Canon y Sobrecanon (2)

8/18/2019 Canon y Sobrecanon (2)

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CANON Y SOBRECANON

FACULTAD :

DERECHO DE DERECHO Y CIENCIA POLÍTICAS

CICLO :

IV

ASIGNATURA :

DERECHO FINANCIERO

DOCENTE :

DR. RAFAEL HUMBERTO BAYONA SANCHEZ

INTEGRANTES :

– LESLY LOZADA BENITES.

– KELY PALACIOS GARCÍA.

– YOSELI ALVA GONZALES.

– SANDRA MARTINEZ CURO.

– ROSA BENITES PEÑA

PIURA, NOVIEMBRE DEL 2015

CANON Y SOBRECANON

MARCO LEGAL:

1


2/31

El artículo 77°: ! "# C$%&'(')*(+% P$"'(*# !&'#-"!*! *$//!&$%!

# "#& /!&!*'(#& *(/*)%&*/(*($%!&, *$%$/3! # "!4, /!*(-(/ )%#

#/'(*(#*(+% #!*)## !" '$'#" ! I%/!&$& 4 R!%'#& $-'!%($&

$/ !" E&'#$ !% "# !6"$'#*(+% ! "$& /!*)/&$& %#')/#"!& !% *##

7$%# !% *#"(# ! C#%$%8. La Ley 7!"#: L!4 ! C#%$% 910 ! :)"($ ! 2001; 4 &)

R!"#3!%'$ 9D!*/!'$ S)/!3$ N< 005=2002=EF; #&(%#% C#%$% #

"$& $-(!/%$& "$*#"!& 93)%(*(#"(#!& /$(%*(#"!& 4 (&'/('#"!&; 4

# "$& $-(!/%$& /!($%#"!&. La$ Leye$ %"77: 92> ! &!'(!3-/! ! 200?; 4 2@?22 910 !

#$&'$ ! 200; 3$(*#/$% (!/&$& #/'*)"$& ! "# L!4 ! C#%$%.

D(*#& %$/3#& )!/$% /!"#3!%'##& $/ "$& D!*/!'$& S)/!3$&

02=200=EF 4 1@=200=EF, /!&!*'(#3!%'!

DEFINICI&N:

L# (!%'! L!4 ! C#%$%, L!4 N< 250> 9)-"(*## !" 10.0.01;, !%!

C#%$% *$3$ "# #/'(*(#*(+% !!*'(# 4 #!*)## ! "# )! $7#% "$&

$-(!/%$& /!($%#"!& 4 "$*#"!& !" '$'#" ! "$& (%/!&$& 4 /!%'#&

$-'!%($& $/ !" E&'#$ $/ "# !6"$'#*(+% !*$%+3(*# ! "$& /!*)/&$&%#')/#"!&. A&(3(&3$, !&'#-"!*! $& (&$&(*($%!& !%!/#"!&

#; L#& !/&$%#& %#')/#"!& $ :)/(*#& )!!% #*$!/&! # *)#")(!/

-!%!*($ $ (%*!%'($ '/(-)'#/($ )! /!*#(# &$-/! !" (3)!&'$ # "#

/!%'#, &+"$ !&)& ! #-!/ *#%*!"#$ !" 3$%'$ )! *$//!&$%!

#" *#%$%.-; L# $$/')%(# ! "#& '/#%&!/!%*(#& !" *#%$% # #$/ ! "$&

$-(!/%$& /!($%#"!& 4 $-(!/%$& "$*#"!&, &!/ !'!/3(%##3!(#%'! !*/!'$ &)/!3$, '$3#%$ !% *$%&(!/#*(+% "#66

!/($(*(# !" #$ ! "$& (%/!&$& 4 /!%'#& )! *$%$/3#% !"

*#%$%. L# '/#%&!/!%*(# ! "$& (%/!&$& !/*(-($& $/ *$%*!'$ !

*#%$% !-! &!/ !!*')## $/ "# SUNAT, #*(%$&! "$& !+&('$&

2


3/31

!% )%# *)!%'# )! !" B#%*$ ! "# N#*(+% # */!#$ #/# )! "#

SUNAT ## "$& !+&('$& /!&!*'($&.

L$& C#%$% !6(&'!%'!& &$%

C#%$% M(%!/$ C#%$% H(/$!%!/'(*$ C#%$% G#&!/$. C#%$% P!&)!/$ C#%$% F$/!&'#" C#%$% 4 S$-/!*#%$% P!'/$"!/$.

L$& *(%*$ /(3!/$& &$% /!)"#$& $/ "#& L!4!& NJ 250>, 2@0 4

2@?22 3(!%'/#& )! !" !%$3(%#$ C#%$% 4 S$-/!*#%$% P!'/$"!/$ &!

/!)"# 3!(#%'! "!(&"#*(+% !&!*(#" #/# *## !#/'#3!%'$.

EL CANON MINERO'

(Artículo ) *e la Ley 7!"#+

• !& "# #/'(*(#*(+% ! "# )! $7#% "$& G$-(!/%$& L$*#"!& 4

R!($%#"!& &$-/! "$& (%/!&$& 4 /!%'#& $-'!%($& $/ !" E&'#$ $/ "#

!6"$'#*(+% ! /!*)/&$& 3(%!/#"!&, 3!'"(*$& 4 %$ 3!'"(*$&.

