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Me diijo a usteal, le conformidal con Io dispuesto po el artculo 107.de la ConstitucinPolitica del Per, a de sometel a consideacin del Congreso de Ia Repblica el proyecto dely que modiflca la distribucin del canon MineroEl presente Proyecto tiene por bjto reconocer a favor de los gobiemos regionaies y locales suverdadera partiiipacin m_el canon minero, al precisarse de conformidad con 1a ConstitucinPolitica del Peru que el Canon Minerol- Comprene no slo el 50'% del lmpuesto a la Renta que paga los titulares de laactividad minera por la explotacin de los recursos minerales, sino ms bien la totalidadde lo ingesos generados por el Estado provenimtes de la actividd minera'- Compreinde, n solamente a los inglesos del Estado generados por los.titulares de laactiilail minera, sino en general, a los ingresos provenientes de la explotacin de losrcferilos reclsos, los mismos qe no solamente involucan a los tjtulares de lasconcesiones mineras, sino tambin, a ofos sujetos que de algua manera genereningresos en funcin al desarrollo de dicha actidd (compende actividadescomplementarias a la actividad minera principal)Finalmente el presente Proyecto incorpora en parte la iniciativa popusta por-e,l Ejecutlvorespecto a la participacin directa de la comunilad en la iepaticin del Canon Mineo' perocondicionndse a que el porcentaje paficipativo de la comwdad no-genere un iuerteletrmento le los recursos (como as lo plantea en Poyecto del Ejcutivo) queconstitucionalmente ecaen en Ios gobiemos egionaies o locales sifuacin que se observar encaso no se tomen en cuenta las modificaciones legislatrvas antes menclonadas'Atendie[do a ello, aglalezco de antemano se siva dar fmite al pesente proyecto de leySin otro particular hacemos piopicia Ia opofiuniilad para renovarle las sentimientos cle nuesfamayor consideracin, u.[85x l r;,1u.i";!ir-E *,tr u*wM CALLE DE LA cRUZ DE PIEDRA N" 613 TELEFONO: 076-362233 - FAX 076-364166CAJAMARCA ' PERU endstream endobj 8 0 obj 2267 endobj 9 0 obj << /Length 10 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj3 Do Q endstream endobj 10 0 obj 44 endobj 12 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj3 3 0 R >> /Subtype 7 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 2 0 R 9 0 R 4 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R ] /Count 1 /Type /Pages >> endobj 13 0 obj << /Pages 11 0 R /Type /Catalog >> endobj xref 0 14 0000000000 65535 f 0000000015 00000 n 0000000110 00000 n 0000000188 00000 n 0000035068 00000 n 0000050997 00000 n 0000051019 00000 n 0000051133 00000 n 0000053453 00000 n 0000053474 00000 n 0000053572 00000 n 0000053841 00000 n 0000053592 00000 n 0000053907 00000 n trailer << /Size 14 /Info 1 0 R /Root 13 0 R >> startxref 53962 %%EOF 14 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 15 0 obj << /Type /XObject /Subtype /Image /Name /Obj15 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 25442 >> stream @ډ*A{-l1q^ hRchV!_#@# B"#FAFuSBDJu!5af#JhPC(pDtGyGF E6ЃBĎj-BP5 øCJh jF";"%"!̦18DtGA6aP#ȑvU(!8ڰO$ Ŕċ)Pȁ:l&$!ADtPKM1dr# "#pTYJq|UDr:J唥P@69G(L-T|o΋#"Z6:(q#D5B#HK:08A;F?ta@":$(iҡD b% F+//H4]@X'A-, RrF&hb{9CB(pp@_$gjA#$Dt0p^a.]o ]J#_Ϣ>Gal#Rbc H "NeFBx X^,B8`-O*#)$GDu Dt>- GXeGǎ쎂wV-GH ] I#ސ@[SyS'|"gG ^GIo%\6(\-rXAl":JgH?ﰋ"<8H BXZxG@ H .mH=@,X&V..֒~Iސ VDu8Dt8v<_ ^EDuÄG_}]8ydtmw߃Dz9pl'_*L x@_ }_p*[^6ч,$~G-G^ƫDDB#!<{(pIw1ege*_Pay_ͣ@ qI.# Z~+ m$tA.P뤜+ @K:p$\|yp _iU},&P2ƧG莋.# xD(DF]6GOEM}A\qkq#h~#Ԡt@{ :#CG"H ^,?P""* vt#8ݔ8/{Du`En wӳH6RHX[=46aƌ" = qN V Am^"G} Ac]DtM!x'7=W0q  1H:XUU[#ǿH#@hM{` oI->5I/hX C "+7+_z_~[?Kiuz_}/~:/KkjbҫᄾҮ om$&*LC5bڄ5V{bVئ-IlTeiA-ձL M lRm4ұLWDDDDDADDDDDDDDDCC]!"_K1-Ud3dG`h0s97]O &ZWb8qzmxuoofӻ?ҵVGp0."!ULdGE\i2 ȶL2$@vF3#R&\TEA3U nk;aGg)@@R C324fl5 v'nwG { ic &\_u{e-{uM>*i^kU`Y'ϯƿ/lkm N 1 ]]2; !BpDv|Fp`Gg3Qgٛ7eڑٸ"Am͙79s/m/]ʺ/$nE;89vqG}{/m׈a6)+`~‘텑Q&?^65. %IJV|:ӊj( AIi$8dL“Mبm4lAŴlV&0m1m!0ҤNKcbdR϶nPq•"T ”:e: B  3V2g4i=  &06Im2 )]iMP`c =LRqDDDDDDDDDDDDDDDDDC""""8IeI) H;CUpjd4FlџF$BqUd6D3pDQ"F ,2$-A73"h"<^-iz;?]|"|/<4&¶iA& ?ѩ4mZߢ8jl~DumcG"?"GaipE?\#DG2rZ 8#pو"1/;afxC8^!77kkE0=x*x<4xeD0yݪ<8xxqhнbƏKZOZMoWlg#p/txh- xhhGqhⅣGjm GGMhWG+٭ޝ7"?M%ӺMٮE' I73fMm_OI[{wIZM=XfW׶CпUcK?}Jv^ҿ_uz𸷺^c0Lo^?;⸅+<㇥:?΀?O:!##>??ov6#/Ao~K/~o_yE?g`_S MZ_/&+ ^E?ɻOZO]}wH~Q˧}K,.+V*S鍊)i/ /] i{ԋ=Xnl0OkdqAU`m!8L&;MC &MiMIń{bM0Sa%b  $$Xa%N!i{% mG Bj4ᄭ(i:a\ AV ¤L&bb1P01WmaB A 3 V¿aE(i؄@VV0DaD84B""""3""""""""""""""(#4"""""(HDmRka#0k2.plSa DDDGKu欔ƦLcjZ nt: v";pD~d6eنffn#p dx6^o~Mzժi=}C~KB!k?Q~!)\sѰ9 A~44O}//sOEGko^wM/k붗wk{ /[K_-aVZ %:b!ӃM&!ݤJIkvƶx[ᄛ,ttl΢n⥺i6)I6*[ R 0h4I|DDDDDDDFsCO-Ba1W d$";#2KDRe$Ia\Ě!y Ỵ%㴔 *GTD榢$#R-p59P"e+a Ah;ׇ8}ԌHVEfm!~uMGVިǂ#z#f8Ϣ^7GNϙF>S2 F ^7Ǒ|٬gp6f<`GtIޫ T혝'v\=:NCi{}-^ߤz~׋ _l[Wtzzk׊WzǏxۯBKWU*)79}?_/GD8H^r=/_a?O#=#?K4KpE}. 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Proyecto tiene po objeto reconocersu verdaden participacin en el Canon Minero;De confomidad con el At. 20'numeral 3) de ladispensa de la lectwa y aprobacin del Acta parade los seores RegidoresSE ACORDO: a favor de los gobiernos regionales y localesLey Orgrnica de Municipalidades; con ialomar los acuerdos y con el voto r.mnime Articulo 1".- APROBAR LA INICIATM LEGISLATM DE LA MUNICIPALIDADPROVINCIAL Df, CAJAMARCA. EXPRESADA EN EL PROYECTO DE LEY No. 001-O7-A-MPC -MODIFICACIONES A LA LEY Df,L CANON, QUE CONSTA DE 5ARTICULOS Y UNA DISPOSICION TRANSITORIA, ADEMS DE LOSARGUMENTOS JURIDICOS Y LEGALES QUE LA SUSTENTAN.Artculo 2".- ENCARGAR, AI SR. ALCALDE MARCO AURf,LIO LA TORRESANCHEZ, LA PRESENTACION DEL PROYECTO DE LEY ANTE EL CONGRESODE LA RXPUBLICA, ASI COMO LAS ACCIONES ADMINISTRATIVAS YCOORDINACIONES NECESARIAS, A FIN DE HACER VIABLE DICI{A PROPUESTA. 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324.00 14.88 Tm <50455255> Tj ET endstream endobj 26 0 obj 10707 endobj 27 0 obj << /Length 28 0 R >> stream e,/,(-.*/t /-/" gr*""r**/ /" V"ltt **"* PROYECTO DE LEY Nro OO1-07-A-MPCMODFICACIONES A LA LEY DEL CANONI. FUNDAMENTOS 1.1. INTRODUCCION Como es de conocimiento general, conforme lo dispone la Constitucin Poltca del Per, elcanon lYinero es Ia particip;cin de la que gozan los gobiernos locales y regionales sobre losingresos y rentas obienidos por el Estado pol la explotacin de recursos minerales metlicos yno metalicos.Ahora bien, no obstante que lo sealado se encuentra claramente establecido en nuestraConsttuci;, en la prctica el clculo del referido Canon se ha visto gravemente reducido allegislar circunscribindolo a u solo tipo de ingreso estatal: el Impuesto a Ia Renta provenientedi titular de la aclividad minera, olvidando que existe una sere de ingresos adiconales clelEstado que deberan formar parte del referido Canon, en cumplimiento de lo establecido por elartiulo 77 de la Constitucin Poltica del Peru.Obsrvese que, el clculo del Canon conforme ha sido realizado hasta la actualidad no halogrado su finaiidad principal que es la de compensar a las loclidades Por la exPlotacin dereursos naturales, Dermiti;ndo el desarrollo de Ias mismas, taly como puede ser apreciado enla informacin que a continuacin detallamos': :i'..,ir tlnstrtuto Nconl de Estadstc e lnfontica indice de pobfeza a nivel departamental Base 2001 - 2004http://www,inei.9ob.pe lcorsulta: 06 de lunio de 2007 ] cALLE DE LA CRUZ DE PIEDRA N" 613 TELEFONO: 076-362233 - FAX 076-364166CAJAMARCA - PERU endstream endobj 28 0 obj 1521 endobj 29 0 obj << /Length 30 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj24 Do Q endstream endobj 30 0 obj 45 endobj 31 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj24 24 0 R >> /Subtype 27 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 23 0 R 29 0 R 25 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R ] /Count 3 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000124780 00000 n 23 9 0000090815 00000 n 0000090894 00000 n 0000112022 00000 n 0000122784 00000 n 0000122807 00000 n 0000124383 00000 n 0000124405 00000 n 0000124505 00000 n 0000124525 00000 n trailer << /Size 32 /Info 1 0 R /Root 13 0 R /Prev 90488 >> startxref 124860 %%EOF 32 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 33 0 obj << /Type /XObject /Subtype /Image /Name /Obj33 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 33424 >> stream )u":n<(XA 1JZE#:RZeTEL;EC2*,ʂ(pLit)dS+i (+, ďA)~A4))FV (!F)GF v $ B,!!0ez#8.$}f²*,"ftGb1DRqK(afЈZYV!t} Gm""HC,hb"N0HPhlO@`DD#J(R8?TC#(!#ݔ*T#4&D:6H0BBc0L0@m[(Y&xM P?xa2Je)B0 b %+([DDP# &Ptݶh$e U-L+AGV0‡(r* DLR A[VĈJWd l `r19O}6qQ?#Rogۚ!zQݠޜa/H!w"8oIb(pDa}]G?d'Qy9eSX *8 CZ*#KꐸX{(ryx$_U$GN$u:P$֒Py#It MRI&qV3H~bniIGCoJI2:0K$ I!I+(r+:}ZB> qam Y{pB":I$ߓÂII U{8dt-$B,k M `Ú6:I @Iw'95Qau#j]`$Y Npi RI/m}#$סx X}4H#@L WP܋eaVU6& $J/A /I$I&GZB"6ZI$ ,H%@IZI# VI4@eE<;I$L"!+[@$ I&Ii&GAu 4 ,ꁇgV##ܡ{"R@%HD_8ȣI2= I$J! ; 8# b@%d{mIL?iH$AQ_">!=ɺJDXs`r (cn\v",q  G `7B",!xbq٘0,Ro莲rGPD,莈莈莄H‡I$I!I$H31!rJb-$ ()nDDd F9C4^ nD$F HŐ8 I$ "9IbrZI$ 8h8(;2(r+ŐP9G@$IʼnVI$IV @I$G@$!I$I$![M!i$\8I~ 4HE$)|ZI$Hr 1I$^Ȱ$I$qa*Z@`%Tʤ7 \_pd$ՆDX!I`DeЌG h,V#)'a|^.1‘ԛMn*2)ةn,]xnPhDZ; a̖ѭ,0͆ 2'…@r΂$"1xIBxXI$ YN Apu*Aiqҕ²A+J̔'PIX* IhVT 2 $q.ZZ֖I$*KJT$RUZT֝+JI%TZKi: Ii*IRKi ZKKt A$JJU%UMAލt:(tiK 'JW*׫H ]$KU]U-*ZUaIi*UOUUZJuM&kf$I.U0X5S@KICI-*3 $$(M$IVI* UIR  F%UT͕MU NIRT-HTKIuB`'I%I$m$tO 2-${H*)lYV2)F@x3j#DhtuH ʬB,RT&: BfLH0@3l{@iL&"ZB! x #:#`#GDyh2Gj.Qt],y#p<5Dt_M˲8 tGDyn2G-H#gWWJGGcB":#:#:#:#r8;B##:#:#8d_-! 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Juo d!rdrl Como podr observarse claramente, los ndices que evidenclan la pobreza no han vanado en los,ittiroi unot, lo que prueba que el objetivo del canon no se ha cumplido, presuiblemente por"i "ir'o qr lo. .onio, que io .otpon"n no han sdo suficientes para efedos de compensar laexplotacin de los recursos naturales.En este contexto, se ha realzado un estudio con el objetivo de evaluar la viabilidad deimolementa, soluciones que, basadas en la norma constitucional, permitan incluir todo aqulinJ,*l o i".r"o obtenido por el Estado como conseuencia de Ia actividad minera para el].ulo "1 non .in"to, diitribuir y mejorar la oportunidad de entrega del mismo, por lo queacontinuacindeta||aremos|osaspectosmsimportantesdedichoestudjo'(cabeprecisarquejunio ut pr"t"nt" proyecto podr encontra6e el Estudio completo elaborado para estosefectos). E|orimertemaqueana||zaremosacontinUacin,ese|nbitocomprend'dopore{cano,|minero" "i *i..o "rlu esiar conformado exclusivamente por los ingresos que obtiene el Fstadolr"i "urt" " ro, titutares de la actividad minera o debera incluir tambin, a quienes realcenactividades complemetarias a ella Para los fines mencionados, comenzaremos observando la frmula para la determinacin delcanon mlnero prevista por la Constitucin Poltica del Per: "cqPinJLO rVDEL RGIMEN TRIBUTARIO Y PRESUPUESIAL r,2. CALLE DE LA CRUZ DE PIEDRA N.613 TELEFONO: 076'362233 - FAX 076'364156CAJAi/IARCA. 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La admnstracn econmca y fnancera del Estado se ige por elpresugsto que anualmente aprueba el Congrcso, La estructura del presupuesto'det seaor pblco contene dos seccones: goberno cental e nstanciasdescentalzadas. El presupuesto asitna equtatvamente los .ecursos pblcos, su prcgramacin y"&urrj, ,esoondn a l;s critetos de efcienca de necesdades sociales bscas y Advirtase que segn la Constitucin Poltica del Per, el canon deber ser determinadosobre el tol de i-ngresos y rentas obtenidos por el Estado en la,explotacin de los recursosnaturales. Para el so dei canon mnero entonces, se deber determinar sobre todoslos ingresos y rentas generados por la explotacin de los recursos mnerales'De este modo, la amplitud de la norma permite considerar que todo aqul ingreso generado porla explotacin de ios recursos naturales, deber ser cosiderado para efedos de ladeterminacin del canon minero, importando solamente que se deriven de la explotacin derecursos minerales.Resulta oDortuno, a efectos de complementar lo previsto por la Constitucin, observr el textode la Ley del Canon: Como podr advertirse, el texto de la Ley sigue la lnea de la constitucin Poltica del Peru' esJ;ir, ;re el canon minero se deber dtermnar sobre la totalidad de los ingresos obtenidospoi l irtuo por el aprovechamieto de los recursos rinerales, sin distinguir entre tipos deingresos, ni entre quienes aprovechan tales recursos mlneralesSin peiuicio de que la constitucin Poli[ica y la Ley precisan el clculo del canon minero' enfuncin a la formula comentada, la norma reolamentara' kansorediendo las normas "a4iclo 1930.'son bines y fentas de los gobernot respnares:i.i.".ecurso. *inao" ror con*oto o. "anon.":Ar!9sl9j!9!:.- son bienes v rentas de las unciPlddes:7.Los recursos aslonados oor conceoto de canon " CALLE DE LA CRUZ DE PIEDRA N" 613 TELEFONO: 076'362233 - FAx 076-364166CAJAMARCA , PERU e descentnlzaan. 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<5049454452414E22366C3354454C45464F4E4F3A20> Tj 1 0 0 1 354.72 29.76 Tm <3037362733363232333320> Tj 1 0 0 1 408.48 31.68 Tm <2D20> Tj 1 0 0 1 414.72 30.24 Tm <46415820> Tj 1 0 0 1 438.24 30.24 Tm <3037362D333634493636> Tj 0.96 Tc /F3 9.0 Tf 1 0 0 1 253.92 17.76 Tm <43414A414D415243412E20> Tj 1 0 0 1 324.00 18.24 Tm <50455255> Tj ET endstream endobj 53 0 obj 17419 endobj 54 0 obj << /Length 55 0 R >> stream "Reglamento de Ia LeY de CanonDECRETO SUPREMO NO OO5-2002-EFArtcuto 2o.' Los lngresos y rcntas que 5e considearn como base de refercnckpaa calcular el onto de Canon, son: como Dodr advertirse, la norma reglaentaria lita la determinacin del canon.i*"i, iis;' del impuesto a lJ nenta que pagan los titulres de la actividadminera por la explotacin de los recursos inerales'Evidenternente, la norma se contrapone abiertamente a la Ley y la Constitucin' ls cualesajmiten el liulo del canon minero sobre todos los ingresos generados por la explotacin yaprovechamiento de los recursos mineros, en un sentido amplioEl concepto real del canon mnero, alberga, no solamente a los ingresos generados por lostitulares de la actividad minera, srno en gne|.al, a los ingresos Provenientes de la explotacinde los referidos recLlrsos, los mismos que no solamente involucran a los tltulares de lasionce.iones mineras, sino tambin, a otros sujetos que de alguna manera genereningresos en funcin l desarrolto de dicha actvdad'En efecto, a continuacin algunos ejemplos simplificarn lo sealado:- Si una empresa de asesoria ambiental prestara seNicios a la titular de una concesinmnera, reiulta clarc que la retribucin (el ingreso) que la minera Pgue en ,calidad deretribu;in a sta, se habra generado nica y exclusivamente en virtud a la erplotacin clelos recursos naturales, es decr constituir un ingreso proveniente de la actlvload mlneraclarc esta que Io sealado en el prrafo precedente es plicable para la totali'1ad de losoroveedores de titulares de la actividad ;inera, pues tods estos pfoveedores obtendrningresos que son de exclusiva procedencia de la actividad minera- Si un trabajador del titular de la actividad minera realiza tabores a favor de la referidaempresa, y como consecuencla oe ello obtiene una remuneracin o sueldo' stosilaiamente' provendrn, al igual que en el caso Precedente, de la explotacin de losrecursos naturales. MINERALEg,' 34:\ a) nforme lo hemos desarrcllado en el punto anterior, la Constitucin Poltc del Per, permitede ingresos y rentas obtenidos por el oue el canon minero sea determinado sobre el totalstado en la explotaci oe los recursos'inerales' Al respecto, obseryamos pues que, el Reqlamento de la Ley del Canon' atenta contra ei;."'i"iJi.""1" lu cdn"ttu"O-n pottica det per sobre cualquier otra norma CALLE DE LACRUZDE PIEDRAN"6l3TELEFONO: 076'362233 - FAX 076-364I66 CAJAMARCA. 