Ministerio de Energía y Minas

Mining Obligations

Consolidated Annual Declaration (DAC)

Consolidated Annual Declaration

All mining activity holders who carry out or have carried out exploitation, exploration and construction activities, including those who are in a paralyzed situation, are forced to submit the Consolidated Annual Declaration (DAC), which is based on Article 50 of the Single Revised Text of the General Mining Law.

Please note that this information is provide online free of charge, on the website: http: //extranet.minem.gob.pe.

DEADLINE FOR SUBMISSION OF THE DAC 2016

The term and instructions for the submission of the Consolidated Annual Declaration – DAC of the holders of the mining activity corresponding to the year 2016 is established in D.R. No. 257-2017-MEM-DGM.

Enter the DAC

Guide to fill out the DAC

It should be specified that the deadline for submission of the Consolidated Annual Declaration (DAC) corresponding to the year 2016 will expire according to the following schedule, considering the last digit of the Taxpayer Registration Number (RUC) of the mining activity holders. Mining activity holders with no RUC are included in this schedule.

DAC - Ministerio de Energía y Minas

To access the web page: http://extranet.minem.gob.pe., it is necessary to have:

The same used for monthly declaration and others, provided through one of the following modalities:

1. In Lima, the mining holder (or duly accredited legal representative with legalized power of attorney) may go to the General Directorate of Mining of the Ministry of Energy and Mines, with his National Identity Card (DNI). The opening hours for this procedure, which will be free of charge for the holder, will be from Monday to Friday from 11:00 a.m. at 12:00 p.m.

2. In provinces, the mining holder (or duly accredited legal representative with legalized power of attorney) may go to the office of the Regional Directorate of Energy and Mines or its equivalent in the corresponding region.

The Username and Password are the same for the submission of the other mandatory declarations that the mining holder shall make online.

MINING ACTIVITY HOLDERS

The mining activity holders are obliged to submit the Consolidated Annual Declaration (DAC), understanding as such those who:

1. Have approved environmental studies, regardless of whether they are in force;
2. Have started their mining activities or if the competent mining authority has authorized its start;
3. That the competent auditing authority or mining authority has verified that they have carried out or are carrying out mining activities of exploration, development, construction, operation or closure of mines, without the corresponding permits or authorizations.
4. Have submitted their monthly production statistics in compliance with the provisions of Article 91 of Supreme Decree No. 03-94-EM;
5. Are in stages of exploration, development, construction, operation or closure of mines.
6. At present, have their mining activities paralyzed, which means all mining holders who have previously carried out or concluded activities of exploration, development, construction, operation or closure of mines;
7. Have carried out mining activities such as exploration, development, construction, operation (exploitation, benefit, overall work and transportation) and closure of mines, in concessions that have been transferred or have expired, and that maintain in force other concessions regardless of whether there is mining activity.
8. Have a current Declaration of Commitments registered in the National Registry of Declarations of Commitments or in the Registry of Sanitation; and
9. Have carried out mining activities such as exploration, development, construction, operation (exploitation, benefit, overall work and transportation) and closure of mines, in concessions that have subsequently been granted in transfer to third parties; provided that they maintain other concessions in force regardless of whether there is mining activity, and must submit the D.A.C., only for these concessions.

The non-submission of the Consolidated Annual Declaration (DAC) by the mining activity holders shall result in penalty of fine.

IMPORTANT CONSIDERATIONS

The mining holder must also bear in mind that:

1. The Consolidated Annual Declaration (DAC) has the nature of a sworn statement and the information must be true and reflect the reality. The holder assumes full responsibility for the veracity and accuracy of the information.
2. In accordance with Supreme Decree No. 002-2013-EM, which establishes guidelines to carry out the verification of the information submitted by the mining activity holders in the Consolidated Annual Declaration (DAC), the General Directorate of Mining of the Ministry of Energy and Minas will make directly, or through natural or legal persons, the verification of the information provided in the DAC submitted by the mining activity holders.
3. Mining holders using the extranet of the Ministry of Energy and Mines for the first time will be requested to change the password provided by the General Directorate of Mining, or by the Regional Directorate of Energy and Mines or its equivalent in the correspondent region.
4. Under no circumstances will the General Directorate of Mining or the offices of the Regional Directorates of Energy and Mines or their equivalent in the corresponding region receive printed forms.
5. The Consolidated Annual Declaration (DAC) includes in Appendix III the form in which the mining holders must prepare the Sworn Statement for the Accreditation of the Production/Minimum Investment for each concession that incurs in such obligation, in accordance with the provisions in Articles 38 and 41 of the Single Revised Text of the General Mining Law, approved by Supreme Decree No. 014-92-EM. In Appendix IV, the form of the Annual Sworn Statement of Activities of Sustainable Development in accordance with the provisions of Supreme Decree No. 042-2003-EM, amended by Supreme Decree No. 052-2010-EM. In Appendix V, the form of the Annual Sworn Statement of UTM Coordinates (WGS84) in accordance with the provisions of Law No. 30428 and, in Appendix VI, the submission of sampling and/or witness information in accordance with the provisions of Supreme Decree No. 021-2015-EM, which amended Article 71 of the Regulation of Miscellaneous Titles of the Single Revised Text of the General Mining Law, approved by Supreme Decree No. 03-94-EM. For the accreditation of Appendix III, mining holders shall attach the sales settlement and/or copy of the Sworn Statement of Income Tax, as applicable.
6. After submitting the Consolidated Annual Declaration (DAC) online, the mining activity holder may print the information submitted, noting in the upper right corner of the first page the registration number of the documentary process of the Ministry of Energy and Mines.
7. The update of the general information of the mining activity holder may only be made through the Reception Desk of the Office of Documentary Administration and Central File of the Ministry of Energy and Mines, through a document addressed to the General Directorate of Mining.
8. In order to validate the assignments and/or transfers of mining rights that have been declared in the form, holders have until June 30, 2017 to submit, through the Reception Desk of the Office of Documentary Administration and Central File of the Ministry of Energy and Mines, or the Reception Desk of the Regional Directorate of Energy and Mines or its equivalent in the corresponding region, a simple copy of the registration entry of such assignments or transfers in the National Superintendency of Public Registries (SUNARP).
9. The form of the Consolidated Annual Declaration (DAC) automatically recognizes the mining holders according to the following criteria: the tax regime to which they belong, the number of hectares covered by their mining rights and whether, as of December 31, 2016, they had current condition of Small Mining Producers or Artisanal Mining Producers. In case of queries, please contact the General Directorate of Mining or to the Regional Directorate of Energy and Mines, or its equivalent in the corresponding region.