CONSTITUCI&N

• E" Ca,o, M-,ero. !&' *$%&'(')($ $/ !" 50 9*(%*)!%'# $/

*(!%'$; !" I3)!&'$ # "# R!%'# )! $-'(!%! !" E&'#$ 4 )! ##%

"$& '(')"#/!& ! "# #*'((# 3(%!/# $/ !" #/$!*#3(!%'$ ! "$&

/!*)/&$& 3(%!/#"!&, 3!'"(*$& 4 %$ 3!'"(*$&.

E" 3$%'$ ! "# '/#%&!/!%*(# !& !$&('#$ !% C)!%'#& E&!*(#"!& !"

B#%*$ ! "# N#*(+%. C#-! &!#"#/ )! "$& 3$%'$& '/#%&!/($& %$

/!(!/'!% #" E&'#$.

E" C#%$% M(%!/$ !& !" 3& (3$/'#%'! ! "$& &!(& '($& ! *#%$%

!6(&'!%'!& !% !" P!/ 93(%!/$, !'/$"!/$, #&!/$, (/$!%!/'(*$,

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4/31

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7$%#& $%! &! (&'/(-)4!.

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#$ &! (&'/(-)4! !% )%# &$"# *)$'# !% !" #$ &()(!%'! # &)

/!*#)#*(+%. U&)#"3!%'! !" #$ &! #*! !% :)"($, ")!$ ! "#

/!)"#/(7#*(+% !" I3)!&'$ # "# R!%'# 9)! !%!/# &) -#&! ! *"*)"$;.

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"$ "#/$ ! )% #$ !% $*! *)$'#& ()#"!&, !&! :)"($ !" #$ &()(!%'!

#" #$ ! !%!/#*(+% ! "$& /!*)/&$&.

/C01o $e *-$tr-2uye3

L$& */('!/($& ! (&'/(-)*(+% !" C#%$% M(%!/$ #% #/(#$ !% (&'(%'#&

$$/')%(#!&. S) #*')#" (&'/(-)*(+% )!+ !&'#-"!*(# ! "# &()(!%'!

3#%!/#

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!" /!*)/&$ %#')/#".; 25 !" '$'#" ! *#%$% #/# "$& $-(!/%$& /!($%#"!& $%! &!

!6"$'# !" /!*)/&$ %#')/#". 9D! !&'! $/*!%'#:!, !" 20 &!/

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(%!&'(#*(+% *(!%'*# 4 '!*%$"+(*# )! $'!%*(!% !" !//$""$

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5/31

E" *(!% $/ *(!%'$ 9100; !" 3$%'$ # (&'/(-)(/ *$//!&$%! # "$

!%!/#$ $/ !" *#%$% !% *## /!(+% $ /!($%!& !% *)4# *(/*)%&*/(*(+%

&! !6"$'#% "$& /!*)/&$& %#')/#"!&.

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/$$/*($%#" #" #"$/ ! !%'#& !" *$%*!%'/#$ 9$ !)(#"!%'!;

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P#/# /!#"(7#/ "# (&'/(-)*(+% &! '$3# *$3$ /!!/!%*(# "$& (%(*#$/!& )!&$% *#"*)"#$& $/ !" MEF. E% "# #*')#"(# !" *"*)"$ ! "$& %(*!& &!

#*! !% -#&! # */('!/($& ! $-"#*(+% 4 $-/!7#, (%*)"#$& # "# *#/!%*(#

! %!*!&(#!& -&(*#& 4 *(' ! (%/#!&'/)*')/#.

¿En qué se puede usar?

E% !" *#&$ ! "$& G$-(!/%$& L$*#"!&, !&'$& /!*)/&$& &! )'("(7#/% !%

#&'$& ! (%!/&(+%, !-(!%$ $-&!/#/&! "#& (&$&(*($%!& !" S(&'!3#N#*($%#" ! I%!/&(+% P-"(*# 9SNIP; )! *$//!&$%#%.

A&(3(&3$, !&'$& !-!/% !&'(%#/ !" ?0 !" 3$%'$ )! "!& *$//!&$%#

# "# (%!/&(+% /$)*'(# #/# !" !//$""$ &$&'!%(-"! ! "#&

*$3)%(#!& $%! &! !6'/#! (*$ /!*)/&$ %#')/#".

E% !" *#&$ ! "$& G$-(!/%$& R!($%#"!&, "$& /!*)/&$& $-'!%($& &!

)'("(7#/% #/# !" %#%*(#3(!%'$ $ *$=%#%*(#3(!%'$ ! /$4!*'$ ) $-/#&

! (%/#!&'/)*')/# ! (3#*'$ /!($%#" 4 "$*#".

T#%'$ "$& G$-(!/%$& L$*#"!& *$3$ R!($%#"!& !&'% #*)"'#$& # )'("(7#/

#&'# )% 20 !" *#%$% 3(%!/$ #/# !" 3#%'!%(3(!%'$ ! "$& /$4!*'$&

! (%!/&(+% -"(*#, /($/(7#%$ (%/#!&'/)*')/# -&(*#, #& *$3$ #&'#

5


6/31

$'/$ 5 #/# %#%*(#/ "# !"#-$/#*(+% ! !/"!& 4 !#")#/ "$& !&')($&

! /!(%!/&(+%. A(*($%#"3!%'!, "$& G$-(!/%$& L$*#"!& 4 R!($%#"!&

)!!% )'("(7#/ "$& /!*)/&$& #/# /$4!*'$& $/(!%'#$& # -/(%#/ &!/(*($&

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&! !-!% !&'(%#/, /!!/!%'!3!%'!, # "# (%!/&(+% !% (%!&'(#*(+%

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)!!% )/ #&'# 50 ! &)& /!*)/&$& !% /$4!*'$& ! (%/#!&'/)*')/#

4 !)(#3(!%'$ (%*)"#$& (/!*'#3!%'! *$% "$& %!& ! "# )%(!/&(#.

