“
Año del Diálogo y la Reconciliación Nacional
”
FACULTAD DE CIENCIAS ECONÓMICAS Escuela Profesional de Contabilidad - Rioja
SECTOR MINERO EN EL PERÚ: Aspectos Económico, Laboral y Tributari Tributario o.
CICLO
:
VII – 2018 - II
ASIGNATURA
:
Contabilidad Aplicada II
DOCENTE
:
CPC Mg. Sc. MENDIVES PACHECO, José Santos
RESPOSABLE
:
LINARES PEREZ, Jessica Ruby
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
ÍNDICE I.
INTRODUCCIÓN INTRODUCCI ÓN -------------------------------------------- -------------------------------------------------------------------------------
02
II. MARCO TEÓRICO------------------TEÓRICO-- ----------------------------------------------------------------------------------------------------
03
2.1. SECTOR MINERO EN EL PERU -------------------------------------------- ------------------------------------
03
2.1.1. BASE LEGAL: ----------------------------------------------- --------------------------------------------------------------
03
2.1.2. ASPECTO ECONOMICO: ----------------------------------------------- -------------------------------------
06
2.1.3. ASPECTO LABORAL: --------------------------------------------- -----------------------------------------------
15
2.1.4. ASPECTO TRIBUTARIO: TRIBUTARI O: ----------------------------------------------- -------------------------------------
25
2.2. CASO PRACTICO --------------------------------------------- --------------------------------------------------------------
37
III. APRECIACIÓN APRECIACI ÓN CRÍTICA ----------------------------------------------- --------------------------------------------------------------
48
IV. CONCLUSIONES ----------------------------------------------- --------------------------------------------------------------------------
49
V. RECOMENDACIONES RECOMENDACI ONES ------------------------------------------------- --------------------------------------------------------------
50
VI. REFERENCIAS REFERENCIA S BIBLIOGRÁFICAS BIBLIOGRÁ FICAS --------------------------------------------- -----------------------------------------------
51
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
I.
INTRODUCCIÓN
En los últimos años la actividad minera en el Perú ha enfrentado conflictos de diversa intensidad con las comunidades locales en las que se ubican los yacimientos mineros. La minería es una actividad de primera importancia para la economía nacional, no tanto por su aporte al PBI o por la generación de empleo, sino por ser la principal actividad en términos de su aporte de divisas para la economía nacional, y también por su contribución a los ingresos fiscales. Sin embargo, históricamente la minería ha sido percibida como una actividad que beneficia principalmente a empresas transnacionales, que genera escasos beneficios económicos para las comunidades locales, y que, además, ha ocasionado grandes pasivos ambientales que afectan principalmente a dichas comunidades, tanto en su salud como en su capacidad de desarrollar la agricultura, ganadería u otras actividades económicas sostenibles. La importancia económica de la minería, y la situación de conflicto que se generado, hacen imperativo el planteamiento de propuestas de cambio en la gestión pública y privada de esta actividad, con el fin de lograr su aceptabilidad social y un desarrollo de la minería en armonía con las poblaciones locales y el requerimiento de un desarrollo sostenible. Una de las características del conflicto minero es la polarización de las posiciones de las comunidades locales, en algunos casos incentivadas por intereses políticos o de otra índole, pero también por prácticas empresariales que han contribuido a agudizar las tensiones. En el mismo sentido, estos conflictos se han intensificado ante la manifiesta incapacidad del Estado para supervisar y fiscalizar la actividad minera, de manera que se respeten los derechos de las
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario II.
MARCO TEÓRICO
2.1
SECTOR MINERIA EN EL PERÚ: 2.1.1. BASE LEGAL. a) Leyes que que regulan la actividad actividad minera: -
Texto Único Ordenado de la Ley General de Minería aprobado por el Decreto Supremo N° 014-92-EM; Ley de Promoción de Inversiones en el Sector Minero
-
Decreto Legislativo Nº 708; 708; Ley Nº 27343 27343 Ley que regula los contratos de estabilidad jurídica con el Estado al amparo de las leyes sectoriales.
