan State government established its own Fund for Poverty Reduction and Environmental Conservation b
chief minister. According to the state minister of forestry and mines, the fund has raised about 240 million kyat since its inception.Mine
front according to the size and type of mine. The fund is mainly used to provide microloans to farmers, which are disbursed by state cabi
leaders of selfadministered zones. (reference: Asia Foundation, 2016) The 2019 Myanmar Gems Law indicated that gemstone extraction
established a fund which is not less than two percent of an investment for the environmental conservation, health, education, transport an
development of the region under the relevant Region or State Government budget, as soon as they start the business (section 56)
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Gemstone sector in Myanmar is influenced by Chinese businesses, the military and elite. ”The key and most influential players in Myanm
sector are Myanmar Gems Enterprise (MGE); the Myanmar Gems and Jewellery Entrepreneurs Association (MGJEA); the two main mil
companies – Union of Myanmar Economic Holdings Limited (UMEHL) and Myanmar Economic Corporation (MEC); regional and loca
Chinese businesses. The majority of MGE’s senior staff are retired military personnel.” “jade mines in Hpakant are mostly Chinese own
that around 70% of all jade production in Hkamti is not declared and does not pass through the formal system. All of the jade produced i
Chinese buyers, the majority of whom buy directly from the mines.” “In Hpakant and Hkamti, local people are increasingly frustrated by
opportunities. Local people report that up to 80% of the jade mining business going on around them is Chinese or Kokang-controlled an
increasingly frustrated by their exclusion from any economic opportunities. In the case of jade, it is widely acknowledged that most trade
Brokers often purchase or negotiate deals on certain stones straight from miners and sell them on to traders. The best quality jade is take
mines to China. However, local traders do work at the jade markets in Mandalay, Myitkyina and Hpakant, selling to Chinese buyers.” (G
Review Report, 2016). According to the notification15/2017 issued by the Myanmar Investment Commission in accordance with the 201
“Prospecting, exploration and production of jade/gem stones” is included in the list of restricted investment activities.” “The following ty
activities shall be stipulated as restricted investments: (a) investment activities allowed to be carried out only by the Union; (b) investme
not allowed to be carried out by Foreign investors; (c) investment activities allowed only in the form of a joint venture with any citizen o
Myanmar citizen; and (d) investment activities to be carried out with the approval of the relevant ministries.”(42, 2016 Myanmar Investm
“Opacity in the permitting process and the huge potential profits create room for corruption. This means that permits are reportedly awar
personal connections rather than the competitive principles stipulated in the Law. Officially, concession areas of up to 50 acres are allow
blocks), however it is said that in practice many mines extend their acreage to 70, 80 or 100 acres. Permits are granted for just 3-5 years
holders have to pay more to extend or renew their permits. The amount they are required to pay depends on the quality of stones being p
of the deposit is left and how much profit is being made. It is for this reason that most jade and gem mining in Myanmar now is as large
intensive as possible.39 Local people in Myanmar’s gem-producing areas are increasingly demanding a shift in policy towards small-sca
ownership in mining, in the interest of benefitting communities, supporting local economic development, as well as improving tax reven
environmental impacts. (Gemstone Sector Review Report, 2016. It seems that the 2019 Myanmar Gemstone Law respond to the local ca
only medium scale, small-scale and artisanal mining permits. It encourages the development of the local market (art.24,41,64). “The Min
to ensure citizens get legal ownership right of gems after paying royalty tax, right to transport and do the trading” (art.64). “Responsibili
Committee include providing suggestions to the Ministry regarding measures for hundred percent development of the gems and jewelry
country, and providing opening gems technical training schools, international standard gems markets and gems museum, encouraging to
emporiums to encourage expansion of gems market and encouraging local businesses to hold gems and jewelry emporiums abroad and s
related to gems and standard labs” (art.41). “The permit holder can submit to the relevant Ministry to import equipment and machinery w
or relief, related to manufacturing and raw material that is required for making and selling polished gems or jewelry" (art,24). Although
definition of local workforce nor requirement to employ local workforce in the Gemstone Law, a shift in policy towards small-scale, and
ownership in mining aims to support local employment opportunities.
It seems that the 2019 Myanmar Gemstone Law respond to the local call by permitting only medium scale, small-scale and artisanal min
encourages the development of the local market (art.24,41,64). “The Ministry shall manage to ensure citizens get legal ownership right o
royalty tax, right to transport and do the trading” (art.64). “Responsibilities of the Central Committee include providing suggestions to th
regarding measures for hundred percent development of the gems and jewelry market in the country, and providing opening gems techni
schools, international standard gems markets and gems museum, encouraging to hold private gems emporiums to encourage expansion o
encouraging local businesses to hold gems and jewelry emporiums abroad and support research related to gems and standard labs” (art.4
holder can submit to the relevant Ministry to import equipment and machinery with tax exemption or relief, related to manufacturing and
is required for making and selling polished gems or jewelry" (art,24). Although there is neither definition of local workforce nor require
local workforce in the Gemstone Law, a shift in policy towards small-scale, and more local ownership in mining aims to support local em
opportunities.
The Myanmar Gems Law encourages the development of the local market (art.24,41,64). “The Ministry shall manage to ensure citizens
right of gems after paying royalty tax, right to transport and do the trading” (art.64). “Responsibilities of the Central Committee include
suggestions to the Ministry regarding measures for hundred percent development of the gems and jewelry market in the country, and pro
gems technical training schools, international standard gems markets and gems museum, encouraging to hold private gems emporiums to
expansion of gems market and encouraging local businesses to hold gems and jewelry emporiums abroad and support research related to
labs” (art.41). “The permit holder can submit to the relevant Ministry to import equipment and machinery with tax exemption or relief, r
manufacturing and raw material that is required for making and selling polished gems or jewelry" (art,24).
The Myanmar Gems law 2019 provide the incentive for the companies with gemstone extraction permit by allowing them to process the
manufacturing of jewellery.
With directives (reference 1) enacted by president office in 2017, there are SOPs for Tender processes of Union, state, regional governm
organization for construction, purchase, services and rental and sale. The SOPs include formation of tender committee, floor price calcu
etc. It includes announcement of tender award winners and public announcement 1 month in advance notice to tender opening data, in p
and ministry’s website. MGE is one of the SEE, that is under MONREC and still a state/government organization. Thus, the SOPs applie
There are SOPs of MGE related to application of extraction permits, procurement related to emporirum sale. Yes, the existing legal/regu
do not mention the public reporting of local procurement statistics. EITI report for Myanmar also do not cover this area of procurement s
companies.
Myanmar Gems law 2019, SOPs of MGE do not state any requirement for the gemstone extraction companies. MEITI 5th reconciliation
disclosed the employemnt statistics (page 512, reference)
There was no evidence of such baseline assessement of local content policy on MGE's website, MEITI, other third party research report.
underresearched area of extractive industry and the scope of EITI has not been covering it for gemstone/jade extractive industry.
MGE official website/MONREC/DOM do not publish the statistics of local procurement. This is an underlooked areas of extractive indu
tender/procurement can be found on the MGE's official website and newspaper.
Jade/gemstone companies's local employment statistics in 5th MEITI report for fiscal year 2017/2018. (page 512)
2019 Myanmar Gems Law, existing SOPs of MGE, draft Gems policy do not provide any requirment for the government to conduct pub
processesing statistics of Jade/gemstone. This is also underresearched areas and MEITI scope do not cover the requirement of gemstone
companies to disclose processing statistics if they engage in the processing business, and also the gemstone processing companies were n
report.
2019 Myanmar Gems Law, MGE's SOPs do not state any requirement for the government to disclose publicly for production/extraction
MEITI requirment include the extractive companies to disclose the production data in volume and value.
There is no evidence of such baseline assessement of government informing forward linkages policy on MGE/MONREC and other NGO
reasearch on such assessement are also not avialable. This is an underresearch area of EITI in Myanmar.
The porcessing data of jade/gemstone are not covered in MEITI scope. MGE official website do not disclose such data/statistics of proce
jade/gemstone.
Such data is not available both at MEG's website and EITI report.
Rules which require publication of information about extractive industry suppliers’ identities cannot be found in relevant websites includ
MEITI or DICA. The beneficial ownership disclosure requirement is still at its infancy and supplier’s disclosure requirement is not exist
Rules which require beneficial ownership disclosure for extractive industry suppliers cannot be found in relevant websites including MG
DICA. The beneficial ownership disclosure requirement is still at its infancy and supplier’s disclosure requirement is not existent yet.
EITI report even only cover the direct gems/jade companies not any supplier associated. The government or public may not see the supp
those involved in gemstone extraction. The DOM/MGE official website, or even scope of MEITI report do not cover/publish any inform
extractive industry suppliers. This category of extractive industry suppliers (engineering, construction company, procurement, etc.) are n
disclosed as they may/may not be known/seen for their direct involvement in extractive sectors. _x000D__x000D_
_x000D__x000D_
As they were not covered by EITI scope, there exist no source of information that can indicate the list of the supplier companies for gem
Myanmar.
EITI report even only cover the direct gems/jade companies not any supplier associated. The government or public may not see the supp
those involved in gemstone extraction. The DOM/MGE official website, or even scope of MEITI report do not cover/publish any inform
extractive industry suppliers. This category of extractive industry suppliers (engineering, construction company, procurement, etc.) are n
disclosed as they may/may not be known/seen for their direct involvement in extractive sectors. _x000D__x000D_
_x000D__x000D_
As they were not covered by EITI scope, there exist no source of information that can indicate the list of the supplier companies for gem
Myanmar.
The government or a state-owned enterprise has not announced goals of investing in renewable energy provision. The 2015 Myanmar En
states that “By 2020, it is planned to achieve the 15% - 20% share of renewable energy in the total installed capacity” (2015 Myanmar E
pg.176). The Myanmar Renewable Energy Committee was formed in 2019 and supposed to draft policy and law related to renewable en
MOEE has no update information on that.
N/A - Myanmar Gemstone sector is a mining assessment so this question is not applicable.
The government does not disclose total emissions generated by the operations in the sector.
AS the gemstone extraction/production has no significant direct emission as the oil and gas sector, this section is not applicable.
https://resourcedata.org/document/rgi21-2019-gemstone-lawhttps://resourcedata.org/document/rgi21-myanmar-gem-la
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https://resourcedata.org/document/rgi21-doms-call-for-application-of-gemstone-extraction-in-myanmar-language
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Myanmar (oil and gas)

2017 RGI Score
1.1 Licensing 24
1.1.2 Cadaster 50
1.2 Taxation 62
1.2.5d 0
1.3 Local impact 54
3.4 Rule of law 15
3.7 Open data 19
PERFORMANCE BANDS
Good Scores over 75
Poor Scores 30-44
23 -1
Information only .
Information only .
Information only .
77 7
80 0
100 20
50 0
0 -50
0 -50
0 -100
0 -50
0 0
0 0
0 0
0 0
0 0
0 0
. .
. .
. .
. .
0 0
0 0
0 0
0 0
0 0
. .
. .
. .
. .
35 25
20 0
50 50
25 15
0 0
50 30
50 50
50 50
0 0
. .
0 0
Information only .
Information only .
68 6
Information only .
83 6
100 50
100 0
50 -30
77 7
100 50
80 0
50 -30
0 -50
0 -50
80 3
80 -20
80 0
80 30
90 10
100 0
100 0
100 0
50 50
100 0
Information only .
100 67
100 100
100 100
100 0
50 0
50 0
60 0
50 0
70 0
70 16
100 0
100 0
100 0
100 .
100 .
20 20
20 20
20 .
100 0
100 0
100 0
0 0
0 0
100 0
100 0
100 0
. .
. .
100 25
100 0
100 50
45 10
Information only .
Information only .
100 50
100 50
100 20
100 20
100 20
33 0
0 0
100 0
0 0
25 0
0 0
50 0
20 0
100 0
0 0
0 0
0 0
0 0
90 0
100 0
80 0
38 38
0 0
0 0
100 100
50 50
0 -25
0 -50
0 -50
0 0
0 0
32 5
80 0
80 80
0 0
0 .
0 .
10 10
0 0
20 20
30 0
30 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
. .
0 0
0 0
. .
100 50
100 100
100 0
100 0
100 100
50 -50
100 0
0 -100
. .
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. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
37 18
42 19
19 2
38 23
23 8
50 18
21 5
65 46
Myanmar (oil and gas)




follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license

cover areas/blocks?

given area/block?

licensing process?
terms?



processes?

negotiation rules?


blocks allocated?






companies?














companies?

companies ?


shares?


companies?






disclosed?

disclosed?

disclosed?

disclosed?

development?


plans?


adhered to?

use?









servicing)?


timeframe?




volume?

volume?


government?

by the SOE?



by the SOE?

ventures?

in joint ventures?



conduct?


exports?

readable?


fiscal rule?

audit timeframe?



expenditures?

received?

national debt?




areas?

government?


resource revenues?


stream?







fund?

report?





held?



financial reports?









cover?











identities?



provision?

expenditure


projects?


the sector?
2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
elements.
elements.


format only.
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
known cases.
cases.
to 2019.
C = An SOE.

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
companies.
shares.
authority.
retained by SOEs.
companies.
2016 EITI Standard.




disclosed.
known exceptions.
plans.
plans.
government.
controlling) share.
companies.
companies.
SOE.
2018.
2018.
operations.
operations.
external body.
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
A = Yes, the law requires the SOE or government to publicly disclose information on the sale of B 50
for each sale.
in the aggregate.
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
A = Yes, the SOE publicly discloses a list of its subsidiaries, covering a fiscal year ending in D 0
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
and exports.
documentation.

JSON).
to the fiscal rule.

governments.
governments.
transferred.
2018.
stream.

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
enter details.
A = Downstream processing of production, e.g. beneficiation of minerals or refining of B .


company.
country.

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
company.
country.
to 2019.
A = Yes, since 2019 the government has published domestic supply statistics, disaggregated by C 20
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. B .
B = No.
A = Yes. B .
B = No.
A = Yes, the SOE publishes information on expenditure for exploration and appraisal of projects D 0
2018.

2020.
2021 Criteria

An SOE.


SOE.






2017 or 2018.
companies.

tax authority.
authority.
2017 or 2018.


publicly disclosed.

disclosed.
management plans.


the government.

2019 or 2020.
2019 or 2020.
and operations.
activities.

production.
production.
Yes, a publicly documented policy requires the SOE or government to

publicly disclose information on the sale of production by the SOE.
No, the SOE does not publicly disclose a list of its subsidiaries.
its subsidiaries.
government.


received.

Domestic supply of production -> please enter the requirement or incentive,

and if it is specific to certain minerals or hydrocarbons.
statistics.
statistics.

No, the government has not published domestic supply statistics from 2019

identities.

identities.
No.
No.


emissions.
sector.
2021 Justification
The 2008 Constitution of the Republic of the Union of Myanmar, Chapter 1, Section 37a states that "The Union is the ultimate owner of
natural resources above and below the ground, above and beneath the water and in the atmosphere in the Union," though it also provides
private land property rights" (see legal analysis in MCRB report, p 102) allowing extraction. Schedule 1 of the Constitution, Section 6a,
central Union government may legislate on the "Energy, Electricity, Mining and Forestry Sector" including "petroleum, natural gas, othe
substances". (Constitution p 201).
According to one of the responsibilities, the Myanmar Oil & Gas Enterprise (MOGE) is the entity that enters into the oil & gas productio
with private businesses on behalf of the government. MoGE is a state-owned enterprise (SOE) under the Ministry of Electricity and Ener
Historically, Bidding Rounds are held. According the the EITI Report covering 2017-2018 fiscal year published in 2020, there has been
Rounds since 2011-2014. The MOEE website also reported no addional contracts signed after 2015.
According to the EITI Report covering 2017-2018 fiscal year published in 2020, Myanmar's oil and gas reserves are reported by MOGE
with a few selected offshore reserves disclosed at the company level.
The reserve listed in the MEITI 5th edition was provided by MOGE in October 2019.
The MEITI report is in PDF format.
As M-EITI is not a government agency, there is no registry of licenses/contracts exists.

Though certain criteria have been used in past rounds, minimum pre-defined criteria are not required by law. The invitation to tender for
operations in 2011 posted by the Myanmar Embassy in China states: "party(s), who desired to enter into the Production Sharing Contrac
Myanmar Oil and Gas Enterprise (MOGE) shall have technical competency, financial capability, experience, expertise and technical kno
petroleum exploration and development works and must have good track record" and asks companies to provide records of this. Howeve
2011 onshore bidding round, and not to the most recent (and much larger) bidding rounds. It is not clear if the 2013-2014 bidding round
criteria and process as in 2011 - there is no publicly disclosed information available on this. In the Institutional and Regulatory Assessme
"bidder must pass pre-qualification in which they must demonstrate technical and financial resources/experience to conduct petroleum w
development. There is no overarching public policy or official written document produced by the Ministry of Energy that outlines the se
companies. The Myanmar National Energy Policy does not refer to or outline an approach to selection of companies. MOGE's website d
this information either.
The situation has not changed since 2017's evaluation. There is no law that requires the licensing authority to publicly diclose a list of bi
negotiable terms. Even the bill of Petroleum Exploration, Drilling and Production (still in draft since August 2019), do not mention abou
Government (the licensining authority) required to disclose the rules governing the licensing process.
MoGE is not required to diclose the rules governing the licensing process prior to each round. Even the bill of Petroleum Exploration, D
Production (still in draft since August 2019), do not mention about the MoEE or the Government (the licensining authority) required to d
governing the licensing process.
Licensing authority is the SOE (MOGE) for oil and gas sector. However, OGPD a technical regulatory department is increasingly taking
licensign authority, though this has not been tested in practice as no new licnese/contract has been awarded from 2019 onwards.
Myanmar has not made any calls for Bidding Rounds since 2011-2013. Although the MIETI report for FY 2017-18 mentioned that bidd
pass "prequalification". There is no sufficient publicly evidence of what the specific "prequalifications" are. The reviewer have checked
as well.
In no known cases has MOGE disclosed publically a list of biddable/negotiable terms prior to licensing processes from 2015 onwards. T
available list on MOGE tender news website as all tenders ask interested bidders to submit technical specificaitons with original bid bon
quotation but not disclose any biddable or negotiable terms.
There is no new development since 2017 assessment. As there is no additional licensing between 2019-2020, there is no new developme
rules governing the allocation processes.
There is no evidence that the Myanmar government is required by any law or documented policy to disclose the list of companies that su
Myanmar National Energy Policy calls to "ensure transparent bidding and tendering procedures for new projects which must be perceive
concerned parties" but does not require a list of companies submitting bids/applications to be disclosed. In the Petroleum Act (1935) ther
for bidder names to be disclosed. As noted above, the Adam Smith International (ASI) report states "the [bidding] process relates more t
the GOUM has employed for many years to manage the development of the oil and gas sector than to requirements contained in a speci
There is no official publicly documented policy requiring MOGE to publicly disclose the identity of winning bidders - there is no require
no official written document produced by a government agency. The Myanmar National Energy Policy states that the government must "
bidding and tendering procedures for new projects which must be perceived as fair by all concerned parties." This has been interpreted to
bids must be disclosed, as this has been the practice in recent years (see the 2013 bid round). However, the out-of-date laws governing th
(Petroleum Act, 1934) do not include this requirement.
The Myanmar National Energy Policy states that the government must "ensure transparent bidding and tendering procedures for new pro
be perceived as fair by all concerned parties." It appears this has been interpreted to mean lists of blocks allocated by bids must be disclo
been the practice in recent years (see the 2013 bid round). However, the out-of-date laws governing the sector on paper (Petroleum Act,
include this requirement, and there are not yet new laws governing the hydrocarbon sector which include this requirement.. However, the
Exploration, Drilling and Production at its current form (Ref 5) mentions the public disclosure of both onshore and offshore blocks for c
exploration and reserved blocks.
I was not able to find any law or publicly documented policy indicating procedures companies can follow to appeal license/contract alloc
the oil and gas sector. I have reviewed the Foreign Investment Law, the Competition Law (which does not go into effect until February 2
production-sharing contract, and the National Energy Policy, as well as the initial announcements calling for bids in open tender. Govern
policy as recorded in the Institutional and Regulatory Assessment also does not include an appeals process.
As there is no license/contract awarded from 2019 onwards (Ref 7 & 8), this is not applicable.
The 2013 Anti-Corruption Law requires asset disclosures to the relevant commission, not to the public.
Notification No. 104/2019 issued on (2 October 2019 by the Office of the President notes that it is required to disclose “Beneficial Owne
Exposed Person (PEP)” of
business as well as state-owned enterprise operating under license, permit, contract at
extractive industries (oil and gas, forestry, minerals, gems and jade, pearl) exploration and
production stage, exploration and production business applying or already applied for license,
permit, contract in Myanmar. The notification requires the Union-level and the State and Regional Government departments,
Government organisations, state-owned enterprises, and companies and economic
organizations registered under Myanmar Companies Act relevant with Myanmar extractive
industry operating exploration and production shall fully cooperate with DICA for attainment
of BO disclosure.
Although Notification No. 104 published in 2019 requires "Politically Exposed Person (PEP)" for businesses in the extractive industries
disclosed. However, according to the MEITI report published in 2020 covering FY 2017-18 and the information available on the online
one or more companies failed to disclose owners.
BO data website.
The president office issue the notification (118/2020) on 1st Dec, 2020 that aims to ensure the timely implementation of Contract Transp
Myanmar Extractive Industries Transparency Initiative (MEITI). All the contracts carried out by the Union, states and regions, governme
state-owned enterprises and private companies must disclose the full text of any contract, license, concession or other agreement and the
to the websites of the MEITI, Ministry of Natural Resources and Environmental Conservation and Ministry of Electricity and Energy.
As there is no license/contract awarded from 2019 onwards, this is not applicable. In general, no contracts have been publicly disclosed.
MEITI report published in 2020 covering fiscal year 2017-2018, the government has not disclosed any contracts with the exception of on
which isn't available on the MOEE's public website.
According to the MEITI report published in 2020 covering fiscal year 2017-2018, the government has not disclosed any contracts with t
signed in 1992, which isn't available on the MOEE's public website.
OGPD is responsible for managing contracts initially together with MOGE and according to MOEE website, OGPD is responsible for "
supporting for implementation of oil and gas sector projects".
There is no publicly available evidence to claim that the legislature is required to ratify liceses/contracts. There is no evidence of such in
Petroleum Product Law (2017).
According to the MEITI report published in 2020 covering fiscal year 2017-2018, there are three main types of contracts with Production
being the "default contract model."
The Citizen Budget provides production volume on a financial year basis on the project level.
MOGE through MEITI report disclosed in October 2019 volume of production from both onshore and offshore (p 48).
The data for the volume exported is available in a machine-readable format on the CSO website. However, production on the project lev
PDF in the Citizen/s budget.
MOGE through MEITI report eleased export volume (some at the block and project level) and some in aggregate.
MOGE through MEITI report which covers 2016, 2017, 2018 released export volume (some at the block and project level) and some in
Through Myanmar CSO databae, gas export is listed for 2020 in agregate in xls format. And project-level data from MEITI report is in
There is no government level policy that requires the disclosure on data on payments. Whilst the EITI standard specifies some requireme
government of Myanmar has no such policies enacted.
Tax payment are reported publicly at the company level in the 5th M-EITI report (page 205-6).
The recent one reported in the MEITI report (p.166-167) are for FY 2017-2018. However, tax and revenues for oil and gas sector in genr
is available as recent as FY 2020-2021 .
_x000D__x000D_
The 2017-18 FY MEITI report, page 198-209, . Cash flows reconciliation by revenue stream, discloses tax and payment receipts from oi
(companies and MOGE) by payment type (in the aggregate, not at project level).
According to the 5th MEITI report (Ref 3), production sharing contract is the default contract model for every contract signed since 2014
same report, specific royalty rate is specified for product sharing contracts for oil and gas sector (page 53).
The model PSC includes specification of how payments of state equity should be calculated, beginning on p 39. I was not able to find an
documented legislation or policy specifying how state equity (typically called "state participation" in Myanmar) should be calculated; I r
Ministry of Energy (MOGE) website and MEITI website. H ydrocarbon sector laws are outdated and PSCs are instead used in practice. C
Cho Kyi (Ref 1) state based on the model PSC: "All three of the standard PSCs used by the EPD contain state buy-in provisions. For ons
standard PSC reserves a 15% undivided interest for MOGE, with the option for the state to increase their share up to a 25% undivided in
For offshore blocks, MOGE has the right to buy-in to the project up to 20% upon a commercial discovery (increasing to 25% if the reser
5 TCF)" - the same information is provided on page 28 of the MEITI report. The standard ToCs of model PSCs can be viewed in Annex
highlighting that it is not possible to officially confirm whether the model PSC actually /officially carries the force of law - although it is
widely referred to as if it carries the force of law.
According to Notification 47/2018 published June 2018, payments by businesses Union level organizations (government entities) are sub
withholding tax, collected by the Internal Revenue Deparment. Hence, if a company is under a Joint Venture with government entity und
sharing contract, they may be subject to this rule.
According to the 5th MEITI report (Ref 3), production sharing contract is the default contract model for every contract signed since 2014
model production sharing contract effectively carries the force of law as other laws are outdated. Section 9 (page 18-20) of the model pro
contract (Ref 31) clearly specifies the company and government production shares.
According to the Union Tax Law 2020, the Ministry of Planning and Finance is responsible for collecting Income tax , commercial tax,
taxes on the extraction of State-owned resources (minerals) and withholding tax. The MEITI further specifies that the Internal Revenue
the Ministry of Planning and Finance is the entity responsible for collecting such taxes.
According to Union Buget Law 2020, section 1, chapter 1 (Ref 15), revenues generated from projects that utilize Union Budget by Unio
be deposited into the Union Buget. Also in section 3, chapter 1, SOEs must deposit revenues to the Union Budget unless the Union Gov
do otherwise (section 3, chapter 3).
OAG (Office of Auditor General) which is responsible entity for auditing all government organizations including SOES. Law amending
that it shall also perform auditing, if necessary, the accounts of private business that have been audited by the Certified Public Accountan
Practicing Accountant relating to taxes to be paid to the Union. The law amending UAG Law) section 11 (w) stated the UAG also perfor
works and accounts of joint ventures operating with the government which are granted benefits by various types of agreements and vario
utilizing state-owned water land, air and resources if necessary._x000D__x000D_
_x000D__x000D_
Every company registered under Myanmar Company law shall cause to be maintained written financial records to enable the preparation
statements in Myanmar language or English language in accordance with applicable accounting standards. (Section 258) The financial st
audited by the auditor of the company. (section 260 B) _x000D__x000D_
_x000D__x000D_
A manager of a business entity (the companies registered under Myanmar Company Law) is responsible for reporting appropriately or ac
completely on operational condition, financial condition, and cash-flow as per the accounting period or the financial year. the financial s
business entity shall be prepared and issued in accord with the accounting standards and financial reporting standards prescribed by the A
Council. (section 62,)_x000D__x000D_
National Tax Authority in Myanmar is the IRD. As IRD is a government department, it is required to be audited by the Office of the Aud
regular basis (Ref 18).
According to the Public Financial Systems Management Myaanmar document published in May 2020, audits cycles by the Office of th
are either quarterly and/or annually depending on the ministry. The MEITI report also states that "The Office of Auditor General (OAG)
reconciling the cash payments and cash receipts relevant to the tax payment."(pg 356) However, the results were not publicly disclosed.
carry out corrective actions. (5th MEITI reconciliation report)Thus it is still a candidate country.
The latest MEITI report 5th edition covers 2017-2018 (Ref 3).
According to the notification Notification No. 616 / 2015, all energy sector activities including oil and gas exporation, production, proce
IEE or EIA. Source: pages 34 - 35 (https://www.myanmar-responsiblebusiness.org/resources/environmental-impact-assessment-procedu
Yes, EIA/SIAs are required to be publicly disclosed under Clause 13 of the EIA Procedures: “The Project Proponent shall: a) arrange for
consultation through all phases of the IEE and EIA process as required by Articles 34, 50, and 61, and b) disclose to the public in a timel
relevant Project-related information in accordance with this Procedure except that which may relate to National Security concerns as info
Ministry” (p.7).
the EIA in Myanmar also encompasses social impact assessment.
the EIA in Myanmar also encompasses social impact assessment. According to Environmental Impact Assessment Procedure, Notificatio
Section 65, the Project applicant shall publish the Environmental Impact Assesment Report for access to stakeholders such as the person
be affected by the project, relevant beneficiaries/communities/organizations either through national media like newspaper, website of the
proponent or other public places such as libraries, public halls or offices of the project proponent.
The EIA portal site under the ECD has disclosures prior to 2019
The EIA portal site under the ECD has disclosures prior to 2019
it include the plan to mitigate environmental impacts. According to EIA procedures 2016, the size of projects to undergo IEE and EIA w
the requirement of IEE type project is Environmental management plan (section 36). For EIA type project, the beginning of EIA is to de
report of EIA. And it covers a component for key environmental impacts and mitigation measures. (section 51 of EIA procedures) In the
report (section 63 of EIA procedures), component 6 of the EIA report as required by the procedures is Impact and Risk Assessment and M
Measures which include impacts and risk assessment methodology, Impact and Risk Identification, Assessment and Mitigation for each
construction, construction, operation, decommissioning, closure, and post-closure). Similarly, section of the EIA report as required by th
Environmental Management Plan in which some of its components are Project Description by Project phase (pre-construction, construct
decommissioning, closure and post-closure) Summary of Impacts and Mitigation Measures.Thus, as EIA/IEE/EMP are required for the p
by the ministry, the environmental mitigation plan is also a requirement of the project proponent prior to the development of project. (.i.e
exists after the issuance of the 2016 EIA procedures/2012 ECL/2014 ECR) for the project that exists earlier than the issuance of these re
to perform EIA/IEE/EMP and thus environmental mitigation plan as its component.
Environmental Management Plan (EMP is the term ECD used) means the method and the plan to be adopted to protect, avoid and mitiga
impacts due to each project phase like planning, implementation, operation, decommissioning and after decommissioning of a project, b
activity or any other reasons because of the project. Thus Environment Management Plan can be partly referred to as mitigation plan as i
to mitigate environmental impacts. There is a legal requirement to disclose EIA/IEE according to EIA procedures 2016. Environmental M
EMP (in which mitigation plan is a major component) is also a component of EIA and IEE report. Thus it can be said that EMP will also
disclose publicly. _x000D__x000D_
_x000D__x000D_
Section 65 of the EIA procedures 2016 indicated the requirement to disclose the EIA report to the public as Not later than fifteen (15) da
of the EIA Report to the Department, the Project Proponent shall disclose the EIA Report to civil society, PAPs, local communities and
stakeholders: (i) by means of national media (i.e. newspapers); (ii) the website(s) of the Project or Project Proponent; (iii) at public meet
libraries, community halls); and (iv) at the offices of the Project Proponent. Section 66 of the EIA procedures said the Environmental Co
Department will make the EIA report publicly available upon receipt of it.
Neither EIA or Environmental Management Plan (which covers environmental mitigation management plan) has been made publicly av
ECD website.
The government sets penalties for non-compliance with environmental mitigation management plans, under Myanmar Environmental Im
Procedures (MOECAF Notification 616 of 29 December 2015), p 53, Annex 3. See Number 10, "Failure to comply with conditions in th
"Environmental Compliance Certificate or ECC is a document having legal effect, through which the Ministry approves an IEE Report,
an EMP.")
According to the EIA procedures (ref 2, p 25 Chapter VII 91 e, j) specified under the Environmental Conservation Law, the Ministry ma
conditions of an ECC [Environmental Compliance Certificate]. Such conditions may encompass (among others):e) Nature conservation
(i) protection and rehabilitation of sites, environments or species... j) Decommissioning, rehabilitation, clean up and closure: (i) sites, are
and facilities; (ii) objectives and standards; (iii) site conditions and after use; (iv) timing; and (v) controls and monitoring. I was not able
specific procedures governing rehabilitation and closure in any other laws/policies; the Petroleum Act (1934) does not include coverage
does the Environmental Conservation Law (2012) reference site closure by name.
There is no publicly available information on if any block or exploration ceased after 2019. The latest exit was in 2018 by the Australian
block (Ref 21), hence there was no clear indication of rehabilitation and closure of projects been adhered to.
law)
Chapters 4,5,7,8 and 9 of the Land Acquisition, Resettlement and Rehabilitation law (Ref 22) details the specific procedures for compen
resettlement for landusers when their land was affected by the project.
According to the 5th MEITI report (Ref 3), there are three state-owned enterprises under the oversight of the Ministry of Electricity and
Oil and Gas Enterprise (MOGE), Myanmar Petroleum Products Enterprise (MPPE), and Myanmar Petrochemical Enterprise (MPE) (p. 5
enterprises in Myanmar were established under 1989 State-owned Economic Enterprises Law. Under the State-owned Economic Enterpr
Government retains an exclusive rights to conduct business in certain sectors, including the extraction and sales of petroleum and natura
production of products of the same. MOGE is 100 percent government-owned enterprise responsible for exploration/production and land
and gas and to oversee Production Sharing contracts (PSCs) entered into with private investors (MEITEI Report, p. 51)
The government (through MOGE) receives the production share or in-kind payment from extractive companies according to Model PSC
The Union Budget Law, section 3, chapter 4 specifies the rules governing the fiscal transfers between government and the SOE for proje
funds outside of the Union Budget._x000D__x000D_
_x000D__x000D_
Furthermore, All SOEs are responsible to pay corporate income tax and commercial tax in accordance with the Union Tax law (2016).Th
payments by MOGE to the government are reconciled and published in the MEITI report covering 2017-2018 fiscal year (pg 80).
The 2020-2021 Fiscal Year Citizen's Budget provides the total amount received from the SOE (both tax and money paid to the governm
fiscal year.
The Citizen Budget (Ref 48, p. 48) provides reveneune to the government budget from the MOGE for FY 2019-2020.
None of the relavant laws such as the Petroleum and Petroleum Product Law (2017), Union Tax Law 2019-2020, State Owned Enterpris
requires public disclosure. No such law is mentioned in the latest MEITI report either.
According to the MEITI report published in 2020 covering the 2017-2018 fiscal year, the Office of the Auditor General audits the bi-ann
reports by the SOEs. The Union Auditor General is given the duty to audit un the Union Auditor General Law (2018).
None of the relavant laws such as the Petroleum and Petroleum Product Law (2017), Union Tax Law 2019-2020, State Owned Enterpris
requires public disclosure. No such law is mentioned in the latest MEITI report either.
From MPRL E&P Newsletter, MOGE is actively undertaking CSR activities in 2018-2019 and planned for 2019-2020. Also, MEITI 5th
MOGE allocates 2% of net profit for CSR fund.
MEITI 5th Report (p 319) lists MOGE CSR activities in aggregate in each location.
According to MEITI 5th Report (p.151), all SOEs have to submit bi-annual financial report to OAGM and the annual audits include both
payments made by all partner to the extractive industry projects.
MOGE did not disclose publicly reportso n finances and operations on their website, however only provided EITI related figures through
MOGE does not publish annual reports. However, some information about its finances and operations are only disclosed publicly for the
mechanism but not independently. A brief snapshot for cash flows is available but is not comprehensive in the latest MEITI report pu
covering the 2017-2018 year. Balance sheet of Union Fund Account-OA of MOGE, ending on 31st March was included in the 5th MEIT
year of 2017-2018 (p. 141-142)No futher information is avaialbe on the website of MOGE.
covering the 2017-2018 year. No futher information is avaialbe on the website of MOGE.
covering the 2017-2018 year. No futher information is avaialbe on the website of MOGE.
MOGE disclosed its aggregate production volume of oil and gas from onshore and offshore blocks as of October 2019 in the 5th MEITI
MOGE disclosed production and the sales volume of oil and gas for FY 2017-2018 in the 5th M-EITI report (p. 315).
There is no publicly available directive or rule that governs how MOGE should select the buyers of its share of production. None of the r
Petroleum Act and 1989 State-owned Economic Enterprises Law) indicate such rule. The 5th MEITI report also does not mention the ex
written rule on buyer selection for MOGE.
There is no publicly available directive or rule that determines the prices at which MOGE should sell its production. None of the relevan
Petroleum Act and 1989 State-owned Economic Enterprises Law) indicate such rule. The 5th MEITI report also does not mention the ex
written rule on pricing for MOGE's production.
There are rules on how SOE's production sales will be transferred to the government account. Please refer to Union Budget Law 2020 cl
MOGE is required to publicly disclose information through M-EITI reporting. This information is covered by EITI requirement 4.2: Sale
share of production or other revenues collected in kind. It reads: Where the sale of the state’s share of production or other revenues colle
material, the government, including state-owned enterprises, are required to disclose the volumes sold and revenues received.
MEITI Report (p. 32-33) publicly discloses the volumes of production sold by SOE, in the aggregate, but does not include 2019 or 2020
MEITI Report (p. 32-33) publicly discloses the volumes of production sold by SOE, in the aggregate, but does not include 2019 or 2020
There was no publicly available information on date of the production sales by MOGE on its website or on the 5th MEITI report.
I am unable to find the name of buying companies by MOGE on its website or on the 5th MEITI report.
MOGE discloses its involvement in joint ventrue projects, including pipelines for FY 2017/18 in the 5th MEITI Report.
MOGE disclosed its level of participation in joint ventures, covering FY 2017/18 in the 5th MEITI report (p. 54-72).
There is no deatiled breakdowns of costs and revenues assoicated with MOGE involvement in JV with other extractive companies, neith
MEITI 5th Report or from MOEE and MOGE website.
There is no publicly available data on MOGE's subsidiaries. The reviewer has consulted the 5th MEITI report and the website of MoEE
There is no publicly available data on MOGE's subsidiaries. The reviewer has consulted the 5th MEITI report and the website of MoEE
There is no publically available information on the code of conduct from MOGE website.
Head of MOGE, Managing Director of MOGE, and directors of MOGE are effectively employees of the government and they report to t
and Deputy Minister of MoEE.
Although the amount of crude oil/petroleum exported is reported in Monthly Economic Indicators by the CSO website, reserves and esti
per day for published in the MEITI report 2020, there is no centralized online data portal that contains all such information.
There is no numerical fiscal rule in Myanmar. Instead, Myanmar has the system in which a total budget for each year, disaggregated by v
and authorities, were proposed, debated and approved in the respective parliament without long-term fiscal ceiling, as evident from the U
(Ref 15). Lack of numerical fiscal rule in Myanmar is also evident from the additional fiscal sharing law of the fiscal year (2019-2020) (
There is no numerical fiscal rule in Myanmar. Instead, Myanmar has the system in which a total budget for each year, disaggregated by v
and authorities, were proposed, debated and approved in the respective parliament without long-term fiscal ceiling, as evident from the U
(Ref 15). Lack of numerical fiscal rule in Myanmar is also evident from the additional fiscal sharing law of the fiscal year (2019-2020) (
Citizen Budget (2020-2021) page 47 has estimated revenues from oil and gas sector on a finanical year basis up to FY 2024-2025.
Union Budget Law is enacted and published every year. Please refer to the 2020 Union Budget Law.
Union Budget Law 2020 discloses total government expenditure.
Citizen Budget (2020-2021) page 45-48 has disclosed revenues from oil and gas sector.
Citizen Budget (2020-2021)page 25 has disclosed level of national debt.
The 2020-2021 Fiscal Year Citizen's Budget inculdes an aggregate amount in Kyats but not in other foreign currency denominations.
According to the 5th MEITI report (Ref 3), there is no regulation or procedure allowing the distribution of extractive revenues to region/
population (subnational governments) in Myanmar (p. 381). However, from the same report, respective states and regions are working o
law for the rightfor the distribution of the revenues from the extractive sectors as per constitution (p. 381).
Not applicable.
Not applicable.
As per the MEITI report published in 2020 covering 2017-2018 FY, all the revenues are directly collected by respective government age
However, there is no publicly information on how and which agencies received the extrative resouce revenues. The researcher has consu
owned Economic Enterprises Law(1989) as well.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Myanmar does not have a sovereign wealth fund. The researcher has consulted the latest MEITI report published in 2020 covering 2017
State Owned Enterprise Law 1989, as well as the constitution of Myanmar.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
Not applicable.
In accordance with the Constitution of Myanmar (2008) and State-Owned Economic Enterprises Law (1989), the MOGE is an enterprise
Government of the Union of Myanmar and has the exclusive right to carry out all Petroleum operations in the Union of Myanmar under
Sharing Contract with a private entity. .
As the model PSC is not publicly and officially available, this is not applicable.
The Natural Gas Master Plan for Myanmar does mention a roadmap for forward linkages (pipelines, construction of gas powerplants) an
officially adopted by the government. MOEE website has mentioned it as well. https://www.moee.gov.mm/en/ignite/contentView/915
The Natural Gas Master Plan for Myanmar does mention a roadmap for forward linkages (pipelines, construction of gas powerplants) an
officially adopted by the government. MOEE website has mentioned it as well. https://www.moee.gov.mm/en/ignite/contentView/915
Myanmar does not have laws relating to Procurement and the recent bill of Public Procurement and Asset Disposal Law is still in draft f
(Ref 33). The President Office Directive (1/2017) (Ref 24) on tender procedures, clause 48 (d) specifically mentions that "particular ten
be issued for public private partnership investment such as petroleum and natural gas... with the permission of the government". Howeve
publicly available policy or law requires to disclose public reporting of local procurement statistics. Moreover, the model PSC (Ref 31) ,
specifically stiuplates "contractor undertakes to maintain in strictest secrecy and confidence all data and information purchased or acquir
well as during the course of operations in the Republic of the Union of Myanmar".
The EITI standards (which Myanmar is part of) stipulate disclosure of staff employed by extractive companies according the EITI report
March 2020 covering fiscal year 2017-2018. However, there is no specific law or policy explicity stating that the government will comp
standard on local employment disclosures.
As there is no local content policy and law, there is no known publically available baseline assessment for local content policy in Myanm
PSC (Ref 31), clause 27.5 (a) stipulates, information from oil and gas operation could be deemed confidential unless MOGE chooses to
important is defining how many percentage of revenues or how many percentage of local workforce are used for local content purpose.
There is no published local procurement statistics from the CSO Myanmar Statistical Yearbook, latest one available is at 2019 (Ref 35).
no available information for local procurement from CSO website, Office of the Auditor General of the Union website and MoEE/MOG
The selected monthly indicators, latest available from the CSO website on May 2020 (Ref 36), releases the local employment statistics in
the country.
No, there is no rule or public policy that requires public reporting of processing data. In fact, the model PSC (Ref 31) , clause 27.5 spec
"contractor undertakes to maintain in strictest secrecy and confidence all data and information purchased or acquired from MOGE as we
course of operations in the Republic of the Union of Myanmar".
No, there is no rule or law that requires public reporting of domestic supply statistics. In fact, the Statistics Law 2018 (Ref 34) Chapter X
explictly prohibts Chief Statistician or statistical data producer to release data without the prior consent from stakeholders (such as MoEE
National Statistical System.
There is no baseline assessment published and publicly available for the forward linkages policy. No such assessment can be found from
Planning Department of MoPFI.
Myanma Petrochemical Enterprise (MPE) and Myanmar Petroleum Products Enterprise (MPPE) are SOEs that are involved in the down
the MEIT Report 2017-2018, the government has published the processing statistics of refineries and LPG plants in Myanmar and their
per day.
The MEIT Report 2017-2018 has gas domestic sales reconciliation as well as the domestic volume quantity by project for the 2017-2018
Although disclosure is required for businesses as well as SOE in the extractive industries as per Presidential notification 17/2019, it does
suppliers of the businesses/SOE's in the extractive industry.
Although disclosure is required for businesses as well as SOE in the extractive industries as per Presidential notification 17/2019, it does
suppliers of the businesses/SOE's in the extractive industry.
DICA Beneficial Ownership Disclosures database does not publish any suppliers' identies yet for oil and gas sector (Ref 11).
DICA Beneficial Ownership Disclosures database does not publish any suppliers' identies and beneifical ownership yet for oil and gas se
Although there are plans in the Myanmar Energy Master Plan 2015 to attract investment, the document does not mention a commitment
or a state-owned enterprise to investment in renewable energy consumption..
There is no publically available information about expnediture for exploration, appraisal and the development of new projects by MOGE
Union Budget Law (Ref 15) , the 5th MEITI Report (Ref 3), the 2020-2021 financial year National Planning Law (Ref 40) and MoEE w
Union Budget Law only releases the aggregate overall expenditure costs for all SOEs under MoEE. Only loan contracted by MOGE for
such as drilling rigs and oil field equipment and materials are reported in 5th MEITI report (page 82), but it is uncelar this is the exhausti
projects.
There is no publically available information about expnediture for the development of new projects by MOGE from the 2020 Union Bud
the 5th MEITI Report (Ref 3), the 2020-2021 financial year National Planning Law (Ref 40) and MoEE website. The 2020 Union Budg
releases the aggregate overall expenditure costs for all SOEs under MoEE. Only loan contracted by MOGE for some of the costs such as
oil field equipment and materials are reported in 5th MEITI report (page 82), but it is uncelar this is the exhaustive cost for all projects.
There is no publically available information about MOGE's projected future expnediture on exploration, appraisal and the development o
from the 2020 Union Budget Law (Ref 15) , the 5th MEITI Report (Ref 3), the 2020-2021 financial year National Planning Law (Ref 40
website. The Citizen Budget 2020-2021 only provides the revenue and expenditure in aggregate for the whole operation of MOGE (Ref
State-owned enterprises (nor the government) do not disclose their financial documents regarding current or projected future upstream p
researcher has consulted the Myanmar EITI report published in 2020. the MOEE website.
There is no publically available information about estimate for fossil fuel prices in the future and/or the impact that various scenarios on
upstream project from the 2020 Union Budget Law (Ref 15) , the 5th MEITI Report (Ref 3), the 2020-2021 financial year National Plan
and MoEE website. There is no answers to Hluttaw related to this particular issue from MoEE.
Most of the fossil-fuel related consumer subsides are for CNG in Myanmar as octane and disel market is liberalized and LPG market is a
allowed private companies to operate. However, there is no susidy related figure for CNG from MOGE or MoEE in their website or the
Law (Ref 15).
The Myanmar Energy Statistics published in 2019 have total CO2 emission from oil, coal and gas but there is no specific statistics for to
generated by the operations in the specific sectors.
The Myanmar Energy Statistics published in 2019 have total CO2 emission from oil, coal and gas but there is no specific statistics for m
nor emissions generated with flaring and venting in the oil and gas sector.
https://resourcedata.org/document/rgi21-ref-47-myanmar-updated-assessment-of-the-impact-of-the-coronavirus-pande
https://resourcedata.org/document/rgi21-ref-2-stateowned-economic-enterprise-reform-in-myanmar-the-case-of-natura
https://resourcedata.org/document/rgi21-status-of-offshore-block-moee_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-status-of-offshore-block-moee_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-35bo-presidential-notification_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-35bo-presidential-notification_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-ref-11-beneficial-ownership-disclosures_x000D__x000D_https://resourcedata.o
https://resourcedata.org/document/rgi21-notification-1182020_x000D__x000D_https://resourcedata.org/document/rgi2
https://resourcedata.org/document/rgi21-ref-13-ogpd-organizationresponsibilities
https://resourcedata.org/document/rgi21-petroleum-and-petroleum-product-law-2017
https://resourcedata.org/document/rgi21-14notification-472018
https://resourcedata.org/document/rgi21-the-law-amending-uag-law-2018_x000D__x000D_https://resourcedata.org/doc
https://resourcedata.org/document/rgi21-ref-19-eiti-myanmar_x000D__x000D_https://resourcedata.org/document/rgi21
https://resourcedata.org/document/rgi21-ref-27-eia-procedures
https://resourcedata.org/document/rgi21-ref-21-energy-firms-head-for-the-exit-as-offshore-blocks-hit-hurdles
https://resourcedata.org/document/rgi21-ref-22-land-acquisition-resettlement-and-rehabilitation-law-2019_x000D__x000
https://resourcedata.org/document/rgi21-ref-22-land-acquisition-resettlement-and-rehabilitation-law-2019_x000D__x000
https://resourcedata.org/document/rgi21-ref-31-model-production-sharing-contract_x000D__x000D_https://resourcedat
https://resourcedata.org/document/rgi21-petroleum-and-petroleum-product-law-2017_x000D__x000D_https://resource
https://resourcedata.org/document/rgi21-petroleum-and-petroleum-product-law-2017_x000D__x000D_https://resource
https://resourcedata.org/document/rgi21-mprl-ep-newsletter
https://resourcedata.org/document/rgi21-moge-website_x000D__x000D_https://resourcedata.org/document/rgi21-5eiti
https://resourcedata.org/document/rgi21-ref-48-citizen-budget-20202021
https://resourcedata.org/document/rgi21-constitution-of-myanmar
https://resourcedata.org/document/rgi21-constitution-of-myanmar
https://resourcedata.org/document/rgi21-ref-24-president-office-directive-12017_x000D__x000D_https://resourcedata.o
https://resourcedata.org/document/rgi21-ref-36-selected-monthly-economic-indicators-may-2020_x000D__x000D_https
https://resourcedata.org/document/rgi21-ref-31-model-production-sharing-contract_x000D__x000D_https://resourcedat
https://resourcedata.org/document/rgi21-ref-38-myanmar-energy-master-plan-2015_x000D__x000D_https://resourceda
https://resourcedata.org/document/rgi21-ref-39-myanmar-to-generate-more-energy-from-hydro-solar-sources_x000D__
https://resourcedata.org/document/rgi21-ref-40-20202021-national-planning-law_x000D__x000D_https://resourcedata.o
https://resourcedata.org/document/rgi21-red-44-national-energy-efficiency--conservation-policy-strategy-and-roadmap-f
Nigeria (oil and gas)