C#-! (%(*#/ )! &( "# )%(!/&(# 9)! )&)#"3!%'! !&' )-(*## !% "#*#('#" ! "# /!(+%; '(!%! &!!& !% /$(%*(#& 4 (&'/('$& /$)*'$/!&, &!

!-!/ !&'(%#/ %$ 3!%$& !" 10 ! !&'$& /!*)/&$& # (*#&

!!%!%*(#&.

F(%#"3!%'!, "$& /!*)/&$& '/#%&!/($& $/ C#%$% M(%!/$ %$ )!!%

)/&!, !% %(%% *#&$, #/# !" #$ ! /!3)%!/#*($%!& $ /!'/(-)*($%!&.

A&(3(&3$, !&'$& &$% #*)3)"#-"!& 4 !% %(%% *#&$ &$% !)!"'$& #"G$-(!/%$ C!%'/#".

Base Legal:

C/!#$ $/ "# L!4 G!%!/#" ! M(%!/# 9DS NJ01=2=EM 4 DS NJ@@=

5=EF;. L!4 NJ250> L!4 G!%!/#" ! C#%$% 9)-"(*## !" 10 ! :)"($ !

2001;.

R!"#3!%'#$ $/ D.S. NJ005=2002=EF 9)-"(*#$ !" 0 ! !%!/$! 2002;.

O-:!'$ ! "# L!4 G!%!/#" ! C#%$% 3$(*#$ $/ L!4 NJ2@0 4

L!4 NJ2@?22 9)-"(*#$& !" 2> ! &!'(!3-/! ! 200? 4 10 !

#$&'$ !" 200, /!&!*'(#3!%'!;.

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7/31

O$/')%(# ! "# '/#%&!/!%*(# 3$(*#$ $/ L!4 NJ2@0

9)-"(*#$ !" 2> ! &!'(!3-/! ! 200?;. D(&'/(-)*(+% 3$(*#$ $/ L!4 NJ20@, NJ2@?22, NJ22@1 4

NJ22@ 9)-"(*#$& !" 2> ! &!'(!3-/! ! 200?, 10 ! #$&'$ !"

200, 25 ! %$(!3-/! !" 200@ 4 11 ! (*(!3-/! ! 200@,

/!&!*'(#3!%'!;. U&$ 3$(*#$ $/ L!4 NJ2@0, RD NJ0??=2005=EF, L!4

NJ2@5>2, L!4 NJ22@, L!4 NJ2>2 4 DS NJ005=201=EF

9)-"(*#$ !" 2> ! &!'(!3-/! !" 200?, 2@ ! :)%($ !" 2005, ?0

! %$(!3-/! !" 200@, !" ! (*(!3-/! ! 2010; R!"#3!%'$ 3$(*#$ $/ RD NJ01?=200=EF, D(/!*'(# NJ01?=

200=EF, D(/!*'(# NJ011=2005=EF, D(/!*'(# NJ01?=2005=EF, L!4

NJ2@, D. L!. NJ105@ 4 D.U. NJ051=200.

EL CANON 4IDROENERG5TICO

(Artículo 6° *e la Ley 7!"#+

E& "# #/'(*(#*(+% ! "# )! $7#% "$& G$-(!/%$& R!($%#"!& 4

L$*#"!& &$-/! "$& (%/!&$& 4 /!%'#& $-'!%($& $/ !" E&'#$ $/ "#)'("(7#*(+% !" /!*)/&$ /(*$ !% "# !%!/#*(+% ! !%!/# !"*'/(*#.

CONSTITUCI&N

E" Ca,o, 4-*roe,er8t-co. &! *$%$/3# !" 50 !" I3)!&'$ # "#

R!%'# )! ##% "#& !3/!& *$%*!&($%#/(#& ! !%!/#*(+% !

!%!/# !"*'/(*# )! )'("(*!% !" /!*)/&$ /(*$.

/9u8 leye$ y ,or1a$ a1ara, al ca,o, ;-*roe,er8t-co3

L!4 N< 250>, L!4 !" *#%$% 9)-"(*## !" 10 :)"($ ! 2001;. D.S. N< 005=2002=EF, R!"#3!%'$ ! "# L!4 !" *#%$% 9)-"(*#$ !"

0 ! !%!/$ ! 2002;.


8/31

L!4 N< 2@0, L!4 )! 3$(*# "# L!4 N< 250>, L!4 ! C#%$%

9)-"(*## !" 2> ! &!'(!3-/! ! 200?;. R!&$")*(+% M(%(&'!/(#" N< ?1=200=EF15 )! #/)!-# "$& %(*!&

! (&'/(-)*(+% !" *#%$% (/$!%!/'(*$

/Cuar lo$ recur$o$ *el ca,o,

;-*roe,er8t-co3

S! )!!% )'("(7#/ "$& /!*)/&$& !" *#%$% (/$!%!/'(*$ ! "# &()(!%'!

3#%!/#

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9/31

H#&'# 5 #/# "# !"#-$/#*(+% ! !6!(!%'!& '*%(*$& 4 /"!&. H#&'# 20 #/# !" 3#%'!%(3(!%'$ ! (%/#!&'/)*')/# ! (3#*'$

/!($%#" $ "$*#", #/# "$& $-(!/%$& /!($%#"!& !&'! $/*!%'#:! &)-! #&'# !" 50 9DU 0>0=200;. 5 $ 3& (/!*'#3!%'! #/# (%!/&(+%.