-
Decreto Supremo Nº 162-92-EF (Reglamento de los Regímenes de Estabilidad Jurídica)
-
Decreto Legislativo Nº 662 Aprobación del régimen de estabilidad a la inversión extranjera; Ley Orgánica para el aprovechamiento sostenible de los recursos naturales, (Ley N° 26821).
-
Ley N° 25009, Ley de jubilación de trabajadores mineros
-
D.S
Nº
029-89-TR
(24/08/1989)
Aprueban
Reglamento de la Ley Nº 25009, sobre la Jubilación de los Trabajadores Mineros. -
Ley N° 27252 Ley que establece establece el derecho de jubilación anticipada para trabajadores afiliados al Sistema Privado de Pensiones que realizan labores que implican riesgo para la vida o la salud . (Epifanio Baca Tupayachi, 2013)
b) Normas que regulan el régimen especial especial de trabajadores mineros son: Convenio N°1 de la OIT, limita las horas de trabajo
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
- Decreto Supremo Nº 014-92-EM, Texto Único Ordenado de la Ley General de Minería. -
Decreto Supremo Supremo N° 030-89-TR, 030-89-TR, Ingreso Ingreso Mínimo Minero.
-
Decreto Supremo N° 031-89-TR, Día del Trabajador Minero.
-
Decreto Supremo N° 055-89-TR, amplían alcances del D.S. 031-89-TR.
-
Sentencia del Tribunal Constitucional, Exp. N° 46352004-AA/TT
-
Informe N° 03-2013-MTPE/2/14, Jornada Atípica. (Superintendencia Nacional de Fiscalización laboral, 2016)
c) Relación con NIFF 06: Exploración y evaluación de recursos minerales 1. Antecedentes Los criterios contables referidos a: Excluidas del Alcance: -
NIC
38.
Actividades
de
exploración
y
evaluación de los recursos minerales. -
NIC16. Los derechos minerales y recursos minerales: petróleo, gas natural y recursos no renovables similares no están comprendidos en los alcances de la NIIF
El IASB tomó la iniciativa de desarrollar una NIIF sobre exploración y evaluación de recursos minerales.
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
la extracción de recursos mineros con incidencia en la presentación de estados financieros. 2. Objetivo general Especificar los criterios contables a seguir en la preparación y presentación de la información financiera para la exploración y evaluación de los recursos minerales. 3. Objetivo particular La NIIF 6 requiere de la entidad: -
Mejoras limitadas en las prácticas contables contables existentes para los desembolsos por exploración y evaluación.
-
Reconozcan
activos
para
exploración
y
evaluación y realicen una comprobación de su deterioro de acuerdo con la NIC 36 Deterioro del Valor de los Activos; y -
Revelar información en los estados financieros que identifique y explique los importes que surjan de la exploración y evaluación de recursos minerales.
4. Alcance (Aplicable) -
La norma es aplicable a todas aquellas entidades que incurren en desembolsos de exploración y evaluación
de
recursos
minerales.