2017 RGI Score
1.1 Licensing 17
1.1.2 Cadaster 0
1.2 Taxation 80
1.2.5d 100
1.2.7 Tax authority practice .
1.2.7a Tax authority audit timeframe .
1.3 Local impact 58
3.4 Rule of law 24
3.7 Open data 40
PERFORMANCE BANDS
Good Scores over 75
Poor Scores 30-44
25 8
Information only .
Information only .
Information only .
77 0
80 0
100 0
50 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
50 .
50 .
0 .
100 .
25 0
0 0
0 0
100 0
0 0
. .
. .
. .
. .
60 25
20 0
100 50
10 10
0 0
20 20
0 0
0 0
0 0
0 .
0 0
Information only .
Information only .
71 -9
Information only .
97 0
100 0
100 0
90 0
67 -13
50 0
100 0
50 -40
100 0
100 0
87 4
80 -20
100 0
80 30
100 0
100 0
100 0
100 .
100 0
100 0
Information only .
33 0
0 0
0 0
100 0
0 .
0 .
85 15
100 30
70 0
57 -1
67 17
100 50
100 50
0 .
. .
0 0
0 0
. .
100 0
100 0
100 0
0 0
0 0
100 0
100 0
100 0
. .
. .
75 -25
50 -50
100 0
69 25
Information only .
Information only .
100 0
100 0
100 0
100 0
100 0
33 0
0 0
100 0
0 0
0 0
0 0
0 0
100 80
100 0
100 100
100 100
100 100
100 100
100 0
100 0
100 0
0 0
0 0
0 0
0 0
0 0
100 62
100 50
100 50
100 50
100 100
100 60
100 0
100 100
100 100
100 0
100 100
60 50
100 100
20 0
68 24
70 0
0 0
0 0
0 0
0 0
0 0
100 0
100 0
100 0
50 0
100 0
0 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
57 0
Information only .
Information only .
Information only .
100 0
100 0
100 0
100 0
100 0
67 0
100 0
100 0
0 0
100 0
100 0
0 0
0 0
78 74
Information only .
67 67
100 100
0 0
100 100
100 100
100 100
100 100
100 100
. .
0 0
0 0
0 0
100 100
100 100
100 100
100 100
100 .
100 .
100 75
100 100
100 100
100 100
100 0
100 100
100 100
100 100
100 100
34 3
58 3
24 -3
31 -8
33 9
23 2
8 -2
64 24
Nigeria (oil and gas)




follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license

cover areas/blocks?

given area/block?

licensing process?
terms?



processes?

negotiation rules?


blocks allocated?






companies?
















companies?
companies ?


shares?



companies?






disclosed?

disclosed?

disclosed?

disclosed?

development?


plans?


adhered to?

use?









servicing)?


timeframe?




volume?

volume?


government?

by the SOE?



by the SOE?

ventures?

in joint ventures?



conduct?


exports?

readable?


fiscal rule?

audit timeframe?



expenditures?

received?

national debt?



areas?

government?


resource revenues?



stream?






fund?

report?




held?



financial reports?







cover?












identities?


provision?

expenditure



projects?

the sector?

2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
elements.
elements.


format only.
negotiable terms.
negotiable terms.
the SOE.
A = Yes, the licensing authority actually publicly disclosed minimum pre-defined criteria by B 50
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
known cases.
cases.
to 2019.
C = An SOE.

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
companies.
shares.
authority.
retained by SOEs.
companies.
2016 EITI Standard.

A = SIAs are required to be publicly disclosed under law. D .
A = Yes, SIAs have been publicly disclosed, with no known exceptions. D .



disclosed.
known exceptions.
plans.
plans.
government.
controlling) share.
companies.
companies.
SOE.
2018.
2018.
operations.
operations.
external body.
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
for each sale.
in the aggregate.
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
and exports.
documentation.

JSON).
to the fiscal rule.
A = Yes, the government's adherence to the fiscal rule was monitored over the most recently B 0

governments.
governments.
transferred.
2018.
A = Yes, the central government has publicly disclosed the amount of revenue transferred by D 0
stream.

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
A = Yes, the law prohibits the fund from investing in certain asset classes or investment types. C 0
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
enter details.


company.
country.

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
company.
country.
to 2019.
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
2018.

2020.
2021 Criteria



SOE.
The licensing authority actually publicly disclosed minimum pre-defined

process in some but not all known cases.

companies.

least in part).




CSV, TSV or JSON).


2020.
companies.
companies.

tax authority.
authority.
timeframe.
2017 or 2018.

Not applicable / Other
Not applicable / Other.

publicly disclosed.

disclosed.
management plans.

the government.

2019 or 2020.
2019 or 2020.
and operations.
activities.
activities.
its production.



government.

fiscal year.
No, the government's adherence to the fiscal rule was not monitored over the
recently completed audit timeframe.
received.

revenues.

2019 or 2020.
No, the government does not publicly disclose the amount of revenue
transferred by revenue stream.
the fund.
fund.
No, the fund is not prohibited from investing in any asset class or investment
type.
report.
report.
exception.
audited.
reports.
known exceptions.

linkages.
describe.
statistics.
statistics.
statistics.
identities.


identities.
Yes.
Yes.


emissions.

2021 Justification
The current 1999 Constitution of the Federal Republic of Nigeria grants the Federal Government exclusive control and proprietorship of
resources. These provisions are affirmed in Section 44 (Chapter 4) of the Federal Constitution. The Federal Governments ownership of
endowments is reinforced by several statutory laws and regulations. The most important of these decrees or acts include the Petroleum A
promulgated in 1969), Petroleum Profits Act (1959), Nigeria Liquefied Natural Gas (LNG) Act (1990,1993), Land Use Act (1976), Oil P
(1978), and the Oil in Navigable Waters Act (1979). The Petroleum Act, which is provided, confirms the Federal Government's propriet
Nigeria "petroleum assets and gives the Federal Ministry of Petroleum Resources the authority to issue licenses (to Nigerian citizens or c
incorporated in Nigeria) to undertake activities relating to oil prospecting, exploration, drilling, production, storage, refining or transport
Nigeria's Petroleum Act 1990 (section 2) vests in the Minister of Petroleum resources the authority to grant licenses or award contracts t
exploration and extraction of extractive resources. The website of the Department for Petroleum Resources (DPR) (a parastatal of the Mi
Resources) on its webpage affirms this responsibility to process licenses as one of the DPR's functions.
Nigeria's Petroleum Act (section 2, 1) vests in the Minister of Petroleum the authority to grant licenses for hydrocarbon exploration and
as leases for mining, while the Deep Offshore and Inland Basin PSC specifies that the duration of an OPL relating to PSCs in deep offsh
basin shall be determined by the Minister (pg.1 sec.2). Neither of these laws however spell out a specific procedure (such as open biddin
the Petroleum Minister is to award such contracts and licenses. Recent versions of the Petroleum Industry Bill have attempted to include
requires an open bidding process for the grant of licenses but none of these bills have been passed into law todate. In 2005 and 2006 and
government under President Obasanjo conducted licensing rounds in the now democratic governance structure unlike the highly politice
the military regimes. The rounds utilised the auction format that is widely endorsed as the most efficient way to establish the market valu
The pre-bdding and bididng processes were relatively transparent and NEITI was involved in the 2006 round helping to set some new ru
immeadiate payment of signature bonuses. the President maintained the 'discretionary control' which undermined the hands off logic of a
June 2020 the Department of Petroleum issued Guideline for the award and operation of marginal fields. The Guidelines stipulate the aw
include pre-qualification, formal public announcement and a public portal . A selection committee will evaluate and select the winning b
then proceed to negotiate a farm-out agreement (and, in the event that two or more companies are awarded one field, a joint operating ag
The Nigeria National Petroleum Company (NNPC) discloses this data in its Annual Statistical Bulleting published on its website, 2019
Bullenting reports that the aggregate hydrocarbon reserves are 36.89 billion barrels of oil and condensate and 203.45 trillion cubic feet o
the year 2019. This represents a decrease of 2.16% for oil & condensate and an increase of 1.27% for gas when compared with 2018
The most recent data is from 2019.
The data is disclosed in a PDF format report found on the NNPC website
None of the Federal government agencies maintain a publicly available ro rights and licence details
_x000D__x000D_
No publicly available registry of licenses and contracts is maintained by a Nigerian government agency either online, or in print. Webpa
and DPR, the key online data hubs for the petroleum industry, maintain no such registry. Annual reports published by the NNPC and ava
format detail the companies operating in the sector but do not contain information about the licenses and contracts under which they ope
Annual Oil and Gas Report does however provide a list of current OPLs and OMLs, marginal fields and their details (company, concessi
distribution, contract type, year of award/renewal, area and location), but does so only on an annual basis but the last published Annual R
The DPR's Annual Oil and Gas Report does however provide a list of current OPLs and OMLs, marginal fields and their details (compan
equity distribution, contract type, year of award/renewal, area or blocks and location), but does so only on an annual basis BUT the last p
Report is of 2018.
The DPR's Annual Oil and Gas Report does however provide a list of current OPLs and OMLs, marginal fields and their details (compan
equity distribution, contract type, year of award/renewal, area or blocks and location), but does so only on an annual basis BUT the last p
Report is of 2018.
The Petroleum Act, Nigeria's key legislation governing the hydrocarbon sector, provides (in section 4, page 3) the power of the minister
is in charge of awarding licenses to qualified companies. However, the Act does not require the Minister or any other actor to establish e
which companies become qualified to participate in licensing/contracting processes. A provision in the First Schedule of the Petroleum A
page 11) stipulates that the Minister must establish technical knowledge, experience, and financial capabilities of an applicant, in the eve
wishes to assign an awarded license to a third party . Yet, even in such cases, there is no specific requirement that the Minister establish
eligibility criteria in any of these domains. Iterations of the Petroleum Industry Bill (PIB) intended to reform the sector tried to address th
spelling out pre-qualification procedures and standards to which prospective licensees are to be held.
There appears to be no indication that Nigerian Law requires public disclosure of biddable or other license terms prior to petroleum tend
processes. Sections of Nigeria's Petroleum Act 1990 dedicated to defining stipulations of the licensing process make no reference to such
Relevant provisions of the Deep Offshore and Inland Basin Production Sharing Contract Act (1999 - Section 3 - 6)) similarly make no m
requirement. Iterations of Nigeria's PIB include provisions requiring that contact and bid specifics be published online throughout the bid
had, however, failed to be passed into law at the time of writing. The relevant laws (Petroleum Act, Petroleum Profits Tax Act, Deep Off
Basins Act, Marginal Fields Decree and related amendments and regulations), do not include clear lists or other descriptions of what term
There appears to be no indication that Nigerian Law requires public disclosure of the rules governing the allocation process prior to petro
awards processes. Sections of Nigeria's Petroleum Act 1990 dedicated to defining stipulations of the licensing process make no reference
requirement. However, the 2012 PIB draft bill details the award process in section 190, stating that the winning bidder shall be determin
various parameters, and where the minister directs for a call for bids, the inspectorate shall propose the requirements for prospective lice
which shall be contained in guidelines prepared by the inspectorate and approved by the Minister.
_x000D__x000D_
There is no indication of Nigerian law or publicly documented policy seeking to establish the independence of the Ministry of Petroleum
Nigeria's licensing authority, from its SOE, the Nigerian National Petroleum Corporation (NNPC). Rather, Nigerian law encourages the
the regulator and the SOE by appointing the Minister of Petroleum resources to simultaneously be the Chairman of the SOE, according t
National Petroleum Corporation act, Part 1, section 3.
In June 2020 The government through the Department of Petroleum announced the 2020 Margnal Field Bid Round. DPR published Gui
Round that included minum pre-defined criteria by which companies will become qualified to participate in the round bid.
In the most current process which is the ongoing Marginal Field Licensing Bid Round the government through Department of Petroleum
did publish clear set guidelines for the process. However, they did not include or publish clear bid parameters or a term sheet or a model
out what terms would be biddable or negotiable. terms.
The government is currently in the process of conducting a Marginal Field Bid Round. For this process the Government through the Dep
Petroleum Resources published a set of guideliness for the process. "
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There appears to be no indication that Nigerian Law requires public disclosure of the list of companies which submit bids and applicatio
Nigeria's Petroleum Act 1990 dedicated to defining stipulations of the licensing process make no reference to such a requirement. Neithe
relevant pieces of legislation such as the Oil Prospecting Licenses Regulations of 2004.
There appears to be no indication that Nigerian Law requires public disclosure of the identity of winning bidders following the awards p
hydrocarbon tenders. Sections of Nigeria's Petroleum Act 1990 dedicated to defining stipulations of the licensing process make no refere
requirement. Neither do other key legislations governing the process of awarding concessions.
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According to section 5 of the Petroleum Regulations 1969, all grants and renewals of oil prospecting licenses and oil mining leases shall
federal Gazette with the name of the licensee or lease and the situation of the relevant area (provided).
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There is no indication that Nigerian Law grants companies a right to appeal the contract allocation decisions of the Minister of Petroleum
bulk of the ministerial powers are exercised at the Minister's discretion, only bound by the limits of the law. A number of laws recognize
holders to refer disputes to be settled by arbitration in the event of a dispute arising in connection with an exploration or oil mining licen
recognizing this right of recourse to arbitral proceedings are included in the Petroleum Act 1969 (Schedule 1, section 42). Yet, no specif
arbitration are outlined within these statutes. There is also some disagreement in the legal community about whether the relevant provisi
Public Procurement Act apply to oil and gas licensing decisions, or to decisions involving the national oil company.
From 2019 onwards the government has not completed a licencing process. It is currently in the process of conducting the Marginal Fiel
according to the guidelines issues it inends to disclose the list of the winners of the round.
From 2019 onward the government has not held any licensing round apart from the ongoing 2020 Marginal Fields Bid round which is ye
Prior to this The report of NEITI Audit Process 1999-2004 provides the list of the winners in the licensing process. The 2014 Oil and Ga
Report provides data on all concessions (section 4.1.1 Concession Status). This table includes the following data: name of company, con
of contract, expiration date and geological location.
From 2019 onward the government has not held any licensing round apart from the ongoing 2020 Marginal Fields Bid round which is ye
completed.The 2014 Oil and Gas Industry Annual Report provides data on all concessions (section 4.1.1 Concession Status). This table i
following data: name of company, concession held, type of contract, expiration date and geological location.
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Nigeria's Code of Conduct Bureau and Tribunal Act 2004 (Article 15, page 5 and 6 of the Code of Conduct Tribunal Act)requires govern
declare their assets to a government authority and to disclose their interests in any private or public company. In addition, the Act prescr
for violations. 15. Declaration of assets (1) Every public officer shall, within fifteen months after the coming into force of this Act or im
taking office and thereafter- (a) at the end of every four years; (b) at the end of his term of office; and (c) in the case of a serving office
of the receipt of the form from the Bureau or at such other intervals as the Bureau may specify, submit to the Bureau a written declaratio
prescribed in the First Schedule to this Act or, in such form as the Bureau may, from time to time, specify, of all his properties, assets an
those of his spouse or unmarried children under the age of twenty-one years.
The recently passed Companies and Allied Matters Act, 2020 Section 94&95 require for the disclosure of significant control and benefic
sections provide that in the disclosure of beneficial ownership for private companies, all shareholders who hold shares in trust for anothe
required to disclose that fact, and to state the identity of the beneficial owner of the shares. It further provides for disclosure of substantia
filing requirement at the Corporate Affairs Commission (CAC). The Act has expanded the duty of new shareholders to notify and disclo
substantial shareholding control to all companies. Before, this was only applicable to public companies. Similarly, all companies are now
the particulars of their substantial shareholders with CAC within a month of any changes in substantial shareholding structure and to inc
substantial shareholders in their annual return. Section 83 of this Act requires every company to keep a register of its members including
statement of shares and amount paid for the shares. Section 98 further requires that the company now includes matters relating to benefic
shares required by section 94 of this Act to be entered in a different part of the register of interests.
Separately it is important to note that in 2016 UK Anti-Corruption Summit, commitments were made on "establishing a public central re
beneficial ownership information". The government also stated that it will establish a "transparent central register of foreign companies b
contracts and buying property". Public disclosure plans included in country's EITI BO roadmap and the OGP National Action Plans.
The Code of Conduct and Tribunal Act requires public officials as well as Politically Exposed Persons (PEPs), to declare their assets an
interests in private and public companies. Though the Act prescribes punishments for violations, the assets declaration has not yet acquir
status as the declared assets are not put in the public domain. As a recent NEITI policy briefing notes, Nigeria's code of conduct tribunal
disclose their assets and interests in public and private ventures, but crucially these declarations are not put in the public domain. As such
declarations of financial holdings by government officials was still an all but non-existent practice in 2015 and onwards. The high profil
President of Nigeria's Senate for falsely declaring (and failing to declare) assets and commercial interests was still ongoing at the time of
The Nigeria Extractive Industry Initiatve unveiled in December 2019 A benefial Ownership Portol for both the Oil and Gas Sector and th
fulfilment of the EITI standard which requires implementing countries, including Nigeria to maintain a publicly available register of the
of the corporate entity(ies) that operate or invest in Nigeria’s extractive sector by 1st January 2020. However in many cases the disclosur
ownership information. The portal can be found on NEITI's website details provided in the source log.
There is no indication that the Government of Nigeria is currently required by law to publish signed licenses in the hydrocarbon sector. T
Act, Nigeria's most important petroleum legislation, establishes the types of licenses recognized by the law, the procedures for granting s
the departments and officials responsible for managing the licensing process. An oil prospecting regulation enacted in 2004, amongst oth
enunciates a more detailed template for licenses and spells out specific criteria which prospective licensees must meet in order to be gran
tenders. However, neither of these key legislations mandates the publication of signed petroleum sector licenses. Several iterations of Ni
Industry Bill (PIB), a draft of amendments to the governance of the sector, have proposed that tenders, bid rounds, and details of bids be
and in print. Currently a new PIB has been introduced to the National Assembly and sections of the proposed bill provide for the publica
and contracts in full text, amendments and side letters by the government. Also, according to the NEITI report of 2015, information abou
contracts is not freely available in the public domain
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The government has not conducted any licensing processes from 2015 onward. However in June 2020 the government announced and c
Marginal Field Licensing round which is yet to be concluded. According the plans and guidelines shared by the Department of Petroleum
government will publish the list of the winners. The national oil company NNPC has awarded contracts--e.g., to buy and sell crude oil an
are not referred to as "licenses" either under Nigerian law or industry parlance. The National Oil Company NNPC in 2019 and for the f
inception of Direct Sale Direct Purchase published and announced the winners of the tw year contract crude oil lifting contracts. The Pet
has approved the transfer of a handful of exploration and production licenses when oil companies sold their oil blocks to others, but this
that doesn't really fit well within the term "licensing process."
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The Nigerian government, through the Nigeria National Petroleum Company (NNPC) reportedly awarded 21 crude oil term contracts in
and thereafter in 2017 to approximately 50 firms. Though the companies which won these contracts were disclosed, the individual cont
specific components have yet to be made publicly available. None of the individual contracts are included among the publications and st
available on the website of the NNPC. No awarded contracts are listed or published on the NNPC website. No awarded contracts are list
either: the NNPC websites: which lists the companies with whom the government is engaged in production sharing agreements--but doe
specific contents of the joint venture contracts) or the website of the Department for State Resources: which hosts a page entitled 'Licens
wherein guidelines for contracting - but not actual contracts - are listed.
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Nigeria's Petroleum Act (section 2 and First Schedule) grants the Ministry of Petroleum Resources through the Department of Petroleum
the authority to monitor the operational aspects of licenses and contracts.
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The Ministry of Petroleum (specifically the Minister) has full discretion over the entire procedure for the awarding of contracts and is un
obligation to seek parliamentary approval. The Minister's powers are affirmed in Nigeria's Petroleum Act (Section 8, paragraph 1).
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Both A and B are done in Nigeria The fiscal regime for extractive resources in Nigeria is primarily established upon the Petroleum Profi
(PPTA). The PPTA is designed to - through royalty payments - tax the profits of upstream oil companies. In addition to this, companies
Industry under Production Sharing Contracts with the NNPC, which are regulated by the Deep Offshore and Inland Basin Production Sh
which was ammended in 2019. Under these arrangements, companies enter into a partnership with the NNPC, wherein the company incu
exploring an NNPC owned concession in return for both a sufficient portion of the oil produced (in the event of a find) to cover the initia
royalty rate. Upstream oil and gas companies also pay other levies and charges including: signature bonuses on prospecting licenses and
annual rents on concessions (stipulated by the Petroleum Act 1969).
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EITI reports and the monthly and annual NNPC reports have this information
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The last published and downloadable update from the NNPC on the (aggregate) volume of extractive resources came as recently as June
Monthly Financial and Operations report and The Annual Bulletins 2019.
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Data on volume of extractive resource production is published in multiple formats. On NNPC's website, oil and gas production data is pu
format (text-based format), while the Central Bank (CB) publishes annual oil production data, broken down by month, in CSV format; th
publish production data on gas.
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Nigeria's National Petroleum Company (NNPC) publishes two monthly reports (Financial and Operations report and Monthly Petroleum
report) and an annual statistical bulletin. All provide aggregate data on the value of extractive resources exported. The Nigerian Central
annual data (broken down monthly) on export volumes, though no such data is provided for gas.
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The last published and downloadable update from the NNPC on the aggregate value of extractive resources exported was released as rec
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The major data on extractive export values are published in PDF format (Monthly Financial and Operations Report) by the NNPC.
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Yes, under The Nigeria Extractive Industry Transparency Initiative (NEITI) Act 2017 Sec 3 (d)
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This is disclosed in the EITI report. Appendix 7 included the revenue flows and provides a breakdown of the value of tax/payments at th
The latest report published by NEITI is the 2018 Audit Report
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Nigeria's Federal Inland Revenue Service (FIRS) has published at least quarterly (and occasionally monthly) reports on the value of tax r
petroleum sector since 2012. This data is not disaggregated at the company level. The most recent data available covers the four quarters
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This is disclosed in the EITI report. Appendix 7 included the revenue flows and provides a breakdown of the value of tax/payments at th
The latest report published by NEITI is the 2018 Audit Report
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The Petroleum Profit Tax Act (section 1 - 2, page 19) stipulates that the taxable income of a petroleum company is subject to tax at 85%
this percentage is lowered to 65.75% during the first 5 years of operation. Where oil companies operate under production sharing contrac
Offshore and Inland Basin Production Sharing Contract Act (section 3, page 2 ) stipulates that they will be liable to tax at a rate of 50%.
some concessions granted petroleum companies known as, Capital Allowance and Petroleum Investment Allowance; the former is deduc
the taxable income and entails expenditure on equipment, pipelines, and storage facilities, buildings and drilling costs, these are referred
assets. The applicable rate of Capital Allowance for any year is of 20% of the cost of the qualifying assets applied on a straight-line basis
years and 19% for the 5th year. The latter is regarded as an addition to capital allowance and covers allowance in respect of new investm
petroleum exploration; it is available in the accounting period in which the assets are first used<U+FEFF>
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The Petroleum Act (1969) requires the holder of an prospecting license and a mining lease, to pay royalties as soon as production starts.
pages 101-103 of the Nigeria Petroleum Act set the rules for the percentage that a licensee or lessee should pay.
In 2019 The government passed the Oil Block Allocation to Companies (Back-In-rights) Regulations. The regulations is Section 2 provi
government shall exercise its right to participate in any venture to which an Oil Prospecting or Oil Mining License relates by acquiring u
interest of the applicant. The government may execrise this right at the commencement of a license or upon conversion or renewal.
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Applicable bits of law are Companies Income Tax Act sec.60-63 and Personal Income Tax Act 69-72.
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Where oil companies operate under production sharing contracts, the Deep Offshore and Inland Basin Production Sharing Contract Act (
stipulates that they will be liable to tax at a rate of 50% of profits.
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FIRS collects most petroleum-related taxes and is a ""separate…tax agency"" within Criterion A's meaning.
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Extractive resource revenues are paid into different accounts, subject to the provisions of the constitution and law.it is misleading to say
"publicly document policy" on this point. The government--and the national oil company especially--has offered some explanations and
what happens, but the reality is that the national oil company, which collects and/or manages the largest share of revenues from oil and g
withholds portions of what it collects on an ad-hoc basis to suit its needs and requirements. NRGI has written about this more than once,
point of our Nigeria programming, see e.g.: http://www.resourcegovernance.org/analysis-tools/publications/nnpc-still-holds-blank-check
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There is no requirement Under the Federal Inland Revenue Service (FIRS) Establishment Act (section 8, paragraph N), the FIRS (the na
is granted unlimited powers to examine the tax returns submitted by companies or individuals. The Petroleum Profits Tax Act (section 3
grants the Federal Inland Board of Internal Revenue the authority to assess extractive companies, review their tax returns, and impose pe
practices are detected.
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The Federal Inland Revenue Service Establishment Act (section 18) states that the national tax authority shall annually submit its accoun
an external auditor (appointed by the Revenue Service Board).
The last Audit Report submitted by the Auditor General of the Federation covered the period ending December 2016. This report includ
Inland Revenue Servcies (FIRS) which is the national tax authority. There was an attempt by the National Economic Committee to com
all government ministries and departments but it is not cleard if this was ever c ompleted.
NEITI first achieved EITI compliant status in 2011. After completion of the second validation exercise the Board of EITI in 2017 confir
made meaningful progress in using the EITI 2016 Standard. The board decision was also based on acknowldgement of the efforts of the
beyond the requirements of the EITI Standard on a number of areas, including disclosures of the sales of the state’s in-kind revenues and
contribution to an informed public debate.
NEITI published its last Audit Report in December 2019 and it covered the year 2018.
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The EIA Act Section 2 (2) requires that where the extent, nature or location of a proposed project or activity is such that it is likely to ha
effect on the environment, an EIA must be undertaken. Further in it schedule it lists the mandatory activities and projects for which an E
out and section 12 focuses on the Petroleum sector and this inclused oil and gas projects and mining projetcs. For Oil and Gas projects i
projects to inlude; oil and gas field development, construction od offshore pipelines in excess of 50kms, constructions of refineries, cons
gas separation processing, handling and storage facilities and depots for storage or petrol, gas or diesel excluding servcie stations.
The EIA Act of 1992 in Section 9 provides that the government agency's decision on the proposed activity subject to an EIA in Section 9
available to interested parties or groups and if no interested person or group requested for the report, it shall be the duty of the Agency to
decision in_x000D__x000D_
a manner by which members of the public or persons interested in the activity shall be notified.
The EIA Act mentioned above only provides for mandatory Environmental Impast Assessments and does not in any sections refer to Soc
Assessments.
SIAs are not commissioned as part of upstream projects.
EIAs are required by law but not publicly disclosed. The only evidence of public disclosusre of EIAs is ENI and information is provided
log.Nigeria's Environmental Impact Assessment Act 1992 (section 1, paragraph A) makes it mandatory that companies in the extractives
conduct Environmental Impact Assessments (EIA) before embarking upon projects that may have an impact on the environment. This pr
makes no mention of social impact assessments. The provision also includes no explicit stipulation mandating public disclosure of such
Scholars of Environmental Impact Assessments assert that it has become routine practice for companies to submit these assessments, tho
implementation of environmental requirements is less customary."
SIAs are not commissioned as part of upstream projects.
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Sections 4 e and 9 c of the EIA Act regulate that part of the EIA must be measures to mitigate adverse impacts Before the Agency gives
activity to which an environmental assessment has been produced, the Agency shall give opportunity to government agencies, members
experts in any relevant discipline and interested groups to make comment on environmental impact assessment of the activity. Where a p
a review panel, the Council shall, in consultation with the Agency – (a) appoint as members of the panel including the Chairman thereof
the opinion of the Council, possess the required knowledge or experience; and (b) fix the term of reference of the panel.
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Section 57 of the EIA law includes a requirement for a public registry to be set up for each project, containing all reports related to the p
EIA, including review reports and the Panel's reports. Section 9 states that the repocrt by the agency containing decisions on EIAs must b
Several sections in the law provide public the access to comment and guarantee access to sufficient information for making such comme
agency's decision. Section 44 further provides the public access to the review panel's hearings (see below). So, even though none of thes
state that the contents of the EIA in full must be disclosed, in practice the law does guarantee public access to these documents. Accordin
Environmental Impact Assessment Act (EIAA) (section 16, c), a review panel set up by the relevant government agency - rather than the
company - is, prior to the start of a project, required to prepare a 'follow-up program' which will outline measures to mitigate environmen
program, and all other materials collected by the review panel, are to be made available to the public by Nigeria's Environmental Protect
according to section 39 of the EIAA.
EMMPs are not routinely disclosed in Nigeria.
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Yes, rules permit government to set penalties for violation, including license revocation, for non-compliance with those rules. However,
not been deterrent enough and are sometimes played down. The Environmental Assessment Act (section 62) mandates that failure to com
provisions of the decree - including sections which deal with environmental mitigation plans - could result in fines or even imprisonmen
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The Petroleum Act 1990 (section 46) mandates that extractive companies are responsible for rehabilitating the sites of extraction and mu
such rehabilitation within two months of the termination of the mining lease.
Adherence to these rules have not been without exceptions in some instances. Lack of serious monitoring on the part of government is la
There is no indication that there were full terminations of oil mining leases which would have required the above procedures, in 2015. T
however, at least two lease transfers in 2015 in which Shell and Chevron sold oil leases to Nigeria companies. Neither event triggered th
as the leases were sold rather than terminated.
Nigeria's Land Use Act, the main law governing these issues, does not address compensation for resettlement,
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The Land Use Act 1990 ( section 33) stipulates that occupants of revoked land or property may opt for resettlement in alternative accom
than direct compensation, in which case the new accommodation should be of equivalent value to the initial abode. If the new accommod
value than the compensation deemed payable by a Land Use and Allocation Committee (established by this act), the excess in the proper
as a loan which the affected person(s) must repay to the government.
Established by law in 1977, Nigeria's national oil company, the Nigeria National Petroleum Corporation (NNPC), is the main state-owne
operating in the country's extractives sector. In 2015, the company sold almost half of the countries total production. The NNPC derives
main sources, namely through Joint Venture (JV) equity deals with international oil companies; through oil sales derived from productio
(PSC) with private companies; and through sales from oil blocks operated by NNPC's main upstream subsidiary the Nigerian Petroleum
Company (NPDC).Nigerian National Petroleum Corporation(NNPC) is the state-owned oil company. The NNPC is structurally well-def
member board, while subsidiaries also have their own boards. Its board is made up of one chairperson, one managing director, eight exec
one secretary(legal adviser). The Minister of Petroleum Resources is the board's chairperson. The board of directors is assigned with the
setting strategy and approving projects and contracts based on the NNPC Act(1977). Also, the BOD is authorized to make decisions and
National Council of Ministers headed by the President of Nigeria for all decisions taken on behalf of the corporation, while the General M
is the top manager of the corporation. However in March 2016, the Group Managing Director of the corporation and Minister of State fo
Ibe Kachikwu unbundled the corporation into five business and two services components. He also converted the Group Executive Direct
Executive Officers(CEOs) and redeployed them to the various business units such as Upstream, Downstream, Refineries, Gas & Power,
Services. Edit
Yes, NNPC receives production shares through the various PSCs it has signed with private companies. It also sells in-kind tax and royal
from PSC operators.
While the Section 162 of the Constitution expects all monies generated in the name of the Federal Government to be swept into the Fede
from where allocation is done to the 3 tiers of government, there has been contestation about how that is practiced. To this extent, the SO
been repeatedly accused of violating the constitution
The most recent publicly available data covers October 2020. NNPC publishes FAAC reports indicating the total monthly remittance to
Account. The total remittance for September 2020 was 64. 131 Trillion Naira
The most recent publicly available data covers October 2020. NNPC publishes FAAC reports indicating the total monthly remittance to
Account. The total remittance for September 2020 was 64. 131 Trillion Naira
There is no indication that the NNPC is legally required to publically disclose yearly reports of its finances. The relevant provision withi
enabling law, the NNPC Act 2004 (section 19) requires the NNPC to submit a yearly report to the National Council of Ministers while m
of a duty to publically disclosure the same report. Recognizing this lacuna, early drafts of the reform Petroleum Industry Bill sought incl
requiring the state-owned oil company to publish summaries of all of its revenues and costs. The Bill had, however, yet to be passed into
writing.
The Nigerian National Petroleum Corporation Act 2004 (section 7, paragraph 2) stipulates that the NNPC: 'shall cause its accounts to be
appointed by the Corporation, with the approval of the National Council of Ministers, from the list of auditors and in accordance with th
down by Auditor-General of the Federation.'
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The NNPC Act Section 19 provides that NNPC must submit annual reports to the National Council of Ministers. The National Assembl
included. Nonetheless, the corporation has a practice of written reporting to the Public Accounts Committee on an annual basis.
NNPC engages in quasi-fiscal expenditures related to fuel subsidies, as is explained in the 2018 NEITI report (page 93). The EITI report
information on non-commercial activities through 2018, and we did not find official reports disclosing the amounts spent on similar acti
2020. But news accounts indicate that the practice of NNPC supporting fuel subsidies continued into 2020: https://www.reuters.com/arti
gasoline/nigeria-pays-14-million-for-fuel-in-june-despite-subsidy-removal-nnpc-idUSKBN25R1DO.
The 2018 EITI report provided data on quasi-fiscal expenditures in 2018, but the research did not reveal that NNPC or the government p
spending on non-commercial activities in 2019.The recently published 2019 Audited Accounts of NNPC do not reveal any payments ma
corporation on non commercial activities.
The most recent 2019 Financial Statements were audited officially by external bodies and published within the audit timeframe.
Yes NNPC publicily disclosed 2019 Annual Staticts Bulletin and the 2019 Annual Auditied Financial Statements.
Yes the 2019 Annual Audited Statements of NNPC include a blance sheet.
Yes the most recent NNPC publicly available annual report of 2019 includes a cash flow statement on Page 19.
the NNPC 2019 Annual Audited Financil Statements contain the cash flow statement that illustrated the income received by the corporat
financial year. See page 19
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The NNPC does disclose its aggregate production volume for the year 2019 it its Annual Statistical Bulleting and its monthly/quartley r
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The NNPC does disclose its aggregate sales volume for the year 2019 it its Annual Statistical Bulletin and its monthly/quartley reports
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The NNPC Act 2004 (section 6, paragraph c) permits the NNPC to: 'enter into contracts or partnerships with any company, firm or perso
opinion of the Corporation will facilitate the discharge of the said duties under this Act.' The relevant Law therefore does not prescribe a
which the NNPC must follow in selecting buyers, creating room for significant discretion.
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Relevant sections of the laws which empower NNPC, primarily the NNPC Act 2004 (section 6) make no mention of specific procures w
determination of the sale price of products.
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Section 5 and 6 of the NNPC Act 2004 details the duties and responsibilities of the NNPC which include the market, sale, purchasing etc
and by-products, but makes no mention of the specific procedures by which the NNPC is to sell its share of production with domestic an
customers. The NNPC has therefore adapted a unique, if rarely efficient, variation of procedures to sells its products.
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Relevant sections of the laws which outline the duties of the NNPC, primarily the NNPC Act 2004 (section 5) do not require the NNPC
information on the sale of the government's share of production.
NNPC began disclosing per-sale data on its website in early 2020.
NNPC's per-cargo sale disclosures on its website include data on the value of each cargo sold.
NNPC's per-sale disclosures include dates for each cargo's bill of lading (the lifting date) and payment by the buyer.
The per-sale data NNPC publishes on its website lists the buyer's for each cargo.
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The NNPC has published a list of its Joint Ventures for the year 2020 on the National Petroleum Investment Management Services (NAP
NAPIMS is represents the equity holdings of government in the joint ventures.
Yes NAPIMS publishes the list of the Joint ventures and the Equity share or level of ownership on its website.
In the 2019 Annual Audited Accounts of NNPC included the costs and revenue deriived from NNPC participation in Joint ventures is in
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The NNPC does publish a list of its subsidiaries on its website
The 2019 Audited Financial Statements of NNPC contains separte accounts of the costs and revenues derived from all NNPC subsidiarie
is publicly shared on NNPC website.
NNPC become and EITI supporting company and launched its Code of Conduct on NNPC Tip Portal. At the time of this research the po
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Like any other government parastatal, the government select the SOE (NNPC) Board of Directors, but they are largely selected on politi
- even where they are quality for the positions.
Nigeria's Central Bank (CBN) and Nigerian National Petroleum Company (NNPC), the main government bodies who publish industry in
data on reserves, production, and exports but do so in an uncoordinated and decentralized manner. The dependency of media and civic o
derived from NNPC or CBN publication suggests the lack of a centralized government portal. Furthermore, the website for the Nigerian
Statistics, the main National Agency responsible for the development and management of official statistics, has no data on natural resour
a 2013 report.
The Nigerian Central Bank and the NNPCand other agencies including NNPC, DPR who publish industry information on oil and gas st
uncoordinated and decentralized manner, thus suggesting the absence of a centralized government portal.
a 2013 report.
a 2013 report.
Nigeria's Fiscal Responsibility Act (section 12, paragraph 1) sets an aggregate expenditure ceiling, stipulating that the yearly appropriati
Assembly 'shall not be more than the estimated aggregate revenue plus a deficit, not exceeding three per cent of the estimated Gross Dom
any sustainable percentage as may be determined by the national Assembly for each financial year.' Paragraph 2 of the same section stat
the President may overrule this provision if there is a clear and present threat to national security of Nigeria's sovereignty. In addition, A
regulate for the Medium Term Expenditure Framework, and subsection 19 (e) states that it shall include fiscal targets.
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Under the Fiscal Responsibility Act 2007 (section 49) the federal government is required 'to publish their audited accounts no later than
following the end of the financial year' to indicate the Government's adherence to the Acts fiscal rule. Section 49 of the same law further
publication of general standards for the consolidation of public accounts shall be the responsibility of the office of the Accountant-Gener
Federation. In addition, the Fiscal Responsibility Commission is tasked to monitor the government's adherence.
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Due to the imprecise stipulation of the Fiscal Responsibility Act 2007 (section 12, paragraph 1) that the national Assembly can determin
percentage at which to cap a deficit each year, the passing of the 2020 budget by the National Assembly would seem to suggest that the
adhered to the fiscal rule.
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The latest Audit Report submitted by the Auditor General of the Federation to the National Assembly was of 2017, however, the report
government adherence to the law and there is no evidence of monitoring or evaluation of adherence with fiscal rule.
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This is stated in the 2020-2022 Medium Term Expenditure Framework and Strategy Paper of 2020. the projections are done for 2020, 20
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The National Budget of Nigeria 2020 was signed into Law on 19th December 2019. It is publicly available.
Yes the Central Bank of Nigeria in its 2019 Annual Statistical Bulletin has published the 2019 Nigeria Government Expenditure. This in
machine readable format and provides a breakdown of both recurrent and capital expenditure.
Yes the Central Bank of Nigeria in its 2019 Annual Statistical Bulletin has published the 2019 Nigeria Government Total Revenue Rece
information is in machine readable format and provides a breakdown of both oil and non oil revenue. It also includes resource revenue a
According to the Debt Management Office (DMO) the Public Debt stock as t June 30,2020 which compromises of debt stock of the Fed
and the 36 State governments and the Federal Territory Capital stood at N31,009 Trillion or Usd 85.897 Billion.
According to the Debt Management Office (DMO) the Public Debt stock as t June 30,2020 which compromises of debt stock of the Fed
and the 36 State governments and the Federal Territory Capital stood at N31,009 Trillion or Usd 85.897 Billion
_x000D__x000D_
Nigeria operates a three tiered system of government consisting of Federal, State, and Local government branches. Extractive industry re
collected by the Federal government which, according to Nigeria's 1999 constitution (section 162, 3), is required to transfer a portion of
State and Local governments. In practice political concerns often interfere with the extent and timing of sub-national revenue transfers. S
government expenditures are almost entirely financed by these federal allocations. In July 2015, the Federation Account Allocation Com
the government agency responsible for disbursing these funds reported that 26.7 percent of federal revenues went to state government wh
was allocated to the local governments. The three tiers of government(federal, state and local) take from the oil revenue based on the rev
formula which is subjected to a review in every five years. The Constitution (Article 162.2) empowers the Revenue Mobilization Alloca
Commission (RMAFC) to determine and review the revenue allocation formula between central and sub-national government. For instan
realized N281.5 billion from oil revenue in the month of April 2016. The fund was divided as follows : Federal government 52.68 percen
percent and local governments 20.6 percent. The remaining 13 percent derivation of the revenue was allocated to oil producing States.
_x000D__x000D_
Section 162 of the 1999 Constitution, the provisions which governs sub-national revenue transfers in Nigeria, makes specific reference t
from the extractive sector. Adhering to this provision, the Nigerian government, remits 13 percent of oil revenues to oil producing states
the 'derivation principle'. The Allocation of Revenue Act 1982 (section 1) affirms this principle and further stipulates that the Federal, S
governments will respectively receive 56, 24, and 20 percent of the remainder of post-derivation extractive proceeds. The Nigeria's con
162.2) specifies that population, the equality of states, internal revenue generation, and land mass must all be taken into account when de
formula for oil revenue sharing. The Constitution (Article 162.2) empowers the Revenue Mobilization Allocation and Fiscal Commissio
determine and review the revenue allocation formula between central and sub-national government.
_x000D__x000D_
Nigeria's oil producing states are, by law, to receive no less than 13 percent of revenues from the oil extracted from their states. Section 1
paragraph 2) of Nigeria's 1999 constitution explicitly establishes this 'derivation principle' and specifies the above figure. Under Article 1
country's constitution, a minimum of 13 percent must be reserved for oil producing states.
_x000D__x000D_
The Allocation of Revenue (Federation Account, etc.) Act, 1982 (section 6, paragraph 3) specifies that allocations are to be paid into the
state.
_x000D__x000D_
The Nigerian government by Constitutional edict (section 162, subsection 2, paragraph 2) and based on the Allocation of Revenue Act 1
remits 13 percent of oil revenues to oil producing states in what is know as the 'derivation principle'. The Allocation of Revenue Act 198
further stipulates that the Federal, State, and Local governments will respectively receive 56, 24, and 20 percent of the remainder of post
extractive proceeds. Based on the same law, the specific allocation each state receives is determined by a calculus which accounts for the
'proportional area size' relative to the 'total area size of Nigeria' and on the determinations of each states' 'Social Development Factor' nee
health, water, and education.
_x000D__x000D_
The Nigerian government by Constitutional edict (section 162, subsection 2, paragraph 2) and based on the Allocation of Revenue Act 1
remits 13 percent of oil revenues to oil producing states in what is know as the 'derivation principle'. The Allocation of Revenue Act 198
further stipulates that the Federal, State, and Local governments will respectively receive 56, 24, and 20 percent of the remainder of post
extractive proceeds. Based on the same law, the specific allocation each state receives is determined by a calculus which accounts for the
'proportional area size' relative to the 'total area size of Nigeria' and on the determinations of each states' 'Social Development Factor' nee
health, water, and education.
_x000D__x000D_
The Federation Account Allocation Committee, the government body which implements the sub-national funds transfers, last published
reserves transferred to each tier of government in October 2020.
_x000D__x000D_
The Federation Account Allocation Committee, the government body which implements the sub-national funds transfers, last published
reserves transferred to each tier of government in October 2020.
_x000D__x000D_
No, disbursements by revenue stream have not been made and are not required. The Nigerian government by Constitutional edict (sectio
2, paragraph 2) and based on the Allocation of Revenue Act 1982 (section 1) specifics the arrangements through which extractive and ot
shared from the Nigerian Federation Account (its Federal Treasury). These laws make no mention, however, of how allocations might be
specific revenue streams. There is no indication that a publicly documented policy to this effect exists.
_x000D__x000D_
The Allocation of Revenue (Federation Account, etc.) Act (section 9) requires that the Accountant General of The Federation make an an
report of revenue allocation to state governments before both houses of the National Assembly 'not later than ninety days following the e
financial year.' .
There has been no such audut conducted.
_x000D__x000D_
Nigeria has a number of natural resource funds: 1. Natural Resource Development Fund 2. Nigeria Sovereign Wealth Fund 3. Excess Cr
Equalization Fund
Section 34 c of the Nigerian Soverign Investment Authority Act, provides that the Board can only unanimoulsy declare sitribution out o
cuncommitted funds provided that such distribution shall not be eqalu to moe than 60% of the profit of the Authority as the the time of d
No law or policy specifically requires either of these things and we have not seen evidence that either are done consistently in practice--e
annual appropriations process or when creating the MTEF.
The NSIA Act contains numeric rules for deposits into each of the Authority's three funds.
Act 2007 stipulates that revenue in excess of a pre-determined