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218.88 487.20 Tm <62656EE17427A163696F20> Tj 1 0 0 1 269.28 487.68 Tm <646520> Tj 1 0 0 1 285.12 487.68 Tm <737520> Tj 1 0 0 1 300.48 487.68 Tm <616D756EA16461643B20> Tj 1 0 0 1 362.88 488.64 Tm <646562A1656E646F20> Tj 1 0 0 1 413.76 489.12 Tm <63616C63756C617273652720> Tj 1 0 0 1 470.40 489.60 Tm <736F62726520> Tj 1 0 0 1 502.08 490.08 Tm <6CBF> Tj 0.00 Tc 1 0 0 1 203.04 474.72 Tm <6261736520> Tj 1 0 0 1 230.88 475.20 Tm <646520> Tj 1 0 0 1 246.72 475.20 Tm <6C6120> Tj 1 0 0 1 260.64 475.20 Tm <746F74616C6964616420> Tj 1 0 0 1 309.12 475.68 Tm <646520> Tj 1 0 0 1 324.96 476.16 Tm <696E647265736F7320> Tj 1 0 0 1 372.00 476.64 Tm <7620> Tj 1 0 0 1 380.64 476.64 Tm <72656E74617320> Tj 1 0 0 1 416.64 477.12 Tm <44726F76656E69656E74657320> Tj 1 0 0 1 486.24 477.60 Tm <646520> Tj 1 0 0 1 502.08 478.08 Tm <4961> Tj 0.00 Tc 1 0 0 1 203.52 462.72 Tm <6578446C6F74616374F36E20> Tj 1 0 0 1 265.44 463.20 Tm <646520> Tj 1 0 0 1 280.32 463.20 Tm <7265637572736F7320> Tj 1 0 0 1 325.92 463.68 Tm <6E61747572616C657320> Tj 1 0 0 1 376.32 464.64 Tm <646520> Tj 1 0 0 1 391.20 464.64 Tm <73757320> Tj 1 0 0 1 410.88 464.64 Tm <63697263756E736372696F61696F6E657327> Tj 0.00 Tc 1 0 0 1 204.00 438.24 Tm <506F7220> Tj 1 0 0 1 227.04 438.24 Tm <636F6E73696775A1656E74652C20> Tj 1 0 0 1 293.76 439.20 Tm <6E6F20> Tj 1 0 0 1 313.92 439.20 Tm <396520> Tj 1 0 0 1 334.08 439.68 Tm <747261746120> Tj 1 0 0 1 366.24 440.16 Tm <646520> Tj 1 0 0 1 386.88 440.16 Tm <756E20> Tj 1 0 0 1 407.04 441.60 Tm <7061676F2C20> Tj 1 0 0 1 444.00 440.64 Tm <73696E6F20> Tj 1 0 0 1 473.28 441.60 Tm <646520> Tj 1 0 0 1 493.44 441.60 Tm <756E61> Tj 0.00 Tc 1 0 0 1 204.48 426.24 Tm <636F6D70656E73616369F36E20> Tj 1 0 0 1 281.76 427.20 Tm <64657420> Tj 1 0 0 1 300.96 427.20 Tm <45737461646F20> Tj 1 0 0 1 336.00 427.68 Tm <6120> Tj 1 0 0 1 347.52 427.68 Tm <6C6F7320> Tj 1 0 0 1 365.76 428.16 Tm <476F62A165726E6F7320> Tj 1 0 0 1 415.68 428.64 Tm <526567696F6E616C657320> Tj 1 0 0 1 468.96 429.60 Tm <7920> Tj 1 0 0 1 480.48 429.12 Tm <4C6F63616C6573> Tj 0.00 Tc 1 0 0 1 204.48 414.24 Tm <726573706563746F20> Tj 1 0 0 1 244.80 414.24 Tm <6120> Tj 1 0 0 1 253.44 414.72 Tm <6C6120> Tj 1 0 0 1 264.48 414.72 Tm <64A1737472A1627563A1F36E20> Tj 1 0 0 1 317.76 415.20 Tm <646520> Tj 1 0 0 1 331.68 415.68 Tm <696E677265736F7320> Tj 1 0 0 1 371.04 416.64 Tm <796120> Tj 1 0 0 1 384.48 416.16 Tm <72656361756461646F7320> Tj 1 0 0 1 439.68 421.44 Tm <22> Tj 0.48 Tc 1 0 0 1 87.36 388.80 Tm <436F6E666F726D6520> Tj 1 0 0 1 133.44 389.28 Tm <736520> Tj 1 0 0 1 146.40 390.72 Tm <707565646520> Tj 1 0 0 1 176.16 389.76 Tm <61707265636961722C20> Tj 1 0 0 1 217.92 390.24 Tm <656C54726962756E616C20> Tj 1 0 0 1 267.84 390.72 Tm <436F6E737469747563696F6E616C2C20> Tj 1 0 0 1 335.52 391.68 Tm <686520> Tj 1 0 0 1 349.44 392.64 Tm <70726563697361646F20> Tj 1 0 0 1 394.56 392.16 Tm <6C6F20> Tj 1 0 0 1 405.12 392.16 Tm <7369677569656E74653A> Tj 0.48 Tc 1 0 0 1 97.44 365.28 Tm <456C20> Tj 1 0 0 1 109.92 365.28 Tm <63616E6F6E20> Tj 1 0 0 1 142.56 365.28 Tm <6465626520> Tj 1 0 0 1 168.96 365.76 Tm <63616C63756C6172736520> Tj 1 0 0 1 217.92 367.20 Tm <706F7220> Tj 1 0 0 1 237.60 366.24 Tm <6C6120> Tj 1 0 0 1 249.12 371.52 Tm <22746F74616C696461642220> Tj 1 0 0 1 300.96 367.20 Tm <646520> Tj 1 0 0 1 317.28 367.20 Tm <6C6F7320> Tj 1 0 0 1 334.56 367.68 Tm <696E677265736F7320> Tj 1 0 0 1 375.84 369.12 Tm <71756520> Tj 1 0 0 1 397.44 368.16 Tm <656C20> Tj 1 0 0 1 410.40 368.16 Tm <45737461646F20> Tj 1 0 0 1 444.96 368.64 Tm <6F6274656E676120> Tj 1 0 0 1 485.76 370.08 Tm <706F7220> Tj 1 0 0 1 505.44 369.60 Tm <6C61> Tj 0.48 Tc 1 0 0 1 97.44 352.80 Tm <7265616C697A616369F36E20> Tj 1 0 0 1 145.92 353.28 Tm <646520> Tj 1 0 0 1 160.32 353.76 Tm <6C6120> Tj 1 0 0 1 170.40 353.76 Tm <61637469766964616420> Tj 1 0 0 1 213.12 354.24 Tm <6D696E65726120> Tj 1 0 0 1 246.72 355.20 Tm <286173706563746F20> Tj 1 0 0 1 287.52 355.68 Tm <71756520> Tj 1 0 0 1 307.20 355.20 Tm <6E6F20> Tj 1 0 0 1 321.12 355.20 Tm <657320> Tj 1 0 0 1 334.08 355.20 Tm <6C696D6974617469766F20> Tj 1 0 0 1 376.80 355.68 Tm <6120> Tj 1 0 0 1 385.44 356.16 Tm <6C6F7320> Tj 1 0 0 1 400.80 356.16 Tm <696E677265736F7320> Tj 1 0 0 1 440.64 357.12 Tm <70726F76656E69656E74657320> Tj 1 0 0 1 499.68 357.12 Tm <64656C> Tj 0.48 Tc 1 0 0 1 96.96 340.80 Tm <746974756C617220> Tj 1 0 0 1 125.76 341.28 Tm <646520> Tj 1 0 0 1 140.16 341.28 Tm <6C6120> Tj 1 0 0 1 150.24 341.28 Tm <616469766964616420> Tj 1 0 0 1 192.48 341.76 Tm <72A1696E65726129> Tj 0.48 Tc 1 0 0 1 97.92 316.80 Tm <456C20> Tj 1 0 0 1 109.44 316.80 Tm <63616E6F6E20> Tj 1 0 0 1 140.64 316.80 Tm <657320> Tj 1 0 0 1 154.56 317.28 Tm <756E6120> Tj 1 0 0 1 174.24 317.28 Tm <636F6D70656E736163A1F36E20> Tj 1 0 0 1 240.96 317.76 Tm <64656C20> Tj 1 0 0 1 258.24 318.24 Tm <45737461646F20> Tj 1 0 0 1 291.36 318.24 Tm <656E20> Tj 1 0 0 1 306.24 318.72 Tm <62656E65666963696F20> Tj 1 0 0 1 348.96 319.20 Tm <646520> Tj 1 0 0 1 363.84 319.20 Tm <6C6F7320> Tj 1 0 0 1 379.68 319.68 Tm <476F626965726E6F7320> Tj 1 0 0 1 428.16 320.16 Tm <4C6F63616C657320> Tj 1 0 0 1 464.16 321.12 Tm <28706F7220> Tj 1 0 0 1 486.24 320.64 Tm <6C6F20> Tj 1 0 0 1 497.28 321.60 Tm <717565> Tj 0.48 Tc 1 0 0 1 97.92 304.32 Tm <656C20> Tj 1 0 0 1 108.96 304.32 Tm <45737461646F20> Tj 1 0 0 1 142.08 304.80 Tm <6E6F20> Tj 1 0 0 1 156.00 306.24 Tm <707565646520> Tj 1 0 0 1 186.24 305.28 Tm <61627573617220> Tj 1 0 0 1 219.36 305.28 Tm <646520> Tj 1 0 0 1 234.24 305.76 Tm <6C6120> Tj 1 0 0 1 244.80 305.76 Tm <61646D696E69737472616369F36E20> Tj 1 0 0 1 312.00 306.24 Tm <646520> Tj 1 0 0 1 326.40 306.72 Tm <6C6F7320> Tj 1 0 0 1 341.76 306.72 Tm <7265637572736F7320> Tj 1 0 0 1 382.08 308.16 Tm <7061726120> Tj 1 0 0 1 405.12 307.68 Tm <6578636C75697220> Tj 1 0 0 1 437.28 308.16 Tm <6C6F20> Tj 1 0 0 1 447.84 308.64 Tm <71756520> Tj 1 0 0 1 468.00 308.16 Tm <446F7220> Tj 1 0 0 1 485.76 308.64 Tm <6E6F726D61> Tj 0.48 Tc 1 0 0 1 98.40 292.32 Tm <636F726573706F6E646520> Tj 1 0 0 1 155.04 292.80 Tm <6120> Tj 1 0 0 1 163.68 292.80 Tm <6C617320> Tj 1 0 0 1 178.56 293.28 Tm <61646D696E697374726163696F6E657320> Tj 1 0 0 1 255.84 293.76 Tm <6D756E69636970616C657320> Tj 1 0 0 1 310.08 294.24 Tm <6F20> Tj 1 0 0 1 319.20 294.72 Tm <726567696F6E616C6573292E> Tj 0.48 Tc 1 0 0 1 90.72 255.84 Tm <312E322E332E20> Tj 1 0 0 1 125.28 256.32 Tm <636F6E636C7573696F6E657320> Tj 1 0 0 1 193.44 256.80 Tm <6120> Tj 1 0 0 1 202.56 257.28 Tm <6C6120> Tj 1 0 0 1 214.56 257.28 Tm <696E636C7573A1F36E20> Tj 1 0 0 1 262.56 257.76 Tm <646520> Tj 1 0 0 1 277.92 257.76 Tm <616374A17669646164657320> Tj 1 0 0 1 336.96 258.72 Tm <636F6D6F6C656D656E746172A1E173> Tj 0.48 Tc 1 0 0 1 89.76 231.84 Tm <54656E69656E646F20> Tj 1 0 0 1 135.36 232.32 Tm <656E20> Tj 1 0 0 1 150.72 232.32 Tm <6375656E746120> Tj 1 0 0 1 184.80 232.80 Tm <313020> Tj 1 0 0 1 196.80 232.80 Tm <616E616C697A61646F2C20> Tj 1 0 0 1 246.72 233.28 Tm <726573706563746F20> Tj 1 0 0 1 288.48 233.76 Tm <6120> Tj 1 0 0 1 298.56 233.76 Tm <6C6120> Tj 1 0 0 1 310.56 234.24 Tm <696E636C757369F36E20> Tj 1 0 0 1 352.32 234.72 Tm <646520> Tj 1 0 0 1 368.16 234.72 Tm <6C6F7320> Tj 1 0 0 1 384.96 235.20 Tm <696E677265736F7320> Tj 1 0 0 1 425.76 235.68 Tm <6573746174616C657320> Tj 1 0 0 1 469.44 237.12 Tm <67656E657261646F73> Tj 0.48 Tc 1 0 0 1 90.72 219.84 Tm <636F6D6F20> Tj 1 0 0 1 117.60 219.84 Tm <636FA173656375656E63696120> Tj 1 0 0 1 179.04 220.32 Tm <646520> Tj 1 0 0 1 193.44 220.80 Tm <6C617320> Tj 1 0 0 1 208.80 220.80 Tm <616374697669646164657320> Tj 1 0 0 1 261.60 221.28 Tm <636F6D706C656D656E74617269617320> Tj 1 0 0 1 339.36 222.24 Tm <6120> Tj 1 0 0 1 348.48 222.72 Tm <6C6120> Tj 1 0 0 1 359.04 222.72 Tm <61637469766964616420> Tj 1 0 0 1 401.76 223.20 Tm <6D69A16572612C20> Tj 1 0 0 1 438.72 224.64 Tm <706F64656D6F7320> Tj 1 0 0 1 481.44 224.16 Tm <636F6E636C756C72> Tj 0.96 Tc 1 0 0 1 90.72 207.36 Tm <7365F1616C616E646F20> Tj 1 0 0 1 138.24 208.80 Tm <7175653A> Tj 0.48 Tc 1 0 0 1 100.80 183.36 Tm <456C20> Tj 1 0 0 1 112.32 183.36 Tm <636F6E636570746F20> Tj 1 0 0 1 156.48 183.84 Tm <7265616C20> Tj 1 0 0 1 176.64 183.84 Tm <64656C20> Tj 1 0 0 1 193.92 184.32 Tm <63616E6F6E20> Tj 1 0 0 1 225.12 184.32 Tm <6D696E65726F2C20> Tj 1 0 0 1 263.52 184.80 Tm <616C62657267612C20> Tj 1 0 0 1 303.36 185.28 Tm <6E6F20> Tj 1 0 0 1 318.24 185.76 Tm <736F6C616D656E746520> Tj 1 0 0 1 367.68 186.24 Tm <6120> Tj 1 0 0 1 377.76 186.24 Tm <6C6F7320> Tj 1 0 0 1 394.08 186.72 Tm <696E677265736F7320> Tj 1 0 0 1 434.88 188.16 Tm <67656E657261646F732C706F7220> Tj 1 0 0 1 504.00 188.16 Tm <6C6F73> Tj 0.48 Tc 1 0 0 1 100.32 170.88 Tm <746974756C617265733B6520> Tj 1 0 0 1 153.12 171.84 Tm <6220> Tj 1 0 0 1 163.68 171.84 Tm <61637469766964616420> Tj 1 0 0 1 206.40 172.32 Tm <6D696E6572612C20> Tj 1 0 0 1 243.36 172.32 Tm <73696E6F20> Tj 1 0 0 1 264.48 172.80 Tm <656E20> Tj 1 0 0 1 278.88 173.76 Tm <67656E6572616C2C20> Tj 1 0 0 1 317.28 173.28 Tm <6120> Tj 1 0 0 1 326.40 173.76 Tm <6C6F7320> Tj 1 0 0 1 341.76 173.76 Tm <696E677265736F7320> Tj 1 0 0 1 382.08 175.20 Tm <70726F76656E69656E74657320> Tj 1 0 0 1 441.60 175.20 Tm <646520> Tj 1 0 0 1 456.00 175.20 Tm <6C6120> Tj 1 0 0 1 466.56 175.20 Tm <6578706C6F74616369F36E> Tj 0.48 Tc 1 0 0 1 100.80 158.88 Tm <646520> Tj 1 0 0 1 117.12 159.36 Tm <6C6F7320> Tj 1 0 0 1 134.40 159.36 Tm <726566657269646F7320> Tj 1 0 0 1 178.08 159.84 Tm <7265637572736F732C20> Tj 1 0 0 1 224.16 160.32 Tm <6C6F7320> Tj 1 0 0 1 241.44 160.32 Tm <6D69736D6F7320> Tj 1 0 0 1 280.32 161.76 Tm <71756520> Tj 1 0 0 1 302.40 161.28 Tm <6E6F20> Tj 1 0 0 1 318.24 161.28 Tm <736F6C616D656E746520> Tj 1 0 0 1 369.12 162.24 Tm <696E766F6C756372616E20> Tj 1 0 0 1 419.52 162.72 Tm <6120> Tj 1 0 0 1 430.56 162.72 Tm <6C6F7320> Tj 1 0 0 1 447.84 162.72 Tm <746974756C6172657320> Tj 1 0 0 1 488.16 163.68 Tm <646520> Tj 1 0 0 1 504.96 163.68 Tm <6C6173> Tj 0.48 Tc 1 0 0 1 100.80 146.88 Tm <636F6E636573696F6E657320> Tj 1 0 0 1 158.88 147.36 Tm <6D696E657261732C20> Tj 1 0 0 1 201.60 147.84 Tm <73696E6F20> Tj 1 0 0 1 224.64 147.84 Tm <74616D6269E96E2C20> Tj 1 0 0 1 269.28 148.80 Tm <6120> Tj 1 0 0 1 280.32 148.80 Tm <6F74726F7320> Tj 1 0 0 1 311.04 149.28 Tm <73756965746F7320> Tj 1 0 0 1 352.32 150.72 Tm <71756520> Tj 1 0 0 1 375.84 150.24 Tm <646520> Tj 1 0 0 1 393.12 150.24 Tm <616C67756E6120> Tj 1 0 0 1 432.96 150.72 Tm <6D616E65726120> Tj 1 0 0 1 475.68 152.16 Tm <67656E6572656E> Tj 0.48 Tc 1 0 0 1 101.28 134.88 Tm <696E677265736F7320> Tj 1 0 0 1 150.24 135.36 Tm <656E20> Tj 1 0 0 1 168.96 135.36 Tm <66756E63A1F36E20> Tj 1 0 0 1 213.60 135.84 Tm <616C20> Tj 1 0 0 1 229.44 136.32 Tm <6465736172726F6C6C6F20> Tj 1 0 0 1 287.52 136.80 Tm <646520> Tj 1 0 0 1 306.24 136.80 Tm <64A163686120> Tj 1 0 0 1 339.84 137.28 Tm <616374A1766964616420> Tj 1 0 0 1 392.64 139.20 Tm <28636F6D7072656E646520> Tj 1 0 0 1 460.32 139.20 Tm <616374A176696461646573> Tj 0.48 Tc 1 0 0 1 101.28 122.88 Tm <636F6D706C656D656E74617269617320> Tj 1 0 0 1 190.56 123.84 Tm <6120> Tj 1 0 0 1 199.68 123.84 Tm <6C6120> Tj 1 0 0 1 211.68 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endobj 71 0 obj 17179 endobj 72 0 obj << /Length 73 0 R >> stream concesin minera, e la medida qle tales provengan de la explotacin de tales recursosmlnerales. c) l Jurisorudencia otoroa sustento a la inclusn de actividades comDlementaras como es de conocimiento general, el Tribunal Constitucoal al resolver la Demanda deInconstitucionalidad interpuesta contra la Ley de Regals l'lineras, estableci expresamente losiguiente:" PLENO JURISDTCCTONALEXP. oo48-04+Pr/'TCEn nuest@ ordenaniento jurdco, el anon ha sido prevjtoconsttucionalmente en el artculo 77o, cot"o eIreconocmiento del derecho que Ie a'ste a los gobiernosIocales y regonales Para rccibir una Porcn de Io recaudadoen bent'cio de su amundad; debendo calcularse' sobre lbase de la totalidad de indresos v rentas Drovenientes de IaexDlotactn de recursos naturales de sus circunscrioaiones'Por consiguente, no 9e trata de un pago, sino de unacompensacin det Estado a los Gobernos Regionales y Localesrespecto a la dstrbucn de ingresos ya recaudados "Conforme se puede apreciar, elTribunal Constitucional, he precisado lo siguiente:El canon debe calcularse por la "totalidad" de los ingresos que el Estado obtenga por larealizacin de la actividad minera (aspecto que no es limitativo a los ingresos provenientes deltitular de la adividad rinera)El canon es una compensacn del Estado en beneficio de los Gobiernos Locales (por lo queel Estado no puede abusar de la administracin de los recursos para excluir lo que Dor normacoresponde a las administraciones municipales o regionales).1.2.3. conclusiones a la inclusn de actvidades comolementarsTeniendo en cuenta 10 analizado, respecto a la inclusin de los ingresos estatales generadoscomo cosecuencia de las actividades complementarias a la actividad miera, podemos conclulrsealando que: El concepto real del canon minero, alberga, no solamente a los ingresos generados,por lostitulares;e b actividad minera, sino en general, a los ingresos provenientes de la explotacinde los referidos recursos, los mismos que no solamente involucran a los titulares de lasconcesiones mineras, sino tambin, a otros suietos que de alguna manera genereningresos en funcn al desarrollo de dcha actvidad (comprende actvidadescomplementarias a la actvidad minera prncipal). 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0 1 156.48 498.72 Tm <686120> Tj 1 0 0 1 169.92 499.20 Tm <61647665727469646F20> Tj 1 0 0 1 215.04 499.20 Tm <6C6120> Tj 1 0 0 1 225.60 499.68 Tm <76696F6C616369F36E20> Tj 1 0 0 1 267.36 499.68 Tm <646520> Tj 1 0 0 1 281.28 500.16 Tm <6C6F7320> Tj 1 0 0 1 297.12 500.16 Tm <5072696E636970696F7320> Tj 1 0 0 1 340.80 500.64 Tm <436F6E737469747563696F6E616C657320> Tj 1 0 0 1 415.20 502.56 Tm <7920> Tj 1 0 0 1 423.84 501.60 Tm <656C20> Tj 1 0 0 1 434.40 501.60 Tm <696E6A7573746F20> Tj 1 0 0 1 467.52 503.04 Tm <70726F6365646572> Tj 0.48 Tc 1 0 0 1 90.24 486.72 Tm <706F7220> Tj 1 0 0 1 108.00 487.20 Tm <706172746520> Tj 1 0 0 1 133.44 486.24 Tm <64656C20> Tj 1 0 0 1 150.24 486.72 Tm <7265676C616D656E7461646F722C20> Tj 1 0 0 1 221.28 488.16 Tm <7075657320> Tj 1 0 0 1 245.76 487.68 Tm <6D656469616E746520> Tj 1 0 0 1 289.92 487.68 Tm <73757320> Tj 1 0 0 1 307.68 488.16 Tm <646973706F736963696F6E657320> Tj 1 0 0 1 368.64 488.64 Tm <736520> Tj 1 0 0 1 381.60 489.12 Tm <686120> Tj 1 0 0 1 396.00 489.12 Tm <6C696D697461646F20> Tj 1 0 0 1 434.40 489.60 Tm <6C6F7320> Tj 1 0 0 1 450.24 489.60 Tm <696E677265736F7320> Tj 1 0 0 1 489.60 491.04 Tm <717565> Tj 0.48 Tc 1 0 0 1 90.72 474.24 Tm <6C6567616C6D656E746520> Tj 1 0 0 1 141.60 474.72 Tm <6C6520> Tj 1 0 0 1 151.68 474.72 Tm <636F72726573706F6E64656E20> Tj 1 0 0 1 215.04 475.20 Tm <6120> Tj 1 0 0 1 223.68 475.20 Tm <6C6F7320> Tj 1 0 0 1 239.04 476.16 Tm <676F626965726E6F7320> Tj 1 0 0 1 285.60 476.16 Tm <6C6F63616C6573> Tj 0.48 Tc 1 0 0 1 91.20 449.76 Tm <456C54726962756E616C20> Tj 1 0 0 1 140.64 450.24 Tm <436F6E737469747563696F6E616C20> Tj 1 0 0 1 205.92 451.20 Tm <7265636F6E6F636520> Tj 1 0 0 1 249.12 452.16 Tm <71756520> Tj 1 0 0 1 268.80 451.68 Tm <656C20> Tj 1 0 0 1 279.84 451.68 Tm <63616E6F6E20> Tj 1 0 0 1 309.60 452.16 Tm <736520> Tj 1 0 0 1 322.08 452.16 Tm <656E6375656E74726120> Tj 1 0 0 1 369.60 452.64 Tm <636F6E666F726D61646F20> Tj 1 0 0 1 425.76 454.08 Tm <706F7220> Tj 1 0 0 1 444.00 453.60 Tm <6C6120> Tj 1 0 0 1 454.08 453.60 Tm <746F74616C6964616420> Tj 1 0 0 1 495.84 454.08 Tm <6465> Tj 0.48 Tc 1 0 0 1 91.20 437.76 Tm <6C6F7320> Tj 1 0 0 1 106.56 437.76 Tm <696E677265736F7320> Tj 1 0 0 1 146.40 439.20 Tm <71756520> Tj 1 0 0 1 166.56 438.24 Tm <6F6274656E676120> Tj 1 0 0 1 206.40 438.72 Tm <656C20> Tj 1 0 0 1 218.40 438.72 Tm <45737461646F20> Tj 1 0 0 1 251.52 439.20 Tm <636F6D6F20> Tj 1 0 0 1 279.36 439.20 Tm <636F6E73656375656E63696120> Tj 1 0 0 1 341.28 441.12 Tm <7920> Tj 1 0 0 1 349.92 441.12 Tm <71756520> Tj 1 0 0 1 370.08 440.64 Tm <656C6C6F20> Tj 1 0 0 1 389.76 440.64 Tm <726573706F6E646520> Tj 1 0 0 1 433.44 441.12 Tm <6120> Tj 1 0 0 1 443.52 441.12 Tm <756E6120> Tj 1 0 0 1 463.68 441.60 Tm <6E6563657369646164> Tj 0.48 Tc 1 0 0 1 91.20 425.76 Tm <646520> Tj 1 0 0 1 107.52 425.76 Tm <72656972696275697220> Tj 1 0 0 1 146.88 426.24 Tm <6120> Tj 1 0 0 1 157.92 426.24 Tm <6C617320> Tj 1 0 0 1 175.20 427.20 Tm <706572736F6E617320> Tj 1 0 0 1 219.84 427.68 Tm <71756520> Tj 1 0 0 1 241.92 426.72 Tm <6566656374FA616E20> Tj 1 0 0 1 285.60 427.20 Tm <7361637269666963696F7320> Tj 1 0 0 1 333.12 425.76 Tm <5061726120> Tj 1 0 0 1 358.08 429.12 Tm <71756520> Tj 1 0 0 1 379.20 429.60 Tm <717569656E657320> Tj 1 0 0 1 419.52 429.12 Tm <7265616C6963656E20> Tj 1 0 0 1 458.40 429.12 Tm <61646976696461646573> Tj 0.48 Tc 1 0 0 1 91.68 413.76 Tm <6D696E6572617320> Tj 1 0 0 1 128.64 413.76 Tm <6F6274656E67616E20> Tj 1 0 0 1 173.28 414.24 Tm <62656E65666C63696F732E> Tj 1.44 Tc 1 0 0 1 83.52 389.28 Tm <312E332E> Tj 0.48 Tc 1 0 0 1 117.60 389.76 Tm <56494142494C4944414420> Tj 1 0 0 1 185.76 390.24 Tm <4A5552494449434120> Tj 1 0 0 1 243.84 390.72 Tm <4F4520> Tj 1 0 0 1 263.52 390.72 Tm <434F4E5349444552415220> Tj 1 0 0 1 337.44 391.68 Tm <4C4120> Tj 1 0 0 1 355.68 392.16 Tm <544F54414C4944414420> Tj 1 0 0 1 421.92 392.64 Tm <444520> Tj 1 0 0 1 441.60 393.12 Tm <494E475245534F5320> Tj 1 0 0 1 500.64 393.60 Tm <59> Tj 0.48 Tc 1 0 0 1 119.04 377.28 Tm <5245435552534F5320> Tj 1 0 0 1 176.64 378.24 Tm <44454C20> Tj 1 0 0 1 198.72 378.24 Tm <4553CD41444F20> Tj 1 0 0 1 243.36 378.72 Tm <454E20> Tj 1 0 0 1 260.16 378.72 Tm <454C20> Tj 1 0 0 1 274.56 378.72 Tm <43414C43554C4F20> Tj 1 0 0 1 324.48 379.68 Tm <44454C20> Tj 1 0 0 1 346.56 379.68 Tm <43414E4F4E20> Tj 1 0 0 1 386.40 380.16 Tm <4D494E45524F> Tj 0.48 Tc 1 0 0 1 84.00 352.80 Tm <456C20> Tj 1 0 0 1 94.56 352.80 Tm <74656D6120> Tj 1 0 0 1 119.52 354.24 Tm <71756520> Tj 1 0 0 1 141.60 353.28 Tm <6120> Tj 1 0 0 1 150.24 353.76 Tm <636F6E74696E75616369F36E20> Tj 1 0 0 1 208.80 354.24 Tm <616E616C697A6172656D6F7320> Tj 1 0 0 1 270.24 354.72 Tm <736572E120> Tj 1 0 0 1 292.32 355.20 Tm <6E4C6C6576616D656E746520> Tj 1 0 0 1 348.96 355.68 Tm <656C20> Tj 1 0 0 1 360.00 355.68 Tm Tj 1 0 0 1 393.12 356.16 Tm <636F6D7072656E6469646F20> Tj 1 0 0 1 454.08 357.60 Tm <706F7220> Tj 1 0 0 1 471.36 357.60 Tm <656C20> Tj 1 0 0 1 481.92 357.60 Tm <63616E6F6E> Tj 0.48 Tc 1 0 0 1 84.00 340.80 Tm <6D696E65726F20> Tj 1 0 0 1 117.60 341.76 Tm <7920> Tj 1 0 0 1 126.24 341.28 Tm <736920> Tj 1 0 0 1 136.32 341.28 Tm <656C20> Tj 1 0 0 1 147.84 341.28 Tm <6D69736D6F20> Tj 1 0 0 1 180.00 341.76 Tm <6465626572696120> Tj 1 0 0 1 216.96 342.24 Tm <657374617220> Tj 1 0 0 1 242.88 342.24 Tm <636F6E666F726D61646F20> Tj 1 0 0 1 299.04 342.72 Tm <6578636C75736976616D656E746520> Tj 1 0 0 1 370.56 344.64 Tm <706F7220> Tj 1 0 0 1 388.32 344.16 Tm <6C6F7320> Tj 1 0 0 1 404.64 344.16 Tm <696E677265736F7320> Tj 1 0 0 1 444.96 345.60 Tm <71756520> Tj 1 0 0 1 464.64 