EL CANON GASFERO


C/!## 3!(#%'! L!4 2@?22, !& "# #/'(*(#*(+% )! !/*(-!% "#&

*(/*)%&*/(*($%!& $%! !&' )-(*#$ !$/*#3!%'! !" /!*)/&$

%#')/#" &$-/! "$& (%/!&$& )! !/*(-! !" E&'#$ !% "# !6"$'#*(+% ! #&

%#')/#" 4 *$%!%$.

CONSTITUCI&N

E" Ca,o, Ga$í?ero. &! *$%$/3# !" 50 !" I3)!&'$ # "# R!%'#, 50

! "#& R!#"#& 4 50 ! "# #/'(*(#*(+% !" E&'#$ !% "$& C$%'/#'$& !

S!/(*($&.

/C01o $e tra,$ere el ca,o, a$í?ero a la$ 1u,-c-al-*a*e$3

L#& '/#%&!/!%*(#& &! /!#"(7#/% !% (&'(%'#& !*#&, !-($ # )! &!

'(!%!% $& )!%'!& 9/!#"#& ! (3)!&'$ # "# /!%'#; ! $%! &! $-'(!%!%

"$& /!*)/&$& *$//!&$%(!%'!& #" *#%$% #&!/$, "#& *)#"!& '(!%!%

(!/!%'! !/($(*(# 9#%)#" 4$ 3!%&)#";. L$& /!*)/&$& /$!%(!%'!&

!" I3)!&'$ # "# R!%'# &! '/#%&!/!% #%)#"3!%'! !% !" 3!& ! :)%($ $

:)"($ ! *## #$ 4 "$& /!*)/&$& /$!%(!%'!& ! "#& /!#"#& &!

'/#%&!/!% 3!%&)#"3!%'!, !% "#& *)!%'#& !" B#%*$ ! "# N#*(+% ! "$&3)%(*(($& 4 $-(!/%$& /!($%#"!& !% *)4$ '!//('$/($ &! #""#% !&$&

/!*)/&$& 3(%!/#"!&.

/Cu


10/31

S!% "# L!4 ! C#%$%, L!4 NJ 250>, A/'*)"$ , "#& #)'$/(#!&

3)%(*(#"!& &$% /!&$%-"!& !

T/#%&!/(/ /!*)/&$& # "$& *!%'/$& $-"#$& ! &) *(/*)%&*/(*(+%.

R!%(/ *)!%'#& !/(+(*#& &$-/! !" !&'(%$ ! "$& /!*)/&$&.

C/!#/ (%(*#$/!& 4 3!*#%(&3$& #!*)#$& #/# !" 3$%('$/!$ 4

!#")#*(+% ! (3#*'$ *$&'$-!%!*($ ! "# (%!/&(+% !" *#%$%.

EL CANON ES9UERO.


E& "# #/'(*(#*(+% ! "# )! $7#% "#& *(/*)%&*/(*($%!& &$-/! "$&

(%/!&$& 4 /!%'#& $-'!%($& $/ !" E&'#$ $/ "# !6"$'#*(+% ! "$&

/!*)/&$& (/$-($"+(*$& /$!%(!%'!& ! "#& !3/!& !(*##& # "#

!6'/#**(+% *$3!/*(#" ! !&*# ! 3#4$/ !&*#"# ! /!*)/&$& %#')/#"!&

(/$-($"+(*$& ! #)#& 3#/'(3#& 4 *$%'(%!%'#"!&, "#*)&'/!& 4 Q)(#"!&,4 ! #)!""#& !3/!& )! #!3& ! !6'/#!/ !&'$& /!*)/&$& &!

!%*#/)!% ! &) /$*!(!%'$.

CONSTITUCION:

E" Ca,o, e$@uero. !&' *$%&'(')($ $/ !" 50 !" I3)!&'$ # "#

R!%'# 4 "$& D!/!*$& ! P!&*# ##$ $/ "#& !3/!& !(*##& # "#

!6'/#**(+% *$3!/*(#" ! !&*# ! 3#4$/ !&*#"#, ! /!*)/&$& %#')/#"!&(/$-($"+(*$& ! #)#& 3#/'(3#& 4 *$%'(%!%'#"!& "#*)&'/!& 4 Q)(#"!&.

BASE LEGAL:

C/!#$ 3!(#%'! L!4 N< 250>, L!4 ! *#%$% 9)-"(*#$ !" 10 !

:)"($ !" 2001; 4 '$#& &)& 3$(*#'$/(#&.

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11/31

R!"#3!%'$ $/ D.S N< 005=2002 9)-"(*#$ !" 0 ! !%!/$ !" 2002;

4 '$'#& &)& 3$(*#'$/(#&. D!*/!'$ ! U/!%*(# N< 002=200 )! !&'#-"!*! /$*!(3(!%'$& !%

"$& *#&$& !&!*(#"!& !&'#-"!*($& !% "$& #/'*)"$ ??< 4 ?< ! "# L!4

! B#&!& ! "# D!&*!%'/#"(7#*(+% 9)-"(*#$ !" ?0 ! 3#/7$ !" 20;

S! !-! &!#"#/ )! !" R!"#3!%'$ ! "# L!4 ! C#%$%, !&'#-"!*! )!

!" 3$%'$ !&)!/$ /$!%(!%'! ! "$& D!/!*$& ! P!&*#, &!/

!'!/3(%#$ &!3!&'/#"3!%'!, !% (/') ! "$ (&)!&'$ !% "$& #/'*)"$&

1< 4 < !" R!"#3!%'$ ! "# L!4 G!%!/#" ! P!&*#.