commodity price should be saved in a Consolidated Revenue Fund at the
Central Bank, and to be invested by the Bank in consultation with the
Minister of Finance, State Commissioners of Finance and local government treasurers.Specifically, the law states that government canno
“unless the reference commodity price falls below the pre-determined level for a period of three consecutive months.”
The Nigeria Soverign Investment Authority that manages the Sovereign Wealth Fund in its last Annual Report 2018 specified the size of
US$2.44 billion. And in a statement on its website reported fund size to be US$351 million as at 31st December 2019.
The Nigeria Soverign Investment Authority that manages the Sovereign Wealth Fund in its last Annual Report 2018 specified the deposi
withdrawals as it seems there were no withdrawals from the fund in that year.
In April 2020 The President approved the ever 1st withdrawal of US$150million from the Soverign Wealth Fund to help the governmen
emerging fiscals risks which the coronavirus pandemic has caused and to support the June 2020 Federation Accounts and Allocation Com
disbursement. This withdrawal is not above the 60% requirement of the Law. The withdrawal reduces the value of funds under managem
US$201 million from US$351 million as at 31st December 2019. The US$351million is comprised of core contributions of US$300 mil
of returns earned. The Stabilisation Fund allocation is 20% of NSIA overall funds under management.
The last Annual Report from the Authroity is 2018 so there in not updated information to help in answering this question.
The Nigerian Sovereign Investment Act actually grants the authority the power or permissions to invest realised proceeds into Future G
Stabilisation Fund respectively. See section 39 to 38 of the Act.
The Law does not have any clear prohibitions on certan assests or investment types.
In the 2018 Annual Report the Nigerian Sovereign Investment Authority reported The Stabilisation Fund (SF) realised an 11.5% annual
FGF realised a 3.3%_x000D__x000D_
return. The Nigeria Infrastructure Fund’s (NIF) 13.8% return exceeded that of the two_x000D__x000D_
other funds.
The Sovereign Investment Authority 2018 Annual Report and 2019 Consolidated and Separate Financial Statements lists the assets held
management, direct investments in Agriculture, Health, Education and Infrstructure Investment.
See 2018 Annual Report it includes the following Financial assets measured at amortised cost_x000D__x000D_
Eurobonds 10,260,970 – – 10,260,970_x000D__x000D_
Nigerian treasury bills 3,984,976 – – 3,984,976_x000D__x000D_
Open Market Operations bills (OMO bills)
In April 2020 The President approved the ever 1st withdrawal of US$150million from the Soverign Wealth Fund to help the governmen
emerging fiscals risks which the coronavirus pandemic has caused and to support the June 2020 Federation Accounts which was all capt
N10.51TRN revised Nigeria Bugdet 2020
No evidence found that the fund invested in non-allowed asset classes.

The Nigeria Sovereign Investment Authority Act that created the NSIA that is mandated by law to manage the Sovereign Wealth Fund o
section 39 to 47 for the creation of a Future Generation Fund, Nigeria Infrastructure Fund and Stabilisation Fund. These sections howeve
pprvide for rules that limit asset class or investment types. It however emphasizes that the funds whould be invested prudently and in aw
overall obejctives and alos evaluated as stricty as international investments and boad risk-weighted ptential benefits to the Fedeartion.
Sec 37 of the Nigeria Investment Authority Act requires the Authority not later than 3 months after each financial year to submit an Ann
President, Minister, Nationan and State Assembly and National Economic Council.
Section 37 (2) and (3) of the Nigeria Sovereign Authorty Act requires for the NSIA to publicly disclose the Annual Report and Financial
publish them in 2 most widely circulated newspapers in Nigeria.
Yes the Nigeria Sovereign Investment Authority Act Sect 38 (1) and (2) requires the Authority to carry out both an internal and external
internationally recognized audit firm and as per International Accountings Standards. .
Section 37 ( (1) of the NSIA Act requires the Authority to present the Annual Report not later than 3 months after the finanancial year to
State Asseembly.
Yes the Nigerian Sovereign Authority that is mandated to manage the Soverign Wealth Fund publishes its Annual Reports on its website
published report is 2019 in its Consolidated and Separate Financial Statements as at December 2019
Yes they were by PricewaterhouseCoopers
The NSIA publicly announced its 2019 Annual Report and Financial Statements and as reuired by law it presents the same report to the
Assembly.
The Nigerian Oil and Gas Content Development Act of 2010 has provisions to enhance local participation in all aspects of oil operations
The Nigerian Oil and Gas Content Development Act of 2010 has provisions to enhance local participation in all aspects of oil operations
following: 65 percent of divers in offshore energy projects must be Nigerian; 60 percent of steel ropes used in projects must be made loc
awarded in excess of $100 million must include a “labor clause,” mandating the use of minimum percentage of Nigerian labor or the use
companies of a minimum size.
There is no domestic supply obligation for oil but NNPC, the NOC, owns and operates four refineries and several petrochemical plants:
https://www.nnpcgroup.com/NNPC-Business/Midstream-Ventures/Pages/Refineries-and-Petrochemicals.aspx
The National Domestic Gas Supply and Pricing Policy 2008 and accompanying regulations introduces a gas DSO for all petroleum prod
2). It states that the government will announce the domestic demand requirement and allocate a supply obligation to each producer on an
price for DSO gas will be set by the government.
The National Gas Policy 2017 reinforces the requirement for producers to comply with the DSO:
https://nairametrics.com/wp-content/uploads/2017/07/National-Gas-Policy-Approved-By-FEC-in-June-2017.pdf
There is no domestic supply obligation for oil but NNPC, the NOC, owns and operates four refineries and several petrochemical plants:
https://www.nnpcgroup.com/NNPC-Business/Midstream-Ventures/Pages/Refineries-and-Petrochemicals.aspx
The National Domestic Gas Supply and Pricing Policy 2008 and accompanying regulations introduces a gas DSO for all petroleum prod
2). It states that the government will announce the domestic demand requirement and allocate a supply obligation to each producer on an
price for DSO gas will be set by the government.
The National Gas Policy 2017 reinforces the requirement for producers to comply with the DSO:
https://nairametrics.com/wp-content/uploads/2017/07/National-Gas-Policy-Approved-By-FEC-in-June-2017.pdf
The Nigeria Oil and Gas Development Content Act 2010, section, only requires submission of local procurement statistics to the authori
require the authority to publish this information.
The Nigeria Oil and Gas Development Content Act 2010, section, only requires submission of local procurement statistics to the authori
require the authority to publish this information.
The foundation for The Nigeria Content Development Monitoring Board (NCDMB) was laid in 2001 when former President Olusegun O
inaugurated the Presidential Committee on Local Content in the Oil and Gas Industry. The president mandated the Nigerian National Pet
Corporation (NNPC) to drive the policy and set certain targets. However there isnt any baseline information shared publicly that informe
policy and legislation.
The Nigerian Conetnt Development and Monitring Board as mandated by the Nigerian Oil and Gas Industry Content Development Act,
operators to submit all Applicable Statutory Reports As Indicated In The Relevant Sections Of The Nigerian Oil And Gas Industry Cont
(NOGICD) Act, 2010. However the NCDMB does not publish this submitted reports on its website.
The Nigerian Conetnt Development and Monitring Board as mandated by the Nigerian Oil and Gas Industry Content Development Act,
operators to submit all Applicable Statutory Reports As Indicated In The Relevant Sections Of The Nigerian Oil And Gas Industry Cont
(NOGICD) Act, 2010. However the NCDMB does not publish this submitted reports on its website.
No rules require publication of such statistics. The Nigerian Oil and Gas Indutry Content Development Act, 2010 requires eeach operato
board an annual content performance report covering all projects and activities for year uner review. However the Board has not pulished
on their website or elsewhere hennce there is no publicly available information on processing statistics.
No rules require publication of such statistics.
The Nigerian Oil and Gas Indutry Content Development Act, 2010 requires eeach operator to submit to the board an annual content perf
covering all projects and activities for year uner review. However the Board has not pulished any of this reports on their website or elsew
is no publicly available information on domestic suplly statistics. Section 61 does provide for p rocurement achievement in terms of qua
locally
manufactured materials and materials of foreign origin.
No evidence of such a baseline assessment was found in the public domain.

As stated above the foundation for The Nigeria Content Development Monitoring Board (NCDMB) was laid in 2001 when former Presi
Obasanjo inaugurated the Presidential Committee on Local Content in the Oil and Gas Industry. The president mandated the Nigerian N
Corporation (NNPC) to drive the policy and set certain targets. However there isnt any baseline information shared publicly that informe
policy and legislation including any baseline informating forward linkages.
The 2019 Nigeria National Petroleum Corporation Annual Statistical Bulleting includes aggregate processing statistics in tables 15 and 2
NNPC's Annual Statistical Bulletins (latest 2019) contain per-company statistics for oil and gas supplied to the domestic market, both by
and private companies.
No such rules exist. The Nigerian governmenthas made efforts to apply beneficial ownership requirements to any company holding a go
as part of its implementation of the Open Contracting Data Standard for its public procurement process. In 2020 President Muhammadu
new beneficial ownership registry into law as part of the Companies and Allied Matters Act, 2020 (CAMA). However the Act does not e
for supplier identities in the extractive industry.
The Nigerian governmenthas made efforts to apply beneficial ownership requirements to any company holding a government contract as
implementation of the Open Contracting Data Standard for its public procurement process. In 2020 President Muhammadu Buhari signe
beneficial ownership registry into law as part of the Companies and Allied Matters Act, 2020 (CAMA). However the Act does not explic
supplier identities in the extractive industry.
No company or regulator has ever published any information about the idientity of its suppliers.
No beneficial ownership informaion on suppliers in the extractive industry had even been published either by the companies themselves,
regulators.
Nigeria is a signatory to the United Nations Framework Convention on Climate Change and has also committed itself in the Paris Accor
national GHG inventory. The Federal Government of Nigeria has developed the National Renewable Energy and Energy Efficiency Poli
NREEEP targets can be summarised as follows: Short term (2015)- 5, 15, 117 MW of biomass, wind, and solar (PV and CSP) electricity
Medium term (2020)- 57, 632, 1343 MW of biomass, wind, and solar (PV and CSP) electricity respectively and, Long term (2030)- 292,
of biomass, wind, and solar (PV and CSP) electricity respectively
In 2005 a presidential directive was given to NNPC for exploration of Renewable Energy. After the formulation of the Renewable Energ
NNPC set up the Renewable Energy Division and started off plans to invest in Biofuel.
The NNPC Annual Statistics Bulletin only list the number of exploration and appraisal activities carried out in the year but does not disc
expenditure invovled in these projects.
The NNPC Annual Statistics Bulletin only list the number of exploration and appraisal activities carried out in the year but does not disc
expenditure invovled in these projects.
NNPC does not publish this infromation.
NNPC does not publish this infromation.
NNPC does not publish any information on estimates for fossil fuel prices. The Annual Stastics Bulleting only published projections on
capacity.
Nigeria Government cancelled the subsiidey program in June 2020 prior to this the government had adopted a price modulation strategy
they had no budget allocation for the subsidy. This situation caused NNPC to cover the associated costs or the subsidy with underrecove
reported in its montly financial resports.
The government only publishes the gas flare tracker.
the Nigeria Gas Flare tracker published the emissions generated by flaring by project, location and state.
https://resourcedata.org/document/rgi21-1999-constitution-of-the-federal-republic-of-nigeria
https://resourcedata.org/document/rgi21-the-petroleum-act-1969
https://resourcedata.org/document/rgi21-nnpc-2019-annual-statistical-bulletin
https://resourcedata.org/document/rgi21-2018-department-of-petroleum-resources-nigerian-oil-and-gas-industry-annua
https://resourcedata.org/document/rgi21-guidelines-for-the-award-and-operations-of-marginal-fields-2020
https://resourcedata.org/document/rgi21-petroleum-act-chapter-p10-chapter-350-lfn1990-laws-of-the-federation-of-nige
https://resourcedata.org/document/rgi21-nnpc-awards-new-crude-oil-lifting-contracts-to-21-firms
https://resourcedata.org/document/rgi21-nigerias-code-of-conduct-bureau-and-tribunal-act-2004
https://resourcedata.org/document/rgi21-companies-and-allied-matters-act-2020
https://resourcedata.org/document/rgi21-guidelines-for-the-award-and-operations-of-marginal-fields-2020
https://resourcedata.org/document/rgi21-daily-trust-newspapers-article
https://resourcedata.org/document/rgi21-oil-and-gas-regulation-in-nigeria-overview
https://resourcedata.org/document/rgi21-the-deep-offshore-and-inland-basin-product-sharing-contract-law-as-ammende
https://resourcedata.org/document/rgi21-nnpc-financial-and-operations-report-june-2020
https://resourcedata.org/document/rgi21-neiti-act-2017
https://resourcedata.org/document/rgi21-neiti-oil-and-gas-audit-report-2018
https://resourcedata.org/document/rgi21-federal-inland-revenue-services-firs-total-tax-revenue-collection-oil-and-nonoil
https://resourcedata.org/document/rgi21-petroleum-profit-tax-act-cap-354
https://resourcedata.org/document/rgi21-oil-block-allocation-to-companies-backinrights-regulations-2019
https://resourcedata.org/document/rgi21-personal-income-tax-law_x000D__x000D_https://resourcedata.org/document/
https://resourcedata.org/document/rgi21-the-deep-offshore-and-inland-basin-product-sharing-contract-law-as-ammende
https://resourcedata.org/document/rgi21-treasury-single-account-epayments
https://resourcedata.org/document/rgi21-the-federal-inland-revenue-service-establishment-act
https://resourcedata.org/document/rgi21-the-federal-inland-revenue-service-establishment-act
https://resourcedata.org/document/rgi21-firs-publication-page
https://resourcedata.org/document/rgi21-eiti-board-decision-on-nigerias-validation
https://resourcedata.org/document/rgi21-environmental-impact-assessment-act-no86-1992
https://resourcedata.org/document/rgi21-nigerias-land-use-act-1991
https://resourcedata.org/document/rgi21-nnpc-faac-report-october-2020
https://resourcedata.org/document/rgi21-nigerian-national-petroleum-corporation-act-cap-123-2004
https://resourcedata.org/document/rgi21-nnpc-group-audited-financial-statements-2019
https://resourcedata.org/document/rgi21-crude-oil-lifting-profile-september-2020
https://resourcedata.org/document/rgi21-nnpc-website
https://resourcedata.org/document/rgi21-nigeria-fiscal-responsibility-act
https://resourcedata.org/document/rgi21-nigeria-2020-appropriation-act
https://resourcedata.org/document/rgi21-medium-term-expenditure-framework-and-fiscal-strategy-paper-2020-2022
https://resourcedata.org/document/rgi21-national-budget-of-nigeria
https://resourcedata.org/document/rgi21-debt-profile
https://resourcedata.org/document/rgi21-debt-profile
https://resourcedata.org/document/rgi21-allocation-of-revenue--federation-accunt-etcact-1982
https://resourcedata.org/document/rgi21-federation-accounts-alllocation-committee-october-2020-disbursement
https://resourcedata.org/document/rgi21-federation-accounts-alllocation-committee-october-2020-disbursement
https://resourcedata.org/document/rgi21-nigerian-sovereign-investment-authority-act
https://resourcedata.org/document/rgi21-fiscal-responsibility-act-2007
https://resourcedata.org/document/rgi21-nsia-annual-report-2018
https://resourcedata.org/document/rgi21-nsia-press-release
https://resourcedata.org/document/rgi21-nigeria-2020-revisied-appropriation-act
https://resourcedata.org/document/rgi21-nsia-press-release-03072020
https://resourcedata.org/document/rgi21-nigerian-oil-and-gas-industry-content
Peru (mining)
2017 RGI Score
1.1 Licensing 59
1.1.2 Cadaster 80
1.2 Taxation 64
1.2.5d 100
1.3 Local impact 82
3.4 Rule of law 57
3.7 Open data 39
PERFORMANCE BANDS
Good Scores over 75
Poor Scores 30-44
64 5
Information only .
Information only .
Information only .
87 17
80 0
100 20
80 30
100 20
100 80
100 0
100 0
100 0
0 0
0 0
. .
. .
. .
0 0
0 0
. .
. .
75 0
100 0
0 0
100 0
100 0
100 0
100 0
100 0
100 0
50 15
100 80
0 -50
50 0
100 0
0 0
100 0
100 0
75 0
100 0
50 0
Information only .
Information only .
86 22
Information only .
93 0
100 0
100 0
80 0
80 0
50 0
100 0
90 0
100 50
100 50
77 -6
80 -20
100 0
50 0
100 0
100 0
100 0
. .
100 0
. .
Information only .
67 34
100 0
0 0
100 100
100 100
100 100
70 0
70 0
70 0
79 -3
100 0
100 0
100 0
100 .
100 .
100 0
100 0
100 .
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
0 0
0 0
50 -25
50 -50
50 0
. .
Information only .
Information only .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
78 21
99 29
95 95
100 100
100 100
80 80
100 100
100 0
100 0
100 0
100 50
. .
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 0
62 31
Information only .
Information only .
Information only .
100 100
100 100
100 0
100 0
100 0
100 0
100 0
100 0
100 0
100 100
100 100
0 0
0 0
73 4
Information only .
67 0
100 0
0 0
100 0
100 0
100 0
100 0
100 0
100 0
50 0
0 0
100 0
80 -20
100 0
100 0
100 0
0 .
100 0
75 12
100 0
100 0
100 50
0 0
67 34
100 0
100 100
0 0
72 10
82 2
70 11
89 4
56 -1
58 2
69 14
79 40
Peru (mining)



follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license

cover areas/blocks?

given area/block?

licensing process?
terms?



processes?


negotiation rules?



blocks allocated?







companies?














companies?
companies ?


shares?



companies?






disclosed?

disclosed?

disclosed?

disclosed?

development?


plans?


adhered to?

use?









servicing)?


timeframe?




volume?

volume?


government?

by the SOE?



by the SOE?

ventures?

in joint ventures?



conduct?


exports?

readable?


fiscal rule?

audit timeframe?



expenditures?

received?

national debt?



areas?

government?

resource revenues?


stream?







fund?

report?





held?



financial reports?








cover?












identities?


provision?

expenditure


projects?


the sector?
2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
elements.
elements.


format only.
negotiable terms.
negotiable terms.
A = Yes, the law requires the licensing authority to publicly disclose the rules governing the D .
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
A = Yes, senior public officials have publicly disclosed their financial holdings in extractive A 100
known cases.
cases.
to 2019.
C = An SOE.

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
A = Yes, the law specifies the level of state equity in extractive companies. D .
companies.
shares.
authority.
retained by SOEs.
companies.
2016 EITI Standard.




disclosed.
known exceptions.
plans.
plans.
A = Yes, the law specifies procedures governing the resettlement of land users when project B 50
government.
controlling) share.
companies.
companies.
SOE.
2018.
2018.
operations.
operations.
external body.
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
for each sale.
in the aggregate.
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
and exports.
documentation.

JSON).
to the fiscal rule.

governments.
governments.
transferred.
2018.
stream.

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
A = Yes, the legislature has reviewed the fund's annual financial reports, with no known C 0
exceptions.
prior to 2019.
enter details.

A = Yes, rules require public reporting of local procurement statistics, disaggregated by project. C 50

company.
country.

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
company.
country.
to 2019.
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. B .
B = No.
2018.

2020.
2021 Criteria


process.

XLS).
elements.
details online.

areas/blocks.
areas/blocks.

all known cases.

Yes, senior public officials have publicly disclosed their financial holdings in
extractive companies, with no known exceptions.
any known cases.
licences/contracts.

government.


XLS).

CSV, TSV or JSON).

2020.
companies.
companies.

tax authority.
authority.
2017 or 2018.


publicly disclosed.

management plans.

Yes, a publicly documented policy specifies procedures governing the

resettlement of land users when project development interferes with their
access to or use of land.
publicly available.

XLS).
received.

revenues.

2019 or 2020.

the fund.
fund.
investment types.
report.
report.
audited.
reports.
No, the legislature failed to review the fund's annual financial reports in one
or more cases.

Yes, rules require public reporting of local procurement statistics, in the

Yes, rules require public reporting of local employment statistics, in the


identities.