344.64 Tm <6F627469656E6520> Tj 1 0 0 1 501.12 345.60 Tm <656C> Tj 0.48 Tc 1 0 0 1 84.48 328.80 Tm <45737461646F20> Tj 1 0 0 1 118.08 326.88 Tm Tj 1 0 0 1 136.32 329.28 Tm <636F6E636570746F20> Tj 1 0 0 1 180.00 329.76 Tm <64656C20> Tj 1 0 0 1 197.76 329.76 Tm <6C6D70756573746F20> Tj 1 0 0 1 244.32 330.24 Tm <6120> Tj 1 0 0 1 254.40 330.24 Tm <6C6120> Tj 1 0 0 1 266.40 330.24 Tm <52656E746120> Tj 1 0 0 1 296.16 330.72 Tm <6F20> Tj 1 0 0 1 305.76 330.72 Tm <6465626572ED6120> Tj 1 0 0 1 347.52 331.68 Tm <696E636C75697220> Tj 1 0 0 1 377.28 331.68 Tm <746F646F20> Tj 1 0 0 1 401.76 332.16 Tm <617175656C20> Tj 1 0 0 1 430.56 332.16 Tm <696E677265736F20> Tj 1 0 0 1 466.56 332.64 Tm <6F20> Tj 1 0 0 1 476.64 332.64 Tm <7265637572636F> Tj 0.48 Tc 1 0 0 1 84.00 316.32 Tm <6F6274656E69646F20> Tj 1 0 0 1 125.28 318.24 Tm <706F7220> Tj 1 0 0 1 142.56 317.28 Tm <656C20> Tj 1 0 0 1 153.60 317.28 Tm <45737461646F20> Tj 1 0 0 1 186.24 317.76 Tm <636F6D6F20> Tj 1 0 0 1 213.12 317.76 Tm <636F6E73656375656E6369BF20> Tj 1 0 0 1 275.52 318.72 Tm <646520> Tj 1 0 0 1 289.44 318.72 Tm <6C6120> Tj 1 0 0 1 300.00 318.72 Tm <61637469766964616420> Tj 1 0 0 1 342.24 319.68 Tm <6DA16E6572612E> Tj 0.48 Tc 1 0 0 1 85.44 292.80 Tm <312E332E312E20> Tj 1 0 0 1 120.00 293.28 Tm <456C20> Tj 1 0 0 1 131.52 293.28 Tm <43616E6F6E20> Tj 1 0 0 1 166.08 293.28 Tm <4DA16E65726F7420> Tj 1 0 0 1 207.36 293.76 Tm <496E6F7265736F7320> Tj 1 0 0 1 254.88 294.24 Tm <7620> Tj 1 0 0 1 264.48 294.24 Tm <5265637572736F73> Tj 0.48 Tc 1 0 0 1 85.44 268.32 Tm <436F6E666F726D6520> Tj 1 0 0 1 133.44 269.28 Tm <686120> Tj 1 0 0 1 149.76 269.28 Tm <7369646F20> Tj 1 0 0 1 172.80 269.28 Tm <6465736172726F6C6C61646F20> Tj 1 0 0 1 233.28 269.76 Tm <656E20> Tj 1 0 0 1 250.56 271.20 Tm <70756E746F7320> Tj 1 0 0 1 286.08 270.24 Tm <616E746572696F7265732C20> Tj 1 0 0 1 338.40 271.20 Tm <65786973746520> Tj 1 0 0 1 370.08 271.68 Tm <756E6120> Tj 1 0 0 1 391.68 271.68 Tm <65766964656E746520> Tj 1 0 0 1 435.36 272.16 Tm <636F6C697369F36E20> Tj 1 0 0 1 473.76 272.64 Tm <656E74726520> Tj 1 0 0 1 502.56 273.12 Tm <4961> Tj 0.48 Tc 1 0 0 1 85.44 256.32 Tm <636F6E73746974756369F36E20> Tj 1 0 0 1 142.08 256.80 Tm <506F6CED7469636120> Tj 1 0 0 1 175.68 257.28 Tm <64656C20> Tj 1 0 0 1 192.48 257.28 Tm <506572FA20> Tj 1 0 0 1 216.00 258.24 Tm <286375796120> Tj 1 0 0 1 243.84 258.72 Tm <706F737475726120> Tj 1 0 0 1 280.32 258.24 Tm <736F62726520> Tj 1 0 0 1 307.68 258.72 Tm <656C74656D6120> Tj 1 0 0 1 343.68 259.20 Tm <64656C63616E6F6E20> Tj 1 0 0 1 389.76 259.68 Tm <72A1696E65726F20> Tj 1 0 0 1 424.32 260.16 Tm <686120> Tj 1 0 0 1 438.24 260.16 Tm <7369646F20> Tj 1 0 0 1 459.36 260.16 Tm <7265636F6769646120> Tj 1 0 0 1 499.20 261.12 Tm <656E> Tj 0.48 Tc 1 0 0 1 85.92 243.84 Tm <656C20> Tj 1 0 0 1 97.44 244.32 Tm <6D69736D6F20> Tj 1 0 0 1 129.60 244.32 Tm <73656E7469646F20> Tj 1 0 0 1 165.60 243.84 Tm <6F6F7220> Tj 1 0 0 1 183.84 245.28 Tm <6C6120> Tj 1 0 0 1 195.36 245.28 Tm <4C657920> Tj 1 0 0 1 214.56 245.28 Tm <64656C476E6F6E3B20> Tj 1 0 0 1 267.36 246.72 Tm <7920> Tj 1 0 0 1 276.96 246.24 Tm <6C6120> Tj 1 0 0 1 288.48 247.20 Tm <706F737475726120> Tj 1 0 0 1 324.96 246.72 Tm <6465736172726F6C6C61646120> Tj 1 0 0 1 383.04 248.16 Tm <706F7220> Tj 1 0 0 1 401.28 247.68 Tm <656C20> Tj 1 0 0 1 413.28 247.68 Tm <5265676C616D656E746F20> Tj 1 0 0 1 469.44 248.64 Tm <646520> Tj 1 0 0 1 484.32 248.64 Tm <6C6120> Tj 1 0 0 1 495.84 248.64 Tm <4C6579> Tj 0.96 Tc 1 0 0 1 85.92 231.84 Tm <64656C20> Tj 1 0 0 1 101.76 231.84 Tm <43616E6F6E2E> Tj 0.48 Tc 1 0 0 1 86.40 207.84 Tm <636F6E666F726D6520> Tj 1 0 0 1 132.00 208.32 Tm <766572656D6F7320> Tj 1 0 0 1 173.28 208.32 Tm <6120> Tj 1 0 0 1 182.40 208.80 Tm <636F6E74A16E75616369F36E2C20> Tj 1 0 0 1 245.28 209.28 Tm <6C6120> Tj 1 0 0 1 257.28 209.28 Tm <726566657269646120> Tj 1 0 0 1 294.72 209.76 Tm <636F6C697369F36E20> Tj 1 0 0 1 330.72 210.24 Tm <6E6F20> Tj 1 0 0 1 345.12 210.72 Tm <736520> Tj 1 0 0 1 358.56 211.68 Tm <70726573656E746120> Tj 1 0 0 1 400.80 211.20 Tm Tj 1 0 0 1 455.52 211.68 Tm <656E20> Tj 1 0 0 1 470.40 212.16 Tm <6C6F20> Tj 1 0 0 1 481.44 213.12 Tm <71756520> Tj 1 0 0 1 501.60 212.64 Tm <7365> Tj 0.48 Tc 1 0 0 1 86.88 195.36 Tm <7265666965726520> Tj 1 0 0 1 119.04 195.84 Tm <6120> Tj 1 0 0 1 128.64 195.84 Tm <6C6F7320> Tj 1 0 0 1 144.48 195.84 Tm <73756C65746F7320> Tj 1 0 0 1 180.00 196.32 Tm <726573706563746F20> Tj 1 0 0 1 221.76 196.80 Tm <646520> Tj 1 0 0 1 237.12 196.80 Tm <6C6F7320> Tj 1 0 0 1 253.44 197.28 Tm <6375616C657320> Tj 1 0 0 1 285.12 197.76 Tm <656C20> Tj 1 0 0 1 297.12 197.76 Tm <45737461646F20> Tj 1 0 0 1 330.24 198.24 Tm <6F627469656E6520> Tj 1 0 0 1 367.20 198.72 Tm <696E677265736F7320> Tj 1 0 0 1 408.00 200.16 Tm <71756520> Tj 1 0 0 1 428.64 199.68 Tm <636FF1666F726D6172616E20> Tj 1 0 0 1 489.12 201.12 Tm <7061727465> Tj 0.48 Tc 1 0 0 1 86.88 183.36 Tm <64656C20> Tj 1 0 0 1 104.16 183.36 Tm <63616E6F6E20> Tj 1 0 0 1 135.84 184.80 Tm <286173703B63746F20> Tj 1 0 0 1 177.60 184.32 Tm <616E6169697A61646F20> Tj 1 0 0 1 223.68 184.80 Tm <656E20> Tj 1 0 0 1 239.04 184.80 Tm <656C20> Tj 1 0 0 1 251.52 185.76 Tm <70756E746F20> Tj 1 0 0 1 280.80 185.28 Tm <616E746572696F442C20> Tj 1 0 0 1 325.92 185.76 Tm <73696E6F20> Tj 1 0 0 1 348.00 186.24 Tm <74616D6269E96E2C20> Tj 1 0 0 1 390.72 186.72 Tm <656E20> Tj 1 0 0 1 406.56 187.20 Tm <6C6F20> Tj 1 0 0 1 418.56 188.16 Tm <71756520> Tj 1 0 0 1 439.20 187.20 Tm <736520> Tj 1 0 0 1 452.64 187.68 Tm <7265666965726520> Tj 1 0 0 1 485.76 188.16 Tm <6120> Tj 1 0 0 1 495.36 189.12 Tm <7175E9> Tj 0.48 Tc 1 0 0 1 87.36 171.36 Tm <7265637572736F7320> Tj 1 0 0 1 126.72 171.84 Tm <6520> Tj 1 0 0 1 135.36 171.84 Tm <696E677265736F7320> Tj 1 0 0 1 174.72 172.32 Tm <646562656E20> Tj 1 0 0 1 205.44 172.32 Tm <73657220> Tj 1 0 0 1 221.76 172.80 Tm <636F6E736964657261646F7320> Tj 1 0 0 1 282.72 173.28 Tm <616C20> Tj 1 0 0 1 293.76 173.76 Tm <6D6F6D656E746F20> Tj 1 0 0 1 337.92 174.24 Tm <646520> Tj 1 0 0 1 351.84 174.24 Tm <64657465726D696E617220> Tj 1 0 0 1 403.20 174.72 Tm <656C20> Tj 1 0 0 1 413.76 175.20 Tm <63616E6F6E20> Tj 1 0 0 1 444.00 175.68 Tm <6D6C6E65726F27> Tj 0.48 Tc 1 0 0 1 87.84 147.36 Tm <456E20> Tj 1 0 0 1 104.16 147.36 Tm <65666563746F2C20> Tj 1 0 0 1 138.72 147.84 Tm <636F6D6F20> Tj 1 0 0 1 168.00 147.84 Tm <736520> Tj 1 0 0 1 183.36 148.32 Tm <736162652C20> Tj 1 0 0 1 212.64 148.32 Tm <686120> Tj 1 0 0 1 230.40 148.80 Tm <7369646F20> Tj 1 0 0 1 256.32 148.80 Tm <6C6120> Tj 1 0 0 1 270.72 149.28 Tm <6E6F726D6120> Tj 1 0 0 1 308.16 149.76 Tm <7265676C616D656E746172696120> Tj 1 0 0 1 384.00 150.72 Tm <6C6120> Tj 1 0 0 1 397.92 151.68 Tm <71756520> Tj 1 0 0 1 422.40 151.20 Tm <686120> Tj 1 0 0 1 439.68 151.20 Tm <63A17263756E73637269746F20> Tj 1 0 0 1 503.52 152.16 Tm <6C61> Tj 0.48 Tc 1 0 0 1 87.84 135.36 Tm Tj 1 0 0 1 164.64 135.84 Tm <64656C20> Tj 1 0 0 1 184.80 135.84 Tm <63616E6F6E20> Tj 1 0 0 1 220.80 136.32 Tm <6D696E65726F20> Tj 1 0 0 1 261.60 136.80 Tm <616C20> Tj 1 0 0 1 276.00 136.80 Tm <356F6F2F6F20> Tj 1 0 0 1 305.28 137.28 Tm <64656C20> Tj 1 0 0 1 325.44 137.76 Tm <496D70756573746F20> Tj 1 0 0 1 378.72 138.24 Tm <6120> Tj 1 0 0 1 389.76 138.72 Tm <6C6120> Tj 1 0 0 1 404.16 138.72 Tm <52656E746120> Tj 1 0 0 1 439.20 140.16 Tm <71758020> Tj 1 0 0 1 463.20 140.16 Tm <706167616E20> Tj 1 0 0 1 498.72 140.16 Tm <6C6F73> Tj 0.48 Tc 1 0 0 1 105.60 122.88 Tm <6C6172657320> Tj 1 0 0 1 132.48 123.36 Tm <648020> Tj 1 0 0 1 147.84 123.36 Tm <6C6120> Tj 1 0 0 1 159.84 123.36 Tm 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simple lgica sustenta esta posicin pues de lo contrario bastara que el titular de laactividad minira decidiera ejecutar la totalidad de sus actividades a travs de terceros paraque el Canon a ser distribuido a favor de las localidades afectadas sea nulasi bien existe una contradiccin entre la constitucin, la Ley y el Reglameto, pues las dosprimeras admiten el canon minero sobre todos los ingresos geneEdos por la exPlotacin yaprovechamiento de los recursos mineros, y el Reglamento slo respecto del 50o/n delImpuesto a la Renta de los titulares de la actividad minera, debe dvertirse que la normaiejlamentaria atenta contra el Principio de Primaca de la constitucin Poltica del Per sobreculquier otra norma y cotra el Principio de Legalidad, Ios mismos que se encuentranrecogidos por los artculo 51y 138 de la constitucin Poltica del Per'La Doctrina ya ha advertido la violacin de los Principios Constitucionales y el injusto procederpor parte del reglamentador, pues mediante sus disposiciones se ha limitado los ingresos quelegalmente le corresponden a los gobiernos localesElTribunal Constitucional reconoce que el canon se encuentra conformado por la totalidad delos ingresos que obtenga el Estado como consecuencia y que ello responde a una necesidadde reiribuir a las personas que efectan sacrificios Para que quienes realicen adividadesmineras obtengan beneflcios. 1.3. VIABILIDAD JURIDICA OE CONSIDERAR LA TOTALIDAD DE INGRESOS YRECURSOS DEL ESADO EN EL CALCULO DEL CANON MINERO El tema que a continuacin analizaremos ser nLlevamente el mbito comprendido por el canonminero y si el mismo deberia estar conformado exclusivamente por los ingresos que obtiene elEstado or concepto del lmpuesto a la Renta o debera incluir todo aquel ingreso o recurcoobtenido por el Estado como consecuenci de la actividad mnera.1.3.1. El Canon Mnerot Inoresos v RecursosConforme ha sido desarrollado en puntos anteriores, existe una evidente colisin entre Iaconstitucin Poltica del Per (cuya postura sobre eltema delcanon rinero ha sido recogida enel mismo sentido oor la Ley delGnon; y la postura desarrollada por el Reglamento de la Leydel Canon.conforme veremos a contnuacin, la referida colisin no se presenta nicamente en lo que serefiere a los suletos respecto de los cuales el Estado obtiene ingresos que coformaran partedel canon (asp;cto anaiizado en el punto anterioD, sino tambin, en lo que se refiere a qurecursos e ingresos deben ser considerados al momento de determinar el canon mlnero' En efecto, como se sabe, ha sido la norma reglamentaria la que ha crcunscrito laeterminacin del canon minero al 5oo/o del Impuesto a la Renta qu pagan los lares d la activdad rnnera por la explotacin d los recursos minerales, sin tener;ente que el canon minerc se debe determinar mas bien, conforme lo dispone- la stitucin Poltica y la Ley del cano, sobre la totalidad de los ingresos generadosta explotacin deios recursos mineros, lo que en un sentido general, comprende CALLE DE LA cRUz DE PIEDRA No 513 TELEFONO: 076-362233 - FAx 076-364166 CAJAMARCA ' PERU endstream endobj 82 0 obj 3151 endobj 83 0 obj << /Length 84 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj78 Do Q endstream endobj 84 0 obj 45 endobj 85 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj78 78 0 R >> /Subtype 81 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 77 0 R 83 0 R 79 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R 76 0 R 85 0 R ] /Count 9 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000456003 00000 n 77 9 0000390285 00000 n 0000390364 00000 n 0000429750 00000 n 0000452377 00000 n 0000452400 00000 n 0000455606 00000 n 0000455628 00000 n 0000455728 00000 n 0000455748 00000 n trailer << /Size 86 /Info 1 0 R /Root 13 0 R /Prev 389956 >> startxref 456125 %%EOF 86 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 87 0 obj << /Type /XObject /Subtype /Image /Name /Obj87 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 32252 >> stream hUP@ ^]cӖTaGE+ʀ4qh-GWUe]K(UQt%Ђ*%Y U(C(B&ЊK)0* &TD$BN:#МB"")PVW (e"";6PPZGGHƢ%#GDY $tT!!eTTk 0iE*ˢ>&ԫdtE0q DnG@AC9C8B(Yx!Ţ:1ua2ʡQ&D*ʃQZ'DtP'Bc /""^20Bpč PP(XAO9h&r(SB_*$>}gؘa/w_CEaC9^PPPPP!~P""""""?PT`0;r:W *#(uWCP: Ji㴣8'٣D}y /? 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<6C6120> Tj 1 0 0 1 349.92 464.64 Tm <73756D6120> Tj 1 0 0 1 377.76 464.64 Tm <636F66666573706F6E6469656E746520> Tj 1 0 0 1 452.64 465.12 Tm <6120> Tj 1 0 0 1 462.24 465.12 Tm <6C6120> Tj 1 0 0 1 473.76 465.12 Tm <636F6DA17369F36E> Tj 0.00 Tc 1 0 0 1 140.16 453.12 Tm <706F7220> Tj 1 0 0 1 158.40 451.68 Tm <72656361756461636CF36E2C20> Tj 1 0 0 1 217.44 452.64 Tm <282E2E2E29> Tj 0.00 Tc 1 0 0 1 140.16 427.68 Tm <494C20> Tj 1 0 0 1 154.08 427.68 Tm <52656375366F7320> Tj 1 0 0 1 197.28 427.68 Tm <44A1726364616D656E746520> Tj 1 0 0 1 259.68 427.68 Tm <52656361756461646F73> Tj 0.00 Tc 1 0 0 1 141.12 415.20 Tm <4C6F7320> Tj 1 0 0 1 160.32 415.20 Tm <52656375356F7320> Tj 1 0 0 1 204.96 415.20 Tm <446865637461726E656E746520> Tj 1 0 0 1 269.28 415.68 Tm <52656361756461646F7320> Tj 1 0 0 1 326.88 417.12 Tm <282E2E2E2920> Tj 1 0 0 1 347.52 417.12 Tm <71756520> Tj 1 0 0 1 368.64 416.16 Tm <636F6D7072656E64652C20> Tj 1 0 0 1 424.80 417.60 Tm <7072696E636970616C6D656E74652C20> Tj 1 0 0 1 497.76 417.12 Tm <6C6173> Tj 0.00 Tc 1 0 0 1 141.12 403.20 Tm <72656E74617320> Tj 1 0 0 1 177.60 403.20 Tm <646520> Tj 1 0 0 1 194.40 403.20 Tm <746120> Tj 1 0 0 1 207.36 404.16 Tm <70726F70A16564617B20> Tj 1 0 0 1 266.40 403.68 Tm <6C617320> Tj 1 0 0 1 285.60 403.68 Tm <74617361272C20> Tj 1 0 0 1 319.20 404.16 Tm <6C6120> Tj 1 0 0 1 333.60 404.16 Tm <76656E746120> Tj 1 0 0 1 365.28 404.16 Tm <646520> Tj 1 0 0 1 381.60 404.16 Tm <6269656E657320> Tj 1 0 0 1 419.04 405.60 Tm <7920> Tj 1 0 0 1 429.60 404.64 Tm <6C6120> Tj 1 0 0 1 442.56 405.60 Tm <7072657374616369F36E20> Tj 1 0 0 1 500.16 405.12 Tm <6465> Tj 0.00 Tc 1 0 0 1 141.12 391.20 Tm <7365A176A163A16F7320> Tj 1 0 0 1 188.16 391.20 Tm <74272E2E2E20> Tj 1 0 0 1 201.12 391.20 Tm <29> Tj 0.00 Tc 1 0 0 1 141.12 367.20 Tm <49494C20> Tj 1 0 0 1 158.88 367.20 Tm <5265637572736F7320> Tj 1 0 0 1 201.60 367.20 Tm <446F7220> Tj 1 0 0 1 219.84 367.20 Tm <4F44656161A16F6E657320> Tj 1 0 0 1 277.44 367.68 Tm <4F6C6963A1616C657320> Tj 1 0 0 1 316.80 367.68 Tm <646520> Tj 1 0 0 1 331.20 367.68 Tm <43726564696C6F> Tj 0.00 Tc 1 0 0 1 141.60 355.20 Tm <4C6F7320> Tj 1 0 0 1 164.16 355.20 Tm <5265637572736F7320> Tj 1 0 0 1 211.20 356.64 Tm <706F7220> Tj 1 0 0 1 234.24 355.20 Tm <6F7065746163696F6E657320> Tj 1 0 0 1 295.68 355.68 Tm <6F666963A1616C657320> Tj 1 0 0 1 339.36 355.68 Tm <646520> Tj 1 0 0 1 358.08 355.68 Tm <4372E96469746F20> Tj 1 0 0 1 396.96 357.12 Tm <282E2E2E2920> Tj 1 0 0 1 420.48 357.12 Tm <71756520> Tj 1 0 0 1 444.48 356.16 Tm <636F6D7072656E646520> Tj 1 0 0 1 500.64 356.64 Tm <6C6F73> Tj 0.00 Tc 1 0 0 1 141.60 343.20 Tm <7265637572736F7320> Tj 1 0 0 1 186.72 344.16 Tm <70726F76656EA1656E74657320> Tj 1 0 0 1 256.80 343.20 Tm <646520> Tj 1 0 0 1 271.68 343.20 Tm <6372E964A1746F7320> Tj 1 0 0 1 314.40 343.68 Tm <696E7465726E6F7320> Tj 1 0 0 1 358.56 344.64 Tm <7920> Tj 1 0 0 1 367.68 344.16 Tm <6578686D6F7320> Tj 1 0 0 1 414.72 344.64 Tm <282E2E2E29> Tj 0.00 Tc 1 0 0 1 141.60 318.72 Tm <49562E20> Tj 1 0 0 1 157.92 318.72 Tm <446F6E6163A16F6E657320> Tj 1 0 0 1 211.68 319.68 Tm <7920> Tj 1 0 0 1 221.28 318.72 Tm <5472616E73666572656E63696173> Tj 0.00 Tc 1 0 0 1 144.00 306.24 Tm <4C617320> Tj 1 0 0 1 169.44 306.72 Tm <446F6E6163A16F6E657320> Tj 1 0 0 1 237.12 307.68 Tm <7920> Tj 1 0 0 1 254.40 306.72 Tm <5472616E73666572636E63A1617320> Tj 1 0 0 1 336.96 308.16 Tm <282E2E2E2920> Tj 1 0 0 1 362.88 308.16 Tm <71756520> Tj 1 0 0 1 389.28 307.68 Tm <636F6E7072656E646520> Tj 1 0 0 1 448.80 308.16 Tm <6C6F7320> Tj 1 0 0 1 470.88 308.16 Tm <7265637572736F73> Tj 0.00 Tc 1 0 0 1 142.56 294.24 Tm <66726E616E63A165726F7320> Tj 1 0 0 1 204.96 294.24 Tm <6E6F20> Tj 1 0 0 1 224.16 294.72 Tm <726565F1626F6C7361626C657320> Tj 1 0 0 1 303.84 295.20 Tm <726563696269646F7320> Tj 1 0 0 1 355.20 296.64 Tm <706F7220> Tj 1 0 0 1 379.68 295.68 Tm <656C20> Tj 1 0 0 1 395.04 295.68 Tm <4573E1646F2C20> Tj 1 0 0 1 438.72 297.12 Tm <70726376656E69656E74657320> Tj 1 0 0 1 503.04 296.16 Tm <6465> Tj 0.00 Tc 1 0 0 1 142.56 282.24 Tm <656E74A1646164657320> Tj 1 0 0 1 188.64 283.68 Tm <70FA626CA163617320> Tj 1 0 0 1 228.48 282.24 Tm <6F20> Tj 1 0 0 1 237.12 283.68 Tm <7072A176616461732C20> Tj 1 0 0 1 281.28 283.68 Tm <706572736F6E617320> Tj 1 0 0 1 323.04 284.64 Tm <6A75726964A163617320> Tj 1 0 0 1 364.80 283.20 Tm <6F20> Tj 1 0 0 1 373.92 283.68 Tm <6E61747572616C65732C20> Tj 1 0 0 1 421.92 283.68 Tm <646F6D6963696C696164617320> Tj 1 0 0 1 479.52 283.68 Tm <6F20> Tj 1 0 0 1 488.64 284.16 Tm <6E6F20> Tj 1 0 0 1 503.04 284.16 Tm <656E> Tj 0.48 Tc 1 0 0 1 143.04 270.24 Tm <656C20> Tj 1 0 0 1 153.60 272.64 Tm <282E2E2E20> Tj 1 0 0 1 166.56 270.24 Tm <29> Tj 0.00 Tc 1 0 0 1 144.48 246.24 Tm <562E20> Tj 1 0 0 1 155.04 246.24 Tm <5265637572736F7320> Tj 1 0 0 1 198.24 246.24 Tm <44657465726D696E64646F73> Tj 0.00 Tc 1 0 0 1 143.04 234.24 Tm <4C6F7320> Tj 1 0 0 1 161.28 234.24 Tm <5265637572736F7320> Tj 1 0 0 1 204.00 234.24 Tm <446574656DA16E61646F7320> Tj 1 0 0 1 268.80 235.20 Tm <282E2E2E2920> Tj 1 0 0 1 287.52 235.68 Tm <71756520> Tj 1 0 0 1 307.20 234.72 Tm <636F6D7072656E646520> Tj 1 0 0 1 359.04 235.20 Tm <6C6F7320> Tj 1 0 0 1 374.40 235.20 Tm <72756272637320> Tj 1 0 0 1 405.60 235.20 Tm <73696775A1656E7465733A> Tj 0.00 Tc 1 0 0 1 143.52 209.76 Tm <4C6F7320> Tj 1 0 0 1 165.60 210.24 Tm <7265637572736F7320> Tj 1 0 0 1 213.60 211.20 Tm <706F7220> Tj 1 0 0 1 237.12 210.24 Tm <63616E6F6E20> Tj 1 0 0 1 273.12 211.20 Tm <7920> Tj 1 0 0 1 284.16 210.72 Tm <736F62726363616E6F6E2C20> Tj 