On 7 April 2021, Resolución Directoral N° 073-2021-MINEM-DGM (hereon, 'Resolution') was published, establishing the deadlines and instructions for the filing of the Consolidated Annual Return (DAC in Spanish), corresponding to 2020 ('DAC 2020').
The schedule approved for the presentation of the DAC is transcribed below:
Last digit of RUC
Holders without RUC
1 July 2021
2 July 2021
5 July 2021
6 July 2021
7 July 2021
8 July 2021
Who are required to file the DAC?
Those who hold a mining activity license who are required to submit the DAC are described in detail in Annex II of the Resolution, which can be seen here.
Likewise, it is important to emphasize that the aforementioned Resolution provides that small mining producers or artisanal mining producers who are duly accredited as such on 31 December 2020 must follow the procedure contained in Annex I, the same that can be seen here.
How to file the DAC?
To file or present the DAC, the holders of a mining activity license may access, free of charge, the website: http://extranet.minem.gob.pe.
The holder must have a username and secret password (they are the same for the presentation of monthly statements and others).
What are the consequence if the DAC is not presented?
Failure by the holders of the mining activity license to present the DAC will result in the beginning of an administrative process and, if applicable, the imposition of a monetary fine in accordance with the scale of fines for noncompliance of the presentation of the DAC referred to in the Ministerial Resolution N° 483-2018-MEM/DM, the scope of which can be seen in the following link.We trust that this information is relevant to you and your company. If you require a deeper understanding of the topic, do not hesitate to contact us.