identities.
Yes.
No.
2021 Justification
La Constitución Política del Perú de 1993 utiliza el criterio de propiedad estatal del subsuelo. Establece en su artículo 66º que “Los recur
renovables y no renovables, son patrimonio de la nación. El Estado es soberano en su aprovechamiento”
El Instituto Geológico Minero y Metalúrgico - INGEMMET, de acuerdo al Decreto Supremo Nº 008-2007-EM, tiene por finalidad trami
de concesiones mineras, en aplicación del Procedimiento Ordinario Minero establecido en la Ley General de Minería.
El otorgamiento de licencias/contratos por parte del Gobierno se realiza en el marco del capítulo 3 de la Ley General de Minería, Decreto
109, y del artículo 43 de la Ley de Promoción de Inversiones en el Sector Minero, Decreto Legislativo Nº 708. Por otro lado, el Decreto
2020-EM, Decreto Supremo que aprueba el Reglamento de Procedimientos Mineros, señala en su artículo 22 que "la recepción de los pe
concesión minera se efectúa en estricto orden de llegada de los administrados a las Oficinas respectivas."
En el Anuario Minero 2019, el Ministerio de Energía y Minas (MINEM) publicó las reservas mineras agregadas correspondientes al año
minerales como cobre, plata, oro, zinc, molibdeno, plomo y estaño. Asimismo, se registran las reservas mineras agregadas 2009 - 2018 y
las reservas mineras 2018 por regiones y por tipo de metal. Es importante mencionar que el Anuario Minero se publica desde 2001 y su e
encuentra a cargo de la Dirección de Promoción Minera, adscrita a la Dirección General de Minería del Ministerio de Energía y Minas (M
tiene por función de acuerdo al ROF del ministerio, la administración y consolidación de las estadísticas mineras.
En el Anuario Minero 2019, publicado en 2020, el Ministerio de Energía y Minas (MINEM) publicó las reservas mineras agregadas corr
2019 en cuanto a minerales como cobre, plata, oro, zinc, molibdeno, plomo y estaño.
El Ministerio de Energía y Minas (MINEM) publicó los datos de reservas mineras nacionales en el Anuario Minero 2019, el cual es un d
formato PDF. Además publicó el Anexo Estadístico de dicho documento en formato XLSX.
El Catastro Minero a cargo del Instituto Geológico Minero y Metalúrgico (INGEMMET) posee un registro territorial de la ubicación de
como información detallada de las mismas. El Catastro Minero se encuentra publicado en la web: https://geocatmin.ingemmet.gob.pe/ge
El Catastro Minero se encuentra disponible en línea a través del portal: https://geocatmin.ingemmet.gob.pe/geocatmin/
El Catastro Minero provisto por el Instituto Geológico Minero y Metalúrgico (INGEMMET) incluye información tanto sobre las zonas o
como no asignados, estos últimos aparecen como zonas que no cuentan con información.
En la información de las zonas o bloques provistos en el Catastro Minero del Instituto Geológico Minero y Metalúrgico (INGEMMET) s
porcentaje de participación de las empresas en las concesiones al interior de su Reporte de Derecho Minero.
La Ley General de Minería establece una regulación exhaustiva del proceso de concesión de licencias, que a su vez se complementa con
Procedimiento Minero y los reglamentos administrativos relacionados (a saber, el Texto Único de Procedimientos Administrativos o TU
presentan una imagen completa del proceso de concesión de licencias, o proceso de otorgamiento de concesiones como se conoce en Per
momento especifican criterios mínimos por los cuales las empresas pueden optar a una concesión minera. Las tres regulaciones solo requ
personas o empresas presenten lo siguiente: 1) datos personales o legales del solicitante (s), 2) detalles geográficos de la concesión en cu
declaración legal de la intención del solicitante de realizar actividades mineras, y 4) pago de tasas administrativas ".
En el marco normativo peruano, especialmente en cuanto a la Ley General de Minería, los derechos mineros son garantizados a través de
cuales son otorgadas bajo el criterio de orden de llegada en el marco de un proceso administrativo. Esto significa que los individuos (com
naturales) realizan solicitudes a la administración pública bajo una serie de criterios predefinidos. Estas son aceptadas o denegadas por d
funcionario que verifica el cumplimiento de los requisitos para el otorgamiento de concesiones. Este proceso se realiza sin que medie pa
de otras instancias del Estado. En consecuencia, los términos para el otorgamiento de concesiones no se negocian ni se licitan. La Ley G
no hace referencia a términos de negociación o licitación. En ese sentido, se realizaron búsquedas usando las palabras “negociación”, “su
“postulación” y “oferta”, sin resultados. Todas las concesiones tienen un tiempo de vigencia indefinido y están sujetas al pago de una tas
de Inversionistas publicado por la Asociación Nacional de Minería explica que "Las concesiones son irrevocables, en tanto el titular cum
obligaciones que la legislación minera exige para mantener su vigencia. Entre dichas obligaciones se encuentra el pago de un Derecho de
partir del año en que se hubiera formulado el petitorio y mientras se encuentre vigente la concesión.". Todas las reglas fiscales son determ
gobierno a través de la ley y se aplican a todas las concesiones equitativamente, aunque con la excepción de aquellas concesiones que ha
Contratos de Garantía y Promoción de la Inversión de forma voluntaria.
Dado que en el Perú no existe un proceso de licitación competitivo, sino que las licencias (concesiones) se otorgan como un procedimein
esta pregunta no se aplica. No existen reglas de subasta o negociadción. Solo después de que la concesión es otorgada hay requerimiento
la exploración y extracción.
El Instituto Geológico Minero y Metalúrgico (INGEMMET) está adscrito al Ministerio de Energía y Minas (MINEM). En el marco insti
no se registra la existencia de alguna empresa de propiedad del Estado (EPE) en el sector minería.
En 2017, el Reporte de Evolución de Concesiones Mineras de la ONG peruana Cooperacción, señala que en Perú se ha producido un inc
considerable en el número de concesiones mineras, entre otras razones “debido al escaso filtro que existe para acceder a una concesión m
el Manual de Inversiones Mineras 2018 publicado por la Sociedad Nacional de Minería, Petróleo y Energía no señala cambios en los req
solicitar concesiones mineras. Los requerimientos incluyen información general acerca del aplicante (RUC, domicilio, etc.) y el terreno e
criterios predefinidos que las empresas deben cumplir para participar en los procesos de otorgamiento de licencia. Estos requisitos gener
en la página web de INGEMMET, sección trámites.
En el marco normativo peruano, especialmente en cuanto a la Ley General de Minería, los derechos mineros son garantizados a través de
cuales son otorgadas bajo el criterio de orden de llegada en el marco de un proceso administrativo. Esto significa que los individuos (com
naturales) realizan solicitudes a la administración pública bajo una serie de criterios predefinidos. Estas son aceptadas o denegadas por d
funcionario que verifica el cumplimiento de los requisitos para el otorgamiento de concesiones. Este proceso se realiza sin que medie pa
de otras instancias del Estado. En consecuencia, los términos para el otorgamiento de concesiones no se negocian ni se licitan. La Ley G
no hace referencia a términos de negociación o licitación. En ese sentido, se realizaron búsquedas usando las palabras “negociación”, “su
“postulación” y “oferta”, sin resultados. Todas las concesiones tienen un tiempo de vigencia indefinido y están sujetas al pago de una tas
de Inversionistas publicado por la Asociación Nacional de Minería explica que "Las concesiones son irrevocables, en tanto el titular cum
obligaciones que la legislación minera exige para mantener su vigencia. Entre dichas obligaciones se encuentra el pago de un Derecho de
partir del año en que se hubiera formulado el petitorio y mientras se encuentre vigente la concesión.". Todas las reglas fiscales son determ
gobierno a través de la ley y se aplican a todas las concesiones equitativamente, aunque con la excepción de aquellas concesiones que ha
Contratos de Garantía y Promoción de la Inversión de forma voluntaria.
Dado que en el Perú no existe un proceso de licitación competitivo, sino que las licencias (concesiones) se otorgan como un procedimein
esta pregunta no se aplica. No existen reglas de subasta o negociadción. Solo después de que la concesión es otorgada hay requerimiento
la exploración y extracción.
La Ley General de Minería, en la modificación realizada por el artículo 43 de la Ley de Promoción de Inversiones en el Sector Minero, D
Nº 708, determina que "el Registrador entregará al nuevo peticionario avisos para su publicación, por una sola vez, dentro de los treinta d
recepción, en el diario oficial "El Peruano" y en otro periódico de la capital de provincia en que se encuentre el área solicitada. En este ú
existir diario, se recurrirá a fijar avisos por siete (07) días útiles en la Oficina Regional de Minería respectiva.". Posteriormente, fija que
sesenta días contados a partir de la última publicación o de la notificación a los titulares de petitorios anteriores, lo que ocurra último, de
oposición, se entregará los actuados a la Oficina de Concesiones Mineras, para su evaluación."
La Ley General de Minería, en la modificación realizada por el artículo 43 de la Ley de Promoción de Inversiones en el Sector Minero, D
Nº 708, no obliga al Registrador a publicar en ningun medio oficial la identidad de los ganadores de las concesiones. El Procedimiento O
con la resolución de impugnaciones por parte de la autoridad administrativa correspondiente señalando que "consentida o ejecutoriada qu
de otorgamiento del título de la concesión, se procederá a solicitud del interesado, a su inscripción, fecha a partir de la cual el nuevo con
aptitud de ejercer los derechos que le otorga el título y de cumplir las obligaciones de trabajo inherentes al mismo.".
El artículo 43, inciso f, de la Ley de Promoción de Inversiones en el Sector Minero, Decreto Legislativo Nº 708, precisa que "mensualme
Público de Minería publicará la relación de concesiones mineras cuyos títulos hubieren sido aprobados el mes anterior". Ello se realiza a
Minero administrado por el Instituto Geológico Minero y Metalúrgico (INGEMMET).
En el Decreto Supremo que aprueba el Reglamento de Procedimientos Mineros (DS 020-2020) aprobado en junio del 2020, en su artícul
"Contenido de la publicación del título de concesión", que establece que, para efectos de lo dispuesto en el artículo 124 de la LGM, el IN
Gobierno Regional competente, bajo responsabilidad, dentro de los primeros quince (15) días calendario de cada mes, publica en el Diar
Peruano’’ la relación de las concesiones mineras cuyos títulos hubieren sido otorgados durante el mes inmediato anterior. Dicha relación
siguiente información: a. Nombre de la concesión minera; b. Código Único; c. Nombres y apellidos o denominación social del titular; d.
WGS84 precisando el sistema geodésico de la concesión otorgada; e. Código y nombre de los petitorios o concesiones mineras, cuyo res
consignado en el título. f. Número y fecha de la Resolución de otorgamiento del título.
La Ley General de Minería, en la modificación realizada por el artículo 43, inciso g, de la Ley de Promoción de Inversiones en el Sector
Legislativo Nº 708, establece que "contra la resolución del Jefe del Registro Público de Minería cabe recurso de revisión ante el Consejo
se interpondrá dentro de los quince (15) días siguientes a la publicación a que se refiere el inciso anterior, con cuya resolución concluye
administrativa. La resolución del Consejo de Minería podrá contradecirse ante el Poder Judicial, en acción contencioso-administrativa, d
(30) días siguientes a su notificación a las partes. El título de la concesión y los derechos adquiridos con dicho título, no podrán ser impu
Poder Judicial por ninguna causa, después de vencido el plazo a que se refiere el párrafo anterior."
El portal web del Diario El Peruano, medio de comunicación oficial del Gobierno, posee una sección exclusiva para dar seguimiento a to
publicaciones realizadas sobre concesiones mineras, comprobándose el registro de información sobre nuevos petitorios de concesión min
actual, 18 de agosto de 2020. El enlace de consulta es el siguiente: https://diariooficial.elperuano.pe/Concesiones
El Instituto Geológico Minero y Metalúrgico publicó efectivamente la lista de las concesiones otorgadas de manera mensual hasta el mes
2019.
El Instituto Geológico Minero y Metalúrgico publicó efectivamente la lista de las concesiones otorgadas de manera mensual hasta el mes
2019, en ella se registraron las siguientes variables en cada caso: A) Nombre de la Concesión; B) Código; C) Nombre del Titular; D) Nu
Resolución Jefatural; E) Zona; F) Coordenadas Utm (Datum Psad56 o Wgs84 según fecha de formulación), de los vértices expresados en
portal web de consulta es el siguiente: https://www.ingemmet.gob.pe/en/concesiones-otorgadas
Con la emisión del Decreto de Urgencia Nº 020-2019, se estableció la obligatoriedad de la presentación de la Declaración Jurada de Inte
Público, un documento que tiene por finalidad transparentar información relevante de los sujetos obligados, para la detección y prevenci
intereses, como requisito indispensable para el ejercicio del cargo o función pública. Respecto al contenido de la Declaración Jurada de I
requiere del funcionario público difundir su información personal de empresas, sociedades u otras entidades públicas o privadas, en las q
clase de participación patrimonial o similar; constituidas en el país o en el exterior. Los cargos sujetos a esta disposición son: a) Presiden
Vicepresidentes de la República, b) Congresistas de la República y sus asesores; c) Ministros y Viceministros de Estado, prefectos y sub
Presidente y miembros del Consejo Ejecutivo del Poder Judicial, así como jueces supremos y superiores y jueces especializados, mixtos
titulares, provisionales y supernumerarios; así como otros integrantes del Sector Público._x000D__x000D_
_x000D__x000D_
Por otro lado, El artículo 60 de la Ley General de Minería determina que los altos funcionarios públicos "no podrán ejercer actividades d
minera durante el ejercicio de sus funciones o empleos". El artículo 61 de la citada Ley establece que las autoridades políticas y los miem
Fuerzas Armadas y Fuerzas Policiales no podrán ejercer actividades de la industria minera en el territorio de su jurisdicción. El artículo 6
prohibición también a sus cónyuges y parientes dependientes economicamente de estos funcionarios públicos. Sin embargo, dichas proh
vigencia cuando los derechos mineros se obtuvieron con anterioridad o posterioridad al ejercicio del cargo público. No se requiere expre
divulgación pública de dichos derechos.
En 2018, se aprobó el Decreto Legislativo Nº 1372, Decreto Legislativo que regula la obligación de las personas jurídicas y/o entes juríd
identificación de los beneficiarios finales. La data principalmente es compartida entre la Superintendencia de Bancos y Seguros y AFP (U
Inteligencia Financiera), la Superintendencia de Mercado de Valores (SMV) y la Superintendencia Nacional de Administración Tributar
El marco normativo no exige la divulgación pública de la información referente a los beneficiarios finales de las empresas extractivas. A
27806, Ley de Transparencia y Acceso a la Información Pública, considera como una excepción al ejercicio del derecho de solicitud de i
a aquellos datos protegidos por el secreto bancario, tributario, comercial, industrial, tecnológico y bursátil que están regulados, unos por
artículo 2 de la Constitución, y los demás por la legislación pertinente (artículo 17 del Decreto Supremo Nº 021-2019-JUS). Por otro lad
TUO del Código Tributario (Decreto Supremo Nº 133-2013-EF) señala que "tendrá carácter de información reservada, y únicamente pod
la Administración Tributaria, para sus fines propios, la cuantía y la fuente de las rentas, los gastos, la base imponible o, cualesquiera otro
ellos, cuando estén contenidos en las declaraciones e informaciones que obtenga por cualquier medio de los contribuyentes, responsables
Finalmente, la hoja de ruta EITI de 2016 sobre la publicación de beneficiarios reales no fue cumplida (las actividades de difusión debería
hasta 2019). El Decreto Supremo 003-2019-EF no incluye provisiones que obliguen (o permitan) la publicación de la información. Solo
declaraciones se entreguen a la SUNAT (los administrados, deben presentar a la SUNAT las declaraciones informativas para el cumplim
asistencia administrativa mutua, en la forma, plazo y condiciones que se establezca mediante Resolución de Superintendencia).
En efecto, la base de datos de las Declaraciones Juradas de Intereses reguladas por el Decreto de Urgencia N° 020-2019, registran inform
participación patrimonial o similar de los funcionarios públicos en empresas. Por ejemplo, la Declaración del ex ministro de Energía y M
Ísmodes señala al 3 de diciembre de 2019 que participó con porcentajes del 4% en las empresas SIERRA ANTAPITE SAC y SIERRA P
rubro es actividades mineras. Asimismo, la ex ministra de Energía y Minas, Susana Vilca Achata, señaló al 16 de julio de 2020, tener un
98% en acciones de la empresa SVA CONSULTING GEOLOGY AND MINING S.A.C. - SVA CONSULTING S.A.C, dedicada al rub
_x000D__x000D_
_x000D__x000D_
Enlaces de Interés: _x000D__x000D_
Francisco Ísmodes: https://dji.pide.gob.pe/consultas-dji/descarga.php?cod=24379&llave=WTHZFU3P&idet=1_x000D__x000D_
Susana Vilca Achata: https://dji.pide.gob.pe/consultas-dji/descarga.php?cod=35655&llave=WRRS5GZE&idet=1
De todas las agencias de gobierno que regulan y supervisan la industria minera, ninguna de ellas ha revelado la lista de los nombres de lo
finales, ni antes ni después del año 2019. Estas agencias son: El INGEMMET (Instituto Geológico, Minero y Metalúrgico), Osinergmin
Supervisor de la Inversión en Energía y Minería), y la Dirección General de Minería. De acuerdo al Directorio Minero 2020, hay un tota
empresas mineras, de las cuales solo se revela la información de su ubicación y nombres de representantes. Por otro lado, se realizó una
(Google) y especializada (infomine) buscando alguna lista con fechas y nombres de beneficiarios finales de los grandes proyectos minero
encontró ningún registro (en reportes de empresas, documentos de política o artículos de prensa). Se utilizaron las siguientes palabras: "a
/acciones /dueño /propietario /shareholder /beneficial owner /owner / + compañía minera /mining company”. En el Reporte EITI 2015-2
legislación relacionada a los beneficiarios finales/reales en el Perú. Sin embargo, no se revela información sobre nombres de individuos
De acuerdo a la Ley General de Minería y al marco normativo minero peruano, una concesión minera es un instrumento legal que permi
explotación minera de manera formal. Estas concesiones no son firmadas entre el Estado peruano y las empresas extractivas, sino son oto
procedimiento administrativo por el Estado hacia las empresas extractivas de acuerdo al cumplimiento de los requisitos fijados por la Le
Procedimiento Ordinario Minero. La difusión pública de las licencias de concesion minera está regulada en la Ley General de Minería, a
modificatorias. También forman parte de las disposiciones reglamentarias del Instituto Geológico Minero y Metalúrgico (INGEMMET)
Decreto Supremo N° 035-2007-EM. Por otro lado, los Convenios de Estabilidad Jurídica, creados con el Decreto Legislativo Nº 662, son
promotores de inversión, que se materializan a través de la suscripción de contratos firmados entre el Estado Peruano e Inversionistas Na
Extranjeros y las Empresas Receptoras de dichas inversiones, las que consideran también a las empresas extractivas. Sin embargo, en el
contratos, no conceden la licencia de explorar o explotar recursos minerales, sino que otorgan un compromiso de estabilidad jurídica a la
mineras aprobadas en el territorio por una duración de 10 años. La lista de estos contratos es de conocimiento público en el siguiente enl
https://www.proinversion.gob.pe/webdoc/convenios/convenios.aspx
El Instituto Geológico Minero y Metalúrgico (INGEMMET), encargado de otorgar las concesiones mineras, ha publicado en su portal w
concesiones mineras aprobadas durante enero y diciembre del año 2019. El enlace de consulta es el siguiente:
https://www.ingemmet.gob.pe/en/concesiones-otorgadas_x000D__x000D_
Por otro lado, el Minsterio de Energía y Minas (MINEM) publica la relación de todos los Contratos de Garantías y Promoción de la Inve
fecha (D.S. Nº 04-94-EM) y también los Contratos de Inversión en Exploración (que son compromisos de montos de inversión que les p
empresas mineras acceder a derecho a la devolución definitiva del Impuesto General a las Ventas e Impuesto de Promoción Municipal).
agencia de promoción de la inversión PROINVERSION, publica los contratos de inversión firmados con el estado de todos los sectores,
(y sus adendas).
El repositorio de concesiones aprobadas del Instituto Geológico Minero y Metalúrgico (INGEMMET) unicamente registra entradas a par
siendo responsable del otorgamiento de concesiones mineras desde el año 2007 de acuerdo al Decreto Supremo N° 008-2007-EM. Por su
de Promoción de la Inversión Privada - Perú (PROINVERSIÓN) ha publicado convenios de estabilidad jurídica cuya fecha de suscripció
El Instituto Geológico Minero y Metalúrgico (INGEMMET), parte del Ministerio de Energía y Minas, se encarga de monitorear las conc
Además, tiene la potestad de rescindir las licencias aprobadas en caso de una ausencia de producción minera en un determinado número
lado, existen organismos que actúan complementariamente: a) el Organismo Supervisor de la Inversión en Energía y Minería (OSINERM
de la Presidencia del Consejo de Ministros (PCM), se encarga de supervisar el cumplimiento de los estándares y regulaciones de salud y
actividades extractivas del sector, b) la Dirección General de Minería, también parte del Ministerio de Energía y Minas, está a cargo del
auditoría de los aspectos operacionales de los proyectos mineros, como las regulaciones medioambientales y de cumplimiento, c) la Age
de la Inversión Privada - Perú (ProInversión), adscrita al Ministerio de Economía y Finanzas (MEF), se encarga de promover la inversión
de diferentes herramientas, entre ellas, los Convenios de Estabilidad Jurídica.
La Ley General de Minería no contempla la participación del poder legislativo en el Procedimiento Ordinario Minero para el otorgamien
concesión minera.
El marco normativo tributario peruano grava a las empresas extractivas con el Impuesto a la Renta y el Impuesto General a las Ventas. A
crearon una serie de contribuciones dirigidas específicamente al sector minero como un régimen de Regalías Mineras (Ley 28258 de fec
2004 y Ley 29788 de fecha 28 de setiembre de 2011) estableciéndose un pago trimestral sobre la utilidad operativa de las empresas con u
impositivas que van desde el 1% hasta el 12%. Asimismo, contiene un Impuesto Especial Minero (Ley 29789 de fecha 11 de setiembre d
también se aplica sobre las utilidades operativas de las empresas con una periodicidad trimestral pero que está dirigido a las empresas qu
contratos de estabilidad jurídica, asimismo su recaudación pertenece al Tesoro Público. A su vez, existe un Gravamen Especial Minero (
28 de setiembre de 2011). Finalmente, cabe resaltar que también existe un regimen de Canon Minero (Ley 27506) sobre el 50% de los in
derivados de la extraccion de recursos minerales.
La base de datos estadisticos provista por el Ministerio de Energía y Minas (MINEM) considera como datos principales caracteristicas c
Proceso, Calificación, Titular, Unidad (proyecto), Región. Enlace de consulta: http://www.minem.gob.pe/_estadistica.php?
idSector=1&idEstadistica=13273
La base de datos estadísticos provista por el Ministerio de Energía y Minas (MINEM) proporciona estadísticas detalladas sobre producci
por etapa, proveso, calificación, titular, unidad (proyecto), región. La información está disponible de manera mensual y total para el año
Además, el MINEM publica boletines mensuales con estadísticas del sector, los cuales están disponibles con mayor frecuencia (actualme
disponibles hasta noviembre del 2020), sin embargo, en estos boletines la información estadística sobre producción está desagregada sol
empresa. Está disnponible tanto en PDF como los cuadros de anexos estadísticos en excel:
Los datos provistos por el Ministerio de Energía y Minas (MINEM) se encuentran disponibles en formato XLSX. Enlace de consulta:
http://www.minem.gob.pe/_estadistica.php?idSector=1&idEstadistica=13273
El Banco Central de Reserva del Perú (BCRP) a través de sus series estadísticas registra el total de exportaciones correspondientes a los
(por cantidades totales y por cada uno de los metales) hasta el año 2019. El enlace de consulta es el siguiente:
https://estadisticas.bcrp.gob.pe/estadisticas/series/anuales/resultados/PM05394BA/html_x000D__x000D_
_x000D__x000D_
Además, es importante mencionar que el Anuario Minero 2019 publicado por el Ministerio de Energía y Minas (MINEM) también brind
estadística de las exportaciones de manera agregada (por cantidades totales y por cada uno de los metales), basándose en los datos del Ba
Reserva del Perú (BCRP). Enlace de interés: http://www.minem.gob.pe/_publicacion.php?idSector=1&idPublicacion=599
El Banco Central de Reserva del Perú (BCRP) a través de sus series estadísticas registra el total de exportaciones correspondientes a los
de manera anual, hasta el año 2019 completo.Asimismo, de manera más desagregada y actualizado semanalmente, el BCRP publica su "
donde las estadísticas sobre exportaciones correspondientes a los productos mineros están disponibles desagregadas por tipo de mineral (
el resto), por volumen, precio y valor de exportación, de manera mensual. El cuadro más reciente es para noviembre del 2020 (descargad
2021).
Las series estadísticas anuales están disponibles en la página web del Banco Central de Reserva del Perú (BCRP), no requieren de ningu
para poder visualizarlas. También permiten su descarga en archivos de formato XLSX._x000D__x000D_
En el caso de las series estadísticas mensuales, actualizadas de forma semanal en las "notas semanales", están solo disponibles para desc
XLS.
La Ley de creación de la Superintendencia Nacional de Aduanas y Administración Tributaria (SUNAT), Decreto Legislativo Nº 501, det
administración tributaria del gobierno central forme y mantenga actualizado el Banco de Datos de Información Tributaria y a su vez, des
de información y divulgación en materia tributaria. Sobre esta base, La SUNAT creó una sección de divulgación de información tributar
como "Nota Tributaria" donde se mantienen actualizados los ingresos provenientes de los tributos que administra y a su vez, se desagreg
entre los cuales también se considera a la minería. Por otro lado, la Iniciativa para la Transparencia de las Industrias Extractivas (EITI po
inglés) se viene implementando en el pais desde 2005, bajo este proyecto se refuerza el compromiso con la transparencia en los ingresos
empresas extractivas, el cual se plasma por ejemplo en el Reporte EITI 2016 publicado en el año 2018.
En el Perú, además de los impuestos, las empresas mineras pagan regalía minera y Gravamen Especial a la Minería, aquellas que tienen
estabilidad. Aunque la Nota Tributaria y la obligación mencionada se refiere a la informacion sobre tributos, en el artículo 5 del DL Nº50
establece que "La SUNAT también podrá ejercer facultades de administración respecto de otras obligaciones no tributarias de ESSALUD
acuerdo a lo que se establezca en los convenios interinstitucionales correspondientes." En este sentido también tiene facultades sobre obl
tributarias. Puede interpretarse, pro ende, que estas también se incluyen en las obligaciones de divulgación. En la Nota Tributaria se incl
sobre los "ingresos anuales recaudados" que incluye ingresos tributarios y no tributarios. Se incluye ahí información sobre la regalía min
minero (cuadro 17).
El Reporte EITI 2016 contempla los pagos realizados por parte de las empresas extractivas por conceptos como Impuesto a la Renta, Imp
Minería, Gravamen Especial a la Minería, Regalías y los Derechos de vigencia de las concesiones, páginas 246-263. Enlace de consulta:
https://eiti.org/files/documents/vi_informe_nacional_de_transparencia_de_las_industrias_extractivas_-_2015_y_2016.pdf_x000D__x00
_x000D__x000D_
Por otro lado, la Nota Tributaria de SUNAT ofrece un agregado de los ingresos tributarios por tributos y por sectores, en los que pueden
ingresos provenientes de las actividades mineras, dichos datos estadísticos se encuentran disponibles hasta el 2019. El enlace de consulta
http://www.sunat.gob.pe/estadisticasestudios/ingresos-recaudados.html
La Nota Tributaria de SUNAT ofrece los datos públicos disponibles más recientes (hasta el 2019). El enlace de consulta es el siguiente:
La Nota Tributaria de SUNAT ofrece un agregado de los ingresos tributarios por tributos y por sectores, en los que pueden consultarse lo
provenientes de las actividades mineras, dichos datos estadísticos se encuentran disponibles hasta el 2019. El enlace de consulta es el sig
El impuesto a la renta empresarial en el Perú está regulado a partir de la Ley del Impuesto a la Renta, cuyo Texto Único Ordenado fue ap
Decreto Supremo N.° 179-2004-EF. Por lo tanto, el ingreso percibido por las empresas extractivas que operan en territorio peruano es gr
tasas impositivas especificadas en Capítulo VII de la Ley. Principalmente, se resalta el artículo 55, en el que se determina que impuesto a
categoría tiene una tasa de 29,50% sobre la renta neta.
La Ley Nº 29788, nueva Ley de Regalías Mineras, establece un pago trimestral sobre la utilidad operativa de las empresas con un rango
impositivas que van desde el 1% hasta el 12%.
El marco normativo relacionado al sector minero peruano no contempla la participación del Estado en la empresas extractivas.
La Ley del Impuesto a la Renta, cuyo Texto Único Ordenado fue aprobado con Decreto Supremo N.° 179-2004-EF, aboca su capítulo X
los responsables y las retenciones del impuesto. Se resalta el artículo 71 en cuanto a la determinación de los agentes de retención y los ar
75 y 76 en cuanto al tipo de renta y sus tasas impositivas sujetas a retención.
El marco normativo relacionado al sector minero peruano no contempla reglas sobre acuerdos de distribución de producción entre el Est
privadas extractivas.
La autoridad tributaria nacional peruana es la Superintendencia Nacional de Aduanas y Administración Tributaria (SUNAT), creada med
24829 como una Institución Pública Descentralizada del Sector Economía y Finanzas - Ministerio de Economía y Finanzas (MEF).
La Ley Nº 24829, Ley de Creación de la Superintendencia Nacional de Aduanas y Administración Tributaria (SUNAT), así como el Dec
501, Ley General de la SUNAT, establecen que los ingresos recaudados por la administración tributaria nacional se depositan principalm
Público de la Nación.
De acuerdo al Código Tributario Peruano, cuyo Texto Único Ordenado fue aprobado con el Decreto Supremo Nº 133-2013-EF, la Admi
Tributaria posee la facultad de fiscalización de las empresas contribuyentes, ya sea de forma definitiva con una auditoria exhaustiva de lo
o de forma parcial. Sin embargo, este mismo cuerpo normativo en su artículo 62, determina que dicha facultad se ejerce de manera discr
La Constitución Política del Perú del 1993, establece en su articulo 82, la creación de la Contraloría General de la República, una entidad
Derecho Público que goza de autonomía conforme a su ley orgánica. Es el órgano superior del Sistema Nacional de Control. Supervisa l
ejecución del Presupuesto del Estado, de las operaciones de la deuda pública y de los actos de las instituciones sujetas a control. Además
faculta a la Contraloría General de la República en su artículo 22, inciso a), a tener acceso en cualquier momento y sin limitación a los re
documentos e información de las entidades, aun cuando sean secretos; así como requerir información a particulares que mantengan o hay
relaciones con las entidades; siempre y cuando no violen la libertad individual. Dicha atribución incluye el acceso directo, masivo, perm
irrestricto y gratuito a las bases de datos, sistemas informáticos y cualquier mecanismo para el procesamiento o almacenamiento de infor
administran las entidades sujetas al Sistema Nacional de Control, siendo una de estas entidad el propio Gobierno Central, a la cual se ads
Asimismo, esta entidad posee al interior de su estructura orgánica una Oficina de Control Institucional adscrita a la Contraloría General d
Se han publicado los Informes de Control 2019 (1er y 2do semestre) y 2020 (1er semestre) elaborados por el Organo de Control Instituci
General de la República correspondiente a la Superintendencia Nacional de Aduanas y Administración Tributaria. Enlace de consulta:
http://www.sunat.gob.pe/cuentassunat/oci/index.html
La Iniciativa para la Transparencia de las Industrias Extractivas (EITI por sus iniciales en inglés) se viene implementando en el pais desd
embargo, es a partir del año 2012 en que se designa al pais como cumplidor de la iniciativa EITI. Por otro lado, Perú ha cumplido parcia
implementación del estandar EITI 2016, procediendo a cumplir significativamente las medidas correctivas respecto al primer y segundo
validación (2018 y 2019 respectivamente), en la actualidad el plazo para la tercera validación (junio de 2020) ya venció, no obstante aún
oficial por parte de EITI respecto a Perú. Enlace de consulta: https://eiti.org/scorecard-pdf?filter%5Bcountry%5D=6&filter%5Byear%5D
Los datos contenidos en el informe EITI Perú más reciente cubre el año 2016. Enlace de consulta: https://eiti.org/document/peru-2015-2
La Ley Nº 27446, Ley del Sistema Nacional de Evaluación de Impacto Ambiental, determina los requisitos obligatorios del Procedimien
Certificación Ambiental de acuerdo a la categorización de los proyectos en base al riesgo ambiental que representan. a) Categoría I, Dec
Ambiental, se le requiere a los proyectos cuya ejecución no origina impactos ambientales negativos de carácter significativo. b) Categorí
Impacto Ambiental Semidetallado (EIA-sd), incluye los proyectos cuya ejecución puede originar impactos ambientales moderados y cuy
negativos pueden ser eliminados o minimizados mediante la adopción de medidas fácilmente aplicables. Finalmente, c) Categoría III - E
Ambiental Detallado (EIA-d), incluye aquellos proyectos cuyas características, envergadura y/o localización, pueden producir impactos
negativos significativos, cuantitativa o cualitativamente, requiriendo un análisis profundo para revisar sus impactos y proponer la estrate
ambiental correspondiente.
El título IV del REGLAMENTO DE LA LEY DEL SISTEMA NACIONAL DE EVALUACIÓN DE IMPACTO AMBIENTAL (reglam
Nº27446), establece que (artículo 66°). "Toda documentación incluida en el expediente administrativo de evaluación de impacto ambien
público, a excepción de la información expresamente declarada como secreta, reservada o confidencial, de conformidad con lo dispuesto
Ordenado de la Ley de Transparencia y Acceso a la Información – Ley Nº 27806, aprobado por Decreto Supremo N° 043 2003-PCM."
En el marco normativo peruano, los Estudios de Impacto Ambiental (EIA) evalúan tanto factores ambientales como factores sociales. Al
28611, Ley General del Ambiente, señala respecto a los Estudios de Impacto Ambiental (EIA) que son "instrumentos de gestión que con
descripción de la actividad propuesta y de los efectos directos o indirectos previsibles de dicha actividad en el medio ambiente físico y so
largo plazo, así como la evaluación técnica de los mismos. Deben indicar las medidas necesarias para evitar o reducir el daño a niveles to
un breve resumen del estudio para efectos de su publicidad. La ley de la materia señala los demás requisitos que deban contener los EIA"
En el marco normativo peruano, los Estudios de Impacto Ambiental (EIA) evalúan tanto factores ambientales como factores sociales. Al
28611, Ley General del Ambiente, señala respecto a los Estudios de Impacto Ambiental (EIA) que son "instrumentos de gestión que con
descripción de la actividad propuesta y de los efectos directos o indirectos previsibles de dicha actividad en el medio ambiente físico y so
largo plazo, así como la evaluación técnica de los mismos. Deben indicar las medidas necesarias para evitar o reducir el daño a niveles to
un breve resumen del estudio para efectos de su publicidad. La ley de la materia señala los demás requisitos que deban contener los EIA"
El SENACE difunde publicamente todos los expedientes de certificación ambiental. Están disponibles los documentos de los diferentes
ambientales, no solo los EIA y estos están disponibles del 2019 en adelante.
https://enlinea.senace.gob.pe/Certificacion/CatalagoCertificacion
El SENACE difunde publicamente todos los expedientes de certificación ambiental. Están disponibles los documentos de los diferentes
ambientales, no solo los EIA y estos están disponibles del 2019 en adelante.
https://enlinea.senace.gob.pe/Certificacion/CatalagoCertificacion
La Ley Nº 27446, Ley del Sistema Nacional de Evaluación de Impacto Ambiental, determina en su articulo 7 que las solicitudes de certi
deben presentar una evaluación preliminar con la siguiente información: a) las características de la acción que se proyecta ejecutar; b) lo
los aspectos ambientales que conforman el área de influencia de la misma; c) los posibles impactos ambientales que pudieran producirse
de prevención, mitigación o corrección previstas. Asimismo, en el artículo 10 de la citada Ley, se menciona que los Estudios de Impacto
deben de contar con una estrategia de manejo ambiental o la definición de metas ambientales incluyendo, según el caso, el plan de mane
contingencias, el plan de compensación y el plan de abandono.
Debido a que los planes de mitigación ambiental son parte de los Estudios de Impacto Ambiental, se sujetan al regimen de difusión públ
artículo 13 de la Ley Nº 27446, Ley del Sistema Nacional de Evaluación de Impacto Ambiental el cual señala que el Sistema Nacional d
Impacto Ambiental garantiza a) instancias formales de difusión y participación de la comunidad en el proceso de tramitación de las solic
correspondientes estudios de impacto ambiental; y b) instancias no formales que el proponente debe impulsar, para incorporar en el estud
ambiental, la percepción y la opinión de la población potencialmente, afectada o beneficiada con la acción propuesta.
Debido a que la divulgación de los planes de manejo de mitigación ambiental están sujetos a la divulgación de los Estudios de Impacto A
publicación se realizó conjuntamente en el portal web del Ministerio del Ambiente a traves del Servicio Nacional de Certificación Ambi
Inversiones Sostenibles (SENACE) - Registro Administrativo de Certificaciones Ambientales. La base de datos abarca hasta el año 2020
plataforma del MINEM denominada SEAL proporciona los componentes desagregados de cada EIA, entre ellos las medidas de mitigaci
_x000D__x000D_
Enlace de consulta: SENACE: https://enlinea.senace.gob.pe/Certificacion/CatalagoCertificacion_x000D__x000D_
SEAL: http://extranet.minem.gob.pe/seal
De acuerdo a la Ley Nº 28611, Ley General del Ambiente, artículo 26, el incumplimiento de los Programas de Adecuación y Manejo Am
sea durante su vigencia o al final de éste, se sanciona administrativamente, independientemente de las sanciones civiles o penales a que h
Asimismo, con el Decreto Supremo Nº 040-2014-EM, Reglamento de Protección y Gestión Ambiental para las Actividades de Explotac
Labor General, Transporte y Almacenamiento Minero, señala en su artículo 39, que "en el caso que la entidad fiscalizadora compruebe q
implementadas de los estudios ambientales, no aseguran el adecuado manejo ambiental o los impactos ambientales difieren significativa
consignado en el estudio ambiental, este podrá mediante decisión debidamente motivada, disponer la adopción de medidas correctivas o
ambiental que resulten necesarias para controlar y mitigar sus efectos sin perjuicio de otras medidas que pudiese adoptar en el marco de
Asimismo, la Dirección competente del OEFA mediante resolución motivada, podrá requerir la modificación del instrumento ambiental
minero, en el plazo previsto en el artículo 30 del Reglamento del SEIA."
De acuerdo a la Ley Nº 28090, Ley que regula el Cierre de Minas, se establece la obligatoriedad de presentación del Plan de Cierre de M
definido como "un instrumento de gestión ambiental conformado por acciones técnicas y legales, efectuadas por los titulares mineros, de
medidas que se deben adoptar a fin de rehabilitar el área utilizada o perturbada por la actividad minera para que ésta alcance característic
compatible con un ambiente saludable y adecuado para el desarrollo de la vida y la preservación paisajista." Además se establece en cuan
rehabilitación, que "se llevará a cabo mediante la ejecución de medidas que sean necesarias realizar antes, durante y después del cierre de
cumpliendo con las normas técnicas establecidas, las mismas que permitirán eliminar, mitigar y controlar los efectos adversos al ambien
se pudieran generar por los residuos sólidos, líquidos o gaseosos producto de la actividad minera." En ese sentido, los titulares mineros e
presentar los siguientes requisitos: Los titulares de la actividad minera, están obligados a lo siguiente: a) Implementar un Plan de Cierre
planificado desde el inicio de sus actividades. b) Reportar semestralmente al Ministerio de Energía y Minas el avance de las labores de re
consignadas en el Plan de Cierre de Minas. y c) Constituir una garantía ambiental que cubra el costo estimado del Plan de Cierre de Min
Los procedimientos que gobiernan la rehabilitación y cierre de proyectos mineros son ampliamente dirigidos a las propias compañías mi
es responsable por revelar los planes de cierre relevantes y asegurarse de que sean implementados adecuadamente. Al respecto, el Minist
Minas a través de sus portales de información SENACE – Registro Administrativo de Certificaciones Ambientales y SEAL – Sistema de
Ambiental en Línea, ha publicado un numero de planes de cierre aprobados que permite hacer un cruce de información con la lista de Es
Ambiental (DIA, EIA-s, EIA-d) aprobados en el año anterior. En ese sentido, si consideramos el límite de un año a partir de la aprobació
aprobación de los Planes de Cierre, encontraremos que hay mucho menos Planes de Cierre aprobados en 2020 (hasta el 6 de octubre) que
en 2019. En el año 2019 se registraron un total de 26 EIA (DIA, EIA-s, EIA-d) aprobados, mientras que en 2020 (6 de octubre) se registr
PC (Planes de Cierre) aprobados. De estos datos, se extrae que solo una empresa cumplió con aprobar su Plan de Cierre dentro del period
“Sociedad Minera Corona S.A. – Unidad Minera Yauricocha”. Esto se puede deber a que las empresas no han enviado sus PC o que la a
pública no los ha revisado/publicado. Sin embargo, respecto a la correcta implementación de los procesos administrativos de aprobación
investigador no ha encontrado evidencia para sugerir que el gobierno haya fallado en cumplir con sus obligaciones. Se realizaron búsque
las palabras "minas en cierre Perú", "cierre de minas en Perú", "errores en cierre de minas Perú", "faltas en cierre de minas Perú", "fiscal
minas Perú", sin resultados. Enlaces de interés:_x000D__x000D_
SENACE: https://enlinea.senace.gob.pe/Certificacion/CatalagoCertificacion_x000D__x000D_
SEAL: http://extranet.minem.gob.pe//seal
Respecto a los reasentamientos a los propietarios y usuarios de tierras, la Comisión para el Desarrollo Minero Sostenible (2020) -estable
gobierno- señala que actualmente, "no se cuenta con un marco normativo que regule el reasentamiento de poblaciones en el sector miner
manera voluntaria consideran algunos estándares internacionales en esta materia.” (p. 35). El enlace de interés es el siguiente:
https://cdn.www.gob.pe/uploads/document/file/604264/INFORME_FINAL_DE_LA_COMISI
%C3%93N_PARA_EL_DESARROLLO_MINERO_SOSTENIBLE.pdf_x000D__x000D_
_x000D__x000D_
Por otro lado, de acuerdo a la Ley Nº 26505, Ley de la inversión privada en el desarrollo de las actividades económicas en las tierras del
y de las comunidades campesinas y nativas, artículo 7, "la utilización de tierras para el ejercicio de actividades mineras o de hidrocarbur
previo con el propietario o la culminación del procedimiento de servidumbre que se precisará en el Reglamento de la presente Ley. En el
servidumbre minera o de hidrocarburos, el propietario de la tierra será previamente indemnizado en efectivo por el titular de actividad m
hidrocarburos, según valorización que incluya compensación por el eventual perjuicio, lo que se determinará por Resolución Suprema re
Ministros de Agricultura y de Energía y Minas. Mantiene vigencia el uso minero o de hidrocarburos sobre tierras eriazas cuyo dominio c
Estado y que a la fecha están ocupadas por infraestructura, instalaciones y servicios para fines mineros y de hidrocarburos."
De acuerdo a la Resolución Ministerial Nº 092-2014-MEM-DM, que aprueba disposiciones especificas para los Estudios de Impacto Am
del sector Energía y Minas, se determina que los Términos de Referencia Comunes para los Estudios de Impacto Ambiental Detallados (
EIA-d) a nivel de factibilidad deben seguir las disposiciones del Anexo I de dicha Resolución Ministerial. El referido anexo brinda las di
elaboración de la Estrategia de Manejo Ambiental los EIA-d, que consideran, entre otros elementos, un Plan de Gestión Social, el cual re
elaboración de un Programa de Reasentamiento (cuando aplique). Las indicaciones especificas son las siguientes: "Se empleará como re
de reasentamiento que integra las salvaguardas sociales del Banco Mundial (Política Operativa 4.12), así como las disposiciones que el M
proyecto minero que involucre alguna condición de reasentamiento debe presentar un Programa de Reasentamiento, que debe incluir
como_x000D__x000D_
mínimo: a) Un censo de las personas desplazadas y la valoración de los activos.b) Una descripción de la compensación y otro tipo de asi
reasentamiento que se ha de proporcionar. c) La celebración de reuniones con la población reasentada sobre alternativas de reasentamien
de las alternativas de zonas de reasentamiento, así como de la población huésped si lo hubiera, e) Mecanismos de diálogo y comunicació
probable población huésped de la zona de traslado de la población reasentada, f) Responsabilidad institucional por la ejecución y los pro
comoensación de las afectaciones, g) Disposiciones sobre seguimiento y evaluación, y h) Cronograma y presupuesto. En caso de reasent
comunidades campesinas, nativas y/o pueblos indígenas, se debe considerar la séptima disposición del D.S. No 001-2012-MC.". Por otro
normas peruanas aprobadas especificamente sobre reasentamientos poblacionales son la Ley 28223, Ley de Desplazamiento Interno, prin
situaciones de violencia política, y la Ley 29869, Ley de Reasentamiento Poblacional para zonas de muy alto riesgo no mitigable._x000D
Enlace de interés (anexo1 de la Resolución Ministerial Nº 092-2014-MEM-DM):
http://intranet2.minem.gob.pe/web/archivos/dgaam/legislacion/Anexo1_RM_092_2014_MEM_DM.pdf
En el marco institucional del Perú, no se registra la existencia de alguna participación accionaria del Estado en las empresas extractivas d
En el marco institucional del Perú, no se registra la existencia de alguna empresa de propiedad del Estado (EPE) en el sector minería.
El Ministerio de Energía y Minas, en su página web, incluye una sección de estadísticas y una de publicaciones. Entre sus publicaciones
contienen la información de reservas, producción y exportaciones (el Anuario Minero y el Boletín Estadístico Minero). Este portal del M
como el portal de datos virtual que contiene la información señalada._x000D__x000D_
Adicionalmente, el gobierno peruano, con el apoyo de el Banco Interamericano de Desarrollo (BID) ha creado el portal web Mapa Inver
Minero, donde se publican, de manera amigable, la información sobre producción por proyecto minero. No incluye información sobre re
exportaciones, sino sobre inversiones con los recursos generados por la minería y otros como de empleo.
La publicación de la base de datos estadísticos del Anuario Minero del Ministerio de Energía y Minas (MINEM) contiene la mayor canti
reservas, producción y exportaciones disponibles al público hasta el año 2019. Enlace de interés: http://www.minem.gob.pe/_publicacion
idSector=1&idPublicacion=599
La base de datos estadísticos del Anuario Minero 2019 del Ministerio de Energía y Minas (MINEM) se encuentra disponible en formato
interés: http://www.minem.gob.pe/_publicacion.php?idSector=1&idPublicacion=599
Según el Anuario Minero 2019 del Ministerio de Energía y Minas (MINEM), la información provista es de libre distribución y puede ser
parte o totalmente, con la única condición de señalar la fuente como "Anuario Minero 2019, Ministerio de Energía y Minas, Primera edic
de 2020". Enlace de interés: http://www.minem.gob.pe/_publicacion.php?idSector=1&idPublicacion=599
El Gobierno peruano se rige en materia fiscal al Decreto Legislativo Nº 1276 del año 2016, Decreto Legislativo que aprueba el Marco de
y Transparencia Fiscal del Sector Público No Financiero. En el artículo 6 de esta norma se establecen las reglas macrofiscales para el Se
Financiero. Sin embargo, en el año 2017, dicha norma fue modificada por la Ley Nº 30637, Ley que dispone la aplicación de la cláusula
reglas macrofiscales del Sector Público No Financiero, esta norma dispone las siguientes reglas fiscales para los años 2018, 2019, 2020 y
deuda: es de aplicación lo dispuesto en el literal a) del párrafo 6.1 del artículo 6 del Decreto Legislativo 1276, en el sentido de que la deu
Sector Público No Financiero no debe ser mayor al treinta (30) por ciento del Producto Bruto Interno (PBI). Excepcionalmente, en casos
financiera y siempre que se cumpla con las otras reglas macrofiscales reguladas en el presente artículo, la deuda pública puede tener un d
mayor a cuatro puntos porcentuales (4 p.p.) del PBI. b) Regla de resultado económico: el déficit fiscal anual del Sector Público No Finan
fiscales 2018, 2019, 2020 y 2021, no debe ser mayor a 3,5; 2,9; 2,1 y 1 por ciento del Producto Bruto Interno (PBI), respectivamente. y c
No Financiero del Gobierno General: para los años fiscales 2020 y 2021 es de aplicación lo dispuesto en el literal c) del párrafo 6.1 del a
Decreto Legislativo 1276; en el sentido de que la tasa del crecimiento real anual del Gasto No Financiero del Gobierno General no debe
superior del rango de más y menos un punto porcentual (+/- 1 p.p.) de la resultante del promedio de veinte (20) años del crecimiento real
De acuerdo al Decreto Legislativo Nº 1276, el Consejo Fiscal es una comisión autónoma, dependiente del Ministerio de Economía y Fin
es contribuir con el análisis técnico independiente de la política fiscal, mediante la emisión de opinión no vinculante a través de informes
sobre a) la modificación y el cumplimiento de las reglas macrofiscales y de las reglas fiscales de los Gobiernos Regionales y Gobiernos
proyecciones macroeconómicas contempladas en el Marco Macroeconómico Multianual. Cabe resaltar que el Consejo Fiscal está integra
tres (3) profesionales independientes de reconocida solvencia moral y amplia experiencia en materia fiscal, los cuales son designados po
cuatro (4) años prorrogables por un período adicional.
Aunque el país no cumplió con su regla fiscal en 2020, tal salida se justifica durante una pandemia. Por lo tanto, esta pregunta no se pun
ejercicio completo más reciente el año 2020, y frente a la emergencia por el Covid 19, el 11 de abril del 2020, el gobierno aprobó el Dec
1457 para la "Suspensión temporal y excepcional de las reglas fiscales para el Sector Público No Financiero para los años fiscales 2020 y
El Ministerio de Economía y Finanzas (MEF) realiza reportes fiscales de manera trismestral, los cuales pueden ser consultados hasta el c
año 2020. _x000D__x000D_
El Consejo Fiscal (CF) realiza informes periódicamente sobre la situación macrofiscal del pais (incluyendo una sección específica sobre
el último informe se realizó en septiembre del 2020.
De acuerdo al artículo 11 del Decreto Legislativo Nº 1276, el Ministerio de Economía y Finanzas (MEF) publica cada año el Marco Mac
Multianual (MMM), el cual incluye las proyecciones macroeconómicas y los supuestos en que éstas se basan, por un periodo de cuatro (
comprende el año para el cual se está elaborando el presupuesto del sector público y al menos los tres (3) años siguientes. Entre los punto
a su contenido, el MMM debe presentar "las previsiones de los ingresos fiscales totales como del resultado fiscal, diferenciando el comp
estructural, para el Sector Público No Financiero, los gastos no financieros y de intereses, desagregando la composición económica de lo
el estimado del resultado primario de las empresas públicas, consistentes con las reglas macrofiscales previstas en la presente norma". En
fiscales, el MMM 2020-2023, publicado el 21 de agosto de 2019, contempla los provenientes de las actividades extractivas. (pp. 163, 16
interés: https://www.mef.gob.pe/contenidos/pol_econ/marco_macro/MMM_2020_2023.pdf
El Presupuesto del Sector Público para el año fiscal 2020 fue aprobado mediante el Decreto de Urgencia Nº 014-2019 de fecha 22 de nov
El Ministerio de Economía y Finanzas (MEF) a través de su portal web "Transparencia Económica Perú" brinda el aplicativo web "Cons
Consulta de Ejecución de Gasto" hasta el año 2020. Respecto al año 2019, el Gobierno Nacional registró un gasto girado total de S/102,8
representa una ejecución de gasto de 90.8% respecto al Presupuesto Institucional Modificado (PIM) que ascendió a S/ 113,392'115,825.
referido también contiene la ejecución de gastos desagregada. El enlace de consulta es el siguiente:
https://apps5.mineco.gob.pe/transparencia/Navegador/default.aspx?y=2019&ap=ActProy
La Superintendencia Nacional de Aduanas y Administración Tributaria (SUNAT) hace pública la información sobre el total de ingresos
tributación de la explotación de los recursos naturales a través de su portal web denominado "Nota Tributaria". En ese sentido, las bases
contienen los datos agregados de la recaudación minera son: "Ingresos Tributarios recaudados por la SUNAT -Tributos Internos según a
económica", "Ingreso Tributario Anual recaudado por la SUNAT -Tributos Internos según actividad económica", "Ingreso Anual recaud
Internos por actividad económica y tributo", "Ingresos Tributarios recaudados por la SUNAT - Impuesto General a las Ventas Interno se
económica", " Ingresos Tributarios recaudados por la SUNAT - Impuesto a la Renta Régimen General, Pagos a cuenta según actividad e
Ingresos Tributarios recaudados por la SUNAT - Impuesto a la Renta Régimen MYPE Tributario según actividad económica", "Ingresos
recaudados por la SUNAT - Impuesto a la Renta Régimen Especial (RER) según actividad económica", "Ingresos Tributarios recaudado
Impuesto a la Renta Regularización de tercera categoría según actividad económica" y " Ingresos Tributarios recaudados por la SUNAT
Renta Régimen Único Simplificado según actividad económica". Cuenta con información actualizada a 2019 (el ejercicio completo más
de interés es el siguiente: http://www.sunat.gob.pe/estadisticasestudios/ingresos-recaudados.html
El Ministerio de Economía y Finanzas (MEF) publicó el 31 de mayo de 2020, el Informe Anual de Deuda Pública 2019, en el cual se rea
descripción y analisis detallado de la deuda interna y externa del Perú. El enlace de interés es el siguiente:
https://www.mef.gob.pe/contenidos/deuda_publ/documentos/Informe_Deuda_Publica_2019.pdf_x000D__x000D_
Asimismo, el MEF publicó recientemente el nivel de la deuda nacional al 30 de noviembre del 2020: https://www.mef.gob.pe/es/?
option=com_content&language=es-ES&Itemid=101940&lang=es-ES&view=article&id=3030
El Informe de Deuda Pública más reciente, actualizado al 30 de noviembre del 2020 publicado por el Ministerio de Economía y Finanza
una descripción y analisis detallado de la deuda interna y externa del Perú. Asimismo, distingue por denominación de moneda. El enlace
siguiente: https://www.mef.gob.pe/es/?option=com_content&language=es-ES&Itemid=101940&lang=es-ES&view=article&id=3030
En 2019, el gobierno central acreditó la transferencia a los gobiernos subnacionales de un total de S/ 2,175,205,108.67 por concepto de C
1,118,660,741.55 por concepto de Regalías Mineras, entre otras fuentes que se detallan a través del portal web "Transparencia Económic
de Transferencias a los Gobiernos Nacional, Regional, Local y EPS (Entidades Prestadoras de Salud)" del Ministerio de Economía y Fin
información está actualizada hasta el año 2020. El enlace de interés es el siguiente:
https://apps5.mineco.gob.pe/transferencias/gl/default.aspx_x000D__x000D_
Asimismo, el Ministerio de Energía y Minas (MEM) a través de su Boletín Estadístico Minero, señala que en 2019 el gobierno central tr
gobiernos subnacionales un total de S/4,643,551,329 por concepto de Canon, Regalías y Derecho de Vigencia. El último reporte registra
mes de agosto de 2020. Enlace de consulta: http://www.minem.gob.pe/_publicacion.php?idSector=1&idPublicacion=615
Con fecha 10 de julio de 2001, se aprobó la Ley Nº 27506, Ley de Canon. Esta norma señala que el Canon es "la participación efectiva y
gozan los gobiernos regionales y locales del total de los ingresos y rentas obtenidos por el Estado por la explotación económica de los re
En su artículo 9, sobre el Canon Minero, señala: " El canon minero está constituido por el 50% (cincuenta por ciento) del total de ingreso
obtenidos por el Estado en la actividad minera, por el aprovechamiento de los recursos minerales, metálicos y no metálicos". Asimismo,
distribución se señala lo siguiente: "El Canon será distribuido entre los gobiernos locales de acuerdo al criterio de área de influencia del
explotado. Los gobiernos locales están constituidos por las municipalidades provinciales y distritales, siendo la distribución la siguiente:
ciento (10%) del total de canon para los gobiernos locales de la municipalidad o municipalidades donde se explota el recurso natural. b)
ciento (25%) del total de canon para los gobiernos locales de las municipalidades distritales y provinciales donde se explota el recurso na
cuarenta por ciento (40%) del total de canon para los gobiernos locales del departamento o departamentos de las regiones donde se explo
natural. d) El veinticinco por ciento (25%) del total de canon para los gobiernos regionales donde se explota el recurso natural." _x000D
_x000D__x000D_
Con fecha 24 de junio de 2004, se aprobó la Ley Nº 28258, Ley de Regalía Minera. Esta norma determina que la regalía minera es "la co
económica que los sujetos de la actividad minera pagan al Estado por la explotación de los recursos minerales metálicos y no metálicos"
distribución contempla lo siguiente: a) El veinte por ciento (20%) del total recaudado para los gobiernos locales del distrito o distritos do
recurso natural, de los cuales el cincuenta por ciento (50%) será invertido en las comunidades donde se explota el recurso natural. b) El v
(20%) del total recaudado para los gobiernos locales de la provincia o provincias donde se encuentra en explotación el recurso natural. c)
por ciento) del total recaudado para las municipalidades distritales y provinciales del departamento o departamentos de las regiones dond
explotación el recurso natural, d) El 15% (quince por ciento) del total recaudado para el o los gobiernos regionales donde se encuentra en
recurso natural. e) El 5% (cinco por ciento) del total recaudado para las universidades nacionales de la región donde se explota el recurso
natural._x000D__x000D_
_x000D__x000D_
Finalmente, el 9 de abril de 2001, se aprobó el Decreto Legislativo Nº 913, que modifica el Texto Único Ordenado de la Ley General de
norma determina que "a partir del año en que se hubiere formulado el petitorio, el concesionario minero estará obligado al pago del Dere
Derecho de Vigencia es de US$ 3,00 o su equivalente en moneda nacional por año y por hectárea solicitada u otorgada. Para los pequeño
mineros, el Derecho de Vigencia es de US$ 1,00 o su equivalente en moneda nacional por año y por hectárea solicitada u otorgada". La d
derecho de vigencia está sujeta a la Ley Nº 29169, la cual determina lo siguiente: " a) El setenta y cinco por ciento (75%) de lo recaudad
municipalidad distrital o municipalidades distritales donde se encuentra localizado el petitorio o concesión afecta para la ejecución de pr
inversión y desarrollo en sus respectivas circunscripciones; en caso de que el petitorio o concesión afecta se ubicase en dos (2) o más mu
distritales, la distribución se efectuará en partes iguales. b) El veinte por ciento (20%) de lo recaudado al Instituto Geológico Minero y M
INGEMMET. c) El cinco por ciento (5%) de lo recaudado al Ministerio de Energía y Minas para los fines de mantenimiento y desarrollo
Información Minero-Metalúrgico. d) Los gobiernos regionales recibirán los porcentajes señalados en los incisos b) y c) que correspondan
por los Pequeños Productores Mineros y los Productores Mineros Artesanales para el ejercicio de las funciones que, en materia minera, h
transferidas en el marco del proceso de descentralización; en especial, aquellas relacionadas con la protección del medio ambiente.”
Efectivamente, los porcentajes de transferencia aprobados tanto en la Ley de Regalías (Ley Nº 28258), Ley de Canon (Ley Nº 27506) y L
Minería (Decreto Legislativo Nº 913, Ley Nº 29169) especifican que las zonas de producción de los Gobiernos Subnacionales tienen que
porcentaje más alto de ingresos provenientes de los recursos extractivos.
La Ley Nº 27506, Ley de Canon señala que las entidades subnacionales que reciben los ingresos provenientes del canon son los gobierno
municipalidad o municipalidades donde se explota el recurso natural, los gobiernos locales de las municipalidades distritales y provincia
explota el recurso natural, los gobiernos locales del departamento o departamentos de las regiones donde se explota el recurso natural, lo
regionales donde se explota el recurso natural y las universides públicas._x000D__x000D_
_x000D__x000D_
La Ley Nº 28258, Ley de Regalía Minera señala que las entidades subnaciones que reciben los ingresos de regalías mineras son los gobi
distrito o distritos donde se explota el recurso natural, los gobiernos locales de la provincia o provincias donde se encuentra en explotaci
natural, las municipalidades distritales y provinciales del departamento o departamentos de las regiones donde se encuentra en explotació
natural y los gobiernos regionales donde se encuentra en explotación el recurso natural. _x000D__x000D_
_x000D__x000D_
El Decreto Legislativo Nº 913 y Ley Nº 29169, que modifican el Texto Único Ordenado de la Ley General de Minería determina que los
derechos de vigencia se distribuyen a la municipalidad distrital o municipalidades distritales donde se encuentra localizado el petitorio o
para la ejecución de programas de inversión y desarrollo en sus respectivas circunscripciones y a los gobiernos regionales.
Ley Nº 27506, Ley de Canon. "El Canon será distribuido entre los gobiernos locales de acuerdo al criterio de área de influencia del yacim
Los gobiernos locales están constituidos por las municipalidades provinciales y distritales, siendo la distribución la siguiente: a) El diez p
del total de canon para los gobiernos locales de la municipalidad o municipalidades donde se explota el recurso natural. b) El veinticinco
del total de canon para los gobiernos locales de las municipalidades distritales y provinciales donde se explota el recurso natural. c) El cu
(40%) del total de canon para los gobiernos locales del departamento o departamentos de las regiones donde se explota el recurso natura
por ciento (25%) del total de canon para los gobiernos regionales donde se explota el recurso natural." _x000D__x000D_
_x000D__x000D_
Ley Nº 28258, Ley de Regalía Minera. La distribución contempla lo siguiente: a) El veinte por ciento (20%) del total recaudado para los
del distrito o distritos donde se explota el recurso natural, de los cuales el cincuenta por ciento (50%) será invertido en las comunidades d
recurso natural. b) El veinte por ciento (20%) del total recaudado para los gobiernos locales de la provincia o provincias donde se encuen
el recurso natural. c) El 40% (cuarenta por ciento) del total recaudado para las municipalidades distritales y provinciales del departament
de las regiones donde se encuentra en explotación el recurso natural, d) El 15% (quince por ciento) del total recaudado para el o los gobi
donde se encuentra en explotación el recurso natural. e) El 5% (cinco por ciento) del total recaudado para las universidades nacionales de
explota el recurso natural. _x000D__x000D_
_x000D__x000D_
La Ley Nº 29169, que regula la distribución de los derechos de vigencia determina su distribución de la siguiente manera: " a) El setenta
(75%) de lo recaudado a la municipalidad distrital o municipalidades distritales donde se encuentra localizado el petitorio o concesión af
ejecución de programas de inversión y desarrollo en sus respectivas circunscripciones; en caso de que el petitorio o concesión afecta se u
más municipalidades distritales, la distribución se efectuará en partes iguales. b) El veinte por ciento (20%) de lo recaudado al Instituto G
Metalúrgico - INGEMMET. c) El cinco por ciento (5%) de lo recaudado al Ministerio de Energía y Minas para los fines de mantenimien
Sistema de Información Minero-Metalúrgico. d) Los gobiernos regionales recibirán los porcentajes señalados en los incisos b) y c) que c
pago efectuado por los Pequeños Productores Mineros y los Productores Mineros Artesanales para el ejercicio de las funciones que, en m
sido transferidas en el marco del proceso de descentralización; en especial, aquellas relacionadas con la protección del medio ambiente.”
Los porcentajes de participación están especificados en cada una de las leyes. _x000D__x000D_
Ley Nº 27506, Ley de Canon. "El Canon será distribuido entre los gobiernos locales de acuerdo al criterio de área de influencia del yacim
Los gobiernos locales están constituidos por las municipalidades provinciales y distritales, siendo la distribución la siguiente: a) El diez p
del total de canon para los gobiernos locales de la municipalidad o municipalidades donde se explota el recurso natural. b) El veinticinco
del total de canon para los gobiernos locales de las municipalidades distritales y provinciales donde se explota el recurso natural. c) El cu
(40%) del total de canon para los gobiernos locales del departamento o departamentos de las regiones donde se explota el recurso natura
por ciento (25%) del total de canon para los gobiernos regionales donde se explota el recurso natural." _x000D__x000D_
_x000D__x000D_
Ley Nº 28258, Ley de Regalía Minera. La distribución contempla lo siguiente: a) El veinte por ciento (20%) del total recaudado para los
del distrito o distritos donde se explota el recurso natural, de los cuales el cincuenta por ciento (50%) será invertido en las comunidades d
recurso natural. b) El veinte por ciento (20%) del total recaudado para los gobiernos locales de la provincia o provincias donde se encuen
el recurso natural. c) El 40% (cuarenta por ciento) del total recaudado para las municipalidades distritales y provinciales del departament
de las regiones donde se encuentra en explotación el recurso natural, d) El 15% (quince por ciento) del total recaudado para el o los gobi
donde se encuentra en explotación el recurso natural. e) El 5% (cinco por ciento) del total recaudado para las universidades nacionales de
explota el recurso natural. _x000D__x000D_
_x000D__x000D_
La Ley Nº 29169, que regula la distribución de los derechos de vigencia determina su distribución de la siguiente manera: " a) El setenta
(75%) de lo recaudado a la municipalidad distrital o municipalidades distritales donde se encuentra localizado el petitorio o concesión af
ejecución de programas de inversión y desarrollo en sus respectivas circunscripciones; en caso de que el petitorio o concesión afecta se u
más municipalidades distritales, la distribución se efectuará en partes iguales. b) El veinte por ciento (20%) de lo recaudado al Instituto G
Metalúrgico - INGEMMET. c) El cinco por ciento (5%) de lo recaudado al Ministerio de Energía y Minas para los fines de mantenimien
Sistema de Información Minero-Metalúrgico. d) Los gobiernos regionales recibirán los porcentajes señalados en los incisos b) y c) que c
pago efectuado por los Pequeños Productores Mineros y los Productores Mineros Artesanales para el ejercicio de las funciones que, en m
sido transferidas en el marco del proceso de descentralización; en especial, aquellas relacionadas con la protección del medio ambiente.”
El Ministerio de Economía y Finanzas (MEF), a través de su portal web "Transparencia Económica Perú" brinda acceso a su aplicativo "
Transferencias a los Gobiernos Nacional, Regional, Local y EPS (Entidades Prestadoras de Salud)". A través de dicho aplicativo se pued
información actualizada diariamente sobre las transferencias del gobierno central hacia todos y cada uno de los gobiernos subnacionales
regionales y locales). La información está actualizada hasta el año 2020. El enlace de interés es el siguiente:
https://apps5.mineco.gob.pe/transferencias/gl/default.aspx_x000D__x000D_
_x000D__x000D_
El Ministerio de Energía y Minas (MEM) publica mensualmente su Boletín Estadístico Minero, una base de datos que considera las tran
ingresos provenientes de los recursos extractivos a los gobiernos subnacionales por parte del Gobierno Nacional. El último reporte regist
mes de Junio de 2020 y registra las transferencias realizadas por conceptos de Regalías Mineras, Canon y Derechos de Vigencia. Enlace
http://www.minem.gob.pe/_publicacion.php?idSector=1&idPublicacion=615
Tanto la información provista por el Ministerio de Economía y Finanzas (MEF) a través del aplicativo "Consulta de Transferencias a los
Nacional, Regional, Local y EPS (Entidades Prestadoras de Salud)" así como la brindada por el Ministerio de Energía y Minas (MINEM
"Boletín Estadístico Minero" cubren el monto de ingresos transferidos a los Gobiernos subnacionales hasta el año 2020.
El Ministerio de Economía y Finanzas (MEF), a través de su portal web "Transparencia Económica Perú" brinda acceso a su aplicativo "
Transferencias a los Gobiernos Nacional, Regional, Local y EPS (Entidades Prestadoras de Salud)" permite conocer el monto de transfer
Gobierno Central por fuente del recurso. El enlace de interés es el siguiente: https://apps5.mineco.gob.pe/transferencias/gl/default.aspx
La Ley Nº 27506, Ley del Canon, establece expresamente en su artículo 7 las responsabilidades de las autoridades municipales sobre la t
canon por parte del Gobierno Central, señalando que la autoridad externa facultada para auditar periodicamente (semestralmente) dichos
Contraloría General de la República. La norma señala lo siguiente: "a) Las autoridades de los gobiernos locales provinciales y distritales
responsabilidad, transferirán recursos para inversión a los centros poblados de su circunscripción. b) Rendir cuentas periódicamente sobr
recursos del canon. c) Crear los indicadores y mecanismos adecuados para el monitoreo y evaluación de impactos y costo/beneficio de la
canon. 7.2 Todos los funcionarios y servidores públicos, así como aquellos elegidos mediante elección popular que administren los recur
transferidos a las entidades de su dirección o gobierno, son responsables por el buen uso de los mismos, y tienen la obligación de rendir
de los gastos efectuados a la Contraloría General de la República, conforme al mandato general establecido por el Artículo 199 de la Con
del Estado. 7.3 La ejecución de las obras, los gastos incurridos y los logros alcanzados estarán sujetos a la fiscalización posterior de los p
perjuicio de las acciones de control que las leyes establecen."
La Contraloría General de la República opera descentralizadamente en el territorio peruano a través de los Organos de Control Institucio
acuerdo a la Resolución de Control Nº 163-2015-CG son definidos como "el órgano conformante del SNC (Sistema Nacional de Contro
llevar a cabo el control gubernamental en la entidad de conformidad con lo dispuesto en los artículos 6, 7 y 8 de la Ley, promoviendo la
transparente gestión de los recursos y bienes de la entidad, cautelando la legalidad y eficiencia de sus actos y operaciones, así como, el lo
resultados, mediante la ejecución de los servicios de control (simultáneo y posterior) y servicios relacionados, con sujeción a los principi
artículo 9 de la Ley". En ese sentido, respecto a la auditoría de las transferencias provenientes de los recursos extractivos, la Contraloría
República mediante su aplicativo web "Buscador de Informes de Servicios de Control" brinda algunos reportes realizados por distintos Ó
Institucional acerca del manejo del recurso del Canon durante el ejercicio fiscal 2019. Son los casos de la Municipalidad Distrital de Lob
Regional de Piura, lo que nos da cuenta de que se vienen realizando procesos de fiscalización de los recursos provenientes de la activida
embargo, no están disponibles todos los reportes de todas los OCI. _x000D__x000D_
_x000D__x000D_
Enlaces de interés:_x000D__x000D_
Portal "Buscador de Informes de Servicios de Control": https://appbp.contraloria.gob.pe/BuscadorCGR/Informes/Avanzado.html_x000D
Informe de Control de la Municipalidad Distrital de Lobitos:
https://s3.amazonaws.com/spic-informes-publicados/informes/2020/01/2019CPOL42000152_ADJUNTO.pdf_x000D__x000D_
Informe de Control del Gobierno Regional de Piura: https://s3.amazonaws.com/spic-informes-publicados/resumen/2019/12/2019CPO53
El Perú tiene un único fondo de soberano que puede interpretarse como un fondo de recursos naturales: el Fondo de Estabilización Fisca
una parte significativa de sus fondos provienen de ingresos de recursos extractuvos. El FEF está adscrito al Ministerio de Economía y Fi
por la Ley N° 27245 como un mecanismo de ahorro público que permita incrementar la capacidad de respuesta del Estado ante escenario
significativo impacto directo sobre la economía nacional, tales como situaciones de emergencia o períodos fuertemente recesivos. El FEF
Marco de la Responsabilidad y Transparencia Fiscal del Sector Público No Financiero, aprobado por el Decreto Legislativo N° 1276, y s
aprobado a través del D.S. N° 150-2017-EF. En esa norma se señala que parte de los ingresos que conforman el fondo provienen del 10%
líquidos del pago inicial por concesiones del Estado, incluyendo en el sector minero. _x000D__x000D_
Aunque existen otros fondos, como el Fondo de Desarrollo Socioeconómico del Proyecto Camisea cuyos ingresos al 100% provienen de
como es el gas natural, ellos no cumplen con los requisitos de un fondo de recursos naturales, como "que invierta al menos el 50% de los
extranjeros". Este fondo, por ejemplo, es un fondo cuyo objetivo es simplemente redistribuir los ingresos del gas natural a los territorios
transporte. _x000D__x000D_
El Artículo 8 de la Ley 27245, en su subcapítulo sobre el FEF, se refiere a la utilización de recursos del FEF y establece que (8.1) los rec
podrán ser utilizados: a) Cuando en el año fiscal correspondiente se prevea una disminución en los ingresos corrientes de la fuente de fin
recursos ordinarios, expresados como un porcentaje del PBI, mayor a 0,3% (tres décimas del uno por ciento) con respecto del promedio
relación de los últimos 3 (tres) años, ajustados por el efecto de los cambios significativos en la política tributaria. En este caso, se podrán
hasta por un monto equivalente a la disminución de ingresos que exceda el límite de 0,3% (tres décimas del uno por ciento) del PBI ante
el 40% (cuarenta por ciento) de los recursos de dicho Fondo. Estos recursos se utilizarán prioritariamente para cubrir gastos de programa
destinados al alivio de la pobreza; y b) En las situaciones de excepción previstas en el Artículo 5 de la Ley, que se refieren por ejemplo,
nacional o de crisis internacional que puedan afectar seriamente la economía nacional.
El uso de los recursos del fondo no requieren ser aprobados previamente por el presupuesto anual. El numeral 17.2 del artículo 17 del De
N° 1276 señala que los recursos del Fondo de Estabilización Fiscal se invierten, directamente o a través de un fideicomiso, en el Banco C
del Perú o en el exterior, y se administran bajo los lineamientos de inversión aprobados por el Directorio, a propuesta de su Secretaría Té
la Dirección General de Endeudamiento y Tesoro Público del Ministerio de Economía y Finanzas.
La cuantía de los depósitos que se realizan en el fondo está regulada en el artículo 18 del Decreto Legislativo N° 1276, el cual determina
del fondo: a) El saldo presupuestal de libre disponibilidad del Tesoro Público obtenido al final de cada año fiscal en la fuente de financia
Ordinarios, de ser este positivo, hasta alcanzar el porcentaje señalado en el literal a) del numeral 20.3 del artículo 20. Para este efecto se
presupuestal a la diferencia entre los ingresos registrados en la fuente de financiamiento de Recursos Ordinarios y los gastos totales deve
referida fuente, incluyendo los relativos a las obligaciones requeridas para la atención del servicio de la deuda pública. b) El 10 por cien
líquidos de cada operación de venta de activos por privatización. c) El 10 por ciento de los ingresos líquidos del pago inicial por concesi
Otros recursos autorizados por norma expresa.
El Ministerio de Economía y Finanzas publica anualmente el balance de los recursos del Fondo de Estabilización Fiscal. El último balan
año 2019 y muestra la cuantía total del Fondo. _x000D__x000D_
Enlace de interés: https://www.mef.gob.pe/contenidos/tesoro_pub/fef/FEF2019.pdf
El Ministerio de Economía y Finanzas publica anualmente el balance de los recursos del Fondo de Estabilización Fiscal. El último balan
año 2019 y muestra la cuantía total del Fondo. Además cuenta con un desagregado de ingresos correspondientes al otorgamiento de conc
activos así como intereses y de egresos correspondientes a ahorro acumulado destinado a reducir la deuda pública, situaciones de excepc
al Tesoro Público de los ingresos por intereses._x000D__x000D_
Los ingresos y egresos registrados en el último balance del Fondo de Estabilización Fiscal no señalan haber trasgredido las regulaciones
Decreto Legislativo N° 1276. Por lo tanto, se infiere que los depositos y retiros se han realizado conforme a las reglas numéricas especif
normativo vigente._x000D__x000D_
Los ingresos y egresos registrados en el último balance del Fondo de Estabilización Fiscal no señalan haber trasgredido las regulaciones
Decreto Legislativo N° 1276. Por lo tanto, se infiere que los depositos y retiros se han realizado conforme a las reglas numéricas especif
normativo vigente._x000D__x000D_
El numeral 17.2 del artículo 17 del Decreto Legislativo N° 1276 establece que los recursos del Fondo de Estabilización Fiscal se invierte
través de un fideicomiso, en el Banco Central de Reserva del Perú o en el exterior, y se administran bajo los lineamientos de inversión ap
Directorio, a propuesta de su Secretaría Técnica, que recae en la Dirección General de Endeudamiento y Tesoro Público del Ministerio d
Finanzas. Por lo tanto, no requieren de aprobación presupuestaria previa.
El numeral 17.2 del artículo 17 del Decreto Legislativo N° 1276 establece que los recursos del Fondo de Estabilización Fiscal se invierte
través de un fideicomiso, en el Banco Central de Reserva del Perú o en el exterior, y se administran bajo los lineamientos de inversión ap
Directorio, a propuesta de su Secretaría Técnica, que recae en la Dirección General de Endeudamiento y Tesoro Público del Ministerio d
Finanzas. En ese sentido, la Dirección General de Endeudamiento y Tesoro Público, elaboró en 2015 los "Lineamientos de Inversión del
Estabilización Fiscal", en este documento se señalan las restricciones de inversión como sigue: "El portafolio de inversiones del FEF tom
siguientes restricciones y consideraciones especiales: a) No se permite la constitución de depósitos a plazo en aquellas monedas donde la
de remuneración sea negativa. Asimismo, en caso se observe que las condiciones de los mercados financieros sean adversas para las tasa
se comunicará al Directorio a fin de que puedan tomarse las medidas correspondientes. b) No se permite utilizar los activos del FEF com
prendario o garantía. c) Los ingresos que se recauden por intereses pagados por las inversiones del FEF serán transferidos al Tesoro Públ
siguiente de recaudados_x000D__x000D_
dichos intereses. d) Las operaciones de rentabilización de recursos del FEF serán coordinadas con_x000D__x000D_
el Banco Central de Reserva del Perú."_x000D__x000D_
Enlace de interés: Lineamientos de Inversión del Fondo de Estabilización Fiscal.
https://www.mef.gob.pe/contenidos/tesoro_pub/lin_inversion/Lineamientos_inversion_dic2015.pdf
El Ministerio de Economía y Finanzas, además de realizar un reporte anual consolidado de balance del Fondo de Estabilización Fiscal, ta
informes trimestrales en los que desagrega los componentes financieros (ingresos y egresos) de forma más detallada. En estos informes s
de retorno de inversión para el periodo contable cubierto por el informe. Se puede acceder al último informe trimestral del Fondo de Esta
para el primer trimestre del 2020, en el siguiente enlace: https://www.mef.gob.pe/es/?option=com_content&language=es-ES&Itemid=10
ES&view=article&id=4123
En el último informe trimestral del Fondo de Estabilización Fiscal 2019, se realiza una descripción de los activos con los que cuenta al c
fiscal, los cuales consisten principalmente en los depositos a plazo fijo en el Banco Central de Reserva del Perú. Al respecto, el informe
cierre del cuarto trimestre del 2019, el 99.98% del total de portafolio de las inversiones del FEF, estuvieron en depósitos a plazo fijo en e
Reserva del Perú. La tasa de rendimiento promedio al_x000D__x000D_
vencimiento (YTM6) de las inversiones alcanzó un nivel de 1.93%, con una duración promedio de 1.2 meses". (p. 8). _x000D__x000D_
Enlace de interés: https://www.mef.gob.pe/contenidos/tesoro_pub/fef/informe_IVTrim2019_FEF.pdf
En el último informe trimestral del Fondo de Estabilización Fiscal 2019, se distingue entre tipos de instrumentos como los depósitos a la
plazo con tasa de interés fija y depósitos a plazo con tasa de interés variable. De los cuales, hasta el cierre del año 2019, se señaló que el
portafolio de inversiones respecto a los depósitos a la vista fue de 0.02%, mientras que el de depósitos a plazo con tasa de interés fija fue
99.98%._x000D__x000D_
Enlace de interés: https://www.mef.gob.pe/contenidos/tesoro_pub/fef/informe_IVTrim2019_FEF.pdf
El uso de los recursos del fondo no requieren ser aprobados previamente por el presupuesto nacional. El numeral 17.2 del artículo 17 del
Legislativo N° 1276 señala que los recursos del Fondo de Estabilización Fiscal se invierten, directamente o a través de un fideicomiso, e
de Reserva del Perú o en el exterior, y se administran bajo los lineamientos de inversión aprobados por el Directorio, a propuesta de su S
que recae en la Dirección General de Endeudamiento y Tesoro Público del Ministerio de Economía y Finanzas.
El último informe trimestral del Fondo de Estabilización Fiscal 2019, se ajusta a la clasificación de activos y tipos de inversión permitido
"Lineamientos de Inversión del Fondo de Estabilización Fiscal", documento elaborado por la Dirección General de Endeudamiento y Te
_x000D__x000D_
Enlace de interés: IV Informe trimestral FEF 2019. https://www.mef.gob.pe/contenidos/tesoro_pub/fef/informe_IVTrim2019_FEF.pdf_x
Lineamientos de Inversión del Fondo de Estabilización Fiscal.
https://www.mef.gob.pe/contenidos/tesoro_pub/lin_inversion/Lineamientos_inversion_dic2015.pdf
De acuerdo a los numerales 2 y 4 del artículo 23 del Decreto Supremo Nº 150-2017-EF, Reglamento del Decreto Legislativo 1276, se se
funciones del Directorio del Fondo de Estabilización Fiscal las de "aprobar, dentro de los noventa (90) días calendario de concluido cada
detalle de los ingresos y egresos, y los saldos al inicio y al final del año anterior del Fondo de Estabilización Fiscal al que se refiere el pá
artículo 17 del Decreto Legislativo para su publicación en el portal institucional del Ministerio de Economía y Finanzas y en el diario ofi
Así como "aprobar los informes trimestrales sobre el estado del Fondo de Estabilización Fiscal, en base al reporte que elabore la Secreta
publicación en el portal institucional del Ministerio de Economía y Finanzas dentro de los sesenta (60) días siguientes al término de cada
trimestre."_x000D__x000D_
De acuerdo a los numerales 2 y 4 del artículo 23 del Decreto Supremo Nº 150-2017-EF, Reglamento del Decreto Legislativo 1276, se se
funciones del Directorio del Fondo de Estabilización Fiscal las de "aprobar, dentro de los noventa (90) días calendario de concluido cada
detalle de los ingresos y egresos, y los saldos al inicio y al final del año anterior del Fondo de Estabilización Fiscal al que se refiere el pá
artículo 17 del Decreto Legislativo para su publicación en el portal institucional del Ministerio de Economía y Finanzas y en el diario ofi
Así como "aprobar los informes trimestrales sobre el estado del Fondo de Estabilización Fiscal, en base al reporte que elabore la Secreta
publicación en el portal institucional del Ministerio de Economía y Finanzas dentro de los sesenta (60) días siguientes al término de cada
De acuerdo al artículo 30 del Decreto Supremo Nº 150-2017-EF, Reglamento del Decreto Legislativo 1276, se señala que se debe realiza
anual: "El detalle de los ingresos y egresos, y de los saldos de balance al inicio y al final del año del Fondo de Estabilización Fiscal es ob
auditoría anual por parte de la Contraloría General de la República o por firmas auditoras designadas por la Contraloría General de la Re
normativa vigente. Los resultados de la auditoría son publicados en el portal institucional del Ministerio de Economía y Finanzas, antes d
trimestre de cada año fiscal, siendo parte del informe anual que publica el Fondo de Estabilización Fiscal referido en el párrafo 17.5 del a
Decreto Legislativo."
Tanto el Decreto Legislativo N° 1276 como el Decreto Supremo N° 150-2017-EF no contemplan la participación del poder legislativo e
informes financieros anuales del fondo._x000D__x000D_
Efectivamente, el Ministerio de Economía y Finanzas ha publicado el Informe Anual del Fondo de Estabilización Fiscal correspondiente
los cuatro Informes Trimestrales del Fondo de Estabilización Fiscal correspondiente al mismo año. Para el 2020, se encuentra disponible
Trimestral correspondiente al primer trimestre del 2020 y el balance (agregado) del saldo al 31 de diciembre del 2020._x000D__x000D_
La Contraloría General de la República, a través de su Informe N° 014-2020-2-0001-DF, publicado con fecha 8 de setiembre de 2020, re
Financiera al Ministerio de Economía y Finanzas "Auditoría a los estados financieros del Fondo de Estabilización Fiscal -FEF" para el p
comprendido entre el 1 de enero al 31 de diciembre del 2019._x000D__x000D_
El enlace de interés es el siguiente: https://apps8.contraloria.gob.pe/SPIC/srvDownload/ViewPDF?
CRES_CODIGO=2020CPO000100014&TIPOARCHIVO=ADJUNTO
No se han encontrado notas de prensa o noticias en línea sobre que el Congreso haya revisado los informes financieros anuales del Fond
Fiscal._x000D__x000D_
El marco regulatorio peruano promueve el Contenido Local en las actividades extractivas a través del Decreto Supremo Nº 042-2003-EM
compromiso previo como requisito para el desarrollo de actividades mineras y normas complementarias. Esta norma conocida también c
para un Desarrollo Sostenible es presentada como una Declaración Jurada dentro del proceso de Petitorio de Concesión Minera ante el IN
asimismo, establece lo siguiente: "Agréguese como literal i) del numeral 1) del artículo 17 del Reglamento de Procedimientos Mineros, a
Decreto Supremo Nº 018-92-EM, con el siguiente texto: i) Compromiso Previo en forma de Declaración Jurada del peticionario, median
compromete a: a) Enfoque de Desarrollo Sostenible, contribuir al desarrollo sostenible de la población ubicada en el área de influencia d
minera, procurando de manera conjunta con ella, el desarrollo y el fortalecimiento de la institucionalidad local, principalmente y la articu
proyectos de desarrollo productivo, que conlleven a la diversificación económica y la sostenibilidad local más allá de la vida útil de las a
b) Excelencia Ambiental y Social, realizar las actividades mineras en el marco de la política ambiental del Estado, en su interdependenci
social, buscando la gestión social y ambiental con excelencia y el uso y manejo responsable de los recursos naturales para impulsar el de
c) Cumplimiento de Acuerdos, cumplir con los compromisos sociales asumidos en convenios, actas, contratos y estudios ambientales. d)
Responsable, respetar a las personas e instituciones, autoridades, cultura y costumbres locales. Promover acciones que fortalezcan la con
actores involucrados con la actividad minera, a través del establecimiento y vigencia de procesos participativos y favoreciéndose la prev
conflictos y la utilización de mecanismos alternativos de solución de conflictos. e) Empleo Local, fomentar preferentemente la contratac
local, para realizar labores de la actividad minera o relacionadas con la misma según los requerimientos del titular en las diversas etapas
de forma consensuada con la población del área de influencia, pudiendo brindar para el efecto las oportunidades de capacitación requerid
Económico, contribuir al desarrollo económico local y/o regional a través de la adquisición preferente de bienes y servicios locales y/o re
condiciones razonables de calidad, oportunidad y precio para ambas partes y la promoción de iniciativas empresariales; que busquen la d
las actividades económicas de la zona. g) Diálogo Continuo, mantener un diálogo continuo y oportuno con las autoridades regionales y l
del área de influencia de la actividad minera y sus organismos representativos, bajo un enfoque intercultural, proporcionándoles informa
oportuna y accesible sobre sus actividades mineras mediante el lenguaje y los medios de comunicación adecuados, de modo que permita
opiniones, manifestación de sugerencias y participación de todos los actores involucrados, de conformidad con las normas de participaci
aplicables.
El enunciado de los Principios no responde a un orden jerárquico, destacando su interrelación y complementariedad, así como su inte
alcanzar el desarrollo sostenible de las poblaciones de las áreas de influencia mineras."
El Decreto Supremo Nº 042-2003-EM, que establece un compromiso previo como requisito para el desarrollo de actividades mineras y n
complementarias, señala dentro de los compromisos previos que deben asumir las empresas extractivas:
A. Adquisición en empresas locales: "Desarrollo Económico. Contribuir al desarrollo económico local y/o regional a través de la adquisi
bienes y servicios locales y/o regionales en condiciones razonables de calidad, oportunidad y precio para ambas partes y la promoción de
empresariales; que busquen la diversificación de las actividades económicas de la zona."
B. Empleo: "Empleo Local. Fomentar preferentemente la contratación de personal local, para realizar labores de la actividad minera o re
misma según los requerimientos del titular en las diversas etapas del ciclo minero y de forma consensuada con la población del área de in
brindar para el efecto las oportunidades de capacitación requeridas."
D. Capacitación, financiación u otro tipo de apoyo a la industria local: "Desarrollo Económico.Contribuir al desarrollo económico local
través de la adquisición preferente de bienes y servicios locales y/o regionales en condiciones razonables de calidad, oportunidad y preci
y la promoción de iniciativas empresariales; que busquen la diversificación de las actividades económicas de la zona."
La Ley General de Minería ni ninguna norma del sector mencionan los encadeamientos económicos hacia adelante.
No existe ley o política que gobierne el requisito o incentivo de encadenamiento hacia delante de las industrias exttractivas.
La Resolución Ministerial Nº 192-2008-MEM-DM aprueba el Formato de Declaración Jurada Anual de Actividades de Desarrollo Soste
refiere el D.S. Nº 042-2003-EM. Este formato de declaración jurada requiere información presupuestal de las empresas extractivas respe
variables: educación, salud, nutrición, gestión ambiental, empleo local, economía local, infraestructura básica, desarrollo y fortalecimien
capacidades de gestión de instituciones locales y promoción de la cultura. Esta información sobre los compromisos con el desarrollo sos
seguida por la Oficina General de Gestión Social del Ministerio de Energía y Minas (MINEM).
Por otro lado, mediante el Decreto Supremo Nº 052-2010-EM se modificó el Decreto Supremo Nº 042-2003-EM, sobre los Compromiso
Social, agregándose lo siguiente: "Artículo Quinto.- De la difusión de la información contenido en la Declaración Jurada Anual de Activ
Desarrollo Sostenible. La información presentada por los titulares mineros a través de la Declaración Jurada Anual de Actividades de De
(Anexo IV de la DAC) estará a disposición de todas las personas, una vez vencido el plazo de presentación de la DAC, en la página web
Energía y Minas."
La Resolución Ministerial Nº 192-2008-MEM-DM aprueba el Formato de Declaración Jurada Anual de Actividades de Desarrollo Soste
refiere el D.S. Nº 042-2003-EM. Este formato de declaración jurada requiere información presupuestal de las empresas extractivas respe
variables: educación, salud, nutrición, gestión ambiental, empleo local, economía local, infraestructura básica, desarrollo y fortalecimien
capacidades de gestión de instituciones locales y promoción de la cultura. Esta información sobre los compromisos con el desarrollo sos
seguida por la Ofina General de Gestión Social del Ministerio de Energía y Minas (MINEM). _x000D__x000D_
_x000D__x000D_
Por otro lado, mediante el Decreto Supremo Nº 052-2010-EM se modificó el Decreto Supremo Nº 042-2003-EM, sobre los Compromiso
Social, agregándose lo siguiente: "Artículo Quinto.- De la difusión de la información contenido en la Declaración Jurada Anual de Activ
Desarrollo Sostenible. La información presentada por los titulares mineros a través de la Declaración Jurada Anual de Actividades de De
(Anexo IV de la DAC) estará a disposición de todas las personas, una vez vencido el plazo de presentación de la DAC, en la página web
Energía y Minas."
No se ha registrado ninguna evaluaciòn previa del Gobierno sobre empleo local, adquisición de bienes y servicios locales o promoción/c
negocios locales por parte de las empresas mineras. Se buscó en google con las palabras "empleo local mineria peru evaluación", "adquis
peru evaluación", "capacitación local mineria peru evaluación", "desarrollo local mineria peru evaluación", "empleo local mineria peru e
"adquisición local mineria peru estudio", "capacitación local mineria peru estudio" y "desarrollo local mineria peru estudio".
El Ministerio de Energía y Minas, através de su aplicativo web denominado "Inversión Social Minera - Dashboard" ha hecho públicas la
referentes a la inversión social de las empresas extracticas en lo concerniente a empleo local, economía local, desarrollo y fortalecimient
locales, etc. desde el año 2007 hasta el año 2018. El enlace de interés es el siguiente: http://www.minem.gob.pe/descripcion.php?
idSector=3&idTitular=9619
Adicionalmente, a través de la Iniciativa EITI, se han publicado Estudios de Transparencia Regional basicamente en las regiones de Moq
Apurimac y Arequipa, en los que se registran datos tanto de adquisiciones locales como de empleo local. Todos ellos previamente al 201
Enlaces de interes:
Moquegua: http://www.energiayminasmoquegua.gob.pe/eiti/files/Tercer_Estudio_EITI_Moquegua.pdf
Piura: http://eitipiura.regionpiura.gob.pe/documentos/3erestudiodiagramado.pdf
Apurimac: http://www.dremapurimac.gob.pe/inicio/index.php/2015-02-12-17-20-44/138-segundo-estudio-de-transparencia-regional-de-
para-la-region-apurimac
Arequipa: http://eiti.regionarequipa.gob.pe/?page_id=96
Desde el 2019, el Ministerio de Energía y Mina ha publicado el Informe de Empleo Minero en el Perú, un informe anual donde se analiz
minero según los datos reportados en la
Declaración Anual Consolidada (DAC). En estos informes se presentan estadísticas de forma agregada para el sector minero, pero desag
variables de interés, como lugar de origen, función laboral, grupos de edades, estratos, tipos de empleados (directo o a través de empresa
entre otros. Se ha publicado una edición para el 2019 y una para el 2020.
Asimismo, el boletín estadístico minero más reciente, para noviembre del 2020, se presenta también una sección específica con data sob
el 2020, también de forma agregada para el sector minero:
(ver p.4).
No existe una política de procesamiento nacional y, por lo tanto, esta pregunta no es aplicable.
No existe una política de suministro interno y, por lo tanto, esta pregunta no es aplicable.
No existe una política de vínculos hacia adelante y, por lo tanto, esta pregunta no es aplicable.
El Anuario Minero 2019, principal documento estadistico de Minería producido por el MINEM, no considera información estadística so
Tampoco lo hacen los datos del Boletín Estadístico Minero.
El Anuario Minero 2019, principal documento estadistico de Minería producido por el MINEM, no considera información estadística so
mercado nacional. Tampoco lo hacen los datos del Boletín Estadístico Minero.
El marco normativo general de la actividad minera en el país regulado a partir de la Ley General de Minería no obliga a la administració
a publicar información sobre la identidad de los proveedores de la industria extractiva. Adicionalmente, se realizó la búsqueda en los por
INGEMMET y del MINEM, sobre normas relacionadas al registro e identificación de los proveedores de la actividad minera, sin resulta
La fiscalización sobre los beneficiarios reales o finales de las empresas extractivas se realiza en el marco del Decreto Legislativo N° 137
legislativo que regula la obligación de las personas jurídicas y/o entes jurídicos de informar la identificación de los beneficiarios reales. S
norma determina en su artículo 8 que la información de los beneficiarios reales puede ser utilizada por la SUNAT, SBS y SMV. No es d
debido a reserva tributaria.
No se encontró información sobre algun tipo de registro o identificación de los proveedores de la actividad minera. Se realizó la busqued
del INGEMMET y del MINEM, sin resultados. Por otro lado, se buscó en google con las palabras "proveedores mineros perú", "registro
perú", sin resultados. De acuerdo a Manuel Saldarriaga (2020), "el Minem no tiene registrados a las empresas proveedoras, como sí ocu
empresas mineras y de contrata". Sin embargo, según Victor Góbitz (citado en Saldarriaga, 2020), presidente del Instituto de Ingenieros
(IIMP), el Ministerio de la Producción sí contaría con los datos de los proveedores de la minería. No obstante, se realizó la busqueda en
Ministerio de la Producción con las palabras "proveedores minería" y "minería", sin resultados. De lo cual, se infiere que de tener dicho
información de los proveedores, no la ha hecho pública. Enlace de interés: https://estacionindustria.com/proveedores-mineros-como-se-p
afrontar-la-pandemia/2053/
Debido a que la información está restringida para el uso de la SUNAT, SBS y SMV, no corresponde ser divulgada.
La promoción de las energías renovables se realiza en el marco normativo peruano a través del Decreto Legislativo Nª 1002, Decreto Le
promoción de la inversión para la generación de electricidad con el uso de energías renovables. Esta norma indica lo siguiente: "Artículo
interés nacional y participación de la energía con RER en la matriz de generación de electricidad. 2.1 Declárese de interés nacional y nec
desarrollo de nueva generación eléctrica mediante el uso de RER. 2.2 El Ministerio de Energía y Minas establecerá cada cinco (5) años u
objetivo en que debe participar, en el consumo nacional de electricidad, la electricidad generada a partir de RER, no considerándose en e
objetivo a las centrales hidroeléctricas. Tal porcentaje objetivo será hasta el cinco por ciento (5%) en cada uno de los años del primer qui
El Gobierno peruano asume un rol de promoción de la inversión privada en la implementación de proyectos de generación eléctrica con
Algunos proyectos importantes para el año 2020 en este sentido son: "Central Eólica Duna, en Cajamarca, con una inversión que supera
millones; la Central Eólica Huambos, ubicada en la misma región, que compromete una inversión mayor a los US$ 22 millones; y la Cen
Callao, en el Callao, con una inversión de US$ 2,5 millones. A estos importantes proyectos, se suman la Central Hidroeléctrica de Manta
Áncash, y la Central Hidroeléctrica de San Gabán III en Puno." La primera, bajo concesión de la empresa GR TARUCA S.A.C., la segun
de la empresa GR PAINO S.A.C., la tercera bajo concesión de la empresa EMPRESA CONCESIONARIA ENERGÍA LIMPIA S.A.C.,
concesión de la empresa PERUANA DE INVERSIONES EN ENERGÍA RENOVABLES S.A., y la quinta bajo concesión de la empres
GLOBAL PERÚ._x000D__x000D_
_x000D__x000D_
Enlace de interés: Nota del Gobierno sobre proyectos de energia renovable: https://www.gob.pe/institucion/minem/noticias/86946-tres-p
generacion-electrica-con-energia-renovables-entran-en-fase-de-operacion-comercial-durante-el-2020_x000D__x000D_
Central Eólica Duna: https://www.osinergmin.gob.pe/seccion/centro_documental/electricidad/Documentos/PROYECTOS%20GFE/Aco
Generaci%C3%B3n/3.5.3.pdf_x000D__x000D_
Central Eólica Huambos: https://www.osinergmin.gob.pe/seccion/centro_documental/electricidad/Documentos/PROYECTOS%20GFE/
%C3%B3n/Generaci%C3%B3n/3.5.2.pdf_x000D__x000D_
Central de Biomasa Callao: https://www.osinergmin.gob.pe/seccion/centro_documental/electricidad/Documentos/PROYECTOS%20GF
Central Hidroeléctrica de Manta: https://www.osinergmin.gob.pe/seccion/centro_documental/electricidad/Documentos/PROYECTOS%
Central Hidroeléctrica de San Gabán III: https://www.osinergmin.gob.pe/seccion/centro_documental/electricidad/Documentos/PROYEC
Acorde%C3%B3n/Generaci%C3%B3n/3.1.3.pdf_x000D__x000D_
_x000D__x000D_
Por otro lado, cabe mencionar que el Estado Peruano no considera dentro de su organización institucional la existencia de alguna Empre
rubro.