1 0 0 1 351.84 211.20 Tm <526567616CED61732C20> Tj 1 0 0 1 402.72 211.20 Tm <52656E74617320> Tj 1 0 0 1 443.52 211.68 Tm <646520> Tj 1 0 0 1 460.32 211.68 Tm <416475616E647320> Tj 1 0 0 1 508.80 213.12 Tm <79> Tj 0.00 Tc 1 0 0 1 143.52 197.76 Tm <506172746963A1706120> Tj 1 0 0 1 188.64 197.76 Tm <63696F6E20> Tj 1 0 0 1 209.76 197.76 Tm <657320> Tj 1 0 0 1 223.68 198.72 Tm <282E2E2E20> Tj 1 0 0 1 234.72 195.84 Tm <292E> Tj 0.00 Tc 1 0 0 1 144.00 173.28 Tm <4C6F7320> Tj 1 0 0 1 172.32 173.28 Tm <7265637572736F7320> Tj 1 0 0 1 225.60 174.72 Tm <706F7420> Tj 1 0 0 1 255.36 173.76 Tm <436F6E7469627563696FF1657320> Tj 1 0 0 1 340.80 174.24 Tm <6120> Tj 1 0 0 1 358.08 174.72 Tm <466F6E646F732C20> Tj 1 0 0 1 408.48 175.68 Tm <2820> Tj 1 0 0 1 421.92 175.20 Tm <2920> Tj 1 0 0 1 435.84 176.16 Tm <71756520> Tj 1 0 0 1 463.68 175.20 Tm <636F66697072656E64652C> Tj 0.00 Tc 1 0 0 1 143.52 162.24 Tm <7072A16E63A170616C6D656E74652C20> Tj 1 0 0 1 216.00 161.28 Tm <6C6F7320> Tj 1 0 0 1 231.84 161.28 Tm <61706F6674657320> Tj 1 0 0 1 268.80 161.76 Tm <6F626CA16761746F72A16F7320> Tj 1 0 0 1 323.04 162.24 Tm <636F6E6573706F6E64A1656E74657320> Tj 1 0 0 1 401.28 162.72 Tm <616C20> Tj 1 0 0 1 412.80 162.72 Tm <4465637265746F20> Tj 1 0 0 1 451.68 163.20 Tm <4C657920> Tj 1 0 0 1 469.92 163.20 Tm <4E6F20> Tj 1 0 0 1 485.76 163.20 Tm <3139393971> Tj 0.00 Tc 1 0 0 1 144.48 148.80 Tm <6C617320> Tj 1 0 0 1 161.28 148.80 Tm <7472616E73666572656E6369617320> Tj 1 0 0 1 228.00 149.28 Tm <64656C20> Tj 1 0 0 1 245.76 149.28 Tm <466F6E646F20> Tj 1 0 0 1 277.92 149.28 Tm <436F6E736F6CA16461646F20> Tj 1 0 0 1 335.04 149.76 Tm <646520> Tj 1 0 0 1 350.40 150.24 Tm <5265736520> Tj 1 0 0 1 380.16 150.24 Tm <617320> Tj 1 0 0 1 394.56 150.72 Tm <5065766973A16F6E616C657320> Tj 1 0 0 1 456.48 151.68 Tm <7920> Tj 1 0 0 1 466.56 150.72 Tm <6C6F7320> Tj 1 0 0 1 482.88 151.20 Tm <61706F66746573> Tj 0.00 Tc 1 0 0 1 144.48 136.80 Tm <64656C20> Tj 1 0 0 1 160.80 136.80 Tm <53656775726320> Tj 1 0 0 1 195.84 136.80 Tm <436F6D706C65F1656E746172A16F20> Tj 1 0 0 1 271.20 137.28 Tm <646520> Tj 1 0 0 1 286.56 137.28 Tm <54726162616A6F20> Tj 1 0 0 1 322.08 137.76 Tm <646520> Tj 1 0 0 1 336.00 137.76 Tm <52A16573677120> Tj 1 0 0 1 371.52 138.24 Tm <6173ED20> Tj 1 0 0 1 386.88 138.24 Tm <636F6D6F20> Tj 1 0 0 1 413.76 138.72 Tm <6C617320> Tj 1 0 0 1 429.60 138.72 Tm <636F6E7420> Tj 1 0 0 1 454.56 138.72 Tm <627563696F6E657320> Tj 1 0 0 1 495.84 140.16 Tm <70617263> Tj 0.00 Tc 1 0 0 1 144.48 124.80 Tm <6C6120> Tj 1 0 0 1 155.04 124.80 Tm <6173A17374656E63A16120> Tj 1 0 0 1 200.64 125.76 Tm <70726576A173696F6E616C20> Tj 1 0 0 1 251.52 125.28 Tm <6120> Tj 1 0 0 1 260.16 126.24 Tm <71756520> Tj 1 0 0 1 279.36 125.28 Tm <736520> Tj 1 0 0 1 292.80 125.28 Tm <726566A165726520> Tj 1 0 0 1 324.00 125.76 Tm <6C6120> Tj 1 0 0 1 334.56 125.76 Tm <4C657920> Tj 1 0 0 1 352.80 125.76 Tm <4E6F20> Tj 1 0 0 1 367.20 126.24 Tm <32383034362C> Tj 0.00 Tc 1 0 0 1 144.96 100.32 Tm <4C6F7320> Tj 1 0 0 1 167.04 100.80 Tm <7265637572736F7320> Tj 1 0 0 1 211.20 101.76 Tm <706F7220> Tj 1 0 0 1 233.76 101.28 Tm <466F6E646F20> Tj 1 0 0 1 268.32 101.28 Tm <646520> Tj 1 0 0 1 287.04 101.28 Tm <436F6D70656E736163A1F36E20> Tj 1 0 0 1 357.12 101.76 Tm <4D756EA163A170616C20> Tj 1 0 0 1 405.60 103.20 Tm <2820> Tj 1 0 0 1 416.64 100.32 Tm <2920> Tj 1 0 0 1 429.12 103.20 Tm <71756520> Tj 1 0 0 1 453.12 102.72 Tm <636F6E7072636E6465> Tj 0.00 Tc 1 0 0 1 145.44 88.32 Tm <7265636175646163A1F36E20> Tj 1 0 0 1 204.00 88.80 Tm <6E65746120> Tj 1 0 0 1 228.96 88.80 Tm <64656C20> Tj 1 0 0 1 247.20 88.80 Tm <496D70756573746F20> Tj 1 0 0 1 300.96 89.28 Tm <646520> Tj 1 0 0 1 318.24 89.28 Tm <50726FF16F6369F36E20> Tj 1 0 0 1 376.80 90.24 Tm <4D756EA1636970614C20> Tj 1 0 0 1 433.92 90.24 Tm <64656C20> Tj 1 0 0 1 454.08 90.72 Tm <496D70756573746F> Tj 0.00 Tc 1 0 0 1 145.44 76.32 Tm <526F64616A6520> Tj 1 0 0 1 185.76 77.28 Tm <7920> Tj 1 0 0 1 196.80 76.32 Tm <64656C20> Tj 1 0 0 1 216.96 76.80 Tm <686E70756573746F20> Tj 1 0 0 1 271.20 77.28 Tm <6120> Tj 1 0 0 1 282.24 77.28 Tm <6C617320> Tj 1 0 0 1 301.44 77.28 Tm <456D626172636163696F6E657320> Tj 1 0 0 1 381.60 77.76 Tm <646520> Tj 1 0 0 1 398.88 78.24 Tm <526563A1656F2C20> Tj 1 0 0 1 442.56 78.24 Tm <646520> Tj 1 0 0 1 458.40 78.24 Tm <6161756572646F20> Tj 1 0 0 1 498.72 78.72 Tm <61> Tj 0.48 Tc /F3 15.0 Tf 1 0 0 1 38.88 96.96 Tm <22742E5E69A129> Tj 0.96 Tc /F3 10.0 Tf 1 0 0 1 114.72 26.40 Tm <43414C4C4520> Tj 1 0 0 1 148.80 26.40 Tm <444520> Tj 1 0 0 1 164.64 26.40 Tm <4C4120> Tj 1 0 0 1 180.00 26.88 Tm <4352555A20> Tj 1 0 0 1 209.28 26.88 Tm <444520> Tj 1 0 0 1 225.60 26.88 Tm <50494544524120> Tj 1 0 0 1 263.52 27.84 Tm Tj 1 0 0 1 276.48 27.84 Tm <36313320> Tj 1 0 0 1 294.72 27.84 Tm <54454C45464F4E4F3A20> Tj 1 0 0 1 354.72 28.80 Tm <3037362D33363232333320> Tj 1 0 0 1 408.48 30.24 Tm <2D20> Tj 1 0 0 1 414.24 28.80 Tm <46415820> Tj 1 0 0 1 438.24 28.80 Tm <3037362D333634313636> Tj 0.48 Tc 1 0 0 1 253.92 16.80 Tm <43414A4169BF4152434120> Tj 1 0 0 1 317.76 18.72 Tm <2D20> Tj 1 0 0 1 323.52 17.28 Tm <50455255> Tj ET endstream endobj 89 0 obj 16894 endobj 90 0 obj << /Length 91 0 R >> stream la totalidad de los ingresos generados por el Estado provenientes de la actvidadmtnera.En ese sentido, es importante observar que la norma competente para determinar cules sonlos "INGRESOS Y RENTAS OBTENIDOS POR EL ESTADO" lo constituye la "Ley de EquilibrioFinanciero del Presupuesto del Sector Pblico Nacional" que para cada ao el Estado aprueba.En efedo, por ejemplo para el Ejercicio 2007, dicha norma (La Ley 28929) indic lo siguientei "DE LOS RECURSOS QUE EINAIICIAII EL PRESUPUESTOAtfculo 1,- Recursos que fnancan los gdstos del Prcsupuesto del Sectar PblicoLos recursos estmados que fnancian los crdtos presupuestarios, aprcbados en laLey de Presupuesto del sector Pblico para el Ao Fiscal 2007, (...) se establecenpor las fuentes de financamento ,guientes:f. Recu6os OrdnaiogLos Recursos Ordndnbs (...) que comprende la recaudacin de los ingresoscorrientes e ingresos de capital, deducda la suma coffespondiente a la comsinpor recaudacln, (...)IL Recu6os Drcdamente RecaudadosLos Recu5os Dhectarnente Recaudados (...) que comprende, principalmente, lasrentas de ta propeda{ las tasa', la venta de bienes y la prestacin desevcos t'... )IIL Recursos Dor ODeaaones Olicales de CrediloLos Recursos por opetaciones oficales de Crdito (...) que comprende losrecursos provenentes de crdtos internos y exhmos (...)IV. Donacones y TransferenciasLas Donacones y Transfercncas (...) que conprende los recursosfrnanceros no reebolsables recibidos por el Esdo, prcvenientes deentdades pblcas o prvadas, personas juridcas o naturales, domiciliadas o no enel (... )V. Recursos DeterminddosLos Recursos Detemnados (...) que comprende los rubrcs siguentes:Los recursos por canon y sobrccanon, Regalas, Rentas de Aduands yParticpa cion es (... ).Los recursos pot Contibucioes a Fondos, ( ) que cofiprende,prncpalmente, los apoftes oblgatoros conespondentes al Decreto Ley No 1999qlas transferencias del Fondo Consoldado de Rese as Pevisonales y los apoftesdel Segurc Compleentaro de Trabajo de Resgq as como las cont buciones parcla asstenca prevsional a que se refere la Ley No 28046, Los recursos por Fondo de Compensacn Muncpal ( ) que conprcnderecaudacn neta del Impuesto de Proocin MuncipaL del ImpuestoRodaje y del hnpuesto a las Embarcaciones de Receo, de aauerdo a "t.^i) CALLE DE LA CRUZ DE PIEDRA 1" 613 TELEFONO: 076-362233 - FAX 076-364166CAJAiARCA - PERU endstream endobj 91 0 obj 2441 endobj 92 0 obj << /Length 93 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj87 Do Q endstream endobj 93 0 obj 45 endobj 94 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj87 87 0 R >> /Subtype 90 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 86 0 R 92 0 R 88 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R 76 0 R 85 0 R 94 0 R ] /Count 10 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000508882 00000 n 86 9 0000456454 00000 n 0000456533 00000 n 0000489017 00000 n 0000505966 00000 n 0000505989 00000 n 0000508485 00000 n 0000508507 00000 n 0000508607 00000 n 0000508627 00000 n trailer << /Size 95 /Info 1 0 R /Root 13 0 R /Prev 456125 >> startxref 509012 %%EOF 95 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 96 0 obj << /Type /XObject /Subtype /Image /Name /Obj96 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 27308 >> stream 䚏Mr,Ka`–aK@)6(r8 L)PAA|zFZKVDz%!#Ryt"'FY IBE%Be;6epB!D4(HDuvbB"0c莙W3CwFAdtGBJم@Ђ.P"фGEmB B$+ hTHyHA&2bgJB"u*aDtb|B4dQGF HeXEЗEE(?ѥ ؤ%a Bar x"F.:U:`8A(ݽ( _!`!8HnGKe;,b@]#m8Kݰ莖e ^2\TD}$Rإ&?ؗ6&XPBʁ!(sPAC9C9C=#=wS0決_pݪM_NP|5e/kcGG3YT z_0Ƕ JNF6m~u Rz(rƐ'?C({TS@yeSXE<{s6p͆p/L|pBRʦ3Xz˯v4#O(rVFE8Ou3Ew"G*^>0E":9C* """#,tGC^j=Ǜ^rȎm叱MdttXQcdI@0ྔN,ðKƗH"{8Iwi/(i":mG:Qula?dtG_4!Q[#>^D iG~)FǤ#.DMX]V eNyYVAWEp;Y ./x"l[Xvt/[#pʐiDu$W*8PF(7Н L +"}BGHS ((M ##b B.š&@]Jhĝ7eC`_G Qg KBj>%"،ˮ":#:{(t #،D v ѴGX벇B!+%Tʛ4tۆ 7!CHI3MFA ւۑմ=6ZFG"YA3"7U\>dp{H22#Z(*g\(Ta$@g.I8FvT a-RIr(5":8"R+2&VS#6J-%t$J ]kJҤT&ti$I-R_Ve$IiRK jZ ֗]VI$ZI%[H%I*WIV % $PEI] _I$I%ZJ4] gzdR:RiT I%^I[H TzI$T II%^U~JJTR1vfꪒi*P)8IRHFWZI* smBKZTC4RI$J23bh%VSIV6[ASTm.IU,$ NI}VI!U'6%IRIRdI"4TusQΈd'g!D5i$KD+$fe! 2: m@qT @ 0PE@BcIH*!b: қdai 4DlV!RjGvEw'm ƪ'& HE^T0tz֒UF30 &i&$Ao*F B4R@izH-i$Q:OJ,$izVI5ֺZJ#I# 'P 1%IRQJ%]i* *H-I%T$T$ 1IRH%I%*Ii%I%Ҥ8RIR$TK R%JҊTJZKIUiRH%JI%JT*I%I-$/KKIh$*JJKA%Ii.IRJIRIi$)UtI$I4$$I$*TJ$I*HUUtI-i$ -$H$WT$=ZIRQǮ%U8T$:JI$ZHRuIVJǪJ$(I*J$%I-$JI*ZH $TT$DuI%tT$A!I#$M%qTI%*RJJI$UJ*פI$Uz.TJTTI$fJ.IUtPtI+I# -R}-t$wa8R-itI%JI-U*I JJJҖzWIRVT.0KJ$I$$I%8GIRIiBp -$%KZ i%KTI + I$-%.IR^Ii*J*KX%J RIii%ZH%PZW$TI%H-$Ҥ@i*ZItIjJI&KItI*BU$JJ>=--$TCҶ)kI%IRTI%IU$R JAR֒Z>sIRZT:KIZ -*I =$$%t-:I-*KKI-,*T8HA,%XIU:ZZXKJNAiiiia$V$,%Ҥ*WUtҤӠN]' PIZ ҰҴ ZI$T:XI&V iii$RNI8IXKK :ZVpa%tZMI$vbLBbLR(b0p-&tJt$XA6pa,$AS $T1 A L0R00Ņa KJ& LTTTS!1Q !1,B !3B(!14D&)& 8A%;J!Ҋt,;RJ_$%UItRI.JIizZҪ*QnQ4ԛZ;2;,ˢ FZf#!5Sם3#du*}u2[V#6i5B;H//IH$B#jG("?֒I3`R͌#vlg s8gc@0H9>`f帹 ƈ6GlSfSdp' DX<@L %/U N8¡M #ސE.L*ցFw=QSşHK%Dui(מJq5l=&e{ef{RχhӜe*:BΌ->Q=t@`OHI $*/H'I$I%*Ҥ*iZI$i.TZT.Ҵ]%ꑠYaCqU ?I*WU*TBJ8*!E.ibfM$M$DD!7gaU% a0(0@e `C"" """""""Mgu.I{I!s/8q3s0f} 'fhXM4/N4a:4Qܷ ${s@y:=J5!OO Ѳ/CI/KIHRTp$Au sהi-*K}/I$K^sߪi.8\R1c4)m5]N:]<&:j"#?ZD_"3!#YKAS:H4ed)3ǭ$ҥ R!%藎7F3O-DͳL'βGygqٸfq:4FƖIq/I/PZT/*p}pZ^¯}%5I$$r#U.>˅IWRZ뮨_i$#(CX7U]-UVI/T_I/I$J_]?i%KUAUs=j]xWdU7`ji%)y%O_KIv<^)Z^B*bJ8b1FEiq\}1Ɠ2=TqQ)EEEE~[IWUBZUGiI,0[Du&:}">UUPDB{L'`^5 3"#Ib"""""(sH]$ZIRUDF"#\;GܩʌȾArYfV*YQRXQ51k:%I]oIߵՅo-.F9"tS2_03̡f6qmH~_GgG3"5A A񧦚` 5Bx&6)a }"7 !Kh8A 4b5O3UHך3G{)oйn[IG\xhg?ZF-OI2-ޥfV}#: E5k 4cVi !F.ZM:i$) %*M?Tҭ'kZK_Jת_*Zz^G=-/8Z_G NI!G K*K?$J=$*RQ$P $//I/"u/oI/Zæ|9-%F5"]>R]/$~Ix=RI*JRI-!}\/KI$_KKҤII*$#I-$⤿I}(\OKY䖞Ėt"yc֗Ivvi/Ya/PKKJ_Q=^cJ)X I 28lRq%QHT|u\Tq^B2$iiK~PGڅP`uGeI4j ! g6@DDDDDqI$JDME#-2_&0SKayb|͢FE~2eO)<̉-|x#|^I=g쐍46tgFgH,ٞ?}'F9YPF*aPn'@27#zM`x̎f"L CDX$Aa&`iޚ39ٱ]3y3H0AAnhf#ɠ4ӋM#GO4gѣ=F==ѭC{{>=~ KJCzqwŠEGt{s>{F3hhp,|hׄ`߄Tox*Ix('ۄ׏4M>{4PMm|]n +uNwKKo}{rN:]T^=?KZ>_ >?xq a Z_΀ѯ":F>_r+FZ59G[ξ= mo}"g]/Vװ@E?8mKMkb9kZk1 qlTW{Tecbc68>*+]"k/}/GQcc*>?حllG":j;MW4[c>lSE5#">"4]8h3@qDDDDDDDDDD~Xi N"!"Јb"""""""v0_F#OGbV2],K$ʎWGjh5;UT/G)x֊|g<$.=mhP"tl"/4 tpftLg3dld26F0< lf}er<4Tfϲ:8gx`3#s.͌2\ ΃00AalT G h\iƪ:~t`x/xOV~^_7 KA8 pT?pKK _S Ïp/Z-~G/Ϗ͍8_ ɏ $?7?h *\/akVs?| ? 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importante determinar que los ingresos corrientes a losque hace rcgencia la norma citada se encontrarian referidos a aquellos sealados e la Ley4arco del Sistema Tributario Nacional, la misa que establece qu tributos benefician alGobiernos Central: "LEY MARCO DEL S]STEMA TRIBUTARIO NACTONALAtticulo 1.-El presente Decrcto Legislativo establece el Marco Legal del Sistema TrbutaroNaconal vgente.Articulo 2.-El Sistema Trbutaro Naconal se encuentra comprcndido pot:|''','_.'t!, LOS I ftDU(O' S@Uten(eS:7, Pdra el Goberno Centraltal Impuesto a Ia Rentajb) Impuegto General a las venhs:cl fn puesto Selectvo al Consut lojd I Derech os Ara ncela iosjel Tagds por la prcstacn de servicos pblcos- entre las cuales secontideran tos derechos por tramitactn de Droceditnentosadmnistravos: v. fl EI Nuevo Rqhten unco Simplcado." Como podr advedirse, no solamente el Impuesto a la Renta pllede constituir "INGRESOS YRENTAS OBTENIDOS POR EL ESTADO" sino tambin otros tributos como el Impuesto Generala las Ventas, el Impuesto Selectivo l consumo, los Dercchos Arancelarios, las tasas e inclusootro tipo de ingresos como las rentas de la propiedad, la venta de bienes y la prestacin deservicios, los recurcos provenientes de crditos internos y externos, las Donaciones yTransferencias, etc.Teniendo en cuenta ello, a manera de ejemplo podemos advertir algunos ingresos queconsideramos deberan formar parte del olculo del canon, pero que por obra delreglamentador no parte del mismo:Aquellos ngresos provnientes de la actuacin del Estado como proveedores deltitular de la Actvidad Mnera. 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608.64 Tm <72656C6163696F6E61646F20> Tj 1 0 0 1 147.36 608.64 Tm <6120> Tj 1 0 0 1 156.00 608.64 Tm <646963686120> Tj 1 0 0 1 183.36 608.64 Tm <61646976696461642C20> Tj 1 0 0 1 229.44 608.64 Tm <6D6F7469766F20> Tj 1 0 0 1 263.52 609.60 Tm <706F7220> Tj 1 0 0 1 281.28 608.64 Tm <656C20> Tj 1 0 0 1 292.32 608.64 Tm <6375616C20> Tj 1 0 0 1 313.92 609.12 Tm <6E6F20> Tj 1 0 0 1 328.32 608.64 Tm <736520> Tj 1 0 0 1 341.76 609.12 Tm <6C6C65676120> Tj 1 0 0 1 365.76 609.12 Tm <6120> Tj 1 0 0 1 374.40 609.12 Tm <636FF17072656E64657220> Tj 1 0 0 1 431.52 609.60 Tm <706F7220> Tj 1 0 0 1 449.28 610.08 Tm <7175E920> Tj 1 0 0 1 469.44 609.12 Tm <6E6F20> Tj 1 0 0 1 483.84 609.12 Tm <666F726D61> Tj 0.48 Tc 1 0 0 1 94.56 597.60 Tm <706172746520> Tj 1 0 0 1 120.00 596.64 Tm <64656C20> Tj 1 0 0 1 135.84 596.64 Tm <63616E6FF12E> Tj 0.48 Tc 1 0 0 1 77.28 575.52 Tm <2D20> Tj 1 0 0 1 94.08 572.64 Tm <417175656C6C6F7320> Tj 1 0 0 1 140.16 572.64 Tm Tj 1 0 0 1 185.76 573.60 Tm <71756520> Tj 1 0 0 1 208.80 573.60 Tm <70726F76656E67616E20> Tj 1 0 0 1 265.92 572.64 Tm <64656C20> Tj 1 0 0 1 285.12 573.60 Tm <7061676F20> Tj 1 0 0 1 312.96 572.64 Tm <64656C20> Tj 1 0 0 1 331.68 573.12 Tm <496D70756573746F20> Tj 1 0 0 1 383.52 573.12 Tm <47656E6572E16C20> Tj 1 0 0 1 426.24 573.12 Tm <6120> Tj 1 0 0 1 436.32 573.12 Tm <6C617320> Tj 1 0 0 1 453.60 573.12 Tm <76656E74617320> Tj 1 0 0 1 491.52 574.08 Tm <717565> Tj 0.48 Tc 1 0 0 1 94.56 560.64 Tm <736520> Tj 1 0 0 1 108.96 561.60 Tm <67656E65726520> Tj 1 0 0 1 146.88 560.64 Tm <636F6D6F20> Tj 1 0 0 1 178.08 560.64 Tm <636F6E73656375656E63696120> Tj 1 0 0 1 249.60 560.64 Tm <646520> Tj 1 0 0 1 265.92 560.64 Tm <6F7065726163696F6E657320> Tj 1 0 0 1 329.76 561.60 Tm <71756520> Tj 1 0 0 1 352.32 561.12 Tm <7265616C6963656E20> Tj 1 0 0 1 395.52 561.12 Tm <6C6F7320> Tj 1 0 0 1 414.24 561.60 Tm <70726F766565646F72657320> Tj 1 0 0 1 479.52 561.12 Tm <646520> Tj 1 0 0 1 495.84 561.12 Tm <6C6F73> Tj 0.48 Tc 1 0 0 1 94.08 548.64 Tm <546974756C6172657320> Tj 1 0 0 1 141.12 548.64 Tm <646520> Tj 1 0 0 1 156.00 548.64 Tm <6C6120> Tj 1 0 0 1 168.00 548.64 Tm <416374A1766964616420> Tj 1 0 0 1 218.40 548.64 Tm <4D696E65726120> Tj 1 0 0 1 255.84 548.64 Tm <656E20> Tj 1 0 0 1 271.20 548.64 Tm <6F70654563696F6E657320> Tj 1 0 0 1 334.56 549.12 Tm <7265616CA17A6164617320> Tj 1 0 0 1 388.32 549.12 Tm <636F6E20> Tj 1 0 0 1 409.44 549.12 Tm <656C6C6F732E20> Tj 1 0 0 1 438.72 549.12 Tm <41736920> Tj 1 0 0 1 458.40 549.60 Tm <706F7220> Tj 1 0 0 1 475.20 549.12 Tm <656A656D706C6F> Tj 0.48 Tc 1 0 0 1 94.56 536.16 Tm <736920> Tj 1 0 0 1 106.56 536.16 Tm <756E20> Tj 1 0 0 1 122.40 537.12 Tm <70726F766565646F7220> Tj 1 0 0 1 171.36 536.16 Tm <646520> Tj 1 0 0 1 187.20 536.16 Tm <736572766963696F7320> Tj 1 0 0 1 230.40 536.16 Tm <646520> Tj 1 0 0 1 246.72 536.16 Tm <696E766573746967616369F36E20> Tj 1 0 0 1 308.16 537.12 Tm <70726573746120> Tj 1 0 0 1 340.32 536.64 Tm <736572766963696F7320> Tj 1 0 0 1 382.56 536.64 Tm <6120> Tj 1 0 0 1 393.12 536.64 Tm <756E20> Tj 1 0 0 1 408.48 536.64 Tm <546974756C617220> Tj 1 0 0 1 442.56 536.64 Tm <646520> Tj 1 0 0 1 458.88 536.64 Tm <6C6120> Tj 1 0 0 1 470.88 536.64 Tm <4164697669646164> Tj 0.48 Tc 1 0 0 1 95.04 524.16 Tm <6C766C696E6572612C20> Tj 1 0 0 1 130.08 524.16 Tm <656C20> Tj 1 0 0 1 140.64 524.16 Tm <6C6D70756573746F20> Tj 1 0 0 1 185.76 524.16 Tm <47656E6572BF6C20> Tj 1 0 0 1 223.20 524.16 Tm <6120> Tj 1 0 0 1 232.32 524.64 Tm <6C617320> Tj 1 0 0 1 246.72 524.64 Tm <56656E74617320> Tj 1 0 0 1 280.32 525.60 Tm <71756520> Tj 1 0 0 1 299.52 524.64 Tm Tj 1 0 0 1 321.12 524.64 Tm Tj 1 0 0 1 351.36 525.60 Tm <706167756520> Tj 1 0 0 1 381.60 525.60 Tm <706F7220> Tj 1 0 0 1 398.88 524.64 Tm <646963686F20> Tj 1 0 0 1 425.76 524.64 Tm <736572766963696F20> Tj 1 0 0 1 462.24 525.60 Tm <28706F7220> Tj 1 0 0 1 483.36 524.64 Tm <656665646F> Tj 0.48 Tc 1 0 0 1 95.04 512.16 Tm <646520> Tj 1 0 0 1 108.96 512.16 Tm <6C6120> Tj 1 0 0 1 119.52 512.16 Tm <747261736C616369F36E20> Tj 1 0 0 1 164.64 512.16 Tm <65636F6EF36DED63612920> Tj 1 0 0 1 218.88 513.12 Tm <7920> Tj 1 0 0 1 227.52 513.12 Tm <71756520> Tj 1 0 0 1 247.20 512.16 Tm <657320> Tj 1 0 0 1 260.64 512.16 Tm <6F626C6967616369F36E20> Tj 1 0 0 1 308.16 512.16 Tm <7472696275746172696120> Tj 1 0 0 1 351.36 512.64 Tm <64656C20> Tj 1 0 0 1 368.16 513.60 Tm <70726F766565646F7220> Tj 