(CPCC
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
2.1.2. ASPECTO
ECONÓMICO:
Desarrollo
e
influencia
económica de este sector: La minería representa alrededor del 11% del PBI, aporta más del 50% de las divisas, contribuye con el 20% de la recaudación tributaria y comprende la mayor parte de la inversión extranjera. Para entender su dimensión en la economía nacional basta con compararla con otros sectores: La minería genera US$20 mil millones en divisas mientras que se estima que la agricultura podría llegar a US$5 mil millones, y los sectores pesquero y forestal a US$3 mil millones cada uno aproximadamente. En un escenario favorable, el BID considera que el sector turismo debería aportar US$6.8 mil millones para el 2021. El IPE estimó el impacto agregado de la actividad minera sobre la economía y otros sectores económicos encontrando
que
de
cada
US$1,000
millones
de
exportación minera adicional se generan US$1,470 millones de PBI adicional. De éste, más de la mitad se genera fuera del sector minero, a través de bienes y servicios complementarios. Además, dicho el aumento en exportaciones mineras generaría 78,156 puestos de trabajo siendo el 90% generado fuera del sector minero. La evidencia nos indica que la inversión minera no solo es
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
mineros. Conforme a la ley 27056 el 50% del total de los Ingresos y Rentas que pagan los titulares de la actividad minera por el aprovechamiento de los recursos minerales se distribuye a los gobiernos regionales y locales. El 20% es destinado a las municipalidades de la provincia donde se encuentra el recurso, el 60% para las municipalidades y provincias de la región donde se encuentra el recurso según densidad poblacional y el 20% restante para el gobierno regional donde se encuentra el recurso. En un estudio sobre el impacto de la minería en la pobreza y la inequidad, Loayza y Rigolini encontraron que en las provincias donde existe actividad minera ésta tiende a tener un efecto positivo lo que resulta en mayor consumo per cápita y menor incidencia de pobreza y pobreza extrema. Sin embargo, los beneficios están distribuidos de manera desigual. En cuanto al canon no encontraron impacto, lo que demostraría el uso ineficiente de dichos recursos debido a que los gobiernos sub-nacionales no contarían con las capacidades de gerencia pública necesarios. Más allá de los impactos en el desarrollo de las economías regionales extraídas de información del INEI
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
hace al desarrollo de la minería en base a cálculos cuestionables sobre su impacto. Si la minería representa impactos positivos macroeconómicos y además genera impactos positivos en la economía de las comunidades aledañas, resulta indispensable mostrar evidencia sólida sobre sus virtudes y explorar las causas detrás del descontento social que viene paralizando las grandes inversiones mineras. Los sucesivos gobiernos no han logrado canalizar las preocupaciones y reclamos de las comunidades hacia soluciones concertadas, pacíficas y sostenibles. Tampoco han sido capaces de generar un marco de referencia legítimo para el diálogo, la construcción de coaliciones y consenso a favor de una convivencia eficiente de la minería con las comunidades. Sin ese marco de referencia y con comunidades que no confían en las autoridades, no tienen acceso a información confiable, ni vías institucionales efectivas para el diálogo, la violencia se ha convertido en el método de negociación y se ha incrementado la demanda por un control de la violencia por parte del Estado a través de la imposición de la “mano dura” como única respuesta “efectiva”.
En el 2010, en rechazo a la política de inversiones del TLC con Estados Unidos, manifestantes -en su mayoría de
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
críticas han hecho que unos conjuntos de comunidades en Arequipa hayan impedido que el proyecto proyecto Tía María obtenga la licencia de construcción pese a que tiene el Estudio de Impacto Ambiental (EIA) aprobado. Las Bambas, una inversión estimada de US$10,000 millones y que podría convertirse en el yacimiento minero más grande del Perú y en uno de los cinco más grandes del mundo, ha paralizados su producción luego de que en octubre se produjeran enfrentamientos que ocasionaron la muerte de un comunero. A fines del 2016, la mina de plata Pallancata suspendió sus operaciones, como consecuencia de la extorsión de la que era objeto. Comunidades propietarias de las tierras bloquearon la carretera de acceso exigiendo la renegociación de los acuerdos de compensación por uso de tierras. De acuerdo con la Defensoría del Pueblo durante el gobierno anterior hubo 90 personas fallecidas y 2,367 heridas como resultado de conflictos sociales. El actual gobierno ha heredado 208 conflictos sociales, de ellos el 71% son socio-ambientales y están vinculados a actividades extractivas. (María Cecilia Villegas; 2017)