En noviembre de 2019, el Ministerio del Ambiente (MINAM) publicó el Inventario Nacional de Gases de Efecto Invernadero del año 20
de las estimaciones de los años 2000, 2005, 2010 y 2012 - INGEI 2014. En dicho inventario se registran las estimaciones totales de carb
generadas por las operaciones realizadas por sectores. _x000D__x000D_
_x000D__x000D_
La elaboración de este documento se aprobó con el Decreto Supremo N° 013-2014-MINAM. Sin embargo, se inició en 2016 con la elab
Anuales de Gases de Efecto Invernadero (RAGEI) por parte del Ministerio de Ambiente, Ministerio de Energía y Minas, Ministerio de T
Comunicaciones, Ministerio de la Producción, Ministerio de Agricultura y RIego y Ministerio de VIvienda, Construcción y Saneamiento
aproximado de 2 años. A partir de finales de 2017 el MINAM empezó a consolidar el reporte final mediante revisiones externas y consu
publicarlo finalmente en 2019. _x000D__x000D_
_x000D__x000D_
El enlace de interés es el siguiente: http://infocarbono.minam.gob.pe/wp-content/uploads/2017/09/INGEI-2014-PERU-MOD-ENER202
https://resourcedata.org/document/rgi21-constitucin-poltica-del-per-1993
https://resourcedata.org/document/rgi21-decreto-supremo-n-0082007em
https://resourcedata.org/document/rgi21-anuario-minero-2019
https://resourcedata.org/document/rgi21-catastro-minero-ingemmet
https://resourcedata.org/document/rgi21-decreto-supremo-n-0202020em_x000D__x000D_https://resourcedata.org/doc
https://resourcedata.org/document/rgi21-decreto-supremo-n-01492em_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-ingemmet-web-page_x000D__x000D_https://resourcedata.org/document/rgi2
https://resourcedata.org/document/rgi21-decreto-supremo-n-01492em_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-decreto-legislativo-n-708
https://resourcedata.org/document/rgi21-diario-el-peruano-web-page
https://resourcedata.org/document/rgi21-ingemmet-web-page
https://resourcedata.org/document/rgi21-ingemmet-web-page
https://resourcedata.org/document/rgi21-decreto-de-urgencia-n-0202019_x000D__x000D_https://resourcedata.org/doc
https://resourcedata.org/document/rgi21-hoja-de-ruta-para-la-divulgacin-de-beneficiarios-reales_x000D__x000D_https:/
https://resourcedata.org/document/rgi21-declaracin-jurada-de-intereses-francisco-smodes_x000D__x000D_https://resou
https://resourcedata.org/document/rgi21-minem-web-page--directory_x000D__x000D_https://resourcedata.org/docume
https://resourcedata.org/document/rgi21-proinversin-web-page_x000D__x000D_https://resourcedata.org/document/rgi
https://resourcedata.org/document/rgi21-boletn-electrnico-actualidad-minera_x000D__x000D_https://resourcedata.org/
https://resourcedata.org/document/rgi21-ley-n-27506_x000D__x000D_https://resourcedata.org/document/rgi21-decreto
https://resourcedata.org/document/rgi21-minem-web-page--production
https://resourcedata.org/document/rgi21-bcrp-web-page_x000D__x000D_https://resourcedata.org/document/rgi21-min
https://resourcedata.org/document/rgi21-bcrp-web-page
https://resourcedata.org/document/rgi21-bcrp-web-page--statistics--data-2020
https://resourcedata.org/document/rgi21-eiti-per-timeline_x000D__x000D_https://resourcedata.org/document/rgi21-inf
https://resourcedata.org/document/rgi21-informe-final-eiti-2015--2016_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-sunat-web-page--nota-tributaria-y-aduanera--revenue-collection
https://resourcedata.org/document/rgi21-sunat-web-page--nota-tributaria-y-aduanera--revenue-collection
https://resourcedata.org/document/rgi21-decreto-supremo-n-1792004ef
https://resourcedata.org/document/rgi21-ley-n-29788
https://resourcedata.org/document/rgi21-ley-n-24829_x000D__x000D_https://resourcedata.org/document/rgi21-decreto
https://resourcedata.org/document/rgi21-constitucin-poltica-del-per-1993_x000D__x000D_https://resourcedata.org/doc
https://resourcedata.org/document/rgi21-sunat-internal-control-inform_x000D__x000D_https://resourcedata.org/docum
https://resourcedata.org/document/rgi21-eiti-per-board-decision-on-the-second-validation-of-peru-decision-reference-20
https://resourcedata.org/document/rgi21-informe-final-eiti-2015--2016
https://resourcedata.org/document/rgi21-boletn-electrnico-actualidad-minera_x000D__x000D_https://resourcedata.org/
https://resourcedata.org/document/rgi21-minam-web-page
https://resourcedata.org/document/rgi21-minem-web-page--seal_x000D__x000D_https://resourcedata.org/document/rg
https://resourcedata.org/document/rgi21-ley-n-28611_x000D__x000D_https://resourcedata.org/document/rgi21-resoluc
https://resourcedata.org/document/rgi21-informe-final-de-la-comisin-para-el-desarrollo-minero-sostenible_x000D__x000
https://resourcedata.org/document/rgi21-ley-n-29869_x000D__x000D_https://resourcedata.org/document/rgi21-resoluc
https://resourcedata.org/document/rgi21-decreto-legislativo-n-1276_x000D__x000D_https://resourcedata.org/documen
https://resourcedata.org/document/rgi21-marco-macroeconmico-multianual-20212024_x000D__x000D_https://resource
https://resourcedata.org/document/rgi21-consejo-fiscal-web-page
https://resourcedata.org/document/rgi21-marco-macroeconmico-multianual-20202023_x000D__x000D_https://resource
https://resourcedata.org/document/rgi21-decreto-de-urgencia-n-0142019
https://resourcedata.org/document/rgi21-mef-web-page-app-consulta-amigable-consulta-de-ejecucin-de-gasto
https://resourcedata.org/document/rgi21-sunat-web-page--ingresos-tributarios-recaudados-por-la-sunat-tributos-interno
https://resourcedata.org/document/rgi21-informe-trimestral-de-reglas-fiscales_x000D__x000D_https://resourcedata.org/
https://resourcedata.org/document/rgi21-informe-anual-de-deuda-pblica-2019
https://resourcedata.org/document/rgi21-minem-web-page
https://resourcedata.org/document/rgi21-decreto-legislativo-n-913_x000D__x000D_https://resourcedata.org/document/
https://resourcedata.org/document/rgi21-ley-n-27506_x000D__x000D_https://resourcedata.org/document/rgi21-ley-n-2
https://resourcedata.org/document/rgi21-ley-n-27506_x000D__x000D_https://resourcedata.org/document/rgi21-ley-n-2
https://resourcedata.org/document/rgi21-mef-web-page-app-consulta-de-transferencias-a-los-gobiernos-nacional-region
https://resourcedata.org/document/rgi21-contralora-general-de-la-repblica-web-page-informe-de-control-de-la-municipa
https://resourcedata.org/document/rgi21-bcrp-web-page-fiscal-stabilisation-fund-study_x000D__x000D_https://resource
https://resourcedata.org/document/rgi21-fondo-de-estabilizacin-fiscal
https://resourcedata.org/document/rgi21-lineamientos-de-inversin-del-fondo-de-estabilizacin-fiscal_x000D__x000D_http
https://resourcedata.org/document/rgi21-reporte-fiscal-trimestral-seguimiento-de-las-reglas-macrofiscales
https://resourcedata.org/document/rgi21-lineamientos-de-inversin-del-fondo-de-estabilizacin-fiscal_x000D__x000D_http
https://resourcedata.org/document/rgi21-decreto-supremo-n-1502017ef_x000D__x000D_https://resourcedata.org/docu
https://resourcedata.org/document/rgi21-fondo-de-estabilizacin-fiscal_x000D__x000D_https://resourcedata.org/docume
https://resourcedata.org/document/rgi21-informe-n-014202020001df
https://resourcedata.org/document/rgi21-eiti-per-regional-report-apurimac_x000D__x000D_https://resourcedata.org/do
https://resourcedata.org/document/rgi21-eiti-per-regional-report-apurimac_x000D__x000D_https://resourcedata.org/do
https://resourcedata.org/document/rgi21-alan-fairlie-2018
https://resourcedata.org/document/rgi21-anuario-minero-2019_x000D__x000D_https://resourcedata.org/document/rgi2
https://resourcedata.org/document/rgi21-anuario-minero-2019_x000D__x000D_https://resourcedata.org/document/rgi2
https://resourcedata.org/document/rgi21-manuel-saldarriaga-2020-proveedores-mineros-cmo-se-preparan-para-afrontar
https://resourcedata.org/document/rgi21-osinerming-report-central-elica-huambos_x000D__x000D_https://resourcedata
Qatar (oil and gas)