EL CANON FORESTAL


E& "# #/'(*(#*(+% ! "# )! $7#% "#& *(/*)%&*/(*($%!& !" #$ ! "$&

!/!*$& ! #/$!*#3(!%'$ ! "$& /$)*'$& $/!&'#"!& 4 ! #)%#

&("!&'/!, #& *$3$ ! "$& !/3(&$& 4 #)'$/(7#*($%!& )! $'$/)! "#

#)'$/(# *$3!'!%'!.

CONSTITUCION:

E" Ca,o, Fore$tal. &! *$%$/3# !" 50 !" #$ ! "$& !/!*$& !

#/$!*#3(!%'$ ! "$& /$)*'$& $/!&'#"!& 4 ! #)%# &("!&'/!, #&

*$3$ ! "$& !/3(&$& 4 #)'$/(7#*($%!& )! $'$/)! "# #)'$/(#

*$3!'!%'!.

REA DE INFLUENCIA DEL CANON

P#/# !!*'$ ! "# (&'/(-)*(+% ! "$& /!*)/&$& !" C#%$% &! *$%&(!/#

*$3$ /!# ! (%Q)!%*(# !" /!# '!//('$/(#" ! "$& G$-(!/%$& L$*#"!& 4

R!($%#"!& !% *)4# *(/*)%&*/(*(+% &! !6"$'#% "$& /!*)/&$& %#')/#"!&,

!% $%! &! )-(*# "# *!%'/#" ! !%!/#*(+% ! !%!/# !"*'/(*#, &!

!%*)!%'/#% "$& "$'!& #&!/$& !% !6"$'#*(+%, "$& ")#/!& !

!&!3-#/)! ! !&*# ! 3#4$/ !&*#"# 4 "#& *$%*!&($%!& $

#)'$/(7#*($%!& $/!&'#"!&.

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TRANSFERENCIAS OR CANON

15


16/31

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17/31

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18/31

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19/31

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20/31

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)&$ ! )%# /!%'# '!//('$/(#", !% "# /*'(*#, "$& $-(!/%$& ! F!/%#%$

B!"#%! 4 A"#% G#/*# "! $"'!#/$% !" #&'!", )!& #" 3(&3$ '(!3$ )!

'/#%&!/#% "$& /!*)/&$& !" *#%$% &! /!)*#% #" 3%(3$ "#&

'/#%&!/!%*(#& !" $-(!/%$ *!%'/#" # "$& /!!/($& !#/'#3!%'$&. E%

#/'(*)"#/, "#& '/#%&!/!%*(#& !" $-(!/%$ *!%'/#" # "$& /!!/($&

!#/'#3!%'$&. E% #/'(*)"#/, "#& '/#%&!/!%*(#& #/# (%/#!&'/)*')/# 4'/#%&$/'!&. P$/ '#%'$ &! $/# !*(/ )! C$% )%# 3#%$ #-#% 4 *$% "#

$'/# )('#-#%W A #/'(/ ! "$& #$& %$!%'# "$& 3$%'$& !" *#%$%

!'/$"!/$ )!/$% '!%!%*(#"3!%'! !*/!*(!%'!&, #!*'#%$ # "#& /!($%!&

4 /$$*#%$ )% $-($ 3#"!&'#/ &$*(#". E& 3&, !&! 15 !"

*$3$/'#3(!%'$ !" *#%$% )! !//'(*$, # !/ ! "# */+%(*#

(&3(%)*(+% ! "# /$)**(+% !&'(3## !% -#//("!& $/ #.

A&, &'# #)3!%'+ !% "$& #$& 1>, 1,1, 4 2000, /#*(#& #"

*$3$/'#3(!%'$ ! "$& /!*($& (%'!/%#*($%#"!& )! ')(!/$% '!%!%*(#&

#"*(&'#&, #"*#%7#$ (%*")&$ "$& US ?5 +"#/!& !" -#//(" !% #$&'$ !"

/!!/($ #$. E% *#3-($, !% 1@ )-$ )%# !/!&(+% ! "$& /!*($&

""!#%$ # *$&'#/ 3!%$& ! US 12 !" -#//(", # "$ )! !-!% ##(/&! "$&

!!*'$& %!#&'$& !" !%+3!%$ E" N($, )! ')$ *$%&!*)!%*(#&

%!#'(#& !% "# /$)**(+% !" %$/$!&'!.

S! !-! '!%!/ /!&!%'! )! "$& (%/!&$& !" *#%$% #)3!%'#/$%

-&(*#3!%'! $/ )% !!*'$ /!*($, )!& "# '!%!%*(# !*/!*(!%'! ! "#

/$)**(+% )! (%!6$/#-"! 4 /#3'(*#, "# %!*!&(# ! (%*/!3!%'#/ "#

/$)**(+% !'/$"!/# ! "$& $7$& 3#/(%#"!&, *!//#$& !% !" #$,

20

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)! *$% /!'/#-#:$& ! $7$& 4 %)!#& '!*%$"$#& ! /!*)!/#*(+%

&!*)%#/(# $/# #)3!%'#/&! "# /$)**(+% (#/(#.