1 0 0 1 416.16 512.64 Tm <6465626520> Tj 1 0 0 1 441.12 512.64 Tm <73657220> Tj 1 0 0 1 457.92 512.64 Tm <636F6E7369646572616461> Tj 0.48 Tc 1 0 0 1 95.04 499.68 Tm <64656E74726F20> Tj 1 0 0 1 126.24 500.16 Tm <646520> Tj 1 0 0 1 140.16 500.16 Tm <6C6F7320> Tj 1 0 0 1 155.52 500.16 Tm <696E677265736F7320> Tj 1 0 0 1 194.88 500.16 Tm <6F6274656E69646F7320> Tj 1 0 0 1 241.92 501.12 Tm <706F7220> Tj 1 0 0 1 259.20 500.16 Tm <656C20> Tj 1 0 0 1 270.24 500.16 Tm <45737461646F20> Tj 1 0 0 1 302.40 500.16 Tm <636F6D6F20> Tj 1 0 0 1 329.28 500.16 Tm <636F6E73656375656E63696120> Tj 1 0 0 1 390.72 500.64 Tm <646520> Tj 1 0 0 1 405.12 500.64 Tm <6C6120> Tj 1 0 0 1 415.68 500.64 Tm <61637469766964616420> Tj 1 0 0 1 458.40 500.64 Tm <6D696E6572612E> Tj 0.48 Tc 1 0 0 1 77.76 478.56 Tm <2D20> Tj 1 0 0 1 95.04 475.68 Tm <417175656C6C6F7320> Tj 1 0 0 1 140.64 475.68 Tm <696E677265736F7320> Tj 1 0 0 1 186.24 476.64 Tm <70726F76656E69656E74657320> Tj 1 0 0 1 255.36 476.16 Tm <64656C20> Tj 1 0 0 1 274.08 476.64 Tm <7061676F20> Tj 1 0 0 1 301.44 476.16 Tm <64656C20> Tj 1 0 0 1 319.20 476.16 Tm <496D70756573746F20> Tj 1 0 0 1 371.04 476.16 Tm <53656C656374A1766F20> Tj 1 0 0 1 419.52 476.64 Tm <616C20> Tj 1 0 0 1 432.00 476.64 Tm <636F6E73756D6F20> Tj 1 0 0 1 481.44 477.12 Tm <71756520> Tj 1 0 0 1 501.12 476.16 Tm <7365> Tj 0.48 Tc 1 0 0 1 95.04 464.64 Tm <67656E65726520> Tj 1 0 0 1 130.56 463.68 Tm <636F6D6F20> Tj 1 0 0 1 159.84 463.68 Tm <636F6E73656375656E63696120> Tj 1 0 0 1 224.64 463.68 Tm <646520> Tj 1 0 0 1 241.44 463.68 Tm <6F7065726163696F6E657320> Tj 1 0 0 1 300.00 464.64 Tm <71756520> Tj 1 0 0 1 322.08 464.16 Tm <7265BF6C697A616E20> Tj 1 0 0 1 361.44 465.12 Tm <706F7220> Tj 1 0 0 1 381.60 464.16 Tm <656A656D706C6F20> Tj 1 0 0 1 422.88 464.16 Tm <6C6F7320> Tj 1 0 0 1 440.64 465.12 Tm <70726F766565646F72657320> Tj 1 0 0 1 500.16 464.16 Tm <6465> Tj 0.48 Tc 1 0 0 1 95.52 451.68 Tm <636F6D6275737469626C6520> Tj 1 0 0 1 150.24 451.68 Tm <636F6E20> Tj 1 0 0 1 169.44 451.68 Tm <6C6F7320> Tj 1 0 0 1 184.32 451.68 Tm <7665686963756C6F7320> Tj 1 0 0 1 228.96 451.68 Tm <7574696C697A61646F7320> Tj 1 0 0 1 272.64 451.68 Tm <656E20> Tj 1 0 0 1 287.04 451.68 Tm <6C6120> Tj 1 0 0 1 297.12 451.68 Tm <61637469766964616420> Tj 1 0 0 1 339.36 452.16 Tm <6D696E6572612E> Tj 0.48 Tc 1 0 0 1 78.24 430.08 Tm <2D20> Tj 1 0 0 1 95.52 427.68 Tm <417175656C6C6F7320> Tj 1 0 0 1 143.04 427.68 Tm Tj 1 0 0 1 190.56 428.64 Tm <70726376656EA1656E74657320> Tj 1 0 0 1 261.60 427.68 Tm <646520> Tj 1 0 0 1 278.88 427.68 Tm <6C6F7320> Tj 1 0 0 1 298.08 427.68 Tm <6465726563686F7320> Tj 1 0 0 1 348.00 428.16 Tm <61C96E63806C6172696F7320> Tj 1 0 0 1 414.72 429.12 Tm <71756520> Tj 1 0 0 1 436.80 428.16 Tm <646562616E20> Tj 1 0 0 1 469.44 429.12 Tm <706167617220> Tj 1 0 0 1 499.20 428.64 Tm <6C6F73> Tj 0.48 Tc 1 0 0 1 95.52 415.20 Tm <746974756C6172657320> Tj 1 0 0 1 133.92 415.20 Tm <646520> Tj 1 0 0 1 148.32 415.20 Tm <6C617320> Tj 1 0 0 1 163.20 415.20 Tm <6164697669646164657320> Tj 1 0 0 1 216.48 415.20 Tm <6D696E6572617320> Tj 1 0 0 1 255.36 416.16 Tm <706F7220> Tj 1 0 0 1 273.12 415.68 Tm <6C6120> Tj 1 0 0 1 284.16 415.68 Tm <696D706F7274616369F36E20> Tj 1 0 0 1 338.40 415.68 Tm <646520> Tj 1 0 0 1 353.28 415.68 Tm <6269656E657320> Tj 1 0 0 1 384.96 416.16 Tm <6E656365736172696F7320> Tj 1 0 0 1 434.88 417.12 Tm <7061726120> Tj 1 0 0 1 457.44 415.68 Tm <656C20> Tj 1 0 0 1 468.48 416.16 Tm <6465736172726F6C6C6F> Tj 0.48 Tc 1 0 0 1 96.00 403.20 Tm <646520> Tj 1 0 0 1 109.44 403.20 Tm <73757320> Tj 1 0 0 1 127.20 403.20 Tm <6C61626F7265732C> Tj 0.48 Tc 1 0 0 1 78.72 381.60 Tm <2D20> Tj 1 0 0 1 96.00 379.20 Tm <417175656C6C6F7320> Tj 1 0 0 1 141.12 379.20 Tm <696E677265736F7320> Tj 1 0 0 1 186.72 380.16 Tm <71756520> Tj 1 0 0 1 208.32 379.20 Tm <646562656E20> Tj 1 0 0 1 242.88 379.20 Tm <73657220> Tj 1 0 0 1 261.12 379.20 Tm <61626F6E61646F7320> Tj 1 0 0 1 312.96 380.16 Tm <706F7220> Tj 1 0 0 1 332.16 379.68 Tm <656C20> Tj 1 0 0 1 343.68 379.68 Tm <546974756C617220> Tj 1 0 0 1 380.16 379.68 Tm <646520> Tj 1 0 0 1 395.52 379.68 Tm <6C6120> Tj 1 0 0 1 407.52 379.68 Tm <416374A176A164616420> Tj 1 0 0 1 457.92 380.16 Tm <4DA16E65726120> Tj 1 0 0 1 495.36 381.12 Tm <706F72> Tj 0.48 Tc 1 0 0 1 96.00 366.72 Tm <636F6E636570746F20> Tj 1 0 0 1 144.00 366.72 Tm <646520> Tj 1 0 0 1 159.84 367.68 Tm <70656E616CA164616465732C20> Tj 1 0 0 1 226.56 367.20 Tm <6375616E646F20> Tj 1 0 0 1 262.56 367.20 Tm <6C617320> Tj 1 0 0 1 277.92 367.20 Tm <6D69736D617320> Tj 1 0 0 1 313.92 367.20 Tm <736520> Tj 1 0 0 1 327.36 367.20 Tm <726566696572656E20> Tj 1 0 0 1 364.32 368.64 Tm <706F7220> Tj 1 0 0 1 381.60 367.68 Tm <656A656D706C6F20> Tj 1 0 0 1 420.00 367.68 Tm <616C20> Tj 1 0 0 1 431.52 367.68 Tm <696E63756D706C696DA1656E746F20> Tj 1 0 0 1 501.12 368.16 Tm <6465> Tj 0.48 Tc 1 0 0 1 96.48 355.68 Tm <706C617A6F7320> Tj 1 0 0 1 126.24 354.72 Tm <6F20> Tj 1 0 0 1 134.88 354.72 Tm <6E6976656C657320> Tj 1 0 0 1 167.52 354.72 Tm <646520> Tj 1 0 0 1 181.92 355.68 Tm <70726F647563636AF36E20> Tj 1 0 0 1 233.76 354.72 Tm <6D696E65726120> Tj 1 0 0 1 267.36 355.68 Tm <286164ED63756C6F20> Tj 1 0 0 1 306.24 355.20 Tm <333820> Tj 1 0 0 1 320.16 355.20 Tm <64656C54554F20> Tj 1 0 0 1 358.56 355.20 Tm <646520> Tj 1 0 0 1 372.96 355.68 Tm <6C6120> Tj 1 0 0 1 384.00 355.68 Tm <4C657920> Tj 1 0 0 1 401.76 355.68 Tm <47656E6572616C20> Tj 1 0 0 1 439.20 355.68 Tm <646520> Tj 1 0 0 1 453.60 355.68 Tm <6C756C696E65726961292E> Tj 0.48 Tc 1 0 0 1 88.32 330.72 Tm <312E332E322E20> Tj 1 0 0 1 122.40 330.72 Tm <6F626C696F61746F72696564616420> Tj 1 0 0 1 199.68 330.72 Tm <648020> Tj 1 0 0 1 215.04 330.72 Tm Tj 1 0 0 1 252.96 330.72 Tm <6C6120> Tj 1 0 0 1 264.48 330.72 Tm <746F74616CA164616420> Tj 1 0 0 1 312.48 331.20 Tm <646520> Tj 1 0 0 1 327.84 331.20 Tm <6C6F7320> Tj 1 0 0 1 344.64 331.20 Tm <696E6F7265736F7320> Tj 1 0 0 1 389.76 331.68 Tm <7620> Tj 1 0 0 1 398.88 331.68 Tm <7265637572736F7320> Tj 1 0 0 1 444.96 331.68 Tm <64656C20> Tj 1 0 0 1 463.20 331.68 Tm <45737461646F2E> Tj 0.48 Tc 1 0 0 1 87.84 306.24 Tm <612920> Tj 1 0 0 1 106.08 306.24 Tm <4C6120> Tj 1 0 0 1 120.00 306.24 Tm <4E6F726D6174A1766964616420> Tj 1 0 0 1 190.56 306.24 Tm <6F7264656E6120> Tj 1 0 0 1 229.44 306.72 Tm <6C6120> Tj 1 0 0 1 241.44 306.72 Tm Tj 1 0 0 1 288.96 306.72 Tm <646520> Tj 1 0 0 1 304.32 306.72 Tm <6C6120> Tj 1 0 0 1 315.84 306.72 Tm <746F74616CA164616420> Tj 1 0 0 1 363.84 307.20 Tm <648020> Tj 1 0 0 1 379.20 307.20 Tm <6C6F7320> Tj 1 0 0 1 396.48 307.20 Tm <696E6F7265736F7320> Tj 1 0 0 1 441.60 307.20 Tm <7620> Tj 1 0 0 1 450.72 307.68 Tm <7265637572736F7320> Tj 1 0 0 1 495.84 307.68 Tm <64656C> Tj 0.48 Tc 1 0 0 1 106.08 294.24 Tm <45737461646F2E> Tj 0.48 Tc 1 0 0 1 87.36 270.24 Tm <54616C20> Tj 1 0 0 1 107.04 270.72 Tm <7920> Tj 1 0 0 1 118.08 270.24 Tm <636F6D6F20> Tj 1 0 0 1 147.36 270.24 Tm <667565726120> Tj 1 0 0 1 176.64 270.24 Tm <6D656E63696F6E61646F20> Tj 1 0 0 1 236.64 270.24 Tm <636F6E20> Tj 1 0 0 1 258.24 270.24 Tm <6F63617369F36E20> Tj 1 0 0 1 297.60 270.72 Tm <64656C20> Tj 1 0 0 1 316.32 270.72 Tm <616EE16C6973697320> Tj 1 0 0 1 354.24 270.72 Tm <646520> Tj 1 0 0 1 371.52 271.20 Tm <6C6120> Tj 1 0 0 1 384.96 271.20 Tm <696E636C757369F36E20> Tj 1 0 0 1 429.12 271.20 Tm <646520> Tj 1 0 0 1 446.40 271.20 Tm <6C617320> Tj 1 0 0 1 464.16 271.20 Tm <6163746976696461646573> Tj 0.48 Tc 1 0 0 1 88.32 257.76 Tm <636F6D706C656D656E7461726961732C20> Tj 1 0 0 1 172.32 258.24 Tm <6C6120> Tj 1 0 0 1 187.20 258.24 Tm <696E636C757369F36E20> Tj 1 0 0 1 232.80 258.24 Tm <646520> Tj 1 0 0 1 251.04 258.24 Tm <696E677265736F7320> Tj 1 0 0 1 294.24 258.24 Tm <61646963696F6E616C657320> Tj 1 0 0 1 348.96 258.72 Tm <616C20> Tj 1 0 0 1 363.84 258.72 Tm <496D70756573746F20> Tj 1 0 0 1 412.80 259.20 Tm <6120> Tj 1 0 0 1 425.76 259.20 Tm <6C6120> Tj 1 0 0 1 440.16 259.20 Tm <52656E746120> Tj 1 0 0 1 472.80 259.20 Tm <726573706F6E6465> Tj 0.48 Tc 1 0 0 1 88.32 245.76 Tm <646972656374616D656E746520> Tj 1 0 0 1 148.32 245.76 Tm <6120> Tj 1 0 0 1 156.96 245.76 Tm <6C6F20> Tj 1 0 0 1 167.52 245.76 Tm <65737461626C656369646F20> Tj 1 0 0 1 220.32 246.72 Tm <706F7220> Tj 1 0 0 1 238.56 246.24 Tm <6C6120> Tj 1 0 0 1 248.64 246.24 Tm <436F6E73746974756369F36E20> Tj 1 0 0 1 306.24 246.72 Tm <506F6CED7469636120> Tj 1 0 0 1 339.36 246.72 Tm <64656C20> Tj 1 0 0 1 356.16 246.72 Tm <506572FA20> Tj 1 0 0 1 378.72 247.68 Tm <7920> Tj 1 0 0 1 386.88 246.72 Tm <6120> Tj 1 0 0 1 395.52 247.20 Tm <6CBF20> Tj 1 0 0 1 406.56 247.20 Tm <4C657920> Tj 1 0 0 1 424.80 247.20 Tm <64656C20> Tj 1 0 0 1 441.12 247.20 Tm <43616E6F6E> Tj 0.48 Tc 1 0 0 1 88.80 221.28 Tm <4F6273E9727665736520> Tj 1 0 0 1 138.24 222.72 Tm <7075657320> Tj 1 0 0 1 162.24 222.72 Tm 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1 426.24 210.72 Tm <6D696E65726F7320> Tj 1 0 0 1 465.60 210.72 Tm <6465626572E120> Tj 1 0 0 1 500.16 211.20 Tm <736572> Tj 0.48 Tc 1 0 0 1 88.80 197.28 Tm <636F6E736964657261646F20> Tj 1 0 0 1 144.48 198.24 Tm <7061726120> Tj 1 0 0 1 166.56 197.28 Tm <65666563746F7320> Tj 1 0 0 1 201.60 197.76 Tm <646520> Tj 1 0 0 1 216.00 197.76 Tm <6C6120> Tj 1 0 0 1 226.56 197.76 Tm <64657465726D696E616369F36E20> Tj 1 0 0 1 292.32 197.76 Tm <64656C20> Tj 1 0 0 1 308.16 197.76 Tm <63616E6F6E20> Tj 1 0 0 1 337.92 198.24 Tm <6D696E65726F2E> Tj 0.48 Tc 1 0 0 1 89.28 172.80 Tm <45616A6F20> Tj 1 0 0 1 112.80 172.80 Tm <657374617320> Tj 1 0 0 1 140.16 172.80 Tm <636F6E73696465726163696F6E657320> Tj 1 0 0 1 215.04 173.28 Tm <636C6172616D656E746520> Tj 1 0 0 1 274.56 173.28 Tm <736520> Tj 1 0 0 1 288.96 173.28 Tm <6F62736572796120> Tj 1 0 0 1 328.32 174.72 Tm <71756520> Tj 1 0 0 1 348.96 173.76 Tm <656C20> Tj 1 0 0 1 361.92 174.24 Tm <5265676C616D656E746F20> Tj 1 0 0 1 419.52 174.24 Tm <646520> Tj 1 0 0 1 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rnnera. Asi pues, cualquier donacin efectuada porun Titular de la Adividad lvinera a favor del Estado constituye sin duda alguna un ingresorelacionado a dicha adividad, motivo por el cual no se llega a coprender por qu no formaparte del cano.- Aquellos ngresos que provengan del pago del Impuesto Generl a las ventas quese genere como consecuencia de operaciones que realicen los proveedores de losTitulares de la Actvidad Minera en opeEciones realzadas con ellos. Asi por ejemplosi un proveedor de servicios de investigacin presta servicios a un Titular de la Adividadlvlinera, el lmpuesto Generl a las Ventas que sta ltima pague por dicho servicio (por efedode la traslacin econmca) y que es obligacin tributaria del proveedor debe ser consideradadentro de los ingresos obtenidos por el Estado como consecuencia de la actividad minera.- Aquellos ingresos provenientes del pago del Impuesto Selectvo al consumo que segenere como consecuencia de operaciones que relizan por ejemplo los proveedores decombustible con los vehiculos utilizados en la actividad minera.- Aquellos ngresos prcvenentes de los derechos anclarios que deban pagar lostitulares de las adividades mineras por la importacin de bienes necesarios para el desarrollode sus labores,- Aquellos ingresos que deben ser abonados por el Titular de la Actvdad Mnera porconcepto de penaldades, cuando las mismas se refieren por ejemplo al incumplimento deplazos o niveles de produccjn minera (adculo 38 delTUO de la Ley General de lulineria).1.3.2. oblioatoriedad d nclur la totaldad de los inoresos v recursos del Estado.a) La Normatvidad ordena la nclusin de la totaldad d los inoresos v recursos delEstado.Tal y como fuera mencionado con ocasin del anlisis de la inclusin de las actividadescomplementarias, la inclusin de ingresos adicionales al Impuesto a la Renta respondedirectamente a lo establecido por la Constitucin Poltica del Per y a l Ley del CanonObsrvese pues que, la generalidad de la norma constitucional y legal permite considerar quetodo aquel ingreso generado por la explotacin de los recursos naturales mineros deber serconsiderado para efectos de la determinacin del canon minero.Eajo estas consideraciones claramente se obserya que el Reglamento de la Ley del canon 4nero, atenta contra el Principio de Prirnaca de ]a Constitucin Poltica del Per y, aderns,contra el Principio de Legalidad, recogidos por los atculos 51 y 138 de la constitucin Politica I Per, en los cuales se establece que l costitucin y la Ley prevalece sobre cualquer reglamentaria. La Doctrna reconoce la inclusn de la totalidad de los noresos v rcursos delEstado. 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176.16 443.04 Tm <766F6CE174A16C657320> Tj 1 0 0 1 214.08 444.00 Tm <706F73A1626C65732E20> Tj 1 0 0 1 257.28 443.04 Tm <457320> Tj 1 0 0 1 271.68 443.04 Tm <6F6F7220> Tj 1 0 0 1 291.84 443.04 Tm <6573746120> Tj 1 0 0 1 316.32 443.04 Tm <72617AF36E2E20> Tj 1 0 0 1 350.88 443.04 Tm <64756520> Tj 1 0 0 1 372.96 443.04 Tm <6C6120> Tj 1 0 0 1 385.44 443.04 Tm <534E4D504520> Tj 1 0 0 1 425.28 443.04 Tm <686120> Tj 1 0 0 1 441.12 443.04 Tm <6F726F6F756573746F20> Tj 1 0 0 1 495.36 443.04 Tm <647565> Tj 0.00 Tc 1 0 0 1 142.56 431.04 Tm <656C20> Tj 1 0 0 1 156.00 431.04 Tm <43616E6F6E20> Tj 1 0 0 1 191.52 431.04 Tm <4D696E65726F20> Tj 1 0 0 1 230.88 431.04 Tm <73656120> Tj 1 0 0 1 252.48 431.04 Tm <656E74A16520> Tj 1 0 0 1 283.68 431.04 Tm <656C20> Tj 1 0 0 1 296.64 431.04 Tm <336F6F2F6F20> Tj 1 0 0 1 325.44 431.04 Tm <616C20> Tj 1 0 0 1 338.40 431.04 Tm <356F6F2F6F20> Tj 1 0 0 1 367.20 431.04 Tm <6F65726F20> Tj 1 0 0 1 395.04 431.04 Tm <646520> Tj 1 0 0 1 411.84 431.04 Tm <746F646F7320> Tj 1 0 0 1 444.00 431.04 Tm <6C6F7320> Tj 1 0 0 1 462.72 431.04 Tm <696D70756573746F73> Tj 0.00 Tc 1 0 0 1 142.56 419.04 Tm <6F756520> Tj 1 0 0 1 164.16 419.04 Tm <6F61646120> Tj 1 0 0 1 192.48 419.04 Tm <6C6120> Tj 1 0 0 1 204.96 419.04 Tm <2C6EA16E6572ED612C20> Tj 1 0 0 1 249.60 419.04 Tm <696E636C75A1646F7320> Tj 1 0 0 1 298.08 418.56 Tm <656C20> Tj 1 0 0 1 309.60 419.04 Tm <666E20> Tj 1 0 0 1 324.00 418.56 Tm <6F756567746F20> Tj 1 0 0 1 361.44 419.04 Tm <6420> Tj 1 0 0 1 371.04 419.04 Tm <496120> Tj 1 0 0 1 383.52 419.04 Tm <52656E746120> Tj 1 0 0 1 416.64 419.04 Tm <646520> Tj 1 0 0 1 432.48 419.04 Tm <6C6F7320> Tj 1 0 0 1 450.72 419.04 Tm <74726162616961646F726573> Tj 0.00 Tc 1 0 0 1 143.04 407.04 Tm <646520> Tj 1 0 0 1 162.24 407.04 Tm <6C617320> Tj 1 0 0 1 183.84 407.04 Tm <65746E6F726567617320> Tj 1 0 0 1 239.52 407.04 Tm <6D696E657261672E20> Tj 1 0 0 1 290.40 407.04 Tm <6C6F7320> Tj 1 0 0 1 312.00 407.04 Tm <6172646E63656C656720> Tj 1 0 0 1 367.68 407.04 Tm <7620> Tj 1 0 0 1 380.16 407.04 Tm <656C20> Tj 1 0 0 1 396.00 407.04 Tm <66726E6F756567746F20> Tj 1 0 0 1 452.64 407.04 Tm <73656C65637469766F20> Tj 1 0 0 1 504.96 407.04 Tm <616C> Tj 0.00 Tc 1 0 0 1 143.04 394.56 Tm <436F6E73756D6F2C20> Tj 1 0 0 1 196.32 394.56 Tm <656E74726520> Tj 1 0 0 1 227.52 394.56 Tm <6F74726F732E20> Tj 1 0 0 1 260.64 394.56 Tm <74616C20> Tj 1 0 0 1 277.44 394.56 Tm <636F6D6F20> Tj 1 0 0 1 308.16 394.56 Tm <736520> Tj 1 0 0 1 323.04 394.56 Tm <7365F1616C6120> Tj 1 0 0 1 359.52 395.04 Tm <656E20> Tj 1 0 0 1 375.36 395.04 Tm <6C6120> Tj 1 0 0 1 388.80 395.04 Tm <636F6E737469747563A1F36E20> Tj 1 0 0 1 456.00 395.04 Tm <506F6CED74A163613A20> Tj 1 0 0 1 501.60 399.36 Tm <22456C> Tj 0.00 Tc 1 0 0 1 143.52 383.04 Tm <43616E6F6E20> Tj 1 0 0 1 180.00 382.56 Tm <657320> Tj 1 0 0 1 196.32 382.56 Tm <496120> Tj 1 0 0 1 210.72 384.96 Tm <706172FC6369706163A1F36E20> Tj 1 0 0 1 282.24 382.56 Tm <616465637561646120> Tj 1 0 0 1 335.52 382.56 Tm <64656C20> Tj 1 0 0 1 356.64 383.04 Tm <746F74616C20> Tj 1 0 0 1 385.44 383.04 Tm <646520> Tj 1 0 0 1 403.20 383.04 Tm <6C6F7320> Tj 1 0 0 1 423.36 383.04 Tm Tj 1 0 0 1 472.32 382.56 Tm <7620> Tj 1 0 0 1 482.40 383.04 Tm <72656E746173> Tj 0.00 Tc 1 0 0 1 143.04 371.04 Tm <6F6274656E69646F7320> Tj 1 0 0 1 195.36 372.96 Tm <706F7220> Tj 1 0 0 1 215.52 371.04 Tm <656C20> Tj 1 0 0 1 227.52 371.04 Tm <45737461646F20> Tj 1 0 0 1 264.48 370.56 Tm <656E20> Tj 1 0 0 1 279.36 371.04 Tm <6C6120> Tj 1 0 0 1 291.84 371.04 Tm <6578706C6F74646369F36E20> Tj 1 0 0 1 352.80 371.04 Tm <646520> Tj 1 0 0 1 367.68 371.04 Tm <6C6F7320> Tj 1 0 0 1 384.96 371.04 Tm <7265637572676F7320> Tj 1 0 0 1 431.04 371.04 Tm <6E61747572616C65732761> Tj 0.48 Tc 1 0 0 1 89.28 335.04 Tm <636F6D6F20> Tj 1 0 0 1 119.04 336.00 Tm <706F6472E120> Tj 1 0 0 1 148.32 335.04 Tm <616476657274697273652C20> Tj 1 0 0 1 200.16 335.04 Tm <6C6120> Tj 1 0 0 1 212.64 336.00 Tm <70726F70696120> Tj 1 0 0 1 244.80 335.04 Tm <736F63696564616420> Tj 1 0 0 1 288.96 335.04 Tm <4E6163696F6E616C20> Tj 1 0 0 1 330.24 335.04 Tm <646520> Tj 1 0 0 1 346.08 335.04 Tm <6C59696E6572ED612C20> Tj 1 0 0 1 385.92 335.04 Tm <50657472F36C656F20> Tj 1 0 0 1 426.72 336.00 Tm <7920> Tj 1 0 0 1 436.80 335.04 Tm <456E657267ED612C20> Tj 1 0 0 1 477.12 335.04 Tm <657320> Tj 1 0 0 1 491.04 335.04 Tm <646520> Tj 1 0 0 1 506.88 335.52 Tm <6C61> Tj 0.48 Tc 1 0 0 1 89.76 324.00 Tm <706F73696369F36E20> Tj 1 0 0 1 130.08 324.00 Tm <706F7220> Tj 1 0 0 1 150.24 323.04 Tm <6C6120> Tj 1 0 0 1 163.20 323.04 Tm <6375616C2C20> Tj 1 0 0 1 189.60 323.04 Tm <656C20> Tj 1 0 0 1 203.04 323.04 Tm <63616E6F6E20> Tj 1 0 0 1 235.68 323.04 Tm <6D696E65726F20> Tj 1 0 0 1 272.16 323.04 Tm <6C6567616C6D656E746520> Tj 1 0 0 1 325.44 323.04 Tm <6465626520> Tj 1 0 0 1 352.80 323.04 Tm <616C63616E7A61722C20> Tj 1 0 0 1 397.92 323.04 Tm <696E636C757369766520> Tj 1 0 0 1 441.60 323.04 Tm <6C6F7320> Tj 1 0 0 1 459.36 323.04 Tm <696E677265736F7320> Tj 1 0 0 1 500.64 323.04 Tm <64654C> Tj 0.48 Tc 1 0 0 1 89.28 311.04 Tm <476F626965726E6F20> Tj 1 0 0 1 132.96 311.04 Tm <43656E7472616C20> Tj 1 0 0 1 169.44 312.00 Tm <70657263696269646F7320> Tj 1 0 0 1 218.40 311.52 Tm <706F7220> Tj 1 0 0 1 237.60 310.56 Tm <656C20> Tj 1 0 0 1 249.60 310.56 Tm <496D70756573746F20> Tj 1 0 0 1 296.16 311.04 Tm <6120> Tj 1 0 0 1 306.24 311.04 Tm <6C6120> Tj 1 0 0 1 318.24 311.04 Tm <52656E746120> Tj 1 0 0 1 347.52 312.00 Tm <71756520> Tj 1 0 0 1 368.16 312.00 Tm <677261766120> Tj 1 0 0 1 398.40 311.04 Tm <6C617320> Tj 1 0 0 1 414.72 311.04 Tm <72656E74617320> Tj 1 0 0 1 447.36 312.00 Tm <7061676164617320> Tj 1 0 0 1 488.16 312.00 Tm <706F7220> Tj 1 0 0 1 506.88 311.04 Tm <6C61> Tj 0.48 Tc 1 0 0 1 89.76 299.04 Tm <6D696E65726120> Tj 1 0 0 1 122.40 298.56 Tm <6120> Tj 1 0 0 1 131.04 298.56 Tm <73757320> Tj 1 0 0 1 148.32 298.56 Tm <74726162616A61646F7265732C20> Tj 1 0 0 1 210.24 299.04 Tm <6C6F7320> Tj 1 0 0 1 225.60 298.56 Tm <6465726563686F7320> Tj 1 0 0 1 268.32 298.56 Tm <6172616E63656C6172696F732C20> Tj 1 0 0 1 326.88 299.04 Tm <656C20> Tj 1 0 0 1 337.92 299.04 Tm <496D70756573746F20> Tj 1 0 0 1 382.56 299.04 Tm <53656C65637469766F20> Tj 1 0 0 1 425.28 299.04 Tm <616C20> Tj 1 0 0 1 435.84 299.04 Tm <436F6E73756D6F2C20> Tj 1 0 0 1 482.88 299.04 Tm <654C632E> Tj 0.48 Tc 1 0 0 1 90.24 275.04 Tm <312E332E332E20> Tj 1 0 0 1 124.80 275.04 Tm <436F6E636C7573A16F6E657320> Tj 1 0 0 1 192.96 275.04 Tm <6120> Tj 1 0 0 1 202.56 275.04 Tm <6C6120> Tj 1 0 0 1 214.56 275.04 Tm Tj 1 0 0 1 262.56 275.04 Tm <646520> Tj 1 0 0 1 277.44 275.04 Tm <6C6F7320> Tj 1 0 0 1 294.72 275.04 Tm <696E6F7265736F7320> Tj 1 0 0 1 339.36 275.04 Tm <7620> Tj 1 0 0 1 348.48 275.04 Tm <7265637572736F7320> Tj 1 0 0 1 394.08 275.04 Tm <64656C20> Tj 1 0 0 1 412.80 275.04 Tm <45737461646F2E> Tj 0.48 Tc 1 0 0 1 89.28 251.04 Tm <54656E69656E646F20> Tj 1 0 0 1 134.40 251.04 Tm <656E20> Tj 1 0 0 1 149.76 251.04 Tm <6375656E746120> Tj 1 0 0 1 184.32 251.04 Tm <6C6F20> Tj 1 0 0 1 196.32 251.04 Tm <616E616C697A61646F2C20> Tj 1 0 0 1 246.24 251.04 Tm <726573706563746F20> Tj 1 0 0 1 287.52 251.04 Tm <6120> Tj 1 0 0 1 298.08 251.04 Tm <6C6120> Tj 1 0 0 1 310.08 251.04 Tm <696E636C7573A1F36E20> Tj 1 0 0 1 351.84 251.04 Tm <646520> Tj 1 0 0 1 367.20 251.04 Tm <6C6F7320> Tj 1 0 0 1 384.00 251.52 Tm <696E677265736F7320> Tj 1 0 0 1 425.28 251.04 Tm <6573746174616C657320> Tj 1 0 0 1 468.96 252.48 Tm <67656E657261646F73> Tj 0.48 Tc 1 0 0 1 89.76 238.56 Tm <636F6D6F20> Tj 1 0 0 1 116.64 238.56 Tm <636F6E73656375656E63696120> Tj 1 0 0 1 178.08 239.04 Tm <646520> Tj 1 0 0 1 192.96 239.04 Tm <6C617320> Tj 1 0 0 1 208.32 238.56 Tm <6164697669646164657320> Tj 1 0 0 1 260.64 238.56 Tm <636F6D706C656D656E7461726A617320> Tj 1 0 0 1 338.40 239.04 Tm <6120> Tj 1 0 0 1 347.52 239.04 Tm <6C6120> Tj 1 0 0 1 358.08 239.04 Tm <616469766964616420> Tj 1 0 0 1 400.80 239.04 Tm <6D696E6572612C20> Tj 1 0 0 1 438.24 240.00 Tm <706F64656D6F7320> Tj 1 0 0 1 480.96 239.04 Tm <636F6E636C756972> Tj 0.96 Tc 1 0 0 1 90.24 226.56 Tm <7365F1BF6C616E646F20> Tj 1 0 0 1 136.80 228.00 Tm <7175653A> Tj 0.48 Tc 1 0 0 1 108.00 203.04 Tm <4C6120> Tj 1 0 0 1 122.88 203.04 Tm <6E6F726D6120> Tj 1 0 0 1 155.52 203.04 Tm <7265676C616D656E746172696120> Tj 1 0 0 1 221.28 203.04 Tm <646520> Tj 1 0 0 1 237.12 203.04 Tm <6C6120> Tj 1 0 0 1 249.60 203.04 Tm <4C657920> Tj 1 0 0 1 268.80 203.04 Tm <64656C20> Tj 1 0 0 1 286.56 203.04 Tm <6361A16F6E20> Tj 1 0 0 1 317.76 203.04 Tm <6D696E65726F20> Tj 1 0 0 1 352.80 203.04 Tm <686120> Tj 1 0 0 1 367.68 203.04 Tm <63697263756E73637269746F20> Tj 1 0 0 1 423.36 203.52 Tm <6C6120> Tj 1 0 0 1 435.36 203.04 Tm <64657465726D696EBF6369F36E20> Tj 1 0 0 1 501.60 203.52 Tm <64654C> Tj 0.48 Tc 1 0 0 1 108.00 190.56 Tm <63616E6F6E20> Tj 1 0 0 1 139.68 190.56 Tm <6D696E65726F20> Tj 1 0 0 1 175.20 190.56 Tm <616C20> Tj 1 0 0 1 188.64 190.56 Tm <3530302F3020> Tj 1 0 0 1 214.56 190.56 Tm <64656C20> Tj 1 0 0 1 233.28 190.56 Tm <496D70756573746F20> Tj 1 0 0 1 280.32 190.56 Tm <6120> Tj 1 0 0 1 291.36 190.56 Tm <6C6120> Tj 1 0 0 1 304.32 190.56 Tm <52656E746120> Tj 1 0 0 1 334.56 191.52 Tm <71756520> Tj 1 0 0 1 356.64 191.52 Tm <706167616E20> Tj 1 0 0 1 389.28 191.04 Tm <6C6F7320> Tj 1 0 0 1 406.56 191.04 Tm <746974756C6172657320> Tj 1 0 0 1 447.84 191.04 Tm <646520> Tj 1 0 0 1 464.16 191.04 Tm <6C6120> Tj 1 0 0 1 476.64 191.04 Tm <616374697669646164> Tj 0.48 Tc 1 0 0 1 108.48 178.56 Tm <6D696E65726120> Tj 1 0 0 1 141.60 179.52 Tm <706F7220> Tj 1 0 0 1 159.36 178.56 Tm <6C6120> Tj 1 0 0 1 169.92 178.56 Tm <6578706C6F74616369F36E20> Tj 1 0 0 1 223.20 178.56 Tm <646520> Tj 1 0 0 1 237.60 178.56 Tm <6C6F7320> Tj 1 0 0 1 252.96 178.56 Tm <7265637572736F7320> Tj 1 0 0 1 293.28 178.56 Tm <6D696E6572616C65732C20> Tj 1 0 0 1 341.28 178.56 Tm <73696E20> Tj 1 0 0 1 356.64 178.56 Tm <74656E657220> Tj 1 0 0 1 383.52 179.52 Tm <70726573656E746520> Tj 1 0 0 1 425.28 180.00 Tm <71756520> Tj 1 0 0 1 444.96 179.04 Tm <656C63616E6F6E20> Tj 1 0 0 1 484.80 179.04 Tm <6D696E65726F> Tj 0.48 Tc 1 0 0 1 108.00 166.08 Tm <736520> Tj 1 0 0 1 122.88 166.08 Tm <6465626520> Tj 1 0 0 1 149.28 166.08 Tm <64657465726D696E617220> Tj 1 0 0 1 203.04 166.56 Tm <6D617320> Tj 1 0 0 1 226.56 166.08 Tm <626965A12C20> Tj 1 0 0 1 252.96 166.56 Tm <636FF1666F726D6520> Tj 1 0 0 1 300.00 166.56 Tm <6C6F20> Tj 1 0 0 1 312.48 166.56 Tm <646973706F6E6520> Tj 1 0 0 1 351.84 166.56 Tm <6C6120> Tj 1 0 0 1 364.32 166.56 Tm <436F6E73746974756369F36E20> Tj 1 0 0 1 423.84 166.56 Tm <506F6CED7469636120> Tj 1 0 0 1 459.36 167.52 Tm <7920> Tj 1 0 0 1 469.92 166.56 Tm <6C6120> Tj 1 0 0 1 482.40 167.04 Tm <4C657920> Tj 1 0 0 1 502.08 167.04 Tm <64656C> Tj 0.48 Tc 1 0 0 1 108.48 154.08 Tm <43BF6E6F6E2C20> Tj 1 0 0 1 144.00 154.56 Tm <736F62726520> Tj 1 0 0 1 173.76 154.56 Tm <496120> Tj 1 0 0 1 186.24 154.56 Tm <746F74616C6964616420> Tj 1 0 0 1 230.40 154.56 Tm <646520> Tj 1 0 0 1 247.20 154.56 Tm <6C6F7320> Tj 1 0 0 1 264.48 154.56 Tm <696E677265736F7320> Tj 1 0 0 1 305.76 155.52 Tm <67656E657261646F7320> Tj 1 0 0 1 357.12 155.52 Tm <706F7220> Tj 1 0 0 1 376.80 155.04 Tm <6C6120> Tj 1 0 0 1 389.28 155.04 Tm <652F706C6F74616372F36E20> Tj 1 0 0 1 445.44 155.04 Tm <646520> Tj 1 0 0 1 461.76 155.04 Tm <6C6F7320> Tj 1 0 0 1 479.04 155.04 Tm <7265637572736F73> Tj 0.48 Tc 1 0 0 1 108.48 142.08 Tm <6D696E65726F732C20> Tj 1 0 0 1 150.72 142.08 Tm <6C6F20> Tj 1 0 0 1 162.24 143.04 Tm <71756520> Tj 1 0 0 1 182.88 142.08 Tm <656E20> Tj 1 0 0 1 198.24 142.08 Tm <756E20> Tj 1 0 0 1 213.60 142.08 Tm <73656E7469646F20> Tj 1 0 0 1 250.08 143.04 Tm <67656E6572616C2C20> Tj 1 0 0 1 289.92 142.08 Tm <636F6D7072656E646520> Tj 1 0 0 1 343.20 142.56 Tm <6C6120> Tj 1 0 0 1 354.72 142.56 Tm <746F74616C6964616420> Tj 1 0 0 1 397.44 142.56 Tm <646520> Tj 1 0 0 1 412.80 142.56 Tm <6C6F7320> Tj 1 0 0 1 429.60 143.04 Tm <696E677265736F7320> Tj 1 0 0 1 469.92 143.52 Tm <67656E657261646F73> Tj 0.48 Tc 1 0 0 1 108.96 131.04 Tm <706F7220> Tj 1 0 0 1 125.76 130.08 Tm <656C20> Tj 1 0 0 1 136.80 130.56 Tm <457374BF646F20> Tj 1 0 0 1 169.44 131.04 Tm <70726F76656E69656E74657320> Tj 1 0 0 1 229.44 130.56 Tm Tj 1 0 0 1 243.84 130.56 Tm <6C6120> Tj 1 0 0 1 253.92 130.56 Tm <61637469766964616420> Tj 1 0 0 1 296.64 130.56 Tm <726869F16572612E> Tj 0.48 Tc 1 0 0 1 108.96 106.08 Tm <4E6F20> Tj 1 0 0 1 124.32 106.08 Tm <736F6C616D656E746520> Tj 1 0 0 1 173.28 106.56 Tm <656C20> Tj 1 0 0 1 184.80 106.56 Tm <496D70756573746F20> Tj 1 0 0 1 231.36 106.56 Tm <6120> Tj 1 0 0 1 240.96 106.56 Tm <6C6120> Tj 1 0 0 1 252.48 106.56 Tm <52656E746120> Tj 1 0 0 1 282.24 107.04 Tm <707565646520> Tj 1 0 0 1 312.96 106.56 Tm <636F6E7374697475697220> Tj 1 0 0 1 356.16 111.84 Tm <22494E475245534F5320> Tj 1 0 0 1 411.84 107.04 Tm <5920> Tj 1 0 0 1 422.40 107.04 Tm <52454E54415320> Tj 1 0 0 1 462.24 107.04 Tm <4F4254454E49444F53> Tj 0.48 Tc 1 0 0 1 108.96 94.08 Tm <506F5220> Tj 1 0 0 1 132.00 94.08 Tm <454C20> Tj 1 0 0 1 146.88 94.08 Tm <45535441444F2220> Tj 1 0 0 1 192.00 94.08 Tm <73696E6F20> Tj 1 0 0 1 214.56 94.08 Tm <74616D6269E96E20> Tj 1 0 0 1 254.88 94.08 Tm <6F74726F7320> Tj 1 0 0 1 281.76 94.08 Tm 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En efecto, diversos autores consideran la viabilidad de fadeterminacin del canon minero en forma adicional, sobre ingresos distintos al Impuesto a lRent, los cuales precisan lo sguiete:"SOCIEDAD NACIONAL DE MINERTA PETROLEO Y ENERoIAINFORME QUITTCENALo9DICIEMBRE TI _ 2OO4CANON MII'IEROQu se puede hacer para tnejorcr lot ingresos por Canon?Como hemos vstq el canon coffesponde al 50qo del Ipuesto a la Renta, es decr,s por algn motivo una empresa minera no genera utilidades en un aodeterlinadq no paga Impuelo a la Renta ni 6anon. De otro ladq s en un buenao, una epresa genera altas utlidddes, entonces el monto del Impuesto a laRenta que pague ser altq inoementando asi el monto del canon.De esta manera el ngreso de las regones se vuelve muy voltil y pueden verseafectados. La experlenca y la teond econmca sugieren que los gobiernosregonales y locales, por el contrarA deberkn recuftr a las fuentes de ingresomenos voltles posbles. Es oor esta razn. due la SNMPE ha oroouesto dueel Canon Minero sea ente el 3oo/o al 5oo/o oero de todos los impuestosoue oada la ,nnera, includos el fn ouegto d Ia Renta de los trabaiadoresde las etnoregas minerag. los ardnceleg v el frnouegto selectivo alConsumo, entre otros. tal como se seala en la constitucn Poltca: "ElCanon es Ia parcipacn adecuada del total de los noresos v rentasobtenidos por el Estado en la explotdcin de los recurgos naturales'acomo podr advertirse, la propia sociedad Nacional de lYinera, Petrleo y Energa, es de laposicin por la cual, el canon minero legalmente debe alcanzar, inclusive los ingresos deLGobierno Central percibidos por el Impuesto a la Renta que grava las rentas pagadas por laminera a sus trabajadores, los derechos arancelarios, el Impuesto Selectivo al Consumo, eLc.1.3.3. Conclusones a la nclusn de los inoresos v recursos del Estado.Teniendo en cuenta lo analizado, respecto a la inclusn de los ingresos estatales generadoscomo consecuencia de las adividades complementarjas a la adividad minera, podemos concluirselando que: La norma reglamentaria de la Ley del caon minero ha circunscrito la determincin deLcanon minero al 500/0 del Impuesto a la Renta que pagan los titulares de la actividadminera por la explotacin de los recursos minerales, sin tener presente que elcanon minerose debe determinar mas bie, coforme lo dispone la Constitucin Poltica y la Ley delCnon, sobre Ia totalidad de los ingresos generados por la e/plotacrn de los recursosmineros, lo que en un sentido general, comprende la totalidad de los ingresos generadospor el Estdo provenientes e la actividad rhiera.No solamente el Impuesto a la Renta puede constituir "INGRESOS Y RENTAS OBTENIDOSPoR EL ESTADO" sino tambin otros trbutos como el Impuesto General a las Ventas, elhpuesto Selectivo al cosumo, los Derechos Arancelarios, las tasas e incluso otro tipo de 11 CALLE DE LA GRUZ DE PIEDRA N" 6'13 TELEFoNO; 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CANON MINERO ADELANTADOEl tema que a continuacin analizaremos ser el relativo a la transferencia tada de los fondosdel canon sus beneficiarios y los mecanismos de adelanto que tal como el Gobierno Centraluriliza, pueden ser extenddos para la entrega oportuna del Canon. 1,4.1. oDoftunidad de entreoa del Canon MneroHasta la modificcn efectuada por la Ley de Presupuesto Pblico 2007, el Canon lvlinero eraatribuido conforme a lo establecido por el artculo 7 del Reglamento de la Ley del canona, por locual el procedimiento era el siguiente:. Los 4inisterios de Energa y Minas y de Produccin, dentro de los 3 primeros meses delao, inforran al lvlinisterio de Economia y Finanzas respecto a los titulares, la ubicacindistrital del recurso explotado y su RIJC correspondiente, que durante el Ejercicio gravabledel ao anterior hayan realizado ctividades extradvas de recursos mneros. a '\.tculo 7.- En la .letennacin det porte det cnon que debe tEnsfedrc favor d los soberos10@16 y.eslonales, se segulr al cguonte ro@diento:a) Pa efecto del nonto del canan Mnerc (. ) provenienLes del Inpuesta a ta Rent, tos Mlneras de Energa y4inas y de tuaducan, dentro de las 3 (tres) Prinercs nen del ao, norna?n at MnBLeno de Ercnmla y Fnanzasrespecto a los tltuldres o conceslonarios o enpresaS ubccin dstrital del rccurco explatado y su Ruc canespondentelque durante el Ejerccto sravable del aa antenor hayan realzado ctivdades extrcctivas de rtures naturlet a nn deque denta de los 10 (dez) dias hbjles sguientes de rccbda ta nfanaon el lltnsbro 1e EQnom v Fnanzassolicte a la SuDeinendencia Nadonal de Adninistracin Triban ' SUNAT, bs non(os del InpEsta a ta Rentapaqada por dichos cantrbuyentes. 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Vr1.-*.r* Dentro de los 10 das hbiles siguientes de recibida la informacin por el 4inisterio deEconoma y Finanzas, se solicita a la SUNAT los montos dellmpuesto a la Renta pgado pordichos contrib!yentes,La SUNA, dentro de los 30 das hbiles siguientes a la fecha de vecimiento del plazo parapresentar la declaracin y efectuaf el pago de regularizacin del Impuesto a la Rentacorrespondiente al Ejercicio gravable del ao anterior, informar al lvlinistero de Economay Finanzas resecto a los rontos del Impuesto a la Renta que permitin calcular el montooet canon.Determinado el moto del lmpuesto a l Renta que constituye canon, se transfiere a losgobiernos locales y regionales hasta en 12 cuotas consecutivas mensuales. a partir clel messiguiente de haberse recibjdo la informaci de la Superintedencia Nacional deAdministracin Tributaria - SUNAT, . En la prctica, las cuotas pagadas por el Estado por concepto de canon 4inero vinierondistribuvndose a Dartir del mes de Junio de cada ao.Recientemente, ha entrado en vigencia la Ley de Presupuesto Pblco 2007s, la cual estableceque el canon minero que ser distribuido a partir del 2007, se someter al siguienteprocedimiento:. Los 4inisterios de Energa y lYinas y de Produccin, dentro de los 3 primeros meses del aoinforman al I\4inisterio de Economa y Finanzas respecto a los titula.es, ubicacin distrital delrecurso explotado y su RUC correspondiente, que durante el Ejercicio gravable del aoanterior hayan realizado actividades extractivas de recursos mineros.. El lYinisterio de Economa y Finanzas debe transferr a los gobiernos locales y regionalesdentro de los 60 das calendario despus de terminado el perodo de regularizacin delImpuesto a la Renta el canon que les corresponda.Este procedimiento de atribucin del canon a los gobiernos locales y regionales ha sidoseveramente cuestionado pues, hasta la fecha y conforme habr podido ser advertido durantela vigencia del procedimiento de tnsferencia en cuotas, el canon minero llegaba con unmportante retraso a su destino, situacin que no ha sido eliminada sino nicamenteamnguada por la modificcin que entr en vigencia/ tod vez que siempre elcanon correspondiente a un ejercico termina siendo atribudo a sus destnatarios alao siguiente, cuando lo ms lgico seria que, conforme las epresas mineras vantributando a la SUNAT (por ejemplo realizando pagos a cuenta del Impuesto a laRenta, pagando el Impuesto seledivo al Consumo, o liqudando los tributos que 5 "vIcsIMA 'EGUNDA. La tranlercncta .tet @non mnero lsqor' del Iouesto a l Rtt ser efectuadaoot et Misterio de Econo,fla v Finazas dentro de lot #enta 6Oi dat clen.t.o desDus determnado et oerodo de @ulanzactn det louesto ta Renta. onla cotespondlente a cadd gobiema rcgional a nundpalse deponbr en la cuenta exsEn(e para tal efea enSanco de ta Naciin. Las ntereses generadas en ests cuentas slo podrn ser uttlmdos para los nnes prclistos por el ao 2AA7, si exiese prablenas de regularzacidn, se proponda un cnnograna para ta ':nceladn de tos nontos carespandenes duanE et aa 2007." 13 3D u)- .? 