2017 RGI Score
1.1 Licensing 15
1.1.2 Cadaster 0
1.1.8 Financial interest disclosure practice .
1.1.8a Public officials asset disclosure .
1.1.8b Beneficial ownership disclosure .
1.2 Taxation 36
1.2.5d 100
1.3 Local impact 25
3.4 Rule of law 91
3.7 Open data 42
PERFORMANCE BANDS
Good Scores over 75
Poor Scores 30-44
27 12
Information only .
Information only .
Information only .
77 7
80 0
100 20
50 0
75 75
50 50
100 100
50 50
100 100
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
67 0
0 0
100 0
100 0
50 50
0 0
100 100
0 .
0 .
0 .
0 0
0 0
0 0
0 0
0 0
Information only .
Information only .
36 0
Information only .
83 6
100 0
100 20
50 0
67 7
50 0
100 20
50 0
0 0
0 0
67 7
50 0
100 20
50 0
40 -20
100 0
0 -100
0 0
100 0
0 0
Information only .
0 0
0 0
0 0
0 0
0 0
0 0
30 0
30 0
. .
26 1
33 8
100 50
0 0
0 .
. .
0 0
0 0
0 .
50 0
100 0
0 0
0 0
0 0
50 0
100 0
0 0
0 0
0 0
50 0
100 0
0 0
65 10
Information only .
Information only .
100 0
100 0
100 20
100 20
100 20
33 0
0 0
100 0
0 0
25 -10
0 -20
50 0
100 4
100 0
100 20
100 0
100 0
100 0
100 20
100 20
100 20
25 25
0 0
0 0
100 100
0 0
25 0
50 50
50 0
0 0
0 -50
80 32
100 20
100 20
100 100
100 20
0 0
60 10
100 0
20 20
22 3
40 6
0 0
0 0
0 0
0 0
0 0
0 0
0 0
. .
0 0
0 0
. .
100 30
100 20
100 100
100 0
100 0
100 0
100 0
100 0
. .
Information only .
Information only .
Information only .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
. .
4 0
Information only .
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
25 0
0 0
50 0
0 0
0 0
0 0
0 0
0 0
. .
0 0
0 0
. .
0 0
0 0
0 0
0 0
0 0
0 0
76 -1
25 -14
90 0
92 4
92 1
92 2
95 0
46 4
Qatar (oil and gas)




follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license

cover areas/blocks?

given area/block?

licensing process?
terms?



processes?

negotiation rules?


blocks allocated?






companies?














companies?

companies ?


shares?


companies?





disclosed?


disclosed?

disclosed?

disclosed?

development?



plans?


adhered to?

use?








servicing)?


timeframe?



volume?

volume?


government?

by the SOE?



by the SOE?

ventures?
in joint ventures?



conduct?



exports?
readable?



fiscal rule?


audit timeframe?



expenditures?
received?

national debt?



areas?

government?


resource revenues?



stream?






fund?

report?




held?



financial reports?







cover?












identities?


provision?

expenditure



projects?

the sector?

2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
elements.
elements.


format only.
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
A = Yes, the law requires senior public officials to disclose their financial holdings in extractive D 0
companies.
authority.
companies.

companies.
known cases.
cases.
to 2019.
C = An SOE.

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
companies.
shares.
authority.
retained by SOEs.
companies.
A = Yes, the law requires an external body to periodically audit the national tax authority. C 0
A = Yes, an external audit took place over the most recently completed audit timeframe and the D 0
2016 EITI Standard.
A = SIAs are required to be publicly disclosed under law. D .




disclosed.
known exceptions.
plans.
plans.
government.
controlling) share.
companies.
companies.
SOE.
2018.
2018.
operations.
operations.
external body.
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
for each sale.
in the aggregate.
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
and exports.
documentation.

JSON).
to the fiscal rule.

governments.
governments.
transferred.
2018.
stream.

A = Yes, the law includes numeric rules governing the size of withdrawals from the fund. C 0
from the fund.
A = Yes, the law includes numeric rules governing the size of deposits into the fund. C 0
into the fund.
A = Yes, the sovereign wealth fund's most recent publicly available report specifies the size of E 0
size of the fund.
A = Yes, the numeric rules governing the size of withdrawals from sovereign wealth funds have E 0
publicly disclosed.
A = Yes, the government has adhered to the rules governing the size of deposits into the E 0
publicly disclosed.
approval.
budgetary approval.
A = Yes, the law prohibits the fund from investing in certain asset classes or investment types. B 50
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
A = Yes, the law requires the fund's annual financial reports to be periodically audited. C 0
financial reports.
ending in 2016, 2017 or 2018.
A = Yes, these annual financial reports were audited over the most recently completed audit B 0
timeframe.
exceptions.
prior to 2019.
enter details.


company.
country.

company.
country.
policy.
C = Not applicable.
project.
company.
for the country.
has prior to 2019.
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
company.
country.
to 2019.
A = Yes, since 2019 the government has published domestic supply statistics, disaggregated by C 20
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
2018.

A = Yes, the government and/or SOE has disclosed assumptions about the impact of various C 50
2020.
2021 Criteria

An SOE.

details online.
areas/blocks.
SOE.

all known cases.
No, senior public officials are not required to disclose their financial holdings
in extractive companies.

companies.
any known cases.


An SOE.




2020.
companies.

tax authority.
No, the national tax authority is not required to periodically be audited by an

external body.
The national tax authority is not subject to audits.
Not applicable / Other




disclosed.
management plans.

projects.

projects.

the government.

2019 or 2020.
2019 or 2020.
and operations.
activities.
production.
production.


its subsidiaries.
government.


received.
No, there are no numeric rules governing the size of withdrawals from the
fund.
No, there is no numeric rule governing the size of deposits into the fund.
reports.
reports.
There are no such rules governing the size of withdrawals from the sovereign
wealth fund.
There are no such rules governing the size of deposits into the sovereign
wealth fund.
Yes, a publicly documented policy prohibits the fund from investing in
certain asset classes or investment types.
reports.
reports.
reports.

No, these annual financial reports are not subject to a periodic external audit.
reports.
No, these annual financial reports were not audited over the most recently

describe.
statistics.
statistics.
statistics.
No, the government has not published domestic supply statistics from 2019
identities.
suppliers.
Yes.
Yes.

Yes, the government and/or SOE discloses assumptions about oil/gas prices
or the impact of various price scenarios on project viability or public budgets,
covering only one year into the future, in a document published in 2019 or
2020.

2021 Justification
The Qatari constitution 2004, Article 29 provides: "Natural wealth and its resources are the property of the State; and the State shall pres
same in the best manner in accordance with the provisions of the law". Furthermore, natural resources (including oil and natural gas) are
under the Natural Resources Law. Under the Law No. 3 of 2007 On the Exploitation of Natural Resources 3 / 2007 (Article 2).In additio
has exclusive rights to explore, develop and produce oil and gas in Qatar, with authority to grant rights to third parties to carry out petrol
Law No. 3 of 2007 On the Exploitation of Natural Resources 3 / 2007 (Article 4).
The government controls all aspects of the development of Qatar’s petroleum resources. Article 29 of the Constitution of Qatar states tha
and resources, which includes all petroleum, are the property of the state. Decree Law No. 10 of 1974 addresses the establishment of, an
exercised by, Qatar Petroleum, the national oil and gas company. Decree Law No. 4 of 1977 on Preserving Petroleum Resources, addres
conservation of petroleum resources and the conduct of petroleum operations within Qatar in addition to Qatar Petroleum’s authorities. L
addresses the exploitation of natural wealth and resources, and covers mineral resources and mining as well as petroleum and petroleum
QP" reference below states that "QP’s strategy of conducting hydrocarbon exploration and development is through Exploration and Prod
Agreements (EPSA) and Development and Production Sharing Agreements (DPSA) concluded with major international oil and gas com
There is no clear licensing process followed by the licensing authority. For example, a set of standard form expression of interest, reques
proposal evaluation criteria documents have been developed internally by Qatar Petroleum, for use in respect of any license award or ren
the intent of ensuring that any competitive licensing process conducted by it is, to the greatest extent possible, run and managed in a tran
and fair manner – by way of example, these documents were adapted and used by Qatar Petroleum in connection with its award, in July
a competitive tender process, of a new license covering the Al-Shaheen oil field to North Oil Company (an incorporated joint venture be
of Total S.A. and Qatar Petroleum), following the expiration of the 25 year concession previously granted by the State of Qatar to Maers
_x000D__x000D_
Prior to formally seeking expressions of interest from, and issuing requests for proposal to, interested parties, Qatar Petroleum also unde
extensive reviews and assessments internally. However, Licenses for reconnaissance, exploration, production and mining rights for natur
shall not be granted to non-Qatari citizens unless pursuant to special agreements concluded by the Minister in accordance with the rules
specified by the Council of Ministers (Article 8).
_x000D__x000D_
This data on government website provides an overall estimate (in the aggregate). Qatar Petroleum (QP) website provides some estimates
This is through Exploration and Production Sharing Agreements (EPSA) and Development and Production Sharing Agreements (DPSA)
major international oil and gas companies. However, all other data available in other sources appear to be in both (project level or/and ag
All Qatar Petroleum annual reviews (annual reports<U+200B>) from 2004 onwards. The most recent publicly available data covers 201
The data disclosed on extractive resource is availiable in a text based format (PDF)
Qatar Petroleum has a "Cadaster of Rights and License Holders" on its website. It includes the name of fields, name of the license holder
date, duration, type of license and other notes that include the name of companies that hold an interest in the block. It does not hold co-o
Qatar Petroleum has a section on its website titled "Cadaster of Rights and License Holders", which is fully accessible online.
The cadaster of Rights and License Holders published on QP website includes the name of assigned fields but does not include any unas
The cadaster of Rights and License Holders published on QP website includes the names and shares of companies holding an interest in
For instance, it states that "North Oil Company's shareholders are QP Oil and Gas Limited (70%) and Total E&P Golfe Limited (30%)"
The law does not require the government, or QP, to set minimum pre-defined criteria. However, the law itself provides criteria (or standa
required. For example, see Articles 3-10 (Decree Law No. 4 of 1977 on Preserving Petroleum Resources 4 / 1977). Furthermore, Law No
Exploitation of Natural Resources 3 / 2007 Article 3 "Concession rights to exploit natural resources, with the exception of petrol, soil, sa
and its substances that are used in activities of construction, road construction and filling, and any amendment of the conditions of such c
and royalty thereof, shall be granted through a decision issued by the Minister and approved by the Council of Ministers. Royalties shall
a limited period" and Article 4 Qatar Petroleum shall have the general exclusive concession rights of reconnaissance, exploration and pro
natural gas, together with other hydrocarbon materials and its substances. It shall have the right to invest and develop resources therein. Q
authorized to grant licenses to any natural or legal person for the conduct of any petroleum operations pursuant to regulating provisions o
Petroleum."
The concerned legal provisions do not require public disclosure.
The concerned legal provisions do not require public disclosure.
No, it is the same as the State-Owned-Enterprise (SOE). Pursuant to Law No 10 of 1974 , Qatar has appointed Qatar Petroleum (QP), wh
State of Qatar, as its representative to exercise the rights of the State of Qatar under licenses and agreements with foreign parties in the e
respect of the exploitation of natural wealth and resources, Law No 3 of 2007 grants Qatar Petroleum the exclusive right to explore for a
and other petroleum, and the power to authorize entities to undertake petroleum operations in Qatar: Article 4 "...Qatar Petroleum is auth
licenses to any natural or legal person for the conduct of any petroleum operations pursuant to regulating provisions of Qatar Petroleum.
scope of QP's responsibilities and authority is outlined in Law No 10 of 1974 which authorizes QP to engage in all aspects of the petrole
and outside Qatar, including exploration, production, refining, transport, storage and trading in petroleum products.
The licensing authority (QP) has not publicly disclosed minimum pre-defined criteria from 2019 onwards
The licensing authority (QP) has not publicly disclosed a list of biddable or negootable terms from 2019 onwards and prior to each licen
The licensing authority (QP) has not publicly disclosed the rules governing the allocation process from 2019 onwards and prior to each l
_x000D__x000D_
No such requirement noted in the law or public policy.
The law does not provide details on this requirement.

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No such legal requirement exist in Qatar.
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None of the laws cited include any rules or procedures for the licensing process, so also not for appealing the decisions.
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This is supported with reference to QP website and the government. In no case such disclosure was made.
The licensing authority (QP) disclosed the identity of the winning bidder/applicant in the Qatar Petroleum Annual Report (2019)
The licensing authority (QP) has disclosed the list of areas/blocks allocated in the Qatar Petroleum Annual Report (2019)
The constitution provides that: Natural wealth and its resources are the property of the State; and the State shall preserve and exploit the
manner in accordance with the provisions of the law. The Members of Al-Shoura Council shall aim in their conduct to serve the interests
shall not, in any way, use their official positions for their own interests, nor for the interests of their own acquaintances. The law shall de
that are restricted for the Member of Al-Shoura Council. When assuming their positions, the Ministers shall aim to serve the interests of
shall not, in any way, misuse their official positions for their own interests, or for the interests of their own acquaintances. The law shall
that are restricted for Ministers and the acts committed during their term of office that entail accountability; and the said law shall specif
accountability Reference Decree Law No. 10 of 1974 on the Establishment of Qatar Petroleum Article 18"Neither the chairperson nor an
board of directors shall be permitted to have a direct or indirect personal interest in contracts concluded with the Corporation. "No requir
assets in legislation
The State of Qatar recently passed legislation, Law No.1 of 2020, creating a Unified Economic and Beneficial Ownership Register. In ad
Register, the law aims to introduce transparency in financial transactions.
Executive regulations have not yet been issued and the law has yet to be implemented.
Once implemented, Article 3 of the law will require all economic entities, including companies, corporations, funds, civil companies and
organisations to obtain a Unified Economic Number. This information will be publicly available together with other information allowin
relevant authorities to identify the legal entity.
No evidence of such disclosure has been found.

No evidence of such disclosure has been found on the website of the ministry of finance nor on Qatar Petroleum Website.
The following Qatari legal provisions below were reviewed. · The Constitution of Qatar· Law No 10 of 1974 addresses the establis
authority to be exercised by, Qatar Petroleum, the national oil and gas company.· Decree Law No 4 of 1977 addresses the conservat
resources and the conduct of petroleum operations within Qatar in addition to Qatar Petroleum’s authorities.· Law No 3 of 2007 add
exploitation of natural wealth and resources, and covers mineral resources and mining as well as petroleum and petroleum operations No
oblige the Government to disclose signed contracts for the oil and gas sector. In fact, Qatar has a national oil and gas company, Qatar Pe
was established pursuant to the Decree Law No 10 of 1974 and is wholly owned by the State of Qatar. QP manages upstream, midstream
oil and gas operations on behalf of the Government of Qatar and acts as the State's investment arm in the oil and gas sector. The right to
and produce petroleum is typically granted by way of an exploration and production sharing agreement (EPSA) or a development and pr
agreement (DPSA) entered into with QP on behalf of the State of Qatar. These agreements are announced by press releases containing ve
information, but the terms are confidential and therefore cannot be disclosed.
QP has announced in 2017 the signature of a concession agreement related to the exploration of Al Shaheen field and another agreement
el Bunduq field, but it has not published the contract.
QP has not disclosed any active licenses and contracts

Qatar Petroleum (QP), formerly Qatar General Petroleum Corporation, is a state-owned corporation established by Emiri Decree No. 10
responsible for all phases of the oil and gas industry in the State of Qatar
The law in Qatar requires Ministerial ratification (as opposed to Parliamentary ratification) for license/concession agreements. This is cle
laws. Firstly, Decree Law No. 4 of 1977 on Preserving Petroleum Resources Article 6. Secondly, Law No. 3 of 2007 On the Exploitation
Resources Article 3.
Rights are granted to investors through an exploration and production-sharing agreement (“EPSA”) which grants the right to explore for
area and, if oil is discovered, to appraise and develop the field; or through a development and production-sharing agreement ("DPSAs")
For joint venture companies, especially in LNG projects Qatar Petroleum typically uses agreements called Development and Fiscal Agre
Qatar Petroleum signs the agreements on behalf of the state. As per Decree Law No. 10 of 1974 on the Establishment of Qatar Petroleum
exploration and drilling for oil, natural gas and other hydrocarbons, as well as the negotiation of contracts in relation thereto, in the State
limited to Qatar Petroleum alone". Furthermore, Decree Law No. 4 of 1977 on Preserving Petroleum Resources Article 6 states: "The pe
oil operations shall, prior to commencing any projects, submit to Qatar Petroleum a detailed description of the project including its plans
productive capacity, mode of operation, geometric information, estimated costs, calculations, and any other documents, information, and
statistics. 1. After conducting a comprehensive study and completing the different documents, the administration shall issue a recommen
by reasons for approving, disapproving or amending the project. Such recommendation shall not be final or valid unless ratified by the M
It is available in QP annual reports, which include volume per project.

The most recent QP Annual report in QP website is in 2019.
The data is available in a text-based format (mainly PDF)
The data of the value of extractive resource exports are available in QP annual reports
The most recent publicly available data covers 2019 in QP annual report
QP annual report is provided in PDF format.
The following laws do not mention the requirement of disclosing data on payments from extractive companies 1. Resolution No 10 of 20
of Economy and Finance Issuing the Executive Regulations for the Income Tax Law promulgated by Law No 21 of 20092. Law No. 21
Income Tax Law 21 / 2009 3. Ministry of Finance webpage does not include any information on budgeting policy. 4. The Draft Executiv
on the Ministry of Finance website does not include the requirement of disclosing data on payments from extractive companies.
The budgets of 2019 and 2020 provide data on the value of tax payment in the aggregate.
the 2019 and 2020 budgets.

The tax and payment receipts to the government from extractive projects are shown in the aggregate for: Qatar Petroleum Company Tax
Tax on Raw Oil and Gas Raw Oil Royalty as Gas Royalty Qatar Gas Royalty Gulf Field Royalty Gas Royalty Production share - Govern
Qatar Petroleum Profit Bunduq field Income Tax Royalty.
Law No. 21 of 2009 The Income Tax Law 21/ 2009 defines the calculation of the tax under Articles 7-11. For petroleum operations, this
defined by Law No. 3 of 2007 as the exploration for petroleum, improving oil fields, drilling, well repair and completion; the production
refining of petroleum; and the storage, transportation, loading and shipping of crude oil and natural gas.
Article 3, Law No. 3 of 2007 On the Exploitation of Natural Resources Concession rights to exploit natural resources, with the exception
sand, mare material and its substances that are used in activities of construction, road construction and filling, and any amendment of the
concession, scope and royalty thereof, shall be granted through a decision issued by the Minister and approved by the Council of Ministe
not specify the calculation of the royalty rate.
The law or public policy do not seem to provide a method of calculating state equity in petroleum project. See Article 4 Law No. 3 of 20
Exploitation of Natural Resources; and Articles 4-5 Decree Law No. 10 of 1974 on the Establishment of Qatar Petroleum 10 / 1974. Bot
but without method of the above. However, the QP annual report indicates the level of QP equity shares.
Payments made to foreign companies that are not tax resident or that do not have a permanent establishment in Qatar are subject to a fina
Withholding tax is applicable at the following rates: 5% — on the gross amount of royalties as well as technical services rendered partia
Qatar. 7% — on the gross amount of interest, commissions, brokerage fees, director’s fees and fees for any other payments in relation to
partially or wholly in Qatar. Thus, if an entity in Qatar makes any of these payments to a foreign company, it must deduct either 5% or 7
from such payments and remit this to the tax authorities, as appropriate. Withholding tax is not levied on dividends and certain categorie
may be available from Withholding tax under a relevant double tax treaty. Article 11 2- Subject to the provisions of tax agreements, pay
residents with respect to activities not connected with a permanent establishment in the State shall be subject to a final withholding tax, a
percent of the gross amount of royalties and technical fees; 7% seven percent of the gross amount of interest, commissions, brokerage fe
attendance fees and any other payments for services carried out wholly or partly in the State.
This information are not disclosed publicly. The laws below related to exploitation of oil and gas resources have been consulted but this
available.
Qatar’s Ministry of Finance
No such rule exists in Qatar in this regard

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No, there is no general requirement in the income tax law for extractive companies to be audited by the tax authority, beyond a requirem
establishing QP to audit the QP by one or more approved auditors appointed by the Emir, who may also issue a decision to entrust the au
Corporation’s accounts to the State Audit Bureau, either on its own or in collaboration with an auditor.
There is no information in the law or public policy on whether if Ministry of Finance (MoF) is subject to external audit. The MoF perfor
other governmental entities.
The law requires QP to be audited by one or more approved auditors appointed by the Emir, who may also issue a decision to entrust the
Corporation’s accounts to the State Audit Bureau, either on its own or in collaboration with an auditor. There is no information in the law
on whether if Ministry of Finance (MoF) is subject to external audit. The MoF performs audit checks on other governmental entities.
Qatar is not EITI affiliated. However QP is an EITI supporting company since 2019, as per EITI Website.
Qatar is not EITI affiliated. However QP is an EITI supporting company since 2019, as per EITI Website.
Environmental impact assessment is required before undertaking any kind of development projects or other industrial activities that may
impact on the environment. Under the Environmental Protection Law, the Ministry of Environment sets the standards, specifications, ba
required for the evaluation of the environmental impact of projects to be licensed). Article 17 of Law No. (4) of 1983 concerning the Exp
Protection of Marine Life in Qatar restricts the dumping of petroleum products or waste products into the sea without approval in writing
concerned authorities. The constitution provides that "State shall preserve the environment and its natural balance in order to achieve com
sustainable development for all generations".
None of law No. 30 of 2002 Promulgating the Law of the Environment Protection; Decree Law No. 10 of 1974 on the Establishment of
Law No. 3 of 2007 On the Exploitation of Natural Resources; and QP HSE REGULATIONS FOR CONTRACTORS provide for such a
Social impact assessment is not something that has been stated in the Qatari law.
SIA is not required in Qatari law

There has been no disclosure of such information. The QP and Ministry of Environment websites was reviewed carefully with no eviden
information.
No evidence of a disclosure of an SIA was found on Qatar petroleum webiste, nor on the website of the ministry of Municipality and En
The EIA typically includes the following: Baseline study. Assessment of the impacts on the environment. Study of alternatives, mitigatio
environmental monitoring and surveying. Environmental management plan. Design works Article 1, subsection 18 defines the EIA to in
“Environmental Impact Assessment (“EIA”)” means the study related to the environmental feasibility analysis conducted before licensin
construction or operation are likely to affect the safety of the Environment. The EIA aims to identify the potential environmental effects,
appropriate measures and means to control, remove or mitigate the negative effects, or maximize the Project positive inputs on the Envir
"Therefore, the mitigation plan is part of the EIA study
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There is no such requirement to be publicly disclosed.
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The website of Ministry of Municipality and Environment and Ministry of Foreign Affairs (Oil and Gas Sector) both have been consulte
information on environmental mitigation management plans been publicly disclosed.
Law of the Environment Protection is clear in the forms of sanctions for environmental violations. Furthermore, QP HSE regulations ma
national laws.
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The provisions cited do not relate to environmental rehabilitation. No evidence of any rehabilitation and closure -related requirements w
cited documents
No such procedures were found in relevant laws nor in Law No. 30 of 2002 Promulgating the Law of the Environment Protection, nor in
HSE Regulations for Contractors.
Law No. 13 of 1988 on The Temporary Expropriation and Appropriation of Real Estate for the Public Benefit does provide details on co
landowners generally and not specific to the context of oil and gas. The ownership of oil and gas (natural resources) rest with the State a
constitution. Law No. 30 of 2002 Promulgating the Law of the Environment Protection provides details regarding compensation remedy
damages.
The law does not provide details on resettlement of landowners and/or land users when development interferes with their access to and/o
this, series of laws have been reviewed including the Qatar constitution and Law No. 13 of 1988 on The Temporary Expropriation and A
Real Estate for the Public Benefit
Qatar Petroleum (QP) was established pursuant to Law No 10 of 1974 and is wholly owned by the State of Qatar, Law No 10 of 1974 au
engage in all aspects of the petroleum industry within and outside Qatar, including exploration, production, refining, transport, storage a
petroleum products. Pursuant to that stautory authorization, QP manages the state's interests in all oil, gas, petrochemical and refining en
Whether directly or indirectly, QP owns the majority of shares in the companies in Qatar that produce natural gas, liquefied natural gas (
liquids ("GTL") products, refined products, commodity petroleum products, and chemicals and petrochemicals. Decree Law No 4 of 197
exercise oversight authority over all petroleum operations in Qatar. See Article 10; in effect grants Qatar regulations under the law. Furth
grants judicial powers to Qatar Petroleum for the purposes of implementing the law. Article 6 states; any entity conducting petroleum op
must have its project reviewed and recommended by Qatar Petroleum, with that recommendation becoming final upon the approval of th
Energy and Industry. In respect of the exploitation of natural wealth and resources, Law No 3 of 2007 grants QP the exclusive right to ex
produce oil, gas and other petroleum, and the power to authorize entities to undertake petroleum operations in Qatar. The state continues
execute its plans aiming at increasing oil reserve and production capacity through the continuousefforts of its highly-efficient manpower
onshore and offshore fields.
According to the Decree Law No. 10 of 1974 on the Establishment of Qatar Petroleum, Article 8 states that "1. The Corporation should h
reserve fund in which fifty (50) percent of the annual net profit shall be deposited until the balance is equal to the capital. An increase in
permitted up to the amount and percentage that the Corporation deems appropriate and the Cabinet approves. 2. The State shall thereafte
profits in full." This illustrates that the government receives production share in legal terms. Additionally, this is confirmed in practice i
Report of 2018. From pages 69-79 (Financial Statements section), the statements show that payments were made to the Qatari State (Min
There are rules governing fiscal transfers between the government and QP. These are evident in the Decree Law No. 10 of 1974 on the E
Qatar Petroleum (as amended by Law No. 5 of 2012). Specific reference should be made to the following chapters: Chapter Two: Capita
Reserves, Articles 6-8; and Chapter Four: Accounts: Articles 20-25. A reflection of this is evident in the financial statements section (pg
2018 Annual Report with reference to transfers to the Ministry of Finance.
On the website of the Ministry of Finance, the government fully discloses how much revenue it makes from the oil and gas sector. This i
available for the entire 2019 and 2020 fiscal years.
The QP annual report from 2019 disclose the revenues transfered to the government
QP publises annual reports but there is no law requiring it to do so
In Qatar, an independent external auditor is appointed by the Emir. This is noted in the Decree Law No. 10 of 1974 on the Establishmen
Petroleum (as amended by Law No. 5 of 2012). This is evident in Articles 22-24.
According to the Decree Law No. 10 of 1974 on the Establishment of Qatar Petroleum, the SOE is not required to submit annual reports
on its commercial, non-commerical and non-operational activities. The laws according to the Decree state only: Article 10 (amended 201
Council of Ministers may, at any time, request reports from the board of directors regarding the Corporation’s financial, administrative o
any information related to the Corporation in general" and Article 21 (amended 2012) that "The board of directors shall, for each financi
than six months prior to its end, prepare the Corporation’s budget and statement of profit and loss, including all data stated in the decisio
Council of Ministers to organize the preparation of the Corporation’s budget and its profit and loss." However, the Council of Ministers
Emir, and the Consultative Assembly Qatar, their legislature equivalent, is not mentioned in the Decree.
Pages 66 and 67 of the 2019 Sustainability Report show disclosure of a significant amount of narrative (including #’s around QP's CSR
years)
p.66-68 of the 2019 sustainability report do show aggregate amount and then % spent on different streams (Education, sports etc.)
QP annual financial statments (2019) were audited by external body audit (KPMG)
The most recent QP Annual Report is from 2019 and the report covers the financial and operational information
The most recent QP Annual Report is from 2019 and the report includes a balance sheet statements
The most recent annual report (2019) included a cash flow statement
The most recent QP Annual Report is from 2019 and the report includes an income statement
QP disclosed aggregate production volume in the QP 2019 annual report
QP disclosed aggregate sales volume in the QP 2019 annual report
In accordance with Decree No. 10 of 1974 on the Establishment of Qatar Petroleum and the Decree Law No. 4 of 1977 on Preserving Pe
Resources, there are no rules that govern how the SOE should select the buyers of its production. Additionally in the Law No. 3 of 2007
Exploitation of Natural Resources, Article 2 states that "All of the natural wealth and resources shall be deemed to be owned by the Stat
exploitation, transfer or trade of these resources shall be permitted unless within the scope of this Law." However, that does not provide
followed within the scope of the question. Within this Law, there are only Articles (7-29) that govern the mining and extraction rights of
how the SOE should select the buyers of its production.
In accordance with Decree No. 10 of 1974 on the Establishment of Qatar Petroleum; the Decree Law No. 4 of 1977 on Preserving Petro
and Law No. 3 of 2007 on the Exploitation of Natural Resources, there are no rules that determine the prices at which the SOE should se
There are rules that govern how the proceeds from the sale of the SOEs production should be transferred to the government. This is illus
of Decree No. 10 of 1974 on the Establishment of Qatar Petroleum, which states "1. The Corporation should have a general reserve fund
percent of the annual net profit shall be deposited until the balance is equal to the capital. An increase in the reserve shall be permitted up
percentage that the Corporation deems appropriate and the Cabinet approves. 2. The State shall thereafter take the net profits in full."
In accordance with Decree No. 10 of 1974 on the Establishment of Qatar Petroleum; the Decree Law No. 4 of 1977 on Preserving Petro
and Law No. 3 of 2007 on the Exploitation of Natural Resources, there are no rules that require the SOE or the government to publicly d
QP discloses such data in the aggregate

QP discloses such data in the aggregate
In the QP Annual Report of 2018, the report publicly discloses the month of various production sales in an ad hoc manner. For instance,
highlights, under the month of September, the report notes that "QP signs a 3-year sale agreement to supply India's Haldia Petrochemica
Bengal with a total of 600,000 tons of light naphtha starting in 2018" and also notes that "in April 2018, QP announced an agreement to
with up to 2 million tons per year of LPG and naphtha for a period of 15 years. The agreement was concluded with Long Son Petrochem
(LSP), a joint venture between The SiamCement Public Company Ltd. and PetroVietnam". There is no comprehensive list of exact dates
sales by QP for each sale or in the aggregate
In the QP Annual Report of 2018, the report publicly discloses various names of the companies that bought the production sold by QP, b
manner. It does not publicly disclose a long and comprehensive list. For instance, in the section 2018 highlights, under the month of Sep
notes that "QP signs a 3-year sale agreement to supply India's Haldia Petrochemicals Ltd. in West Bengal with a total of 600,000 tons of
starting in 2018" and also notes that "in April 2018, QP announced an agreement to supply Vietnam with up to 2 million tons per year of
for a period of 15 years. The agreement was concluded with Long Son Petrochemicals Company Ltd. (LSP), a joint venture between The
Public Company Ltd. and PetroVietnam".
The most recent QP annual report is 2019 and the report covers information regarding QP participation in joint ventures
The most recent QP annual report is 2019 and the report covers information regarding levels of ownership in joint ventures
The most recent QP annual report is 2019 and the report covers information regarding the costs and revenues deriving from its participat
ventures
The most recent QP annual report is 2019 and the report covers a list of its subsidiaries
The Annual Report of 2018 or the Sustainability Report of 2018 does not disclose the costs and revenues deriving from its subsidiaries. A
state on page 48 specifically the "revenues" and "expenses" of one of its subsidiaries SEEF Limited, as illustrated on page 47, QP has ma
subsidiaries who's revenues and expenses are not mentioned. Therefore, the information is insufficient to state that QP publicly discloses
revenues deriving from its subsidiaries. On page 79 the Report notes that the "consolidated financial statements include the standalone f
of QP and the financial statements of the entities controlled by QP (its "subsidiaries"). This indicates that its financial information in the
aggregated, rather than disaggregated specifically to show the exact revenue and expenses towards its subsidiaries.
On the QP website there is a publicly available code of conduct.
A list of the QP board of directors is publicly disclosed on the website, however four out of the seven board members hold positions in th
government. The chairman of the board is H.H. Sheikh Abdullah bin Hamad Al Thani (Deputy Amir); H.E. Saad Sherida Al-Kaabi is de
President & CEO and the Minister of State for Energy Affairs; H.E. Ali Shareer Al-Emadi is a member and the Minister of Finance; last
Ahmed Al-Kuwari is a member and the Minister of Commerce and Industry.
The government does have a portal called the Qatar Information Exchange which includes industrial statistics, including for the mining s
information on reserves and production are not included. The full industry report includes the compensation for employee in the mining
added to the economy by the mining sector. However, the monthly statistical bulletin and foreign trade statistics includes the export valu
information on reserves and production are not included.
This question has been answered to the negative. Thus, I provide below step-by-step guide to demonstrate the outcome; The relevant law
reviewed; namely the constitution of Qatar and Law No. 21 of 2009 The Income Tax Law 21 / 2009. According to the question guidance
usually provided in a public policy or laws. However, there is no indication to that Qatar has a numerical fiscal rule Qatar financial budg
been reviewed fully. This budget comes from the Ministry of Finance and is approved by the Cabinet of Ministers.
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the law does not provide any numerical fiscal rule.
_x000D__x000D_
The most recent projected budget was published in 2020
The Ministry of finance in Qatar has disclosed its 2020 budget on its website._x000D__x000D_
It has also published its 2021 budget
The Ministry of finance in Qatar has disclosed its expenditure for 2020 and 2021 in its budget on its website.
Yes, in its 2020 budget published on the ministry of finance website.
Yes, in the Qatar Economic Outlook 2020-2022._x000D__x000D_

_x000D__x000D_
it is expected that the government's total indebtedness, both domestic and foreign, is set to reach about QR 389 billion,_x000D__x000D
equivalent to $ 107 billion and it further divides it by domestic and foreign debt.
Yes, it is disaggregarted by currency denomination in the Qatar Economic Outlook 2020-2022.
In Qatar, oil and gas net profits is taken by the State in full. (See Decree Law No. 10 of 1974 Article 8). The State, through its Ministry o
then allocate funding which is sourced from various sectors including oil and gas. The Minister of Energy and Industry is the Chair of B
Qatar Petroleum. There is a reference in the QP annual financial report on pages 113, 117, 119, 120 that the revenues are deposited at the
Finance but no transfer extractive resource to sub-national governments. The constitution, QP, and other laws and regulations do not pro
particular guidance regarding oil and gas revenues. The constitution makes it clear in Article 29: "Natural wealth and its resources are th
State; and the State shall preserve and exploit the same in the best manner in accordance with the provisions of the law. "Moreover, the c
does not transfer extractive resource revenues to sub-national governments.
No transfer is done in the first place.