¿Por qué se producen los conflictos sociales si hay evidencia de los beneficios que generan en las comunidades? Muchas explicaciones no apuntan a sus
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
Es evidente que una primera razón que explica el descontento social está ligada a impactos negativos de la minería, que no son solo medioambientales, e incluyen cuestionamientos al impacto en el acceso al agua, a la tierra y a los recursos generados por la explotación minera. Las actividades extractivas generan externalidades que deberían ser absorbidas por las empresas explotadoras de los recursos, pues son las que primariamente se benefician de ellos, pero el marco
institucional
externalidades
sean
vigente
no
garantiza
adecuadamente
que
absorbidas
esas y
compensadas. Un ejemplo de ello ocurrió en junio de 2000, cuando 151 kilos de mercurio líquido de propiedad de la minera Yanacocha fueron accidentalmente derramados a lo largo de 27 kilómetros de la vía que atraviesa la comunidad de Choropampa en Cajamarca. La empresa ofreció 100 soles por cada kilo recuperado, sin proveer capacitación ni medios para una recuperación segura del mercurio. 1000 personas se intoxicaron al recoger el mercurio sin ninguna medida sanitaria. El marco institucional institucional prevé la ejecución ejecución de Estudios de Impacto Ambiental (EIA) para identificar las externalidades en el medio ambiente. Pero, ¿qué instituciones garantizan el análisis de otros factores como: (i) la sostenibilidad económica de las comunidades una vez que la demanda laboral surgida por la explotación explotación de la mina disminuye, disminuye, (ii) la protección protección de
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
la posibilidad de exacerbar la vulnerabilidad de las comunidades. Las grandes inversiones atraen trabajadores foráneos, presumiblemente con mayor preparación que los locales y mejor pagados, a las comunidades de las zonas de influencia, las mismas que ven sus estilos de vida alterados por esta migración. Más aun, los trabajadores llegan a los campamentos mineros dejando atrás a sus familias. La proliferación
de
servicios
destinados
a
atender
sus
necesidades tiene un efecto social y cultural en las comunidades, que no siempre es medido ni considerado. La creación de puestos de trabajo para mano de obra local tiene un impacto en las actividades productivas tradicionales. La mayoría de los puestos de trabajo tr abajo que se generan son para los hombres, y si bien las mujeres de la comunidad pueden tener oportunidades en industrias indirectas, el aumento del ingreso de los hombres no necesariamente se verá reflejado en una mejora en las condiciones del hogar y la familia. Existe además un impacto económico negativo, el aumento en el
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
construcción de la mina Las Bambas se generaron 18,000 puestos de trabajo, mientras que cuando comenzó la etapa de operación solo quedaron 4,000 puestos de trabajo en su mayoría calificados. Con ello, los miembros de las comunidades cercanas que habían sido empleados se quedaron sin trabajo y los negocios que se habían creado para atender a los trabajadores sin clientes. Sus ingresos cayeron considerablemente y las tensiones sociales resurgieron. El desarrollo de la industria minera genera una superposición
de
intereses:
de
los
gobiernos
como
facilitadores del desarrollo económico, y como protectores de los intereses de las comunidades; de las empresas, por los riesgos de no obtener el consentimiento de la comunidad para sus actividades; y de las comunidades, por los potenciales beneficios y perjuicios que el desarrollo del proyecto les puede generar.
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
La producción del sector minería e hidrocarburos registró un crecimiento de 3,2 por ciento en 2017. Este resultado se explicó principalmente por la mayor producción de cobre (4,5 por ciento), en particular de Toromocho y Las Bambas, y de zinc (10,2 por ciento), principalmente de Antamina. La desaceleración con respecto a 2016 obedece al fin del efecto base por el inicio de operaciones de Cerro Verde y de Las Bambas en el cuarto trimestre de 2015. Este efecto base contribuyó con 16,6 puntos porcentuales al crecimiento del sector en 2016.
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
2.1.3.
ASPECTO
LABORAL:
Contratos
existentes,
acogimiento derechos y beneficios: 2.1.3.1.
