Peru
Overview
Peru is a globally significant mining jurisdiction, rich in mineral resources such as copper, gold, silver, and zinc. The country operates under a concession-based system, governed by the General Mining Law, which grants holders the right to explore and exploit mineral resources owned by the state.
The system is centralized but includes regional oversight through local offices (DREM), particularly for artisanal and small-scale mining.
Mineral Tenure Types
- Concesion Minera
- Concesion de Beneficio
- Concesion de Labor General
- Concesion de Transporte
Forms, Fees, Document Execution
- Annual Fees (Derecho de Vigencia)
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SUNAT oversees general tax regimes, mining royalties, and the Special Mining Tax (IEM)