No transfer is done in the first place


The Qatar Investment Authority (QIA), Qatar's sovereign wealth fund, was established by Emiri Decree 22/2005 to manage the oil and n
by the government of Qatar. The Sovereign Wealth Fund Institution lists the Qatar Investment Authority fund with oil and gas as the sou
the only SWF which manages the Funds of Qatar according to the Centre of International and Regional Studies (page 14)
The law does not provide any such rules in Qatar. Furthermore, the Qatari government does not publicly disclose any management rules
or withdrawal rules) or audited financial statements. According to the QIA website, there are only vague principles for withdrawals: "Ex
distributions to the Government of the State of Qatar of income and gain generated from investing the funds managed by the Authority,
funds managed by the Authority shall be limited to emergency situations as determined by the Supreme Council for Economic Affairs an
Qatar, the Council of Ministers makes decisions regarding fund management secretly. Yet Qatar has smoothed budget expenditure reaso
saved hundreds of billions of dollars of petroleum revenues for future generations. It is impossible to know whether public funds are bein
within this institution.
There is no such rules exist in Qatar. According to the QIA website, the Supreme Council for Economic Affairs and Investment has disc
withdrawals and spending decisions: "Except for annual distributions to the Government of the State of Qatar of income and gain genera
the funds managed by the Authority, the withdrawal of funds managed by the Authority shall be limited to emergency situations as deter
Supreme Council for Economic Affairs and Investment."
_x000D__x000D_
According to the QIA website: "Funds are assigned to the Authority by the Supreme Council for Economic Affairs and Investment, and
Finance may assign additional funds or surpluses. The Authority shall reinvest the investment returns that are generated with respect to f
the Authority.
The website of Qatar Investment Authority does not show any evidence related to public disclosure of such reports. Likewise, Qatar Fina
not provide such report.
The website of Qatar Investment Authority does not show any evidence related to public disclosure of such reports. Likewise, Qatar Fina
not provide such report.
The Qatari government do not publicly disclose any management rules (e.g., deposit rules or withdrawal rules) or audited financial statem
Councils of Ministers makes decisions regarding fund management secretly. Yet Qatar has smoothed budget expenditure reasonably wel
hundreds of billions of dollars of petroleum revenues for future generations. It is impossible to know whether public funds are being mis
this institution.
The Qatari government does not publicly disclose any management rules (e.g., deposit rules or withdrawal rules) or audited financial sta
the Councils of Ministers makes decisions regarding fund management secretly. Yet Qatar has smoothed budget expenditure reasonably
saved hundreds of billions of dollars of petroleum revenues for future generations. It is impossible to know whether public funds are bein
within this institution.
The relevant law does not place prohibition on investing in domestic assets. However, secondary sources suggest that one of the QIA BO
DIRECTORS responsibilities is to approve this type of investment. None of the following sections on the QIA website include any indic
requirement to seek budgetary approval for domestic investments.
The QIA website outlines (albeit vague) principles for allowed investments - QIA has implemented a comprehensive risk management f
adheres to international best practices. Our approach to managing risks also takes into account the- Generally Accepted Principles and Pr
Sovereign Wealth Funds (the 'Santiago Principles') issued by the International Working Group for Sovereign Wealth Funds.- The permis
for investment of the QIA Portfolio include but are not limited to the following:• Listed Equities• Unlisted Equities• Real Assets (includ
to commodities and precious metals)• Real Estate• Credit and Fixed Income Securities• Cash, Foreign currencies and derivatives.
No such report is produced by the QIA nor disclosed on its website. Same for the Ministry of Finance.
The rules do not exist in Qatar. The Qatari government does not publicly disclose any management rules (e.g., deposit rules or withdraw
financial statements. In Qatar, the Councils of Ministers makes decisions regarding fund management secretly. Yet Qatar has smoothed b
reasonably well and have saved hundreds of billions of dollars of petroleum revenues for future generations. It is impossible to know wh
are being mismanaged within this institution.
_x000D__x000D_
The QIA does not publish any asset reports or annual reports, so it is impossible to prove whether the principles have or haven't been fol
_x000D__x000D_
The law does not provide natural resource funds requirement in Qatar. This question was considered in accordance with the provided gu
sovereign wealth fund is a government-owned entity with macroeconomic objectives (e.g. growing the economy) that invests governmen
financial assets.”; as Dejure there are two primary evidence used to support the negative; first, the constitution of Qatar; 2) Decree Law N
Preserving Petroleum Resources
_x000D__x000D_
There is no requirement for the QIA to produce financial reports and no requirement for them to disclose financial reports.Tthere are two
used to support the negative; first, the constitution of Qatar; 2) Decree Law No. 4 of 1977 on Preserving Petroleum ResourcesQIA websi
any such reports. Furthermore, there Investment Authority website does not provide any such reports, nor does the Finance Ministry web
The Constitution of Qatar is silent on this. In addition, Law No. 3 of 2007 On the Exploitation of Natural Resources 3 / 2007 does not pr
requiremen
QIA as natural resource fund exists but does not produce annual financial reports.
QIA website does not provide any such reports. Firstly Qatar Investment Authority website does not provide any such reports. The Finan
website does not provide such report. The Finance Ministry website does not provide such report.
Such report does not exist nor disclosed publicly.
_x000D__x000D_
A natural resource fund exists that meets these criteria but does not produce annual financial reports.
It is promoted in the State of Qatar Model_x000D__x000D_

Development and Production Sharing Agreement and in the Tawteen Program launched by the ministry of energy.
Article 23 of Qatar's Model Development and Production Sharing Agreement prioritizes the employment of suitably qualified nationals.
that the Deputy Manager of the petroleum operation shall be an individual appointed by the national oil company. The agreement also st
Contractor shall, when possible, give first consideration or preference to locally manufactured or locally available goods._x000D__x000
_x000D__x000D_
_x000D__x000D_
Qatar Petroleum’s new localization program, Tawteen, is the Supply Chain Localization initiative for the Energy sector in Qatar led by Q
with the participation of all the other companies operating in this sector. The Program consists of three key pillars and these are new inve
opportunities, supplier development initiatives and a new In-Country Value (ICV) policy._x000D__x000D_
_x000D__x000D_
The primary objectives of Tawteen are as follows:_x000D__x000D_
1. Support the realization of Qatar National Vison 2030 by attracting companies engaged in knowledge and technology based businesses
2. Establish sustainable and competitive in-country suppliers to meet the requirements of Qatar’s Energy sector._x000D__x000D_
3. Support the growth and diversification of Qatar’s economy.
Qatar Petroleum, the NOC, owns and operates an oil refinery, LPG plant and has plans for various petrochemical plants:
https://qp.com.qa/en/QPActivities/QPOperations/Pages/QPOperations.aspx.
Launched in 2019, Tawteen is the Supply Chain Localization initiative for the Energy sector in Qatar led by Qatar Petroleum with the pa
the other companies operating in this sector. The Program consists of three key pillars and these are new investment opportunities, suppl
initiatives and a new In-Country Value (ICV) policy.The primary objectives of Tawteen are as follows:1. Support the realization of Qata
2030 by attracting companies engaged in knowledge and technology based businesses.2. Establish sustainable and competitive in-countr
the requirements of Qatar’s Energy sector.3. Support the growth and diversification of Qatar’s economy. Qatar Petroleum, the NOC, ow
oil refinery, LPG plant and various petrochemical plants. Its annual reports also indicate it supplies gas to the domestic market, e.g. to po
There is no evidence of public reporting of the In-Country Value (ICV) scorecard
The is no evidence of public reporting requirements of the In-County Value Scorecard

No such baseline assesmment could be found on Tawteen website.
The planning and statistics Authority in Qatar publishes statistics on a regular basis. However no statistics direcly related to local procur
The planning and statistics Authority in Qatar publishes employment statistics at the country level on a quarterly basis. The latest bulleti
the first quarter of 2020.
No such rules were found on the Planning and statistics website.

No such rules were found on the Planning and statistics website.
Neither the government nor QP have published a baseline assessment informing the forward linkages policy. However, in line with its m
Petroleum actively supports the full development of Qatar’s energy industry, including in particular the LNG and petrochemical sectors,
industrial cities and publishes about its activities on a yearly basis in its annual report.
The government does not publish processing statistics on its official website. However, related figures could be found in the aggregate fo
per project in QP's annual report in 2018.
The planning and statistics authority published domestic supply statistics in its annual bulletin of energy and industry statistics in 2018 a
The Law No. 3 of 2007 On the Exploitation of Natural Resources 3 / 2007 does not provide for such requirement, nor does the Decree L
on the Establishment of Qatar Petroleum._x000D__x000D_
_x000D__x000D_
No such disclosure has taken place on QP's website.
Qatar has recently introduced Law No.1 of 2020 requiring the ministry of commerce and industry to create a register of beneficial owner
created entities including companies, corporations, funds, civil companies and non-profit organisations and establish a unified economic
aim of encouraging transparency in economic and financial transactions._x000D__x000D_
However, it will only apply to newly created entities._x000D__x000D_
SOE Qatar petroleum, which operates all petroleum projects in Qatar, publishes a list of all supplier contracts including names of supplie
portal
Qatar has recently introduced Law No.1 of 2020 requiring the ministry of commerce and industry to create a register of beneficial owner
created entities including companies, corporations, funds, civil companies and non-profit organisations and establish a unified economic
aim of encouraging transparency in economic and financial transactions._x000D__x000D_
However, it will only apply to newly created entities, thus the rights and license details of already existing companies will not be publicl
far._x000D__x000D_
Qatar's first renewable energy strategy aims at reducing about 4% of Qatar’s carbon emissions within the overall goal of reducing 17% o
2022. It also aims to increase the proportion of electric and hybrid vehicles in the country by 10% by 2030 and develop the infrastructure
this trend._x000D__x000D_
_x000D__x000D_
Qatar National Vision National Vision_x000D__x000D_
(QNV) 2030 outlines Qatar’s plans to generate 20% of its electricity from solar_x000D__x000D_
systems and achieve ‘a diversified economy that gradually reduces dependence on_x000D__x000D_
hydrocarbon industries by the year 2030.
Qatar Petroleum's 2019 Sustainability Report includes plans to invest in solar energy and other projects designed to reduce the emissions
generation.
No such information is provided on QP website nor in its annual report.

No such information is provided on QP website nor on the ministry of finance website except for the budget 2021 where it is mentioned
based Budget is $40 Per Barrel".
No such information is provided on QP website
Qatar Petroleum's 2019 Sustainability Report provides data on GHG emissions, both for the company's operations and for the State of Q
page 29).
Yes. Flaring and venting in oil and gas sector are reported in QP annual reports
https://resourcedata.org/document/rgi21-law-no-3-of-2007-on-the-exploitation-of-natural-resources_x000D__x000D_htt
https://resourcedata.org/document/rgi21-qatar-petroleum-epsa-dpsa_x000D__x000D_https://resourcedata.org/docume
https://resourcedata.org/document/rgi21-north-gas-field_x000D__x000D_https://resourcedata.org/document/rgi21-qp-r
https://resourcedata.org/document/rgi21-qp-annual-report-2018
https://resourcedata.org/document/rgi21-qatar-petroleum-cadaster-of-rights-and-license-holders
https://resourcedata.org/document/rgi21-decree-law-no-10-of-1974-on-the-establishment-of-qatar-petroleum_x000D__
https://resourcedata.org/document/rgi21-qatar-petroleum-wesbite_x000D__x000D_https://resourcedata.org/document/
https://resourcedata.org/document/rgi21-qatar-petroleum-wesbite_x000D__x000D_https://resourcedata.org/document/
https://resourcedata.org/document/rgi21-state-of-qatar-legal-and-regulatory-framework-for-the-oil-and-gas-sector_x000
https://resourcedata.org/document/rgi21-ministry-of-foreign-affairs-website_x000D__x000D_https://resourcedata.org/d
https://resourcedata.org/document/rgi21-qatar-petroleum-epsa-dpsa_x000D__x000D_https://resourcedata.org/docume
https://resourcedata.org/document/rgi21-qp-annual-review-annual-report
https://resourcedata.org/document/rgi21-qatar-introduces-new-economic-and-beneficial-ownership-registry_x000D__x0
https://resourcedata.org/document/rgi21-using-asset-disclosure-for-identifying-politically-exposed-persons-world-bank_x
https://resourcedata.org/document/rgi21-qatar-petroleum-website_x000D__x000D_https://resourcedata.org/document/
https://resourcedata.org/document/rgi21-decree-law-no-10-of-1974-on-the-establishment-of-qatar-petroleum
https://resourcedata.org/document/rgi21-qp-annual-review-annual-report
https://resourcedata.org/document/rgi21-resolution-no-10-of-2011-by-the-minister-of-economy-and-finance-issuing-the-
https://resourcedata.org/document/rgi21-state-budget-of-qatar-2020_x000D__x000D_https://resourcedata.org/docume
https://resourcedata.org/document/rgi21-law-no-3-of-2007-on-the-exploitation-of-natural-resources
https://resourcedata.org/document/rgi21-qatars-ministry-of-finance-website
https://resourcedata.org/document/rgi21-the-permanent-constitution-of-the-state-of-qatar_x000D__x000D_https://reso
https://resourcedata.org/document/rgi21-countries-affiliated-with-extractive-industries-transparency-initiative_x000D__x
https://resourcedata.org/document/rgi21-countries-affiliated-with-extractive-industries-transparency-initiative_x000D__x
https://resourcedata.org/document/rgi21-environmental-assessment-department_x000D__x000D_https://resourcedata.o
https://resourcedata.org/document/rgi21-qatar-ministry-of-municipality-and-environment-website_x000D__x000D_https
https://resourcedata.org/document/rgi21-decree-law-no-4-of-1977-on-preserving-petroleum-resources
https://resourcedata.org/document/rgi21-decree-law-no-4-of-1977-on-preserving-petroleum-resources
https://resourcedata.org/document/rgi21-qatar-petroleum-hse-regulations-for-contractors_x000D__x000D_https://resou
https://resourcedata.org/document/rgi21-law-no-13-of-1988-on-the-temporary-expropriation-and-appropriation-of-real-
https://resourcedata.org/document/rgi21-law-no-13-of-1988-on-the-temporary-expropriation-and-appropriation-of-real-
https://resourcedata.org/document/rgi21-qp-sustainability-report
https://resourcedata.org/document/rgi21-qp-sustainability-report
https://resourcedata.org/document/rgi21-qp-code-of-conduct
https://resourcedata.org/document/rgi21-qp-board-of-directors
https://resourcedata.org/document/rgi21-annual-bulletin-industry-and-energy-2018_x000D__x000D_https://resourcedat
https://resourcedata.org/document/rgi21-state-budget-of-qatar-2020
https://resourcedata.org/document/rgi21-state-budget-of-qatar-2020
https://resourcedata.org/document/rgi21-qatar-economic-outlook-20202022
https://resourcedata.org/document/rgi21-qatar-economic-outlook-20202022
https://resourcedata.org/document/rgi21-qp-annual-report-2018_x000D__x000D_https://resourcedata.org/document/rg
https://resourcedata.org/document/rgi21-qatar-investment-authority-website
https://resourcedata.org/document/rgi21-qia-governance
https://resourcedata.org/document/rgi21-qatar-investment-authority-website_x000D__x000D_https://resourcedata.org/
https://resourcedata.org/document/rgi21-government-communications-office_x000D__x000D_https://resourcedata.org/
https://resourcedata.org/document/rgi21-qia-investment-process
https://resourcedata.org/document/rgi21-qia-investment-process
https://resourcedata.org/document/rgi21-decree-law-no-4-of-1977-on-preserving-petroleum-resources_x000D__x000D_
https://resourcedata.org/document/rgi21-qatars-ministry-of-finance-website
https://resourcedata.org/document/rgi21-tawteen-overview_x000D__x000D_https://resourcedata.org/document/rgi21-q
https://resourcedata.org/document/rgi21-tawteen-overview_x000D__x000D_https://resourcedata.org/document/rgi21-q
https://resourcedata.org/document/rgi21-tawteen-overview
https://resourcedata.org/document/rgi21-tawteen-overview
https://resourcedata.org/document/rgi21-tawteen-icv-scorecard-in-procurement
https://resourcedata.org/document/rgi21-tawteen-icv-scorecard-in-procurement
https://resourcedata.org/document/rgi21-tawteen-website
https://resourcedata.org/document/rgi21-planning-and-statistics-authority-wesbite
https://resourcedata.org/document/rgi21-labor-force-statistics-qarter-1-2020
https://resourcedata.org/document/rgi21-annual-bulletin-industry-and-energy-2018
https://resourcedata.org/document/rgi21-qp-supply-management_x000D__x000D_https://resourcedata.org/document/r
https://resourcedata.org/document/rgi21-unified-economic-register-law
https://resourcedata.org/document/rgi21-qp-supply-management_x000D__x000D_https://resourcedata.org/document/r
https://resourcedata.org/document/rgi21-unified-economic-register-law
https://resourcedata.org/document/rgi21-qatar-national-vision-2030_x000D__x000D_https://resourcedata.org/documen
https://resourcedata.org/document/rgi21-qatar-petroleum-website
Senegal (mining)
2021 RGI Score
1.1 Licensing 56
1.1.2 Cadaster 75
1.2 Taxation 89
1.2.5d 50
1.3 Local impact 67
2.1.3a Fiscal rule adherence .
3.4 Rule of law 74
3.7 Open data 63
PERFORMANCE BANDS
Good Scores over 75
Weak Scores 45-59
Poor Scores 30-44
Senegal (mining)



follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license

cover areas/blocks?

given area/block?

licensing process?
terms?



processes?

negotiation rules?


blocks allocated?






companies?














companies?

companies ?


shares?


companies?





disclosed?


disclosed?

disclosed?

disclosed?

development?



plans?


adhered to?

use?








servicing)?


timeframe?



volume?

volume?


government?

by the SOE?



by the SOE?

ventures?
in joint ventures?



conduct?



exports?

readable?


fiscal rule?

audit timeframe?



expenditures?

received?

national debt?



areas?

government?

resource revenues?


stream?







fund?
report?





held?



financial reports?









cover?











identities?



provision?

expenditure



projects?


the sector?

2021 2021
Letter Score
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
elements.
elements.
A = A government agency maintains a publicly available registry of license details online. B 50


format only.
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
in all known cases.
known cases.
any known cases.
A = Yes, the licensing authority has disclosed the list of areas/blocks allocated, in all known B 50
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
known cases.
cases.
to 2019.
C = An SOE.

government.

production.
A = The data is available via an API that is accompanied by a landing page and associated A 100
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
companies.
shares.
authority.
retained by SOEs.
companies.
2016 EITI Standard.




disclosed.
known exceptions.
plans.
plans.
government.
controlling) share.
companies.
companies.
SOE.
2018.
2018.
operations.
operations.
external body.
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
for each sale.
in the aggregate.
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
and exports.
documentation.

JSON).
to the fiscal rule.

governments.
governments.
A = Yes, the law specifies which subnational agencies receive the extractive resource revenues B 50
transferred.
2018.
stream.

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
enter details.


company.
country.

company.
country.
policy.
C = Not applicable.
A = Yes, since 2019 the government has published local procurement statistics, disaggregated by B 80
project.
company.
for the country.
has prior to 2019.
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
company.
country.
to 2019.
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
2018.

2020.
2021 Criteria



CSV, TSV or JSON).
details in digital format, but offline.

areas/blocks.
areas/blocks.
process.
SOE.

The licensing authority has disclosed the list of areas/blocks allocated in

licences/contracts.
licences/contracts.


The data is available via an API that is accompanied by a landing page and
associated documentation.

2020.
companies.

tax authority.
authority.
2019.




disclosed.
management plans.



2019 or 2020.
2019 or 2020.
and operations.
activities.
government.
publicly available.

CSV, TSV or JSON).
received.
revenues.
Yes, a publicly documented policy specifies which subnational agencies

receive the extractive resource revenues transferred from the central
government.



minerals.
statistics.
Yes, rules require public reporting of local employment statistics, in the

Yes, since 2019 the government has published local procurement statistics,

identities.

Yes.
Yes.
2021 Justification
Code Minier 2016 3. Article 3. Propriété des substances minérales

Les substances minérales contenues dans le sol et le sous sol du territoire, ses eaux territoriales et son plateau continental sont la propriét
Toutefois, les titulaires de titres miniers d'exploitation acquièrent la propriété des substances minérales qu’ils extraient.
L'autorité de délivrance dépend de la nature du titre. Pour l'autorisation de prospection, c'est par décision de la Direction des Mines et de
des permis de recherche, c'est par arrêté du Ministre chargé des mines. Permis d'exploitation, cest par décret de la Présidence de la Répub
17 et 24 du code minier de 2016
Les procédures d’octroi de titres sont régies par les articles 14, 15, 17, 24, 38, 41, 48, 54, 56, 68 et 69 du Code minier de 2016, et le décr
2017-459 du 20 mars 2017. La procédure d’octroi par appel à la concurrence n’a pas été prévue, exception faite des zones promotionnell
Code et 14 du décret d’application. Les titres sont donc accordés principalement sur demande des candidats auprès de l’administration m
de l'étude du dossier de demande.
Le Rapport ITIE 2019 fait une synthèse de ces procédures pages 56 à 73.
Le rapport ITIE 2019 (pages 46 et 47) fournit les informations générales accessibles au public. Les données sont présentées par projet. O
notamment des informations sur les réserves, la production annuelle, les zones géographiques et d'autres données utiltes.
Le rapport ITIE 2019 (pages 46 et 47) fournit les informations générales accessibles au public. Les données sont présentées par projet . O
notamment des informations sur les réserves, la production annuelle, les zones géographiques et d'autres données utiltes.
Les données sur les réserves des mines sont disponibles sur le site de l'ITIE Sénégal (http://itie.sn/apercu-du-secteur/)
Elles sont aussi lisibles sous format CSV et Excel.
La Direction des Mines et de la Géologie est chargée de la gestion et de la conservation du Cadastre Minier. Elle est responsable de la te
spéciaux des titres miniers comportant : - mention de l’attribution, du renouvellement, de la prorogation ou de toute autre forme de mouv
miniers ; - mention des inscriptions en matière de propriété foncière faites sur les titres miniers ; et - mention de tous les changements, te
transmissions, fusions ou amodiations concernant ces titres miniers.
Le rapport ITIE 2019, dans son annexe 10 présente le répertoire du cadastre minier incluant les détenteurs des titres, les types de licences
durée. Toutefois, le cadastre ne donne pas les coordonées GPS des titres octroyés.
Il n'existe pas une plateforme en ligne dédiée au cadastre minier et présentant toutes les données au sens du RGI.
Certaines informations relatives au cadastre minier du Sénégal sont postées sur des cartes en ligne sur le site web conjoint des directions
la Promotion minière; Mines et de la Géologie et; Controle et de la Surveillance des Opérations minières, au lien suivant:
http://www.dirmingeol.sn/menu_principale/cadastre_minier.php
Le Rapport ITIE 2019 présente également en annexe 10 le répertoire du cadastre minier.
Le registre du cadastre minier n'est pas une plateforme en ligne au sens du RGI.
Toutefois, au 31 décembre 2020 date de cloture de la présente évaluation, l'ITIE Sénégal a sur son site web la carte des permis (recherch
cadastre minier mise à jour au 31 décembre 2019. http://itie.sn/liste-des-permis-et-concessions/
Ces données sont aussi disponibles dans les annexes 10 et 19 du rapport ITIE 2019.
Le registre du cadastre minier n'est pas une plateforme en ligne au sens du RGI.
Toutefois, le Rapport ITIE 2019, donne les informations sur les noms des entreprises détenant des titres dans les périmètres afférants, vo
du rapport.
Le decret 2017-459 d'application du Code minier de 2016, dans son article 4, définit les conditions générales de recevabilité des permis.
15 et 27 de ce decret, entre autres, clarifient les critères prédéfinis permettant la recevabilité des dossiers de candidature aux licences.
L'article 14 du decret 2017-459 d'application du Code minier de 2016, qui porte sur les zones promotionnelles, précise que l'appel à conc
modalités relatives aux règles et conditions de préqualification, de soumission, et d'évaluation des offres.
L'article 14 du decret 2017-459 d'application du Code minier de 2016, qui porte sur les zones promotionnelles, précise que l'appel à conc
modalités relatives aux règles et conditions de préqualification, de soumission, et d'évaluation des offres.
L'indépendance de l'autorité de délivrance des permis vis-à-vis de la société d'Etat n'est prévue par aucune disposition du Code minier et
d'application. De plus, l'entreprise d'Etat MIFERSO est sous tutuelle administrative du Ministere des Mines.
La présente évaluation n'a pu établir l'existence d'appels à concurrence depuis 2019 dans le secteur minier.
Il n'apparait nulle part dans le Code minier 2016 et son decret d'application que l'autorité chargée de l'octroi des licences est tenue de div
entreprises qui ont soumis des demandes de licences.
Bien que le code minier de 2016 ait internalisé certains principes et exigences de l'ITIE en son aticle 95, l'on note que ces exigences s'ap
démandeurs des titres et ne font nullement mention de l'obligation à l'autorité de délivrance de publier l'indentité de celui/celle à qui le p
Toutefois, l'article 117 du code minier 2016 exige la publication de la convention minière au Journal Officiel de la République du Sénég
de divulguer les conventions minieres peut etre interpretée comme une obligation de divulguer l'identité de l'attributaire du titre. En plus
les zones promotionnelles (article 14 du decret 2017-459), l'ouverture des plis est publique.
Cela étant, nous recommandons au gouvernement d'adopter explicitement l'obligation de divulguer l'identité des attributaires des titres.
Bien que le code minier de 2016 ait internalisé certains principes et exigences de l'ITIE en son aticle 95, l'on note que ces exigences ne s
aux démandeurs des titres et ne font nullement mention de l'obligation à l'autorité de délivrance de divulguer la liste des zones et blocs o
Le code minier de 2016 et son decret d'application ne comprennent pas de procédure que les candidats peuvent suivre pour faire appel de
des titres. Par ailleurs, le refus total ou partiel de l’Etat d’octroyer un titre minier n’ouvre droit à aucune indemnisation pour le demandeu
code minier).
En ce qui concerne les demandes spontanées, la présente évaluation n'a pu établir l'existence d'une liste de demandeurs de titres publiée d
La liste des 18 titres miniers (OR) octroyés entre 2019 et 2020 est accessible au public à l'annexe 10 du rapport ITIE 2019. Elle mention
attributaires. (voir sur le site web de l'ITIE - http://itie.sn/liste-des-permis-et-concessions/)
Le rapport ITIE 2019 à son Annexe 10 fournit une liste des parcelles ou zones octroyées en 2019, mais les informations concernant 2020
La Loi 2012-22 du 27 décembre 2012 portant Code de Transparence dans la Gestion des Finances publiques exige que les détenteurs de
publique, élus ou hauts fonctionnaires, déclarent leur patrimoine à l'entrée et à la sortie de leurs fonctions (article 7). La Loi 2014-17 rela
de patrimoine qui présente les modalités d'application de cet article 7 circonscrit les personnes assujetties et précise les biens concernés (
sorte que les participations financieres font bien partie des informations à déclarer. Toutefois, la liste des personnes assujetties est tres co
informations sont tenues confidentielles (article 9).
L'article 4 du décret 2020-791 relatif au registre des bénéficiaires effectifs exige la divulgation d'un certain nombre d'informations relativ
bénéficiaires effectifs. Les personnes politiquement exposées et les fonctionnaires y sont cités. Toutefois, la nature du controle exercé et
financieres des bénéficiaires effectifs dans les titres ne font pas partie de cette liste d'informations requises.
L'arreté d'application de ce decret qui n'est pas encore pris pourrait préciser parmi les informations à déclarer sur le bénéficiaire effectif l
exercé par ce dernier et le niveau des participations financieres le cas echéant, en particulier en ce qui concerne les cadres et hauts fonctio
Le décret 2020-791 relatif au registre des bénéficiaires effectifs indique à travers son article 12 les règles d'accès aux informations sur les
effectifs. Ces règles sont claires sur le fait que les informations déclarées par le bénéficiaires effectifs ne sont pas divulguées mais access
motivée. Autrement dit, en l'état, les textes prévoient la déclaration des bénéficiaires effectifs plutôt à un organisme avec un accès public
divulgation comme exigé. Nous encourageons les autorités sénégalaises à considérer la divulgation d'une partie des informations dont la
exercé par le bénéficiaire effectif et, le cas échéant, le niveau des participations financières.
Il n'a pas pu etre établi qu'au cours de l'année 2019 et des périodes précédentes que les fonctionnaires ont divulgué leurs intérets dans les
Par ailleurs, l'annexe 3 du rapport ITIE 2019 qui présente la liste des bénéficiaires effectifs n'en fait pas mention.
L'annexe 3 du Rapport ITIE 2019 fournit seulement la liste des bénéficiaires effectifs de certaines entreprises minières.
L’article 4.6. de la loi n° 2012-22 du 27 décembre 2012 portant Code de Transparence dans la Gestion des Finances publiques stipule qu
entre l’administration publique et les entreprises, publiques ou privées, notamment les entreprises d’exploitation de ressources naturelles
exploitant des concessions de service public, sont clairs et rendus publics. Ces principes valent tant pour la procédure d’attribution du co
contenu".
En plus, le denier alinea de l'article 117 du Code minier de 2016 exige une publication des conventions minières dans le Journal Officiel
du Sénégal.
Dans l'Annexe 20 (Plan de publication des contrats miniers) du Rapport ITIE 2019, on retrouve une liste de titres octroyés et des conven
partir de 2019, cependant beaucoup d'entre eux apparaissent comme non publiés.
Dans l'Annexe 20 (Plan de publication des contrats miniers) du Rapport ITIE 2019 on retrouve une liste de titres octroyés et des convent
cependant beaucoup d'entre eux apparaissent comme non publiés.
Le contrôle de la conformité des aspects opérationnels des licences et contrats, relève des services du Ministère des mines et de la géolog
et 111 du Code minier 2016.
Il y'a aucune legislation qui prévoit la ratification parlementaire des contrats et licences, ni le code minier et son decret d'application, ni l
Le système fiscal sénégalais relatif aux ressources minières est mixte. Le Code minier de 2016 prévoit à ses articles 12 sur le role de l'E
concessions en contrepartie d'une redevance à l'exception de celles faisant l'objet d'un contrat de partage de production.
Le rapport ITIE 2019 plus précisément le Tableau 32 (pages 151 et 152) donne le détail sur les données de la production du secteur mini
substance par projet et par opérateur.
Les données peuvent être consultées sur le site web de l'ITIE (http://itie.sn/statistiques-minieres/)
Le tableau 32 du rapport 2019 de l'ITIE présente la production du secteur minier telle que déclarée par la Direction des Mines et de la Gé
substance, par projet et par opérateur.
Le site http://itie.sn/statistiques-minieres présente les données et valeurs de production minière. Les données sont accessibles sous Excel
possibilité d'extraire uniquement les données souhaitées. Cette page dirige aussi vers d'autres liens pour de la documentation complémen
Le Tableau 33 du Rapport ITIE 2019, donne le détail des exportations du secteur minier par entreprise et par projet, voir les pages 152,
Le tableau 33 à la page 152 du rapport ITIE 2019 présente les données sur les exportations du secteur minier. Ledit rapport présente les i
2019 extraites des déclarations de la Direction Générale des Douanes (DGD).
Les données sont présentées dans le rapport de l'ITIE 2019 (pp. 152-154), et elles sont uniquement disponibles sous format PDF.
Le Sénégal a adhéré à l’ITIE en octobre 2013 et en demeure un membre.