S( -(!% "# L!4 4 !" C#%$% N$. 2?>?0 ! :)%($ ! 1@? &()! (!%'! 4 %$

# &($ !/$## #&'# $4, !% "# /*'(*#, !% &) #3"(#*(+%, "# "!4 #

&($ -#&'#/!##, 3$(*## !% &) !&!%*(#, E%'/! $'/#& /#7$%!& $/ "#

#"'# ! '/#%&#/!%*(# !% !" 3#%!:$ ! "# (%$/3#*(+%, 3#& )! ! P!/

P!'/$, !" M(%(&'!/($ ! E*$%$3# 4 F(%#%7#&. XP$/ )

E% "# /!#"(# 3$%# 4 "($/%#, !&! !" /$*!&$ ! /(#'(7#*(+% !

P!'/$P!/, !" *#%$% !'/$"!/$ # /!&)"'#$ %#%*(#$ *$% "#& /!#"#&

)! ##% "#& !3/!& !'/$"!/#& )! '(!%!% /3#$& *$%'/#'$& !

"(*!%*(# *$% !" &*$. E&'# !& )%# *$%&!*)!%*(# (/!*'# !" /$*!&$ !/(#'(7#*(+% ! "$& "$'!& !'/$"!/$& ! P!'/$P!/, )! !%'/! $'/#&

/#7$%!& &! :)&'(*+ *$% "# /$3! )! "#& !3/!& /(##&

"!#%'#/#% "# /$)**(+%. L$ )! %$ &! # *)3"($ !% #/'(*)"#/, !% "$&

"$'!& /(#'(7#$& ! T#"#/#, Z 2B !" Z+*#"$ C$%'(%!%'#" # *#/$ !

P!'/$'!* 4 @ ! "# S!"# # *#/$ ! P")&!'/$".

• Ba$e Leal= L!4 NJ 250>

= R!"#3!%'$ !" C#%$%, D!*/!'$ S)/!3$ NJ 005=2002=EF

= D!*/!'$ L!4 NJ 21>@

= L!4 NJ 2??50, A/'*)"$ 1>1

= L!4 NJ 2?>?0

= L!4 NJ 2?@1

= L!4 NJ 2, A/'*)"$ ?= E" D!*/!'$ ! U/!%*(# NJ 02=@

CONSTITUCI&N Y DISTRIBUCION DEL CANON Y SOBRECANON

ETROLERO

21

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• Co,$t-tuc-0, *el Ca,o, y So2reca,o,

L# *$%&'(')*(+% !" *#%$% !'/$"!/$ &! # # '/#& ! "!4!& !&!**#&

#/# *## )%$ ! "$& (&'(%'$& !#/'#3!%'$& -!%!*(#$&, !&'#%$

#*')#"3!%'! *$%&'(')($ ! "# &()(!%'! 3#%!/# 2?[

(; P#/# "# #*'((# ! !6"$'#*(+% /!#"(7## !% "$& !#/'#3!%'$& !

L$/!'$ 4 U*#4#"( !" 3$%'$ !" C#%$% 4 S$-/!*#%$% &!/ *$%&'(')($ $/

C#%$% \ 10 #=#"$/!3 &$-/! "# /$)**(+% '$'#" ! !'/+"!$ !% (*$&

D!#/'#3!%'$&.

S$-/!*#%$% \ 2.5 !" #"$/ ! "# /$)**(+% !'/$"!/# !% (*#& 7$%#&.

((; P#/# "# #*'((# ! !6"$'#*(+% /!#"(7## !% "$& !#/'#3!%'$& !

P()/# 4 T)3-!& !" 3$%'$ !" C#%$% 4 S$-/!*#%$% &!/ *$%&'(')($ $/

C#%$% \ 10 #=#"$/!3 &$-/! "# /$)**(+% '$'#" ! !'/+"!$ !% (*$&

D!#/'#3!%'$&.

S$-/!*#%$% \ 2.5 ! "# #/'(*(#*(+% &$-/! "# /!%'# )! /$)*! "#

!6"$'#*(+% ! !'/+"!$ !% (*#& 7$%#&.

E% !&! 3(&3$ &!%'($, &! !-! /!*(/ )! !&'! '($ ! *#%$% !&'#

*$%&'(')($ $/ "!4!& #/'(*)"#/!& #/# *## !#/'#3!%'$. P#/# "#

#*'((# ! !6"$'#*(+% /!#"(7## !% "# P/$(%*(# ! P)!/'$ I%*# =D!#/'#3!%'$ ! H)#%)*$ !" 3$%'$ ! *#%$% *$%&'(')($ &!/ "$ )! "!

*$//!&$%! $/ !" C!%'/$ /$)*'$/ ! A)#& C#"(!%'!&, !% #$/ ! "$&

(&'/('$& ! "# /$(%*(# ! P)!/'$ I%*#. 2[

rea *e I,Jue,c-a:

E&'# !'!/3(%## $/ !" /!# '!//('$/(#" ! "$& G$-(!/%$& L$*#"!& 4

R!($%#"!& !% *)4# *(/*)%&*/(*(+% &! /!#"(*! "# #*'((# ! !6"$'#*(+%!" !'/+"!$, &!% "$ #4# (&)!&'$ "# L!4 #/# *## )%$ ! "$&

(!/!%'!& !#/'#3!%'$&.

L#& #*'((#!& ! !6'/#**(+% ! 3#'!/(#& /(3#& %$ /!%$#-"!&

!%!/#%, $/ )% /(%*(($ ! *$3!%*(+% !"!3!%'#", /!*)/&$& #/#

(%!/&(+% !% "#& /!($%!&. E% "# 3(%!/# (*$& /!*)/&$& /$(!%!% !"