Contratación en el Sector Minero. La
normatividad
legal
que
regula
actividad minera no establece una forma especial de contratación. En consecuencia, debemos ceñirnos a lo dispuesto en el Decreto Legislativo Nº 728, Ley de Productividad y Competitividad Laboral. El contrato individual de trabajo puede celebrarse libremente por tiempo indeterminado o sujeto a modalidad. El primero podrá celebrarse en forma verbal o escrita y el segundo en los casos y con los requisitos que la norma en mención establece. Los contratos de trabajo sujetos a modalidad pueden celebrarse cuando así lo requieran las necesidades del mercado o mayor
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
quince días naturales de su celebración, a efectos de su conocimiento y registro. (Dr. Tulio M. Obregón Sevillano; 2013) 2.1.3.2.
Derechos de los Trabajadores mineros. a) Trabajadores están comprendidos en la actividad minera. Aquellos
trabajadores
que
prestan
servicios en la minería metálica, trabajadores metalúrgicos de empresas dedicadas a la actividad minero – metalúrgica, regidos por el Decreto Legislativo N° 109 - Ley General de
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
A partir del 1 de agosto del año 1989, el ingreso mínimo de un trabajador minero no puede ser inferior al monto que resulte de aplicar un 25% adicional al ingreso mínimo legal vigente en la oportunidad de pago. Este incremento del 25% adicional tendrá las mismas características de la denominada “bonificación suplementaria”.
En
tal
sentido,
actualmente
la
remuneración del trabajador minero no podrá ser inferior a S/ 1,162.50. (Dr. Tulio M. Obregón Sevillano, 2013)
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
brindarle una bonificación transitoria por concepto de vivienda. Debido a las labores de alto riesgo, los trabajadores mineros deben contar con uniforme, herramientas especiales, así como con equipos de protección personal (EPP), los mismos que deben ser proporcionados por la empresa contratista. Los empleadores, de igual manera, deberán
desarrollar
programas
de
capacitación para el personal en todos los
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
-
8
OCTUBRE
COMBATE
DE
ANGAMOS. -
1 NOVIEMBRE TODOS LOS SANTOS I.
-
8
DICIEMBRE
INMACULADA
CONCEPCIÓN. -
25 DICIEMBRE NAVIDAD. (Superintendencia de Fiscalización Laboral; 2016)
g) ¿Qué ocurre si un trabajador minero labora en un día feriado no laborable? Tiene derecho a un descanso sustitutorio
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
i) ¿El
trabajador
minero
puede
jubilarse
anticipadamente en el Sistema Nacional de Pensiones-SNP? Puede jubilarse en forma anticipada, según el tipo de labores que realice: - A los 45 años de edad cuando laboren en minas subterráneas. - A los 50 años de edad si realizan labores, estrictamente, extractivas en minas a tajo abierto. -
Entre 55 55 y 55 años años de edad edad cuando laboren en centros de producción minera
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
aportación, que no puede ser menor a 10 años. (Perú Contable; 2017) l) Regímenes de jubilación jubilación anticipada en el Sistema privado de pensiones (SPP)
Existen dos regímenes:
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
N° 27735 y su Reglamento por Decreto Supremo N° 005-2002-TR. (Dr. Tulio M. Obregón Sevillano; 2013)
Vacaciones: Según Decreto Legislativo No. 713 y su Reglamento el Decreto Supremo
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
Reglamento el Decreto Supremo N° 009-98TR. (Dr. Tulio M. Obregón Sevillano; 2013) d) Asignación familiar: Este beneficio beneficio social social tiene naturaleza remunerativa, es equivalente al 10% de la Remuneración Mínima Vital; se
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Sector Minero en el Perú: Aspectos Económico, Laboral y Tributario
d) ¿Los empleadores empleadores del régimen minero deben deben inscribirse en el registro de entidades empleadoras de actividades de alto riesgo? Sí, deben inscribirse en dicho registro dentro del plazo de 15 días hábiles de iniciado
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