Le Code minier 2016 Article 95.- Adhésion aux principes et exigences de la norme ITIE stipule que : "Tout titulaire de titre minier a l'ob
respecter les principes et exigences de l'Initiative pour la Transparence dans les Industries Extractives (ITIE), notamment : d'effectuer de
basées sur les données qui sont l'objet d'audit par les instances compétentes en la matière ; - de déclarer aux instances nationales de l'ITIE
informations relatives à ses palements à l'Etat, y compris les réalisations économiques et sociales."
Par ailleurs, son article Article 96 contraint les entreprises à une publication des revenus dus à l'Etat, ainsi que les réalisations économiqu
Le rapport ITIE 2019 à son annexe 15 donne les recettes et paiements par entreprise.
Les données les plus récentes sur les recettes fiscales et des paiements portent sur 2019, Cf Annexe 15 Rapport ITIE 2019.
L'annexe 14 du rapport 2019 de l'ITIE présente les données récentes concenant les détails des revenus budgétaires par flux de paiements
minier.
Les articles 36 Code Général des Impots et 77 du Code minier de 2016 encadrent respectivement les impots et taxes sur les entreprises e
spécifiquement la redevance pour les entreprises extractives. L'article 77 du code minier de 2016 spéficie la redevane pour chaque type d
Code minier de 2016 en son Article 77.-- Redevance minière. A l'exception des activités d'exploitation faisant l'objet d'un contrat de part
toute activité d'exploitation de substances minérales, autorisée conformément aux dispositions du présent Code, est soumise au paiement
redevance minière dont l'assiette est la valeur marchande du produit commercialisé localement ou la valeur FOB du produit exporté.Le t
minière y est fixé pour l'ensemble des titres miniers concernés et par substances.
Code minier de 2016, Article 31.- Participation de l'Etat. L'octroi d'un permis d'exploitation minière donne droit à l'Etat à une participati
pour cent (10%) au capital social de la société d'exploitation pendant toute la durée de vie de la mine. Cette participation, libre de toutes
connaitre aucune dilution en cas d'augmentation du capital social. L'Etat peut, en sus de sa part gratuite au capital, négocier pour lui et/ou
national, à titre onéreux, une participation supplémentaire jusqu'à hauteur de vingt-cinq pour cent (25%) au capital de la société d'exploit
modalités habituelles en vigueur en la matière.
Le Code général des impôts spécifie le taux et les modaités de mise en oeuvre des retenues telles que le BNC, les retenues sur les salaire
Le partage de production n'étant pas encore effectif dans le secteur minier au Sénégal, il n'y a pas pas encore d'accords de partage de pro
de règles. Toutefois, l'article 40 (relatif au négociation du partage de production) du decret d'application du Code minier de 2016 prévoit
d'un modèle élaboré par l'Administration des mines compétente et remis au contractant, le contrat de partage de production est négocié a
chargé des Mines dans une période n'excédant pas trois (3) mois, après notification de la recevabilité de la demande d'autorisation exclus
par l'Administration des mines compétente. Le contrat de partage de production précise les droits et obligations de l'Etat et du contractan
notamment les modalités de recouvrement des coûts et de partage de la production.
Plusieurs structures rattachées à des ministères sectoriels interviennent dans la collecte des impôts. Cependant ces recettes sont transmise
aux Direction Générales des Impots et du Trésor.
Voir tableau 15 : liste des organismes collecteurs, Rapport ITIE 2019.
La Directive N° O1/2009/CM/UEMOA et les règes de finances publiques exigent la traçabilité de tous les paiements dans les écritures d
conformément au principe de l'unicité de caisse.
Le code général des impôts notamment à son Livre IV, donne à l'administration fiscale, le pouvoir de contrôler les déclarations des assuj
actes et documents utilisés pour l'établissement des impôts, droits, taxes et redevances, article 568.
La législation minière ou pétroliere au Sénégal n’oblige pas l'administration fiscale à auditer les entreprises extractives. La Cour des com
contrôle de la régularité et de la sincérité des recettes et des dépenses décrites dans les comptabilités publiques. Cf. Article 30 - Loi organ
27 décembre 2012 abrogeant et remplacant la Loi organique 99-70 du 17 février 1999 sur la Cour des Comptes. Le droit et l'autorité de c
interprétés ici comme une obligation d'effectuer un contrôle financier.
Le plus récent rapport annuel général de la Cour des Comptes porte sur 2017 (cf. le site web de la Cour).
Son chapitre 2 porte sur le contrôle de la comptabilisation des recettes issues des industries extractives et concerne toutes les régies finan
DGCPT, DGD).
Fin 2020, la Cour des Comptes annoncait que les rapports portant sur 2018 et 2019 seraient rendus publics en octobre 2020, suggérant qu
dejà eu lieu. Voir RFI : https://www.rfi.fr/fr/afrique/20200203-senegal-rapport-cour-comptes-creation-commission.
Le Sénégal est considéré comme 1er pays d’Afrique et 4éme pays au monde, à avoir accompli des Progrès Satisfaisants en matière de m
Norme ITIE .
http://itie.sn/2018/05/23/le-senegal-1er-pays-dafrique-et-4eme-pays-au-monde-a-avoir-accompli-des-progres-satisfaisants-en-matiere-de
de-la-norme-itie/
https://eiti.org/news/senegal-declared-first-country-in-africa-to-have-made-satisfactory-progress-in-implementing
Les données les plus récentes sur le rapport ITIE datent de 2019.
Extrait du Code minier de 2016 Article 102 portant sur l'etude d’impact environnemental
Cet article stipule que "Tout demandeur de permis d’exploitation minière, d’autorisation d’ouverture et d’exploitation de carrière ou d’au
d’exploitation de petite mine doit, préalablement au démarrage deses activités, réaliser, à ses frais, une étude d’impact sur l’environneme
œuvre du plan de gestion environnemental, conformément au code de l’environnement et aux décrets et arrêtés y afférents."
De plus le Code de l'environnement exige en son article L48: "Tout projet de développement ou activité susceptible de porter atteinte àl’
même que les politiques, les plans, les programmes, les études régionaleset sectorielles devront faire l’objet d’une évaluation environnem
49 la préparation."
Bien que le code Minier et le code de l'Environnement exigent et encadrent les études d'impact environnemental, ils n'obligent pas la pub
rapports au grand public.
En effet le décret d'application du Code de l'environnement ne prévoit pas la publication des rapports de l'EIES mais, indique que la déci
d’impact fait l’objet d’un arrêté ministériel qui est publié au Journal Officiel (Article R11 du Code de l'environnement).
L'article L48 du Code de l'environnement consacre la conduite d'une évaluation d'impact environnemental pour tout projet de développe
susceptibles de porter atteinte à l'environnement. A noter qu’au Sénégal comme dans nombre de pays, l'évaluation de l'impact environne
une évaluation de l'impact social : "L’étude d’impact sur l’environnement EIE évalue les effets escomptés sur la santé des populations, s
naturel et sur la propriété ; elle peut également couvrir les effets sur le plan social, notamment en ce qui concerne les besoins spécifiques
femmes, et des groupes particuliers, la réinstallation des personnes déplacées et les conséquences pour les populations locales (article R3
l’environnement)
Le code l'environnement ainsi que son décret d'application ne prévoient pas la publication de l'EIES (le rapport), quoiqu'ils indiquent que
l’étude d’impact fait l’objet d’un arrêté ministériel qui est publié au Journal Officiel (Article R11).
Le code l'environnement ainsi que son décret d'application ne prévoient pas la publication du rapport d'EIES. Toutefois, il est possible su
consulter dans les bureaux des autorités déconcentrés et la direction de l'environnement et des établissements classés.
Autrement dit, dans la pratique, l'acces libre à cette documentation est possible pour les citoyens qui le souhaitent. La meilleure pratique
demeure bien entendu la mise en ligne des documents avec acces libre.
Le code l'environnement ainsi que son décret d'application ne prévoient pas la publication du rapport d'EIES. Toutefois, il est possible su
consulter dans les bureaux des autorités déconcentrés et la direction de l'environnement et des établissements classés.
Autrement dit, dans la pratique, l'acces libre à cette documentation est possible pour les citoyens qui le souhaitent. La meilleure pratique
demeure bien entendu la mise en ligne des documents avec acces libre.
Les articles 48-54 du code de l'environnement ainsi que l'Annexe 1 de son decret d'application exigent l'élaboration d'un plan de gestion
et sociale.
Il n'existe aucune provision ni dans le code de l'environnement, ni dans le code minier et leurs décrets d'application rendant obligatoire la
plan de mitigation environnemental.
Les articles 48-54 du code de l'environnement ainsi que l'Annexe 1 de son decret d'application exigent l'élaboration d'un plan de gestion
et sociale, mais ne mentionnent nulle part que ces plans doivent etre rendus publics.
Les plans de gestion environnementale et sociale (PGES) des projets miniers n’ont pas été rendus publics au cours de la période d’évalua
L'article 94 du code de l'environnement traite des sanctions pour non-conformité aux dispositions des plans de gestion environnementale
Les articles 80, 82 et 84 du Code minier de 2003 prévoient une procédure pour la réhabilitation et la fermeture des projets miniers. Par a
Sénégal a sorti en 2009 un décret qui créé un Fonds de réhabilitation des sites miniers (DECRET n° 2009-1335 du 30 novembre 2009). C
conjointement par le titulaire du titre minier d’exploitation et les représentants des Ministres chargés des Mines et de l’Environnement no
conjoint
De même, le décret d'application du code minier de 2016 prévoit à l'article 99 intitulé Démarrage et fermeture des travaux, une procédur
des travaux.
Nous ne disposons d'aucune information permettant de justifier une quelconque réponse.
Le code minier en son Article 93 exige une réparation des préjudices occasionnés dans l'exploitation des minerais. Les conditions d'indem
fixées par la législation en vigueur. Toutefois le code ne fait pas reference à la réinstallation.
Toutefois, le code de l'environnement en son article R39 prévoit dans les EIES la réinstallation des personnes affectées par les projets.
Les règles relatives à la réinstallation des utilisateurs des terres qui interfèrent avec un projet sont fixées aux articles 34 et 35 de Loi n°76
1976 relative à l’expropriation pour cause d’utilité publique et aux autres opérations d’utilité publique, modifiée par la Loi n°85-02 du 0
dans le cas ou un projet minier fait l'objet d'une déclaration d'utilité publique.
En tout état de cause, le code de l'environnement en son article R39 prévoit dans les EIES la réinstallation des personnes affectées par le
Dans le rapport ITIE 2019 (p.50), il est mentionné que "La Société des Mines de Fer du Sénégal Oriental (MIFERSO) creee en 1975 est
de 99% par l'Etat du Sénégal".
Par ailleurs, l'Etat du Sénégal a créé en 2020 la Société des Mines du Sénégal SOMISEN SA dont le capital sera entièrement souscrit par
personnes morales de droit public d'après l'exposé des motifs de la Loi 2020-31 portant sa création.
La présente évaluation porte sur MIFERSO.
Il n'y a pas encore de contrat de partage de production dans le secteur minier, toutefois ce type de contrat est prévu par le code minier de
L'arrêté N° 022158 du 11 octobre 2018 fixant les lignes budgétaires et les catégories de la dépense prévoit des dispositions pour les trans
entre l'Etat et les entreprises publiques. Par ailleurs, la loi 90-07 sur les sociétés publiques (article 47) traite des flux financiers entre l'Eta
d'Etat.
Dans le Rapport ITIE 2019, il est fait état des recettes perçues par le Trésor de MIFERSO, p.30.
D'apres le Rapport ITIE 2019, MIFERSO fait des paiements par contre, la nature des recettes n'est pas précisée.
Voir Rapport ITIE 2018 section 6 reconcilliation tableau 60 et Etats financiers MIFERSO 2019.
L'article 269 de l'acte uniforme sur les sociétés commerciales et GIE exige le dépôt des états financiers au Régistre de Commerce et de C
Toutefois le registre n'est pas accessible au public. Et il n'a pas pu etre établi que la divulgation des rapports annuels de MIFERSO est re
législatif ou réglementaire.
Statuts de MIFERSO, ARTICLE 25: APPOINTMENT, POWERS, REPLACEMENT, SALARY The Ordinary General Assembly of sh
appoint for a three-year period one or several external auditors meeting the legal conditions of eligibility. The auditors shall always be re
absence of the appointment of the external auditor(s) by the General Assembly or in case of impediment or refusal of one or several audi
their appointment or replacement shall be done by a court order of the headoffice location at the request of the interested party with the d
called. The auditor appointed by the Assembly to substitute for another shall only remain in office for the rest of the term of his predeces
role is to check the books, the cash register, the company portfolios and securities, monitor the regularity and sinerity of inventories and
well as the authenticity of data given in the company accounts in the report to the Board of Directors. At any time of the year, they shall
verifications and controls
La Loi n°90-07 du 26 juin 1990 relative à l’organisation et au contrôle des entreprises du secteur public et au contrôle des personnes mo
bénéficiant du concours financier de la puissance publique ne prévoit pas une telle obligation.
Le Rapport ITIE 2019 notamment les annexes 6 et portant respectivement sur les paiements sociaux obligatoires et paiements sociaux vo
mentionnent pas de paiements pour MIFERSO. Il en est de même des états financiers. Ces derniers ne renseignent pas sur des activités n
Et il n'a pas pu etre établi, notamment dans la presse, que MIFERSO s'est engagée dans des activités commerciales.
Le Rapport ITIE 2019 notamment les annexes 6 et portant respectivement sur les paiements sociaux obligatoires et paiements sociaux vo
mentionnent pas de paiements pour MIFERSO. Il en est de même des états financiers. Ces derniers ne renseignent pas sur des activités n
Et il n'a pas pu etre établi, notamment dans la presse, que MIFERSO s'est engagée dans des activités commerciales.
D'après le rapport ITIE 2019, les comptes de MIFERSO font l'objet d'un audit annuel, page 134 (Voir etats financiers MIFERSO dispon
l'ITIE) .
Les états financiers de MIFERSO de 2019 sont disponibles sur le site de l'ITIE au lien suivant : http://itie.sn/entreprises-detat/
Dans les états financiers de MIFERSO de 2019, le bilan comptable est présenté.
Dans les états financiers de MIFERSO de 2019, le tableau des flux de trésorerie est présenté.
Dans les états financiers de MIFERSO de 2019, le compte de resultat est présenté.
Non applicable car pas encore de production de l'entreprise d'Etat. Le Rapport ITIE 2019 (p.78) indique que l’entrée en exploitation du p
à plusieurs reprises depuis 2009 en raison d’un différend avec l’Etat.
Non applicable car pas encore de production de l'entreprise d'Etat. Le Rapport ITIE 2019 (p.78) indique que l’entrée en exploitation du p
à plusieurs reprises depuis 2009 en raison d’un différend avec l’Etat.
D'aprés nos recherches, pour le moment il n'y a pas encore de regles spécifiques sur la séléction des acheteurs car MIFERSO n'est pas en
contexte de production meme si en interne, il existe des procédures en cours d'actualisation. La nouvelle statégie de MIFERSO prévoit la
place.
A noter que le Rapport ITIE 2019 (p.78) indique que l’entrée en exploitation du projet a été retardée à plusieurs reprises depuis 2009 en
différend avec l’Etat.
Pas encore d'accord d'association donc pas encore de régles concernant les prix. Les prix de vente devront etre définis par contrat aprouv
MIFERSO conformement aux textes.
Il n'y a pas de règles sur cette matière. A noter que le Rapport ITIE 2019 (p.78) indique que l’entrée en exploitation du projet a été retard
reprises depuis 2009 en raison d’un différend avec l’Etat.
L'article 95 du Code minier fait obligation aux entreprises et aux organismes publics de se soumettre aux exigences de déclaration fixées
à laquelle le pays a adhéré.
Pas encore d'exploitation conjointe. A noter que le Rapport ITIE 2019 (p.78) indique que l’entrée en exploitation du projet a été retardée
depuis 2009 en raison d’un différend avec l’Etat.
Pas encore d'exploitation conjointe. A noter que le Rapport ITIE 2019 (p.78) indique que l’entrée en exploitation du projet a été retardée
depuis 2009 en raison d’un différend avec l’Etat.
MIFERSO n'a pas de filiale en activité connue. A noter que le Rapport ITIE 2019 (p.78) indique que l’entrée en exploitation du projet a
plusieurs reprises depuis 2009 en raison d’un différend avec l’Etat.
MIFERSO n'a pas de filiale en activité connue. A noter que le Rapport ITIE 2019 (p.78) indique que l’entrée en exploitation du projet a
plusieurs reprises depuis 2009 en raison d’un différend avec l’Etat.
La Société des Mines de Fer du Sénégal Oriental (MIFERSO) ne dispose pas de code de conduite accessible au public.
La liste des membres du conseil d'administration ainsi que le gérant dans les Etats financiers de MIFERSO de 2019 sont tous de l'Etat. E
uniformes de l'OHADA c'est l'actionnaire majoritaire qui choisit les associés.
Le Comité national de l'ITIE Sénégal dispose d'un portail d'information ouvert qui donne les informations sur la production consolidée d
(https://donnees.itie.sn/)
Le portail de l'ITIE-SN présente les statistiques sur le secteur minier issues du Rapport ITIE le plus récent (2019) et est accessible au lien
https://donnees.itie.sn/.
Le système d'information ouvert du Comité national de l'ITIE dispose des fonctionnalités en question (https://donnees.itie.sn/).
Le système d'information du Comité National ITIE du Sénégal est ouvert - https://donnees.itie.sn/
Le Pacte de convergence, de stabilité, de croissance et de solidarité des Etats membres de l’UEMOA auquel renvoie la Loi organique rel
finances n°2020-07 du 26 février 2020 définit des critères de convergence chiffrés que les Etats doivent observer (Cf. articles 6, 7 et 8).
Le traité modifié de l'UEMOA, à travers ses articles 63, 64 et 75 prévoit et régit le cadre de surveillance multérale (voir lien suivant:
http://www.uemoa.int/fr/system/files/fichier_article/traitreviseuemoa.pdf).
D'autre part le Pacte de convergence, de stabilité, de croissance et de solidarité de l'UEMOA défini considère le solde budgétaire rapport
critère clé pouvant conduire à des sanctions (en cas de non respect) : Cf. https://umoatitres.org/wp-content/uploads/2018/12/Pacte-de-con
UEMOA.pdf
La présente recherche n'a pas pu établir que la surveillance multilatérale s'est poursuivie comme d'ordinaire, probablement en raison de l
coronavirus qui a bouleversé les économies de la région et les mécanismes de surveillance macroéconomique. L'équipe de recherche du
trouver des données cohérentes provenant de l'UEMOA pour pouvoir répondre à cette question.
La commission économique de l'UEMOA, à travers son Département des Politiques Economiques et de la Fiscalité Intérieure, a publié e
dans son rapport semestriel d'exécution de la surveillance multilatérale, une analyse de la situation macroéconomique du Sénégal, y com
riposte économique, ainsi que les perspectives macroéconomiques à moyen terme. (Voir lien suivant:
http://www.uemoa.int/sites/default/files/bibliotheque/rsm_dec2020_04122020.pdf).
Dans le cadre de la projection budgétaire, la loi de finance ne fournit pas de données spécifiques sur les (potentielles) sources de revenus
par secteur).
Les organismes en charge de la projection des recettes de l'Etat, le Ministère de l'Economie, du Plan et de la Coopération, et le Ministère
Budget, n'intègrent pas dans la publication du tableaux des opérations financières de l'Etat et de la loi des finances, un poste spécifique à
Le document de programmation budgétaire et économique pluriannuelle 2021-2023 publié en juin 2020 ne contient pas non plus de proj
miniers.
L'exercice fiscal en cours au moment de la présente évaluation est 2020. Alors, la loi de finance 2020 adoptée par l'Assemblée Nationale
Novembre 2019 pour un budget annuel de 4215,15 milliards FCFA est bien disponible et en ligne sur le site web de la Direction Général
https://budget.sec.gouv.sn/documents/public_visualiser/page:2?documents=all.
Au 31 décembre 2020, le plus récent exercice budgétaire complété est 2019.

Le gouvernement publie l'état des dépenses (et recettes) totales via les rapports trimestriels d'exécution budgétaire dont celui du dernier t
couvre toute l'année 2019 : Voir lien https://budget.sec.gouv.sn/documents/public_download/5e6a1c2c-e104-4807-b7a4-46a40a2a028a/t
Au 31 décembre 2020, le plus récent exercice budgétaire complété est 2019.

Le gouvernement a publié fin decembre 2020 l'état des recettes au titre des revenus miniers dans le Rapport ITIE 2019.
A fin décembre 2020 date de cloture de cette évaluation, le plus récent document sur la dette publique du Sénégal date du 22 décembre 2
Finance 2021. Elle contient en Annexe VI (page 116) l'encours et les échéances du service de la dette. Il s'agit donc de données sur 2020
Voir lien https://budget.sec.gouv.sn/documents/public_download/5ff6d332-5bb0-44e3-8a70-43180a2a028a/telechargement
A fin décembre 2020 date de cloture de cette évaluation, le plus récent document sur la dette publique du Sénégal date du 22 décembre 2
Finance 2021. Elle contient en Annexe VI (page 116) l'encours et les échéances du service de la dette. Ces données sur la dette sont bien
devise.
Voir lien https://budget.sec.gouv.sn/documents/public_download/5ff6d332-5bb0-44e3-8a70-43180a2a028a/telechargement
Des dispositions existent pour le transfert de l'Etat d'une partie des recettes issues du secteur minier aux collectivités territoriales à traver
Cependant, les fonds ne sont pas encore reversés aux bénéficiaires.
L'article 113, chapitre VI du code minier de 2016 prévoit des transferts de l'Etat de 20% des recettes issues du secteur minier aux collect
travers des fonds d'appui et de péréquation. Selon le rapport 2019 de l’ITIE (Initiative pour la Transparence dans les Industries Extractiv
affectation au fonds de péréquation n’a été opérée sur la base de ces dispositions, malgré plusieurs textes complementaires y compris en
Des dispositions existent pour le transfert de l'Etat d'une partie des recettes issues du secteur minier aux collectivités territoriales à traver
Cependant, les fonds ne sont pas encore reversés aux bénéficiaires.
L'article 113, chapitre VI du code minier de 2016 prévoit des transferts de l'Etat de 20% des recettes issues du secteur minier aux collect
travers des fonds d'appui et de péréquation. Selon le rapport 2019 de l’ITIE (Initiative pour la Transparence dans les Industries Extractiv
affectation au fonds de péréquation n’a été opérée sur la base de ces dispositions, malgré plusieurs textes complementaires y compris en
Décret-2020-1938 fixant les modalités de répartition des Fonds d'appui et de Péréquation aux Collectivités Territoriales, dans son article
destinations des ressources qui alimentent le fond :
- une dotation d'appui à l'équipement des collectivités territoriales abritant les opérations minières, constituée de 60% du montant total d
modalités de répartition sont fixées par le présent décret ;
- une dotation aux collectivités territoriales, constituée de 40% du montant total du Fonds et versée au Fonds d'Equipement des Collectiv
Seule la dotation d'appui à l'équipement des collectivités territoriales a une règle répartition explicitée dans l'article 7 du même decret.
Les 25% des 60% sont affectés régionalement aux communes abritants les sites minieres et les 75% nationalement (85% aux communes
départements au prorata de la taille de la population y commpris celles abritant les sites mines).
http://itie.sn/reglementation/
D'apres le Décret-2020-1938-fixant-les-modalités-de-répartition-des-Fonds-dAppui-et-de-Péréquation-aux-Collectivités-Territoriales, en
dotation d'appui à l'équipement des collectivités territoriales abritant les opérations minières est déterminée au prorata de la contribution
collectivité territoriale aux ressources mobilisées. La part versée à chaque région circonscription administrative est répartie comme suit :
vingt-cinq pour cent (25%) sont reversées aux collectivités territoriales abritant le ou les sites des opérations minières, proportionnelleme
contributions ; au niveau national, soixante-quinze pour cent (75%) sont répartis aux départements et communes et incluant ceux abritan
minières. La part répartie au niveau national sera affectée aux communes et départements dans les proportions ci-après : - quatre-vingt-c
aux communes, au prorata de la taille de la population ; - quinze pour cent (15%) aux départements, au prorata de la taille de la populatio
L'article 112 du code minier, Répartition des recettes minières dispose que: "le produit des recettes minières est réparti entre le budget gé
Fonds d'appui et de péréquation pour les collectivités locales et le Fonds d'appui au secteur minier.
Dans l'article 113 du Code minier :" Vingt pour cent (20%) des recettes provenant des opérations minières sont versés dans un Fonds d'a
péréquation destiné aux collectivités locales. En cas de partage de production, une partie de la part revenant à l'Etat alimentera le fond. L
d'alimentation,d'opération et de fonctionnement de ce Fonds sont fixées par décret".
L'article 6 du décret N°2020-1938 fixant les modalités de répartition du fonds de péréquation et d'appui aux collectivités territoriales disp
fonds comprend :
-une dotation d'appui à l'équipement des collectivités territoriales abritant les opérations minières, constitué de 60% du montant total du
modalités de répartition sont fixées par le présent décret
-une dotation de péréquation aux collectivités térritoriales, constituée de 40% du montant total du Fonds et versée au Fonds d'éqipements
territoriales.
L'article 7 prévoit que : "la dotation d'appui à l'équipement des collectivités territoriales abritant les opérations minières est déterminée a
contribution de chaque collectitvité territoriale aux ressources mobilisées. La part versée à chaque région circonscription administrative e
suit:
-au niveau régional vingt-cinq pour cent (25%) sont réservées aux collectivités territoriales abritant le ou les sites des opérations minière
proportionnellement à leurs contributions;
-au niveau national, soixante quinze pour cent (75%) sont réparties aux départements et communes et incluant ceux abritant les opération
La part répartie au niveau national sera affectée aux communes et départements dans les proportions ci après:
-Quatre vingt cinq pour cent (85%) aux communes, au prorota de la taille de la population;
-Quinze pour cent (15%) aux départements au prorota de la taille de la population.
L'arrêté interministériel 27038 du 24 Novembre 2020 détaille les montants qui doivent être recus par chaque commune.
A ce jour, aucun transfert n'a été effectué depuis 2009 aux collectivités territoriales. Cependant, un Arrêté interministériel 27038 du 24 n
portant répartition des fonds de péréquation au titre de l'année 2019 précisant les montants affectés à chaque collectivité territorial a été p
au site de l'ITIE, Rapport ITIE 2019, page 128.
A ce jour il n'y a pas encore eu de transfert du gouvernement central aux collectivités territoriales. Les lois de finances n'ont pas prévu ce
question n'est donc pas applicable.
https://budget.sec.gouv.sn/
A ce jour il n'y a pas encore eu de transfert du gouvernement central aux collectivités territoriales. Les lois de finances n'ont pas prévu ce
question n'est donc pas applicable.
https://budget.sec.gouv.sn/
La Cour des comptes assure le contrôle de tout type de transfert fait au bénéfice des collectivités terrotoriales, Voir articles 29 et 30 de l
2012-23 abrogeant et remplaçant la loi organique n° 99-70 du 17 février 1999 sur la Cour des Comptes.
Par ailleurs un protocole d’accord a été signé entre la Cour des Comptes et le Comité national ITIE pour faire intervenir la juridiction fin
processus d'élaboration des rapports ITIE , à côté de l’expert indépendant. En raison de ce protocole, la Cour des Comptes a une mission
données fournies par l’ITIE.
Aucun transfert n'a été effectué à ce jour.
Le Sénégal ne dispose pas encore d'un fonds souverain dédié aux ressources naturelles au sens du RGI. Le pays possède un fonds appelé
d’investissements stratégiques (FONSIS) destiné à accueillir des revenus de plusieurs secteurs dont le secteur minier. Le gouvernement e
d'un fonds souverain au sens du RGI (dit générationnel) mais plutot pour le secteur petrolier/gazier et qui sera piloté par le FONSIS.
N'est pas applicable





Le code minier prévoit des dispositions relatives au contenu local notamment en matière d'approvisionnement, d'emploi local et de form
participation au capital des investisseurs sénégalais (Voire Articles 85 et 109)
Achats auprès des entreprises sénégalaises : Artice 85 alinéa 3 code minier :
formation : Article 109 du Code minier:
Participation au capital : Article 31 alinéa 2 Publication des plans de passation des titulaires de titres miniers, article 85. A
Obligations des sous-traitants
Le Code minier de 2016 a mis en place un dispositif fiscal incitatif pur favoriser la transformation des ressources extraites. A cet effet, i
régime d’imposition plus élevé sur les redevances minières pour les produits bruts. A titre d’exemple, pour l’or alors le taux de la redeva
3,5 % sur le raffiné au Sénégal celui du brut s’élève à 5%. Pour les métaux de base et substances radioactives, le taux est 2% pour le min
transformation local en acier contre 5% pour le minerai concentré, voire article 77.
Il faut aussi noter que le Ministère des Mines et de la Géologie est en cours d'élaborer une stratégie nationale de développement du Co
secteur minier en collaboration avec un Cabinet local.
L'incitation mise en place par le code minier à travers un régime d’imposition plus élevé sur les redevances minières pour les produits br
transformation des minérais extraits au niveau local. A titre d’exemple, pour l’or alors le taux de la redevance minière est de 3,5 % sur le
celui du brut s’élève à 5%. Pour les métaux de base et substances radioactives, le taux est 2% pour le minerai destiné à une transformatio
contre 5% pour le minerai concentré, voire article 77.
Aucune règle n'exige ni à l'Etat ni aux entreprises de publier les statistiques des marchés publics locaux. Cependant un projet de Loi est e
L'exigence 6.3 : Contribution du secteur extractif à l’économie de la norme ITIE 2019, prévoit que les pays mettant en œuvre l’ITIE doiv
lorsqu’elles sont disponibles, des informations
sur la contribution des industries extractives à l’économie pour l’exercice fiscal couvert par la mise en œuvre ITIE.Ces informations port
sur : Le nombre des effectifs employés dans les industries extractives, en termes absolus et en
pourcentage par rapport à la totalité de la population active occupée. Les informations devront être désagrégées par sexe et, si possible, p
niveau professionnel.
Le gouvernement est entrain d'évaluer le rapport provisoire qui établit situation de référence pour sa publication prochaine.
L'Annexe 22 du rapport ITIE 2019 donne les détails sur des transactions effectuées avec les fournisseurs locaux.
L'Annexe 5 du rapport ITIE 2019 donne les détails des effectifs des employés par catégories d'emploi et par entreprise.
Une Stratégie pour le développement du Contenu local en cours de finalisation devrait prendre en compte la publication de statistiques s
des produits miniers.
Il n'y a pas de politique d'approvisionnement intérieure et, par conséquent, cette question n'est pas applicable.
Le gouvernement est entrain d'évaluer le rapport provisoire qui établit situation de référence pour sa publication prochaine.
Les statistiques disponibles sur le secteur minier (sources: ITIE et ANSD) ne donnent pas des informations sur la transformation des pro
Le rapport ITIE 2019 donne le détails sur les exportations du secteur minier à son tableau 33 fait ressortir le volume de production qui es
il n'existe ni loi, ni politique obligeant les entreprises à publier l'identité de leurs fournisseurs
L' article 12 du décret relatif aux registres des bénéficiaires effectifs dispose que les informations contenues dans le registre des bénéficia
sont accessibles qu'aux personnes physiques ou morales qui en font la demande auprès du juge commune à la surveillance du registre de
effectifs en justifiant d'un intérêt légitime
Les entreprises minières ont publié les noms de leurs fournisseurs locaux et étrangers, voire annexes 22 et 23 Rapport ITIE 2019.
L'identité des propriétaires réels des fournisseurs à l'industrie minière n'a pas été communiquée, voire Annexes 22 et 23 Rapport ITIE 20
Avec le proLettre de politique sectorielle des energies fixe un taux d'atteinte des objectifs 18% d'ici à 2022 et ANER porter le à 20% .De
d'appui à la transsition vers un mixte énergétique propre plus la promotion du gaz pour la convertions des centrales en gaz dans la politiq
énergétique car le gaz étant plus proprepour atténuer les émissions des GES et la baisse des couts en terme de taxes et la sauvegarde envi
D’après le Plan Sénégal Emergeant horizon 2035 (PSE PAP 2019-2023), l’Etat a mis en place un certain nombre de plans stratégiques. D
l’Energie gazière, il s’agit en particulier de la stratégie gas-to-power : projet élaboré pour atteindre l’accès à l’électrification universelle à
utilisant les ressources en gaz du Sénégal. Cette stratégie prévoit notamment l’emploi dans une première phase du gaz de GTA et de San
domestique produit sera acheminé au travers d’un Réseau de Gazoduc national vers différents points de jonctions et vers les centrales ex
de la SENELEC (conversion de certaines centrales au gaz nécessaire) pour alimenter le pays en électricité. Ceci devrait créer une indépe
par rapport aux importations de sources d’énergie (pétrole type Heavy Fuel Oil HFO en majorité), réduire le coût de l’électricité, baisser
énergétique, et supprimer la compensation tarifaire de l’état... L'agen
l'électrification rurale a annoncé plusieurs iniatives pour l'investissement dans les énergies renouvelables à travers des programmes enco
venir www.aner.sn
Cette question ne s'applique pas à l'évaluation du secteur minier.


Suite à un entretien avec un agent du GESPETROGAS, Au niveau Ministere de l'environnement il existe des systems de mesures par d
niveau du transport pour mesurer le niveau de pollution et au niveau de la SAR mais pas encore de mécanismes de récupération des
COV._x000D__x000D_
Au niveaudu rapport de la SENELEC à la page 35 nous pouvons retrouver des données mais pas sur les émissions totales de carbonne e

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Senegal (oil and gas)

2021 RGI Score
1.1 Licensing 63
1.1.2 Cadaster 75
1.2 Taxation 90
1.2.2 Export disclosure .
1.2.2a Export value disclosure .
1.2.2b Export disclosure timeliness .
1.2.2c Export disclosure machine-readability .
1.2.5d 50
1.3 Local impact 75
2.1.3a Fiscal rule adherence .
3.4 Rule of law 74
3.7 Open data 63
PERFORMANCE BANDS
Good Scores over 75
Weak Scores 45-59
Poor Scores 30-44
Senegal (oil and gas)




follow?
resource reserves?


machine-readable?

elements:
- Coordinates
- Duration
- Type of license

cover areas/blocks?

given area/block?

licensing process?
terms?



processes?

negotiation rules?


blocks allocated?






companies?














companies?

companies ?


shares?


companies?





disclosed?


disclosed?

disclosed?

disclosed?

development?



plans?


adhered to?

use?








servicing)?


timeframe?



volume?

volume?


government?

by the SOE?



by the SOE?

ventures?
in joint ventures?



conduct?



exports?

readable?


fiscal rule?

audit timeframe?



expenditures?

received?

national debt?




areas?

government?


resource revenues?


stream?







fund?

report?





held?



financial reports?









cover?











identities?



provision?

expenditure


projects?


the sector?
2021 2021
Letter Score
A = The constitution or national laws grant ownership of all subsoil extractive resources to the F .
state.
resources.
C = An SOE.
process.
reserves.
documentation.

JSON).
format.
elements.
elements.
A = A government agency maintains a publicly available registry of license details online. B 50


format only.
negotiable terms.
negotiable terms.
the SOE.
cases.
any known cases.
cases.
known cases.
known cases.
cases.
all known cases.
any known cases.
allocated.
allocated.
in all known cases.
known cases.
any known cases.
cases.
known cases.
has prior to 2019.
cases.
companies.
authority.
companies.

companies.
known cases.
cases.
to 2019.
C = An SOE.

government.

production.
documentation.

JSON).
production.
exports.
documentation.

JSON).
payment type.
companies.
companies.
shares.
authority.
retained by SOEs.
companies.
2016 EITI Standard.




disclosed.
known exceptions.
plans.
plans.
government.
controlling) share.
companies.
companies.
SOE.
2018.
2018.
operations.
operations.
external body.
A = Yes, the SOE's most recent publicly available annual report on its finances and operations C 20
statement.
statement.
statement.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
production.
production.
for each sale.
in the aggregate.
each sale.
the aggregate.
ending in 2016, 2017 or 2018.
2019 or 2020.
2016, 2017 or 2018.
2015 or earlier.
subsidiaries.
A = Yes, the online data portal contains the most publicly available data on reserves, production B 0
and exports.
documentation.

JSON).
to the fiscal rule.

governments.
governments.
transferred.
2018.
stream.

from the fund.
into the fund.
size of the fund.
publicly disclosed.
publicly disclosed.
approval.
budgetary approval.
report.
investment returns.
report.
of assets held.
report.
exceptions.
cases.
reports.
financial reports.
ending in 2016, 2017 or 2018.
timeframe.
exceptions.
prior to 2019.
enter details.


company.
country.

company.
country.
policy.
C = Not applicable.
A = Yes, since 2019 the government has published local procurement statistics, disaggregated by B 80
project.
company.
for the country.
has prior to 2019.
project.
company.
for the country.
has prior to 2019.
country.
policy.
policy.
company.
country.
to 2019.
company.
for the country.
has prior to 2019.
E = Not applicable.
cases.
D = Not applicable.
industry suppliers.
suppliers.
D = Not applicable.
cases.
D = Not applicable.
cases.
all known cases.
known cases.
D = Not applicable.
A = Yes. A .
B = No.
A = Yes. A .
B = No.
2018.

2020.
2021 Criteria

details in digital format, but offline.

areas/blocks.
areas/blocks.
process.
SOE.

all known cases.

licences/contracts.


2020.
companies.

tax authority.
authority.
2019.



publicly disclosed.
management plans.


the government.
2019 or 2020.
2019 or 2020.
and operations.
activities.
finances and operations covers a fiscal year ending in 2015 or earlier.
production.

its subsidiaries.
government.
publicly available.
No, the online data portal does not contain the most recent publicly available
data on reserves, production and exports.
received.


linkages.
describe.

Yes, since 2019 the government has published local procurement statistics,
statistics.

identities.
suppliers.
Yes.
Yes.

to 2019.
sector.
2021 Justification
Selon l'article 25-1 de la Constitution du Sénégal : "Les ressources naturelles appartiennent au peuple. Elles sont utilisées pour l’amélior
conditions de vie".
Selon l'article 5 du code pétrolier de 2019 : "Tous les gisements ou accumulations naturelles d’hydrocarbures sur le territoire de la Répub
sont la propriété du peuple sénégalais. L’Etat en assure la gestion et la valorisation dans les conditions prévues par le présent Code".
Autrement dit, les ressources pétrolieres et gazieres appartiennent au peuple sénégalais.
L'autorité de délivrance dépend de la nature du titre. Pour l'autorisation de prospection, c'est par arrêté du Ministre chargé des hydrocarb
permis d'autorisation d'exploration, c'est par décret du Président de la République. Pour une autorisation d'exploitation provisoire, c'est p
Ministre chargé des hydrocarbures. Pour une autorisation exclusive d'exploitation, par décret du Président de la République, Articles 15,
pétrolier de 2019.
L'article 12 du code pétrolier de 2019 dispose que l'attribution des blocs s'oppère au moyen d'appel d'offres ou de consultations directes.
La divulgation des réserves est effectuée dans les Rapports ITIE.
Dans le plus récent Rapport ITIE (2019), on les retrouve aux pages 89 à 92.
La divulgation des réserves est effectuée dans les Rapports ITIE.

Dans le plus récent Rapport ITIE (2019), on les retrouve dans la partie contexte du secteur extractif au Sénégal aux pages 89 à 92.
Les données sur les réserves en hydrocarbures sont publiées dans le Rapport ITIE 2019, à partir de la page 89.
D’après l’article 4 du Décret N° -98-810- du 06 Octobre 1998 fixant les modalités et conditions d’application de la loi n° 98-05 du 08 ja
Code pétrolier : L’Administration chargée du secteur des opérations pétrolières ouvre un registre spécial des hydrocarbures, tenu à jour o
répertoriés et datés toutes les demandes, octrois, renouvellements, prorogations, cessions, renonciations, retraits, résiliations ou autres élé
les titres miniers d’hydrocarbures et les contrats de services. A ce registre sont annexés les cartes géographiques au 1/100 000e ou 1/200
et modifiés quand il y a lieu, les périmètres des autorisations de prospection, des permis de recherche et des concessions d’exploitation re
de services ainsi que le cas échéant, la délimitation des interdites aux opérations pétrolières.
D'après le rapport ITIE 2019 et à la date de clôture de la présente recherche au 31 decembre 2020, le registre spécial prévu par la loi n'ex
Cependant la Direction des Hydrocarbures tenait un répertoire pétrolier qui comportait certaines informations prévues par la loi, mais pa
du rapport ITIE 2019 présente ce répertoire. On y retrouve outre l'identité du titulaire de la licence, des informations telles que : la date d
et la durée de l'exploitation, le type de licence et les noms des compagnies qui y possèdent des intérêts, autrement dit trois éléments supp
Le Rapport ITIE 2019 du Sénégal indique (page 105) que la Direction des Hydrocarbures dispose d’un répertoire pétrolier qui ne compo
informations exigées par la Norme ITIE, et dans tous les cas ce registre n'est pas encore mis à la disposition du public à la date de la clot
évaluation le 31 décembre 2020. Le répertoire des licences du secteur pétrolier contenu dans l'annexe 9 du rapport ITIE 2019 est la versi
le plus de la Norme. Il est à la disposition du public et sous format digital.
Au 31 décembre 2020 date de cloture de la présente évaluation, l'ITIE Sénégal a publié sur son site web la carte des permis de recherche
mise à jour au 31 décembre 2019. La légende de cette carte indique les blocs attribués et libres (Onshore et Offshore). le site web présen
des permis d'exploitation. Il ne s'agit pas d'un registre proprement dit mais d'informations pertinentes et accessibles au public. Voir le lie
http://itie.sn/liste-des-permis/#cb78e58861db40db0
Au 31 décembre 2020 date de cloture de la présente évaluation, l'annexe 9 du rapport ITIE 2019 du Sénégal renseigne sur les noms des c
détiennent des intérêts sur les blocs attribués. Il ne s'agit pas d'un registre proprement dit mais ce répertoire accessible au public dispose
pertinentes.
L'article 10 du code pétrolier exige des capacités techniques et financières comme critère d'octroi des titres miniers d'hydrocarbures.
L'article 12 du code pétrolier dispose que l'attribution des blocs s'opère au moyen d'appels d'offres ou de consultations directes. Tout app
la formulation de critères d'attribution de titres.
L'article 6 du code pétrolier indique requiert la divulgation des modalités de soumission. Il indique également que: "Le délai minimal en
l'appel d'offres et la date de soumission des offres est de deux mois". Ces appels d'offres sont rendus publics via plusieurs canaux à l'inst
Ministère du Pétrole et des Energies.
L'article 6 du code pétrolier indique requiert la divulgation des modalités de soumission. Il indique également que: "Le délai minimal en
l'appel d'offres et la date de soumission des offres est de deux mois". Ces appels d'offres sont rendus publics via plusieurs canaux à l'inst
Ministère du Pétrole et des Energies.
L'article 6 du décret fixant les modalités d'application de la loi n°2019-03 du 1er février 2019 portant code pétrolier précise que les terme
l'organisation de la procédure sont de la compétence du ministère chargé des hydrocarbures. Toutefois, ce dernier peut désigner toute aut
notamment la société nationale pétrolière pour une participation à la rédaction des termes de références ou à l'organisation de la procédur
Le ministère en charge des hydrocarbures a précisé les conditions de qualification pour les entreprises dans les appels d'offres lancés dep
https://itie.sn/appel-doffres-blocs-petroliers/
Dans le seul cas d'appel d'offres réalisé depuis 2019, l'autorité de délivrance à publié la liste des conditions (voir le lien https://itie.sn/app
petroliers/)
Le communiqué de presse PETROSEN repris par l'ITIE fait état des conditions offertes et des points de négociation voir lien ci-dessous
https://itie.sn/appel-doffres-blocs-petroliers/).
Dans le code pétrolier de 2019, il n'est mentionné nulle part des exigences en matière de divulgation de la liste des entreprises ayant soum
titres.
Dans le code pétrolier de 2019, il n'est mentionné nulle part des exigences en matière de divulgation de l'identité du candidat retenu mais
le titre doit etre publié au journal officiel (article 20).
Dans le code pétrolier de 2019, et son décret d'apllication, il est stipulé que le titre doit etre publié au journal officiel (article 20 du code,
21, 26, 29 et 36 du décret d'application).
Le code pétrolier de 2019 ne comprend aucune procédure que les candidats peuvent suivre pour faire appel des décisions d'octroi des titr
Considérant le fait que les offres de l'appel d'offres lancé depuis 2019 ne sont pas encore ouvertes, le Sénégal ne peut être noté en l’espèc
n’ayant pas encore eu lieu.
Le round d'attribution de licence lancé au cours de la période n'a pas encore été mené à son terme.
Le round d'attribution de licence lancé au cours de la période n'a pas encore été mené à son terme.
La Loi 2012-22 du 27 décembre 2012 portant Code de Transparence dans la Gestion des Finances publiques exige que les détenteurs de
publique, élus ou hauts fonctionnaires, déclarent leur patrimoine à l'entrée et à la sortie de leurs fonctions (article 7). La Loi 2014-17 rela
de patrimoine qui présente les modalités d'application de cet article 7 circonscrit les personnes assujetties et précise les biens concernés (
sorte que les participations financieres font bien partie des informations à déclarer. Toutefois, la liste des personnes assujetties est tres co
informations sont tenues confidentielles (article 9).
L'article 4 du décret 2020-791 relatif au registre des bénéficiaires effectifs exige la divulgation d'un certain nombre d'informations relativ
bénéficiaires effectifs. Les personnes politiquement exposées et les fonctionnaires y sont cités. Toutefois, la nature du controle exercé et
financieres des bénéficiaires effectifs dans les titres ne font pas partie de cette liste d'informations requises.
L'arreté d'application de ce decret qui n'est pas encore pris pourrait préciser parmi les informations à déclarer sur le bénéficiaire effectif l
exercé par ce dernier et le niveau des participations financieres le cas echéant, en particulier en ce qui concerne les cadres et hauts fonctio
Le décret 2020-791 relatif au registre des bénéficiaires effectifs indique à travers son article 12 les règles d'accès aux informations sur les
effectifs. Ces règles sont claires sur le fait que les informations déclarées par le bénéficiaires effectifs ne sont pas divulguées mais access
motivée.
Autrement dit, en l'état, les textes prévoient la déclaration des bénéficiaires effectifs plutôt à un organisme avec un accès public, et non la
comme exigé. Nous encourageons les autorités sénégalaises à considérer la divulgation d'une partie des informations dont la nature du co
bénéficiaire effectif et, le cas échéant, le niveau des participations financières.
Il n'a pas pu etre établi qu'au cours de la période et des périodes précédentes que les fonctionnaires ont déclaré leurs intérets dans les proj
Par ailleurs, l'annexe 3 du rapport ITIE 2019 qui présente la liste des bénéficiaires effectifs n'en fait pas mention.
L'information est diponible pour une partie des entreprises extractives dans l'annexe 3 du Rapport ITIE 2019.
L'article 4.6. de la loi 2012-22 du 27 décembre 2012 portant Code de Transparence dans la Gestion des Finances publiques l'établit : "Le
l’administration publique et les entreprises, publiques ou privées, notamment les entreprises d’exploitation de ressources naturelles et les
exploitant des concessions de service public, sont clairs et rendus publics. Ces principes valent tant pour la procédure d’attribution du co
contenu".
De meme que l'article 20 du code pétrolier 2019 et son décret d'application (art.13, 19, 21, 26, 29 et 36).
Depuis 2019, le gouvernement n'a pas procédé à de nouvelles attributions de contrat d'hydrocarbures et n'a pas conclu d'avenant.
Les contrats pétroliers et gaziers sont publics, toutefois, compte tenu de l'importance grandissante du secteur et des potentielles polémiqu
peuvent susciter, nous recommandons la publication de tout accord entre l'Etat et les entreprises du secteur, y compris l'accord de pret lia
PETROSEN conclu en 2019 (cf. p.118 du Rapport ITIE 2019, et la Recommandation 4 dudit rapport).
Il s'agit du Ministère du Pétrole et des Energies au travers de sa Direction des Hydrocarbures : Cf. Decret du 08 mai 2020 portant organis
Direction des Hydrocarbures et le Decret 2020-924 du 03 avril 2020 portant organisation du Ministère du Pétrole et des Energies.
Il n'y a aucune legislation qui prévoit la ratification parlementaire des contrats et licences, ni le code pétrolier et son decret d'application,
Le code pétrolier de 2019 définit un sytème fiscal qui combine l'existence de contrats de partage de production et de contrats de service.
Dans l'ancien code de 1998 il était prévu à la fois le contrat de concession et celui du partage de production mais dans le nouveau code p
contrat de concession a été enlevé mais le contrat de service y a été inclu sans pour autant preciser les modalités de sa mise en oeuvre.
Le rapport ITIE de 2019 présente la déclaration de production fournie par PETROSEN sur le permis de Diender/Gadiaga opéré par FOR
projet en production.
Le Sénégal a publié ces informations dans son Rapport ITIE 2019 rendu public en décembre 2020.
Sur le site web de l'ITIE Sénégal à la partie relative aux statisques sur les hydrocarbures, on trouve des données publiées via une API.
Le rapport ITIE 2019 (Annexe 24) fournit les statistiques sur les ventes de gaz et non sur la valeur des exportations du gaz, et ceci pour u
En termes d'hydrocarbures, le Sénégal n'a mis en exploitation que le gaz avec l'entreprise FORTESA et les quantités actuellement produi
niveau national à la SOCOCIM, une cimenterie qui l'utilise pour sa production d'électricité.
Le rapport ITIE 2019 (Annexe 24)

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2021 Resource Governance Index

Welcome to the 2021 Resource Governance Index wor

All data refers to the period through to end-December 2020.

2021 Resource Governance Index scores

2021 Resource Governance Index pilot question scores

Azerbaijan Azerbaijan oil and gas scores

Colombia mining scores

DRC mining scores

Ghana mining scores

Guinea Guinea mining scores

Guyana Guyana oil and gas scores

Lebanon Lebanon oil and gas scores

Mexico mining scores

Mongolia Mongolia mining scores

Morocco Morocco mining scores

Myanmar copper mining scores

Nigeria Nigeria oil and gas scores

Peru Peru mining scores

Qatar Qatar oil and gas scores

Senegal mining scores

Tanzania mining scores

Tunisia mining scores

Uganda mining scores

Browse the supporting documents at: www.resourcedata.org/organizat

ough to end-December 2020.

2021 Resource Governance Index", and include a link to the website

nance Index scores

ndex pilot question scores

Azerbaijan oil and gas justifications

Colombia mining justifications

DRC mining justifications

Ghana mining justifications

Guinea mining justifications

Guyana oil and gas justifications

Lebanon oil and gas justifications

Mexico mining justifications

Mongolia mining justifications

Morocco mining justifications

Myanmar copper mining justifications

Nigeria oil and gas justifications

Peru mining justifications

Qatar oil and gas justifications

Senegal mining justifications

Tanzania mining justifications

Tunisia mining justifications

Uganda mining justifications

Number Element Info

Resource Governance Index 56 75

Number Element Info

4.1 PILOT SUBCOMPONENT

Azerbaijan (oil and gas)

Azerbaijan (oil and gas)

Number Type 2021 Question

1 COMPONENT VALUE REALIZATION

1.1b Information only Licensing authority

1.1c Information only Licensing process

1.1.1b Practice Question Reserves disclosure timeliness

1.1.1c Practice Question Reserves disclosure machine-readability

1.1.2 Practice Indicator Cadaster

1.1.2c Practice Question Cadaster block coverage