22


23/31

*#%$% 4 "#& /!#"#& 4 !% "# !6"$'#*(+% ! (/$*#/-)/$&, !" *#%$% 4

&$-/!*#%$% !'/$"!/$, 4 !" *#%$% #&!/$. E6(&'!% $'/$& 3!*#%(&3$&,

*$3$ !" F$%$ ! D!//$""$ ! C#3(&!#, )! #&(%# (%/!&$& !% "#&

/!($%!& $/ $%! # !" #&!$)*'$, #)% *)#%$ %$ &! !6'/#(#

(/$*#/-)/$& ! &) '!//('$/($ 25[

• D-$tr-2uc-0,

/C01o $e *-$tr-2uye, e$to$ recur$o$3: L# (&'/(-)*(+% ! /!*)/&$&

&*#"!& !%!/#$& $/ "# /$)**(+% ! 3(%!/#"!&, !'/+"!$ 4 #&, # "$&

$-(!/%$& /!($%#"!& 4 3)%(*(($& !&' *"#/#3!%'! %$/3##.

orce,ta=e$ *e *-$tr-2uc-0,:

L$& $/*!%'#:!& ! (&'/(-)*(+% )! *$//!&$%!% # "$& *(%*$ /!!/($&

!#/'#3!%'$& 9L$/!'$, U*#4#"(, P()/#, T)3-!& 4 H)#%)*$; &$% "$&

&()(!%'!&

E, el *earta1e,to *e Loreto

52 G$-(!/%$ R!($%#".

2. 5 U%(!/&(# N#*($%#" ! "# A3#7$%# ?. ? I%&'(')'$ P!/)#%$ ! "# A3#7$%# . 0 C$%&!:$& M)%(*(#"!& !" !#/'#3!%'$

E, el *earta1e,to *e Ucayal-

52 G$-(!/%$ R!($%#" 2. 2.5 U%(!/&(# N#*($%#" ! U*#4#"( ?. 2.5 U%(!/&(# N#*($%#" I%'!/*)"')/#" ! "# A3#7$%# . ? I%&'(')'$ P!/)#%$ ! "# A3#7$%#

5. 0 C$%&!:$& M)%(*(#"!& !" !#/'#3!%'$.

E, el *earta1e,to *e -ura

20 G$-(!/%$ R!($%#" 2. 20 M)%(*(#"!& D(&'/('#"!& 4 P/$(%*(#"!& $%! &! )-(*# "#

/$)**(+%

2?

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?. 50 O'/#& M)%(*(#"(#!& D(&'/('#"!& 4 P/$(%*(#"!& !"

D!#/'#3!%'$ . 5 U%(!/&(# N#*($%#" 5. 5 I%&'(')'$& P!#+(*$& 4 T!*%$"+(*$&

E, el *earta1e,to *e Tu12e$

20 G$-(!/%$ R!($%#" 2. 20 M)%(*(#"!& D(&'/('#"!& 4 P/$(%*(#"!& $%! &! )-(*# "#

/$)**(+% ?. 50 O'/#& M)%(*(#"(#!& D(&'/('#"!& 4 P/$(%*(#"!& !"

D!#/'#3!%'$ . 5 U%(!/&(# N#*($%#" 5. 5 I%&'(')'$& P!#+(*$& 4 T!*%$"+(*$&

E, el uerto I,ca 4ua,uco

100 C$%&!:$& M)%(*(#"(#!& !" D(&'/('$ ! P)!/'$ I%*#.

,*-ce *e *-$tr-2uc-0,:

L# *$//!&$%(!%'! (&'/(-)*(+% !%'/$ ! *## )%$ ! "$& $/*!%'#:!&

!&'#-"!*($& !% "# "!4, /!!/($& !% !" '!3 #%'!/($/, &! #*! !% -#&! #"

%(*! ! (&'/(-)*(+%, !" *)#" !&' # *#/$ ! "# D(/!**(+% G!%!/#" !A&)%'$& E*$%+3(*$& 4 S$*(#"!& !" M(%(&'!/($ ! E*$%$3# 4 F(%#%7#&.

P#/# #*!/ !" *"*)"$ !" 3$%'$ '$'#" !" C#%$% 4 S$-/!*#%$% P!'/$"!/$

*$//!&$%(!%'! # *## -!%!*(#/($, !" M(%(&'!/($ ! E%!/# 4 M(%#& 4

P!/)!'/$ S.A. !-!/% /$$/*($%#/ #" M(%(&'!/($ ! E*$%$3# 4

F(%#%7#& "# (%$/3#*(+% !% /!"#*(+% *$% "# /$)**(+% &*#"(7## !

!'/+"!$ # %(!" !#/'#3!%'#", /$(%*(#" 4 (&'/('#". P$/ &) #/'! !" INEI,

#"*#%7#/ !" (%(*#$/ ! %!*!&(#!& -&(*#& (%'(&!*#& 4 "#&/$4!**($%!& ! $-"#*(+% ! "$& /!!/($& D!#/'#3!%'$& 4 !" M(%(&'!/($

! E)*#*(+% /$$/*($%#/ )%# /!"#*(+% ! (%&'(')'$& &)!/($/!&

'!*%$"+(*$& 4 !#+(*$& !&'#'#"!& -!%!*(#/($& !" C#%$% 4

S$-/!*#%$% P!'/$"!/$.

2

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C$% "$& !"!3!%'$& &!#"#$&, "# *$%&'/)**(+% ! "$& %(*!& !

(&'/(-)*(+%, '$3# !% *)!%'# "$& &()(!%'!& */('!/($&

#; P#/# !" *#&$ ! T)3-!& 4 P()/#, !" %(*! ! (&'/(-)*(+% &!

*$%&'(')(/ &$-/! "# -#&! !" %(*! #*')#" ! (&'/(-)*(+%

!)('#'(# /$(%*(#" $/ '!//('$/($ 4 #" (%'!/($/ ! *## /$(%*(#

$/ )%# *$3-(%#*(+% ! #*'$/!& ! $-"#*(+%, $-/!7#,

*$%'#3(%#*(+% #3-(!%'#" 4 %!*!&(#!& -&(*#&.-; P#/# !" *#&$ ! L$/!'$, U*#4#"( 4 !" P)!/'$ I%*# H)#%)*$, !" %(*!

! (&'/(-)*(+% &! # !&'#-"!*($ ! #*)!/$ # "$& $/*!%'#:!& !

(&'/(-)*(+% )! )!/$% !&'#-"!*($& $/ L!4 9A/'. @J ! "# L!4 NJ

2?00.

CONCLUSIONES

1. E" C#%$% 4 &$-/!*#%$% &!% "# %$/3# !& "# #/'(*(#*(+% !!*'(#

4 #!*)## ! "# )! $7#% "$& G$-(!/%$& L$*#"!&

93)%(*(#"(#!& /$(%*(#"!& 4 (&'/('#"!&; 4 "$& G$-(!/%$&

R!($%#"!& !" '$'#" ! (%/!&$& 4 /!%'#& $-'!%($& $/ !" E&'#$

$/ "# !6"$'#*(+% !*$%+3(*# ! "$& /!*)/&$& 93!'"(*$& 4 %$3!'"(*$&;, !& !*(/, !& "# (&'/(-)*(+% !!*'(# )! #*! !" E&'#$

! "$& (%/!&$& 4 /!%'#& ##$& $/ "#& !3/!&.2. E" C#%$% !& )% '$'#" ! (%/!&$& 4 /!%'#& )! $'$/# !" E&'#$ #

"$& $-(!/%$& "$*#"!& 4 /!($%#"!& !/$ !% "$ )! *$%*(!/%! #"

25

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C#%$% P!'/$"!/$ #4 )% S$-/!*#%$% !-($ # )! &! !&'#-"!*! )%#

'# #(*($%#" #" !'!/3(%#$ (%(*(#"3!%'!.?. E" *#%$% !& *$3$ )%# *$3!%*(+% )! &! /!*$%$*! #

!'!/3(%##& 7$%#& !" #& $/ "# !6"$'#*(+% ! )% /!*)/&$

%#')/#", /!#"(7## "# /!*#)#*(+%, !" E&'#$ (&'/(-)4! #/'! ! "$&(%/!&$& *#'#$& #/# #&(%/&!"$& # "#& 7$%#& !% $%! &!

!6"$'# !" /!*)/&$ %#')/#".. L$& */('!/($& ! (&'/(-)*(+% !" C#%$% M(%!/$ #/(#/$% !&! &)

)-"(*#*(+% (%(*(#" !% :)%($ !" 2001, &(!%$ )! I%(*(#"3!%'! &!

(&'/(-)# !%'/! "$& G$-(!/%$& L$*#"!& ! #*)!/$ #" */('!/($ !

/!# ! (%Q)!%*(# !" 4#*(3(!%'$ !6"$'#$ 4 !%&(#

$-"#*($%#". &! 3$(*+ "$& $/*!%'#:!& 4 */('!/($& ! (&'/(-)*(+%

!" *#%$% 4 # #/'(/ ! :)"($ !" 2005 "$& G$-(!/%$& R!($%#"!& 4

L$*#"!& /!*(-(!/$% )% $/*!%'#:! ! "$ /!*#)#$.5. E% *)#%'$ # "# )'("(7#*(+% ! "$& /!*)/&$& $/ *$%*!'$ ! *#%$%

)! /!*(-#% "$& G$-(!/%$& R!($%#"!& 4 L$*#"!& !-!% &!/

)'("(7#$& !6*")&(#3!%'! #/# !" %#%*(#3(!%'$ $ *$=

%#%*(#3(!%'$ ! /$4!*'$& ) $-/#& ! (3#*'$ /!($%#" 4 "$*#".>. E% *)#%'$ # "# )'("(7#*(+% )! !% "$& $-(!/%$& "$*#"!& 4

/!($%#"!& *$% /!&!*'$ #" *#%$% '/#%&!/($ !&'$& !&'%

!&'(%#$& # "#& )%(!/&(#!& ! (%&'(')'$& '!*%$"+(*$& *$% !" %

! (%!/'(/ !% *)#%'$ *$//!&$%! # "# (%!&'(#*(+% *(!%'*# 4

'!*%$"+(*#.

2>

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BIBLIOGRAFA

'']]]./$)!&'#*()##%#.$/.!&('!&!#)"'"!&)-"(*#*($

%!&#/*($&*#%$%^/!#"(#&. P/$4!*'$ ! L!4 222212 CR. P/$4!*'$ ! L!4 )! */!# !"

S$-/!*#%$% M(%!/$ . M#%)#" ! M(%!/#= C3#/# M(%!/# !" P!/ 9 CAMIPER; C#%$% 4 S$-/!*#%$%= M(%(&'!/($ ! E*$%$3# 4 F(%#%7#&

2

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ANEKOS

CANON MINERO

2@


29/31

CANON ETROLERO

CANON 4IDROENERG5TICO

2


30/31

CANON GASFERO

CANON ES9UERO

?0


31/31

CANON FORESTAL

Documents

Canon y Sobrecanon (2)