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Retenciones de rentas de Cuarta y Quinta categora. Pagos a cuenta del lmpuesto a la Renta. Anticipo Adicional del Impuesto a Ia Renta' lmouesto TemDoral a los Activos Netos - ITAN. Sistema de Detracciones. Rgimen de Retenciones delIGV' Rgmen de Percepciones delIGV' Rgimen de Percepciones del IGV aplicable a las importacionesComo puede apreciarse, el Goberno Central cuenta con numerosos mecansmos quele permiten cobrar todo tpo de impuestos en forma anticipada, precisando que, s ecobro adelantado es excesivo, el contribuvente afectado tiene la posibilidad de utilizar dichosmontos como cfdito o inclusive solicitar la devolucin de los mismos.De este modo, es sostenible que si estos mecanismos existen y funcionan, tambin podrn seraplicables o podr crearse algn otro mecanismo Para efectos de rcalizar transferenciasadelantadas de canon minero a los Gobiernos Locales y Regionales atendiendo a que lasnecesidades son las mismas y la eficacia de tales sstemas ha sido reconocida y comprobada'Efectivamente. la transferencia tarda de los fondos a partir del ao siguiente de efectuada larecaudacin del Impuesto a la Renta por el Goberno central genera desfases temporales quecausan severos perjuicios a los Gobiernos Locales y Regionales, en tanto conllevan al retraso enla canalizacin de dichos fondos a las zonas a las cuales corresponde que sean destinadosEs ms, an con el reciente cambio y considerando que la transferencia ha sido realizadadentro del plazo de 60 dias calendario lueqo del perodo de regularizacin del Impuesto a laRenta, observamos que el fisco mismo no percibe tales ingresos recn hacia dicha fecha sinoque mas bien, durante todo el ao ha estado percibiendo ingresos por todo tipo de impuestos,provenientes de titulares o no de la atividad minera mes a mesEfectivamente, mientras los Gobiernos locales y regionales perciben el canon del ao 2006, amediados del ao 2007, ya desde enero de 2006, el Gobierno central percibia tales sumas'Sobre el particular, algunos autores consideran lo siguiente: "NorA o 2-2oofLOS PROBLEMAS DE LAS TRAIISFERENCIAS DEL CANON A LAg REGIONESY MUNICIPALIDADES CRUPO PROPUESTA CIUDADANA 14 CALLE DE LA CRIJZ DE PIEDRA N' 613 fELEFONO: 076-362233 _ FAX 076_364166CAJAMARCA - PERU- endstream endobj 145 0 obj 2757 endobj 146 0 obj << /Length 147 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj141 Do Q endstream endobj 147 0 obj 46 endobj 148 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj141 141 0 R >> /Subtype 144 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 140 0 R 146 0 R 142 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R 76 0 R 85 0 R 94 0 R 103 0 R 112 0 R 121 0 R 130 0 R 139 0 R 148 0 R ] /Count 16 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000869797 00000 n 140 9 0000812368 00000 n 0000812448 00000 n 0000846794 00000 n 0000866550 00000 n 0000866574 00000 n 0000869388 00000 n 0000869411 00000 n 0000869514 00000 n 0000869535 00000 n trailer << /Size 149 /Info 1 0 R /Root 13 0 R /Prev 812037 >> startxref 869975 %%EOF 149 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 150 0 obj << /Type /XObject /Subtype /Image /Name /Obj150 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 37636 >> stream 幚Z ]a-KaC'EԴ #x(r#Bc$,b!]_ȪU$"%&hJY+!#"1(DiV&EԲ  6!L M ]8DlGp9} w.";R'1# 65#2R A(p4uDIK("8D#Z XS8ɹEEaNT9ZB*,H2 >%0LRAPT9MI&(Y SFJB!lfa]T{m#qؘia[Gq0(BrGKBGL!-荥l8 ׆BXͯTЪ_ (El  [I,vP 빵&U<0@"?TP@!z#,p鑎Bxfr|9 #eE8 eDc4c("9*C $#qK*_ 3@ԲB"ߐqʪ,,eU_#ef"YUV>ϯ [X#ĜXLwa`6+_~:ϯxl)Du|v:#7;cFЈCsa1D$UUxkAGߐGGw"XUvxKz#m/c 81_ʀps}'S_D|ڲp J8Fj8 Q '#oG4T9C% P|DDNI_K{B~! ;mb"o,} Kbq/>I![,]-byCM#|sE|Djr(r14a< Y= =DpCVЅǑ$[#°@8"bwxP cB5׋ENr(aHeG(t" P GQL(x BJge)bq8@dcGfy8-"#Q/h.PDuEUP-I$G@ KCCxs.40\r1ݰLB ҏ#RA$ !h%V`tC](0XS!G0D$Q n`/h!#* K#f(? 1I%l0G@ 8c#<X@ݔ8a#B 3M Z.0A~M #ｸž6T5i-H,| aL# I cH&t j IpA FAatA wi3IR.Jt-%I$ZWNai4S#6JX:KJtJI:UҬ II*Tm%T*JIizXIҤ֒ZZUATT-ZT$IzHBTJu]$$RRTPJv!M%}gaMZED¥I I$I*A]WZKU֡AU$J*i&@T-RIV%`(̂%J*kT+Lgĝ $TKҥJk_*T2 $I$KUKPQ-ZIR$aT#ehm$֪X*]*JH1UѨ68J$%TJ"֒0DOO2a#Q #G:$3Hё$38FRTD"B$2vt32D:#Pj(AR`#"Jjv,"D|">5 B. 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Esto ocurre as porgue las empresas minerasregularizan el pago del mpuesto a la renk que les cotesponde por las utilidadesgeneradas en todo el aq entre marzo y abril del ao sguente. Por lo tanto, elmonto exacto del canon mnetu slo se conoce en abil, Luego, el CM se transfrerca los gobiernos lacales y regonales hasta en doce cuotas mensua/es, 1uales yconsecutivas, desde juno hasta mayo del ao subsguente,De esta manera, la regh receptora del canon recibe el ntegrc del monto que lecorrcsponde de acuerdo a leh slo al abo de 18 meset lo cudl na pdrece elmeca n ismo ms adecua do.EI mecansmo de dstrbucin del canon minero ha sdo fuertementecritiaado Dor las emDresas minerag. Dara atuienes esta demora en laEansferencia de los recuos puede ser fuente de conflictos, puegcontribuve a la Derceocn de due la emDresa mnera se lleva un recuoen fornd cotnua. ientras due la ooblacin debe egoerar mucho emoopara ver los benefrcios due trae la ac vidad mnera a su localdad.su DroDuegta es due el canon minero se transfeta nes a tnes. conformelas empresas van padando a la Sunat el ancipo del imouesto a Ia renta.2. EI cambo ntroducdo: Ia bansferencia de golpeLa decmo segunda dsposicn fnal de la Ley 28922 Ley de Presupuesto del sectorPblco del ao 2002 determina que el MEF efeduar la transferencia del canonminero dentro de los sesenta (60) das calendrio despus de temnado el pe.Ddode regu/a zacn del Impuesto a la Renta. Con esta dsposctn, el canon generadoen el ao 2006 y regularzado en aEo de 2002 ser transfe do a los gobemosregionales y locales en el mes de juno del presente aq en su totalidad y ya no en12 cuotas como hasta hoy (...)"Al respedo, Beatriz Bosa opinal "oportundad de las transferencas del canon rnerdUna egpen de t8 mesesEl proceso descrto tal como se lleva a cabo en la actualidad, mplica por su propanaturaleza un tenpo de espera hasta la entrega efectva de los recursos que, aojos de los benefcaro, puede resultar excesvq lledando a haber un desfasede un ao v medo entre el pado de los adelantos del Impuesto a la Rentade tercera catedora por oarte de las comoaas ineras v Ia dstrbucinefectiva del canon a los dobenos locales v redionales.Las emprcsas pagan mensualmente a SUNAT adelantos del Impuesto a la Renta detercera categoa y recin entre tuarzo y abrl del ao sguiente regularizan el pagototal del puestq una vez dprueban sus -.stados fnancieros y determnan susutldades. T "BOZA D805. Beahiz. Op. Cit. P9.40 CALLE DE LA CRUZ DE PIEDRA N'613 TELEFONo: 076-362233 - FAX 076 364166CAJAMARCA. 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Tj 1 0 0 1 317.28 17.76 Tm <2D20> Tj 1 0 0 1 323.04 16.32 Tm <50455255> Tj ET endstream endobj 161 0 obj 20046 endobj 162 0 obj << /Length 163 0 R >> stream an-t 4*/;L g'."*t-t/L Vryt r,-r** El adelanto del Impuesto a la Renta pagado dunnte el ao por las empresas setransfiere como canon mnerc a los goblernos locales y egionales rccn a paftr dejuno del ao sguiente y a veces a paftr de julA en otras palabras hasta 18 esesEsto se debe a gue las compaas presentan su declaacn jurada anual entremarzo y abrl del ao sguente a cuando se generan las utldades. Un mes despusel MEF cuenta con informacn rea/ acerca de Impuesto a la Renta declarada, conel cual puede disponer de las transfercncas a partr de juno, una vez elaboradoslos ndces de distrbucin sobre la base del crtero de poblacn y pobreza (...)La distribucin de las transferencas de canon nero para el 2004, por ejepAcomenz en julo de ese ao y se extendfui en cuotas mensuales, hasta mayo de2005.' Finalmente, debe advertirse que de no implementarse los mecanismos adecuados detransferencia adelantada, el Gobierno Central estara obteniendo beneficios que no lecorresponden.En efedo, cuando el Gobierno Central una vez efecta la recaudacin de Ios tributos o de susadelantos, si ste demora casi un ao para la entrega de dicho dinero, el monto mantenido ensuspenso habr generado importates intereses flnancieros que solo podrian corresponder a losGobierno Locales y Regionales.1.4,3. ConclusionesTenlendo en cuenta lo anlizado, respecto a la iclusin de los ingresos estatales generadoscoo consecuencia de las adividades complementarias a la adividad minera, podemos concluirsealando quelEl procedimiento de atribucin del canon a los gobiernos locales y regionales encuentra unimportante desfase entrp el momento que el Estado percibe los ingresos que deben serconsiderados para el clculo del canon y la entrega del mismo a los gobiernos locales y reg|onales.La referida transferencia tarda de los fondos a partir del ao siguiente de efectuada larecaudacin del lmpuesto a la Renta por el Gobierno Central genera desfases temporalesque causan severos perjuicios a los Gobiernos Locales y Regionales, en tanto conllevan alretraso en la canalizacin de dichos fondos a las zonas a las cuales corresponde que seandestinados.No se encuentra un zonamiento equitativo o lgico que imPida que conforme lasempresas riiineras van tributando a la SUNAT (por eiemplo ralzando pagos acuenta del Impuesto a la Renta, pagando el Impuesto Selectvo al Consumo oliqudando los trbutos que gravan las mportacones, etc.) se vayan realizandolos pagos del canon tambn en forma adelantada.si el Fisco mantiene procedimentos que le permiten cobrar en forma anticlpada losimpuestos que afectan a los contribuyetes en el desarrollo de sus actividades econmicas, CALLE DE LA CRUZ DE PIEDRA N' 613 TELEFONO: 076-362233 - FAX 076-364166CAJAMARCA - PERU endstream endobj 163 0 obj 2793 endobj 164 0 obj << /Length 165 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj159 Do Q endstream endobj 165 0 obj 46 endobj 166 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj159 159 0 R >> /Subtype 162 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 158 0 R 164 0 R 160 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R 76 0 R 85 0 R 94 0 R 103 0 R 112 0 R 121 0 R 130 0 R 139 0 R 148 0 R 157 0 R 166 0 R ] /Count 18 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000992115 00000 n 158 9 0000933809 00000 n 0000933889 00000 n 0000968729 00000 n 0000988832 00000 n 0000988856 00000 n 0000991706 00000 n 0000991729 00000 n 0000991832 00000 n 0000991853 00000 n trailer << /Size 167 /Info 1 0 R /Root 13 0 R /Prev 933478 >> startxref 992309 %%EOF 167 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 168 0 obj << /Type /XObject /Subtype /Image /Name /Obj168 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 38572 >> stream ,f0$# Z P$!Xa{ % ,jZ zHE)e(DA0ByJr%ēDtuVfMH!ɔ9L%eJYK"#g;.G픬fQbE,jUĺ!#&&Ђ#*N*(r+ Ⱑ(rUPY##@t &P$L":#:#GIdQţ3SKe MUe [ '0 @X B͕"@*M%ݔ. 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Tj 0.48 Tc 1 0 0 1 85.92 623.04 Tm <54656E69656E646F20> Tj 1 0 0 1 136.32 623.04 Tm <656E20> Tj 1 0 0 1 156.96 622.56 Tm <636F6E7369646572616369F36E2C20> Tj 1 0 0 1 229.92 623.52 Tm <71756520> Tj 1 0 0 1 256.80 622.56 Tm <6D656469616E746520> Tj 1 0 0 1 307.20 622.56 Tm <6C6120> Tj 1 0 0 1 324.96 623.04 Tm <70726573656E746520> Tj 1 0 0 1 372.96 623.04 Tm <70726F70756573746120> Tj 1 0 0 1 426.72 622.08 Tm <6C656769736C617469766120> Tj 1 0 0 1 479.52 622.56 Tm <286365F1696461> Tj 0.48 Tc 1 0 0 1 86.40 611.04 Tm <65737472696374616D656E746520> Tj 1 0 0 1 151.68 611.04 Tm <6120> Tj 1 0 0 1 162.72 611.04 Tm <6C6F20> Tj 1 0 0 1 175.20 610.56 Tm <64697370756573746F20> Tj 1 0 0 1 223.20 611.52 Tm <706F7220> Tj 1 0 0 1 242.88 610.56 Tm <6C6120> Tj 1 0 0 1 255.84 610.56 Tm <436F6E73746974756369F36E20> Tj 1 0 0 1 314.88 610.56 Tm <506F6CED7469636120> Tj 1 0 0 1 350.88 610.08 Tm <64656C20> Tj 1 0 0 1 370.08 610.08 Tm <506572FA292C20> Tj 1 0 0 1 401.76 610.08 Tm <736520> Tj 1 0 0 1 417.12 610.08 Tm <636F727269676520> Tj 1 0 0 1 458.40 610.08 Tm <756E20> Tj 1 0 0 1 474.72 610.08 Tm <6972726567756C6172> Tj 0.48 Tc 1 0 0 1 86.88 599.04 Tm <63E16C63756C6F20> Tj 1 0 0 1 121.44 599.04 Tm <64656C20> Tj 1 0 0 1 139.20 598.56 Tm <63616E6F6E20> Tj 1 0 0 1 170.88 598.56 Tm <6D696E65726F2C20> Tj 1 0 0 1 209.28 599.52 Tm <67656E6572E16E646F736520> Tj 1 0 0 1 271.20 598.56 Tm <636F6E20> Tj 1 0 0 1 291.84 598.08 Tm <656C6C6F20> Tj 1 0 0 1 316.80 599.52 Tm <71756520> Tj 1 0 0 1 337.92 598.08 Tm <656C20> Tj 1 0 0 1 350.88 598.08 Tm <6D69736D6F20> Tj 1 0 0 1 384.48 598.08 Tm <73656120> Tj 1 0 0 1 404.64 598.08 Tm <6D61796F7220> Tj 1 0 0 1 437.28 599.04 Tm <7920> Tj 1 0 0 1 447.36 598.08 Tm <636F6E666F726D6520> Tj 1 0 0 1 493.44 598.08 Tm <6120> Tj 1 0 0 1 504.00 598.08 Tm <6C6F> Tj 0.48 Tc 1 0 0 1 86.88 587.04 Tm <65737461626C656369646F20> Tj 1 0 0 1 141.12 587.52 Tm <706F7220> Tj 1 0 0 1 161.28 587.04 Tm <6C6120> Tj 1 0 0 1 173.76 586.56 Tm <636172746120> Tj 1 0 0 1 202.08 586.56 Tm <6DBF676E612C20> Tj 1 0 0 1 240.48 586.56 Tm <726573756C74BF20> Tj 1 0 0 1 275.52 586.56 Tm <766961626C6520> Tj 1 0 0 1 305.76 587.04 Tm <7920> Tj 1 0 0 1 316.80 586.08 Tm <6566696369656E746520> Tj 1 0 0 1 359.52 586.08 Tm <6E6F20> Tj 1 0 0 1 375.84 586.08 Tm <73F36C6F20> Tj 1 0 0 1 399.36 587.04 Tm <70726576657220> Tj 1 0 0 1 432.96 586.08 Tm Tj 1 0 0 1 492.48 587.04 Tm <70617261> Tj 0.48 Tc 1 0 0 1 87.36 575.04 Tm <62656E6566726369BF7220> Tj 1 0 0 1 133.92 575.04 Tm <646520> Tj 1 0 0 1 150.24 575.04 Tm <6D616E65726120> Tj 1 0 0 1 188.64 575.04 Tm <696E6469726563746120> Tj 1 0 0 1 231.36 574.56 Tm <6120> Tj 1 0 0 1 242.40 574.56 Tm <6C617320> Tj 1 0 0 1 259.20 574.56 Tm <636F6D756E6964BF64657320> Tj 1 0 0 1 321.60 574.56 Tm <616C656461F1617320> Tj 1 0 0 1 365.76 574.56 Tm <6120> Tj 1 0 0 1 376.80 574.56 Tm <6C6F7320> Tj 1 0 0 1 393.60 574.08 Tm <6173656E74616D69656E746F7320> Tj 1 0 0 1 462.72 574.08 Tm <6D696E65726F7320> Tj 1 0 0 1 502.56 575.04 Tm <2861> Tj 0.48 Tc 1 0 0 1 86.40 563.04 Tm <74726176E97320> Tj 1 0 0 1 117.12 563.04 Tm <646520> Tj 1 0 0 1 132.00 563.04 Tm <6C6120> Tj 1 0 0 1 143.04 563.04 Tm <696E7665727369F36E20> Tj 1 0 0 1 185.76 562.56 Tm <64656C20> Tj 1 0 0 1 202.56 562.56 Tm <63616E6F6E20> Tj 1 0 0 1 233.28 562.56 Tm <65666C20> Tj 1 0 0 1 247.68 562.56 Tm <6F6272617320> Tj 1 0 0 1 276.00 563.52 Tm <70FA626C6963617320> Tj 1 0 0 1 314.88 562.56 Tm <6465736172726F6C6C6164617320> Tj 1 0 0 1 377.28 563.04 Tm <706F7220> Tj 1 0 0 1 395.52 562.56 Tm <6C6F7320> Tj 1 0 0 1 410.88 563.04 Tm <676F626965726E6F7320> Tj 1 0 0 1 458.40 562.08 Tm <726567696F6E616C657320> Tj 1 0 0 1 506.40 563.04 Tm <79> Tj 0.48 Tc 1 0 0 1 87.36 551.04 Tm <6D756E69636970616C6573292C20> Tj 1 0 0 1 148.32 551.04 Tm <73696E6F20> Tj 1 0 0 1 169.92 551.04 Tm <74616D6269E96E20> Tj 1 0 0 1 209.76 550.56 Tm <646520> Tj 1 0 0 1 224.64 550.56 Tm <6D616E65726120> Tj 1 0 0 1 261.60 550.56 Tm <6469726563746120> Tj 1 0 0 1 295.68 550.56 Tm <6120> Tj 1 0 0 1 304.32 550.56 Tm <74726176E97320> Tj 1 0 0 1 335.04 550.56 Tm <646520> Tj 1 0 0 1 349.44 550.56 Tm <7472616E73666572656E6369617320> Tj 1 0 0 1 415.20 550.08 Tm <646972656374617320> Tj 1 0 0 1 453.60 550.08 Tm <6120> Tj 1 0 0 1 463.20 550.08 Tm <6C617320> Tj 1 0 0 1 478.08 550.08 Tm <66616D696C696173> Tj 0.48 Tc 1 0 0 1 86.88 539.04 Tm <646520> Tj 1 0 0 1 103.20 539.04 Tm <6C617320> Tj 1 0 0 1 119.52 538.56 Tm <636963756E736372697063ED6F6E657320> Tj 1 0 0 1 199.20 538.56 Tm <646F6E646520> Tj 1 0 0 1 231.84 538.56 Tm <736520> Tj 1 0 0 1 246.72 538.56 Tm <656E6375656E74726520> Tj 1 0 0 1 296.16 538.08 Tm <656C20> Tj 1 0 0 1 309.12 538.56 Tm <7265637572736F20> Tj 1 0 0 1 346.56 538.56 Tm <6E61747572616C20> Tj 1 0 0 1 382.56 538.08 Tm <6578706C6F7461646F20> Tj 1 0 0 1 430.56 538.08 Tm <616C20> Tj 1 0 0 1 443.52 538.08 Tm <73657220> Tj 1 0 0 1 461.76 538.08 Tm <656E20> Tj 1 0 0 1 478.08 538.08 Tm <6D7563686173> Tj 0.48 Tc 1 0 0 1 86.88 527.04 Tm <6F636173696F6E657320> Tj 1 0 0 1 132.48 526.56 Tm <64696368617320> Tj 1 0 0 1 163.20 526.56 Tm <636F6D75F169646164657320> Tj 1 0 0 1 224.64 526.56 Tm <6C617320> Tj 1 0 0 1 240.00 527.52 Tm <7072696E636970BF6C657320> Tj 1 0 0 1 289.44 526.08 Tm <616665646164617320> Tj 1 0 0 1 335.04 527.04 Tm <706F7220> Tj 1 0 0 1 352.32 526.56 Tm <6C6F7320> Tj 1 0 0 1 367.68 527.04 Tm <70726F6365736F7320> Tj 1 0 0 1 409.44 526.08 Tm <6578747263637469766F732E> Tj 0.48 Tc 1 0 0 1 87.36 503.04 Tm <456E20> Tj 1 0 0 1 102.72 503.04 Tm <74BF6C20> Tj 1 0 0 1 118.56 503.04 Tm <73656E746A646F2C20> Tj 1 0 0 1 157.92 503.04 Tm <656C20> Tj 1 0 0 1 170.88 503.52 Tm <70726573656E746520> Tj 1 0 0 1 214.56 502.56 Tm <50726F7965646F20> Tj 1 0 0 1 257.76 502.56 Tm <7265636F676520> Tj 1 0 0 1 291.84 502.56 Tm <656E20> Tj 1 0 0 1 307.68 503.52 Tm <706172746520> Tj 1 0 0 1 336.00 502.56 Tm <6C6120> Tj 1 0 0 1 348.48 502.56 Tm <696E696369617469766120> Tj 1 0 0 1 391.68 503.52 Tm <70726F70756573746120> Tj 1 0 0 1 440.64 503.04 Tm <706F7220> Tj 1 0 0 1 459.84 502.08 Tm <656C20> Tj 1 0 0 1 472.32 502.08 Tm <456A6563757469766F> Tj 0.48 Tc 1 0 0 1 87.36 492.00 Tm <284E726F2E20> Tj 1 0 0 1 114.24 491.04 Tm <313730322D323030312F50452920> Tj 1 0 0 1 184.32 491.04 Tm <7265737065646F20> Tj 1 0 0 1 225.60 490.56 Tm <6120> Tj 1 0 0 1 236.16 490.56 Tm <6C6120> Tj 1 0 0 1 247.68 491.52 Tm <7061727469636970616369F36E20> Tj 1 0 0 1 307.20 490.56 Tm <6469726563746120> Tj 1 0 0 1 341.28 490.56 Tm <646520> Tj 1 0 0 1 357.12 490.56 Tm <6C6120> Tj 1 0 0 1 368.64 490.56 Tm <636F6D756E6964616420> Tj 1 0 0 1 420.96 490.56 Tm <656E20> Tj 1 0 0 1 436.80 490.56 Tm <6C6120> Tj 1 0 0 1 448.80 490.56 Tm <726570617274696369F36E20> Tj 1 0 0 1 498.72 490.56 Tm <64656C> Tj 0.48 Tc 1 0 0 1 87.36 479.04 Tm <43616E6F6E20> Tj 1 0 0 1 120.48 479.04 Tm <6C766C696E65726F2C20> Tj 1 0 0 1 158.40 480.00 Tm <7065726F20> Tj 1 0 0 1 183.36 478.56 Tm <636F6E6469636C6F6EE16E646F736520> Tj 1 0 0 1 262.08 478.56 Tm <6120> Tj 1 0 0 1 272.64 479.52 Tm <71756520> Tj 1 0 0 1 294.24 478.56 Tm <656C20> Tj 1 0 0 1 307.20 479.52 Tm <706F7263656E74616A6520> Tj 1 0 0 1 359.52 479.52 Tm <7061727469636970617469766F20> Tj 1 0 0 1 418.08 478.56 Tm <646520> Tj 1 0 0 1 434.88 478.56 Tm <6C6120> Tj 1 0 0 1 447.84 478.56 Tm <636F6D756E6964616420> Tj 1 0 0 1 501.12 478.56 Tm <6E6F> Tj 0.48 Tc 1 0 0 1 87.36 468.00 Tm <67656E65726520> Tj 1 0 0 1 121.92 467.04 Tm <756E20> Tj 1 0 0 1 136.32 467.04 Tm <66756572746520> Tj 1 0 0 1 167.04 467.04 Tm <64657472696D656E746F20> Tj 1 0 0 1 219.36 466.56 Tm <646520> Tj 1 0 0 1 234.72 466.56 Tm <6C6F7320> Tj 1 0 0 1 251.04 466.56 Tm <7265637572736F7320> Tj 1 0 0 1 291.36 467.52 Tm <71756520> Tj 1 0 0 1 312.00 466.56 Tm <636F6E737469747563696F6E616C6D656E746520> Tj 1 0 0 1 404.64 466.56 Tm <72656361656E20> Tj 1 0 0 1 437.76 466.56 Tm <656E20> Tj 1 0 0 1 453.12 466.56 Tm <6C6F7320> Tj 1 0 0 1 468.96 467.52 Tm <676F626965726E6F73> Tj 0.48 Tc 1 0 0 1 87.84 455.04 Tm <726567696F6E616C657320> Tj 1 0 0 1 134.88 455.04 Tm <6F20> Tj 1 0 0 1 144.00 455.04 Tm <6C6F63616C657320> Tj 1 0 0 1 176.16 455.52 Tm <28636F6D6F20> Tj 1 0 0 1 207.36 454.56 Tm <61736920> Tj 1 0 0 1 223.20 455.04 Tm <6C6F20> Tj 1 0 0 1 234.24 455.52 Tm <706C616E74656120> Tj 1 0 0 1 269.76 454.56 Tm <656E20> Tj 1 0 0 1 284.16 454.56 Tm <50726F796563746F20> Tj 1 0 0 1 324.96 454.56 Tm <64656C20> Tj 1 0 0 1 341.76 454.56 Tm <456A6563757469766F2920> Tj 1 0 0 1 387.84 455.52 Tm <7920> Tj 1 0 0 1 396.48 455.52 Tm <71756520> Tj 1 0 0 1 416.16 454.56 Tm <7469656E656E20> Tj 1 0 0 1 446.88 454.56 Tm <636F6D6F20> Tj 1 0 0 1 473.28 454.56 Tm <6F626A65746F20> Tj 1 0 0 1 504.96 454.56 Tm <6C61> Tj 0.48 Tc 1 0 0 1 87.84 442.56 Tm <7574696CA17A616369F36E20> Tj 1 0 0 1 132.96 442.56 Tm <646520> Tj 1 0 0 1 146.88 442.56 Tm <74616C657320> Tj 1 0 0 1 170.88 442.56 Tm <666F6E646F7320> Tj 1 0 0 1 204.00 442.56 Tm <656E20> Tj 1 0 0 1 218.40 443.52 Tm <70726F796563746F7320> Tj 1 0 0 1 264.00 442.56 Tm <646520> Tj 1 0 0 1 278.40 442.56 Tm <696D706163746F20> Tj 1 0 0 1 316.32 442.56 Tm <6C6F63616C20> Tj 1 0 0 1 338.88 443.52 Tm <7920> Tj 1 0 0 1 347.52 442.56 Tm <726567696F6E616C2C20> Tj 1 0 0 1 388.32 442.56 Tm <636F6E20> Tj 1 0 0 1 407.52 442.56 Tm <656C20> Tj 1 0 0 1 418.08 442.56 Tm <66696E20> Tj 1 0 0 1 432.48 442.56 Tm <646520> Tj 1 0 0 1 446.88 442.56 Tm <696D706C656D656E74617220> Tj 1 0 0 1 504.96 442.56 Tm <6C61> Tj 0.48 Tc 1 0 0 1 87.84 431.04 Tm <696E6672616573747275637475726120> Tj 1 0 0 1 154.56 431.04 Tm <6E656365736172696120> Tj 1 0 0 1 199.68 431.52 Tm <7061726120> Tj 1 0 0 1 222.72 431.52 Tm <70726F6D6F76657220> Tj 1 0 0 1 267.36 430.56 Tm <656C20> Tj 1 0 0 1 277.92 430.56 Tm <64657361CD6F6C6C6F20> Tj 1 0 0 1 324.00 431.52 Tm <7920> Tj 1 0 0 1 332.64 430.56 Tm <6C6120> Tj 1 0 0 1 343.20 430.56 Tm <64657363656E7472616C697A6163A1F36E2E> Tj 0.48 Tc 1 0 0 1 87.36 395.04 Tm <4174656E6469656E646F20> Tj 1 0 0 1 140.16 394.56 Tm <6120> Tj 1 0 0 1 148.32 394.56 Tm <656C6C6F2C20> Tj 1 0 0 1 169.92 394.56 Tm <736520> Tj 1 0 0 1 183.36 395.52 Tm <706C616E74656120> Tj 1 0 0 1 218.88 395.52 Tm <71756520> Tj 1 0 0 1 239.04 394.56 Tm <6C6120> Tj 1 0 0 1 250.08 395.52 Tm <7061727469636970616369F36E20> Tj 1 0 0 1 308.16 394.56 Tm <6469726563746120> Tj 1 0 0 1 341.28 394.56 Tm <646520> Tj 1 0 0 1 355.68 394.56 Tm <6C6120> Tj 1 0 0 1 366.24 394.56 Tm <636F6D756E6964616420> Tj 1 0 0 1 418.08 394.56 Tm <636F72726573706F6E646120> Tj 1 0 0 1 475.68 394.56 Tm <616C20> Tj 1 0 0 1 486.72 394.56 Tm <3130306F2F6F> Tj 0.48 Tc 1 0 0 1 87.36 382.56 Tm <646520> Tj 1 0 0 1 102.24 382.56 Tm <6C6F7320> Tj 1 0 0 1 118.08 382.56 Tm <696E677265736F7320> Tj 1 0 0 1 157.44 383.52 Tm <71756520> Tj 1 0 0 1 178.08 383.52 Tm <706F7220> Tj 1 0 0 1 196.32 382.56 Tm <636F6E636570746F20> Tj 1 0 0 1 240.00 382.56 Tm <646520> Tj 1 0 0 1 254.88 382.56 Tm <63616E6F6E20> Tj 1 0 0 1 285.12 382.56 Tm <6D696E65726F20> Tj 1 0 0 1 319.20 382.56 Tm <736520> Tj 1 0 0 1 332.16 382.56 Tm <6F6274656E67616E20> Tj 1 0 0 1 377.76 382.56 Tm <646520> Tj 1 0 0 1 392.64 382.56 Tm <6C6120> Tj 1 0 0 1 403.20 382.56 Tm <746F74616C6964616420> Tj 1 0 0 1 445.92 382.56 Tm <646520> Tj 1 0 0 1 460.80 382.56 Tm <6C6F7320> Tj 1 0 0 1 476.64 382.56 Tm <696E677265736F73> Tj 0.48 Tc 1 0 0 1 87.84 371.52 Tm <67656E657261646F7320> Tj 1 0 0 1 137.28 371.52 Tm <706F7220> Tj 1 0 0 1 155.52 370.56 Tm <656C20> Tj 1 0 0 1 167.04 370.56 Tm <45737461646F20> Tj 1 0 0 1 201.12 371.52 Tm <70726F76656E69656E74657320> Tj 1 0 0 1 261.12 370.56 Tm <646520> Tj 1 0 0 1 276.48 370.56 Tm <6C6120> Tj 1 0 0 1 287.52 370.56 Tm <61637469766964616420> Tj 1 0 0 1 330.72 370.56 Tm <6D696E6572612C20> Tj 1 0 0 1 367.68 370.56 Tm <73616C766F20> Tj 1 0 0 1 394.56 370.56 Tm <6C6F20> Tj 1 0 0 1 405.60 370.56 Tm <636F72726573706F6E6469656E746520> Tj 1 0 0 1 480.48 370.56 Tm <616C20> Tj 1 0 0 1 492.48 370.56 Tm <35306F2F6F> Tj 0.48 Tc 1 0 0 1 87.84 358.56 Tm <64656C20> Tj 1 0 0 1 104.16 358.56 Tm <496D70756573746F20> Tj 1 0 0 1 148.80 358.56 Tm <6120> Tj 1 0 0 1 157.92 358.56 Tm <6C6120> Tj 1 0 0 1 168.48 358.56 Tm <52656E746120> Tj 1 0 0 1 197.28 359.52 Tm <71756520> Tj 1 0 0 1 217.92 359.52 Tm <706167616E20> Tj 1 0 0 1 248.64 358.56 Tm <6C6F7320> Tj 1 0 0 1 263.52 358.56 Tm <746974756C6172657320> Tj 1 0 0 1 302.40 358.56 Tm <646520> Tj 1 0 0 1 316.80 358.56 Tm <6C6120> Tj 1 0 0 1 327.84 358.56 Tm <61637469766964616420> Tj 1 0 0 1 370.08 358.56 Tm <6D696E65726120> Tj 1 0 0 1 404.16 359.52 Tm <706F7220> Tj 1 0 0 1 422.40 358.56 Tm <6C6120> Tj 1 0 0 1 432.96 358.56 Tm <6578706C6F74616369F36E20> Tj 1 0 0 1 486.24 358.56 Tm <646520> Tj 1 0 0 1 500.64 358.56 Tm <6C6F73> Tj 0.48 Tc 1 0 0 1 88.32 346.56 Tm <7265637572736F7320> Tj 1 0 0 1 127.68 346.56 Tm <6D696E6572616C65732C> Tj 0.96 Tc 1 0 0 1 88.80 310.56 Tm <312E362E20> Tj 1 0 0 1 122.88 310.56 Tm <434F4E434C5553494F4E455347454E4552414C4553> Tj 0.48 Tc 1 0 0 1 87.84 287.04 Tm <54656E69656E646F20> Tj 1 0 0 1 131.52 286.56 Tm <656E20> Tj 1 0 0 1 145.44 286.56 Tm <6375656E746120> Tj 1 0 0 1 178.56 286.56 Tm <6C6F20> Tj 1 0 0 1 189.12 286.56 Tm <616E616C697A61646F2C20> Tj 1 0 0 1 236.64 286.56 Tm <736520> Tj 1 0 0 1 250.08 286.56 Tm <686120> Tj 1 0 0 1 263.52 286.56 Tm <64657465726D696E61646F20> Tj 1 0 0 1 322.08 286.56 Tm <6C617320> Tj 1 0 0 1 336.96 286.56 Tm <7369677569656E74657320> Tj 1 0 0 1 384.48 286.56 Tm <636F6E636C7573696F6E65736C> Tj 0.48 Tc 1 0 0 1 97.44 263.04 Tm <456C20> Tj 1 0 0 1 108.00 262.56 Tm <636F6E636570746F20> Tj 1 0 0 1 150.72 263.04 Tm <7265616C20> Tj 1 0 0 1 169.92 262.56 Tm <64656C20> Tj 1 0 0 1 186.24 262.56 Tm <63616E6F6E20> Tj 1 0 0 1 216.48 262.56 Tm <6D696E65726F2C20> Tj 1 0 0 1 252.96 262.56 Tm <636F6D7072656E64652C20> Tj 1 0 0 1 308.64 262.56 Tm <6E6F20> Tj 1 0 0 1 322.08 262.56 Tm <736F6C616D656E746520> Tj 1 0 0 1 371.04 262.56 Tm <6120> Tj 1 0 0 1 379.68 263.04 Tm <6C6F7320> Tj 1 0 0 1 395.04 262.56 Tm <696E677265736F7320> Tj 1 0 0 1 434.40 263.52 Tm <67656E657261646F7320> Tj 1 0 0 1 483.84 263.52 Tm <706F7220> Tj 1 0 0 1 501.60 263.04 Tm <6C6F73> Tj 0.48 Tc 1 0 0 1 96.96 250.56 Tm <746974216C6172657320> Tj 1 0 0 1 135.36 250.56 Tm <646520> Tj 1 0 0 1 150.24 251.04 Tm <6C6120> Tj 1 0 0 1 160.32 250.56 Tm Tj 1 0 0 1 203.52 250.56 Tm <6D696E6572612C20> Tj 1 0 0 1 240.00 250.56 Tm <73696E6F20> Tj 1 0 0 1 261.12 250.56 Tm <656E20> Tj 1 0 0 1 275.04 251.52 Tm <67656E6572616C2C20> Tj 1 0 0 1 314.40 250.56 Tm <6120> Tj 1 0 0 1 323.04 250.56 Tm <6C6F7320> Tj 1 0 0 1 338.40 250.56 Tm <696E677265736F7320> Tj 1 0 0 1 378.72 251.52 Tm <70726F76656E69656E74657320> Tj 1 0 0 1 438.72 250.56 Tm <646520> Tj 1 0 0 1 453.12 250.56 Tm <6C6120> Tj 1 0 0 1 463.68 250.56 Tm <6578706C6F74616369F36E> Tj 0.48 Tc 1 0 0 1 97.44 238.56 Tm <646520> Tj 1 0 0 1 113.76 238.56 Tm <6C6F7320> Tj 1 0 0 1 131.04 238.56 Tm <726566657269646F7320> Tj 1 0 0 1 174.72 238.56 Tm <7265637572736F732C20> Tj 1 0 0 1 220.80 238.56 Tm <6C6F7320> Tj 1 0 0 1 238.08 238.56 Tm <6D69736D6F7320> Tj 1 0 0 1 276.48 239.52 Tm <71756520> Tj 1 0 0 1 299.04 238.56 Tm <6E6F20> Tj 1 0 0 1 314.88 238.56 Tm 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DISTRIBUCIONSOCIALITeniendo en consideracin, que mediante la presente propuesta legislativa (ceidaestrictamente a lo dispuesto por la Constitucin Poltica del Per), se corrige un irregularclculo del canon minero, generndose con ello que el mismo sea mayor y conforme a loestablecido por la carta mgna, result viable y eficiente no slo prever ecanismos parabenefrcir de manera indirecta a las comuniddes aledaas a los asentamientos mineros (atravs de la inversin del canon efl obras pblicas desarrolladas por los gobiernos regionales ymunicipales), sino tambin de manera directa a travs de transferencias directas a las familiasde las cicunscripcones donde se encuentre el recurso natural explotado al ser en muchasocasiones dichas comuidades las principles afedadas por los procesos extrcctivos.En tl sentjdo, el presente Proyedo recoge en parte la iniciativa propuesta por el Ejecutivo(Nro. 1702-2001/PE) respedo a la participacin directa de la comunidad en la reparticin delCanon lvlinero, pero condiclonndose a que el porcentaje participativo de la comunidad nogenere un fuerte detrimento de los recursos que constitucionalmente recaen en los gobiernosregionales o locales (como asi lo plantea en Proyecto del Ejecutivo) y que tienen como objeto lautilzacin de tales fondos en proyectos de impacto local y regional, con el fin de implementar lainfraestructura necesaria para promover el desaollo y la descentralizacn.Atendiendo a ello, se plantea que la participacin directa de la comunidad corresponda al 100o/ode los ingresos que por concepto de canon minero se obtengan de la totalidad de los ingresosgenerados por el Estado provenientes de la actividad minera, salvo lo correspondiente al 50o/odel Impuesto a la Renta que pagan los titulares de la actividad minera por la explotacin de losrecursos minerales,1.6. CONCLUSIONESGENERALESTeniendo en cuenta lo analizado, se ha determinado las siguientes conclusioneslEl concepto real del canon minero, comprende, no solamente a los ingresos generados por lostit!lares de la ctividad minera, sino en general, a los ingresos provenientes de la explotacinde los referidos recursos, los mismos que no solamente involucran a los titulares de lascocesioes mineras, sino tambin, a otros sujetos que de alguna manera genereningresos en funcin al desarrollo de dcha activdad (comprende actvdadescomplementarias a la actividad mnera prncpal). Si bien existe lna contradiccin entre Ia Constitucin, la Ley y el Reglamento, pues las dosprimeras admiten el canon minero sobre todos los ingresos generados por la explotacn yaprovechamiento de los recursos mineros, y el Reglamento slo respecto del 50o/o delImpuesto a la Renta de los titulares de la actividad minera, debe advertirse que la normareglamentaria atenta contra el Principio de Primcia de la Constitucin Poftica del Per sobrecualquier otra norma y contra el Principio de Legalidad, los mismos que se encuentranreooidos oor los artculo 51v 138 de la Constitucin Poltica del Per. tl CALLE DE LA CRUZ DE PIEDRA N 613 TELEFoNO: 076-362233 ' FAX 076_364165CAJAMARCA - PERU endstream endobj 172 0 obj 3298 endobj 173 0 obj << /Length 174 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj168 Do Q endstream endobj 174 0 obj 46 endobj 175 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj168 168 0 R >> /Subtype 171 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 167 0 R 173 0 R 169 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R 76 0 R 85 0 R 94 0 R 103 0 R 112 0 R 121 0 R 130 0 R 139 0 R 148 0 R 157 0 R 166 0 R 175 0 R ] /Count 19 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0001058289 00000 n 167 9 0000992640 00000 n 0000992720 00000 n 0001031526 00000 n 0001054501 00000 n 0001054525 00000 n 0001057880 00000 n 0001057903 00000 n 0001058006 00000 n 0001058027 00000 n trailer << /Size 176 /Info 1 0 R /Root 13 0 R /Prev 992309 >> startxref 1058491 %%EOF 176 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 177 0 obj << /Type /XObject /Subtype /Image /Name /Obj177 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 37100 >> stream h \DuhY R0+K@莄$#Bc@#tʂ)9hXI`0B,)B$Ϊ " d%[%RJ!bqdta$GC,,D2l6qUT1EZG @kwXkpaזU%mGƯ)*C,sɡs}}4Qciq 6Ha!i|$2< EG(q|A"?k:bsuo<-;+Ô86>GY>v!`T\LJIR; X+DlVgH'{*ZK8ۋ:ר[(tr#9VU6.0Dt|'?1Dl7":PA?/GDt+NHrf?C{DtG:(vGAZYOň!X1莁;#~ b莌!EtK@xt#i-$+ Q ;qZeWz- ka|äC8H0G@}2 +~D"H!KEF9Cش#ne"(r18I>;Lq:@./q@ф>xRB>%\Aj!m%L*(w0}-&GdP J"dr0))Io(pq,r(r(r @(XGvN6DDIAKHp@"Ha\8jDx9pre 1Xª8c9Co "Z7e)QEI#KAGSAôIhAcPLp$#d4!DtU:vG@_Đ7b, HC8 HE$pd`莂 QvHv +0áGPbsj!DA㠈!͢: 8ug!` -"PE8@Q,OQpA)E`eP.DH 5 DapP$~m$ wz]$A6euJT I. 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307.20 648.00 Tm <646973706F6E6520> Tj 1 0 0 1 346.56 648.00 Tm <6C6120> Tj 1 0 0 1 359.04 648.00 Tm <436F6E73746974756369F36E20> Tj 1 0 0 1 418.08 648.48 Tm <506F6CED7469636120> Tj 1 0 0 1 454.08 649.44 Tm <7920> Tj 1 0 0 1 464.64 648.48 Tm <6C6120> Tj 1 0 0 1 477.12 648.48 Tm <4C657920> Tj 1 0 0 1 496.80 648.48 Tm <64656C> Tj 0.48 Tc 1 0 0 1 103.20 634.56 Tm <43616E6F6E2C20> Tj 1 0 0 1 138.72 635.04 Tm <736F62726520> Tj 1 0 0 1 171.84 635.04 Tm <6C6120> Tj 1 0 0 1 185.76 635.04 Tm <746F74616C6964616420> Tj 1 0 0 1 236.64 635.52 Tm <646520> Tj 1 0 0 1 254.40 635.52 Tm <6C6F7320> Tj 1 0 0 1 274.08 635.52 Tm <696E677265736F7320> Tj 1 0 0 1 321.12 636.96 Tm <67656E657261646F7320> Tj 1 0 0 1 378.72 634.08 Tm <506F7220> Tj 1 0 0 1 400.80 636.48 Tm <6C6120> Tj 1 0 0 1 414.72 636.48 Tm <6578706C6F746163A1F36E20> Tj 1 0 0 1 478.56 636.48 Tm <646520> Tj 1 0 0 1 495.84 636.96 Tm <6C6F73> Tj 0.48 Tc 1 0 0 1 103.20 622.56 Tm <7265637572736F7320> Tj 1 0 0 1 149.76 623.04 Tm <6DA16E65726F732C20> Tj 1 0 0 1 198.24 623.52 Tm <6C6F20> Tj 1 0 0 1 211.68 624.48 Tm <71756520> Tj 1 0 0 1 235.20 623.52 Tm <656E20> Tj 1 0 0 1 252.00 623.52 Tm <756E20> Tj 1 0 0 1 269.28 623.52 Tm <73656E74A1646F20> Tj 1 0 0 1 310.56 624.96 Tm <67656E6572616C2C20> Tj 1 0 0 1 355.68 624.48 Tm <636FF17072656E646520> Tj 1 0 0 1 416.64 624.48 Tm <6C6120> Tj 1 0 0 1 429.60 624.48 Tm <746F74F36C6964616420> Tj 1 0 0 1 479.52 624.96 Tm <646520> Tj 1 0 0 1 496.32 624.96 Tm <6C6F73> Tj 0.48 Tc 1 0 0 1 103.68 610.56 Tm Tj 1 0 0 1 148.32 612.00 Tm <67656E657261646F7320> Tj 1 0 0 1 204.00 612.00 Tm <706F7220> Tj 1 0 0 1 223.68 611.52 Tm <656C20> Tj 1 0 0 1 236.16 611.52 Tm <45737461646F20> Tj 1 0 0 1 273.12 612.48 Tm <70726F76656E69656E74657320> Tj 1 0 0 1 340.80 612.00 Tm <646520> Tj 1 0 0 1 356.16 612.48 Tm <6C6120> Tj 1 0 0 1 368.16 612.48 Tm <616374A176A164616420> Tj 1 0 0 1 417.12 612.48 Tm <6DA16E6572612E> Tj 0.48 Tc 1 0 0 1 104.16 586.56 Tm <4E6F20> Tj 1 0 0 1 119.52 586.56 Tm <736F6C616D656E746520> Tj 1 0 0 1 168.48 587.04 Tm <656C20> Tj 1 0 0 1 180.00 587.04 Tm <496D70756573746F20> Tj 1 0 0 1 226.08 587.52 Tm <6120> Tj 1 0 0 1 235.68 587.52 Tm <6C6120> Tj 1 0 0 1 247.20 587.52 Tm <52656E746120> Tj 1 0 0 1 276.96 588.48 Tm <707565646520> Tj 1 0 0 1 307.68 588.00 Tm <636F6E7374697475697220> Tj 1 0 0 1 351.36 593.28 Tm <22494E475245534F5320> Tj 1 0 0 1 407.04 588.48 Tm <5920> Tj 1 0 0 1 417.12 588.48 Tm <52454E54415320> Tj 1 0 0 1 456.96 588.96 Tm <4F4254454E49444F53> Tj 0.48 Tc 1 0 0 1 104.16 574.56 Tm <504F5220> Tj 1 0 0 1 127.20 575.04 Tm <454C20> Tj 1 0 0 1 142.08 575.04 Tm <45535441444F2220> Tj 1 0 0 1 187.20 575.04 Tm <73696E6F20> Tj 1 0 0 1 209.28 575.04 Tm <74616D6269E96E20> Tj 1 0 0 1 250.08 575.52 Tm <6F74726F7320> Tj 1 0 0 1 276.48 575.52 Tm <7472696275746F7320> Tj 1 0 0 1 314.88 576.00 Tm <636F6D6F20> Tj 1 0 0 1 342.72 576.00 Tm <656C20> Tj 1 0 0 1 354.72 576.48 Tm <6C6D50756573746F20> Tj 1 0 0 1 401.28 576.48 Tm <47656E6572616C20> Tj 1 0 0 1 439.68 576.48 Tm <6120> Tj 1 0 0 1 449.76 576.96 Tm <6CBF7320> Tj 1 0 0 1 465.60 576.96 Tm <56656E7461732C20> Tj 1 0 0 1 503.04 576.96 Tm <656C> Tj 0.48 Tc 1 0 0 1 104.16 562.56 Tm <496D70756573746F20> Tj 1 0 0 1 148.80 562.56 Tm <53656C65637469766F20> Tj 1 0 0 1 191.52 563.04 Tm <616C20> Tj 1 0 0 1 202.56 563.04 Tm <436F6E73756D6F2C20> Tj 1 0 0 1 251.04 563.52 Tm <6C6F7320> Tj 1 0 0 1 266.88 563.52 Tm <4465726563686F7320> Tj 1 0 0 1 310.56 564.00 Tm <4172616E63656C6172696F732C20> Tj 1 0 0 1 374.88 564.48 Tm <6C617320> Tj 1 0 0 1 389.76 564.48 Tm <746173617320> Tj 1 0 0 1 416.64 564.48 Tm <6520> Tj 1 0 0 1 425.76 564.48 Tm <696E636C75736F20> Tj 1 0 0 1 458.88 564.96 Tm <6F74726F20> Tj 1 0 0 1 480.00 564.96 Tm <7469706F20> Tj 1 0 0 1 500.16 565.44 Tm <6465> Tj 0.48 Tc 1 0 0 1 104.64 550.56 Tm <696E677265736F7320> Tj 1 0 0 1 144.00 550.56 Tm <636F6D6F20> Tj 1 0 0 1 172.32 551.04 Tm <6C617320> Tj 1 0 0 1 188.64 551.04 Tm <72656E74617320> Tj 1 0 0 1 220.32 551.04 Tm <646520> Tj 1 0 0 1 235.68 551.52 Tm <6CBF20> Tj 1 0 0 1 247.68 552.00 Tm <70726F7069656461642C20> Tj 1 0 0 1 298.56 552.00 Tm <6C6120> Tj 1 0 0 1 309.60 552.00 Tm <76656E746120> Tj 1 0 0 1 337.92 552.00 Tm <646520> Tj 1 0 0 1 353.28 552.00 Tm <6269656E657320> Tj 1 0 0 1 385.44 553.44 Tm <7920> Tj 1 0 0 1 395.04 552.48 Tm <6C6120> Tj 1 0 0 1 407.04 553.44 Tm <7072657374616369F36E20> Tj 1 0 0 1 456.00 552.96 Tm <646520> Tj 1 0 0 1 470.88 552.96 Tm <736572766963696F732C> Tj 0.48 Tc 1 0 0 1 104.64 538.56 Tm <6C6F7320> Tj 1 0 0 1 120.48 538.56 Tm <7265637572736F7320> Tj 1 0 0 1 160.32 539.52 Tm <70726F76656E69656E74657320> Tj 1 0 0 1 220.32 539.04 Tm <646520> Tj 1 0 0 1 235.20 539.04 Tm <6372E96469746F7320> Tj 1 0 0 1 274.08 539.52 Tm <696E7465726E6F7320> Tj 1 0 0 1 312.48 540.48 Tm <7920> Tj 1 0 0 1 321.12 539.52 Tm <65787465726E6F732C20> Tj 1 0 0 1 365.76 540.00 Tm <6C617320> Tj 1 0 0 1 381.60 540.48 Tm <446F6E6163696F6E657320> Tj 1 0 0 1 435.84 541.44 Tm <7920> Tj 1 0 0 1 444.00 540.48 Tm <5472BF6E73666572656E636961732C> Tj 0.48 Tc 1 0 0 1 104.64 526.56 Tm <6574632E> Tj 0.48 Tc 1 0 0 1 105.12 502.56 Tm <436C6172616D656E746520> Tj 1 0 0 1 162.72 503.04 Tm <736520> Tj 1 0 0 1 176.64 503.04 Tm <6F62736572766120> Tj 1 0 0 1 216.00 504.48 Tm <71756520> Tj 1 0 0 1 236.64 503.04 Tm <656C20> Tj 1 0 0 1 249.12 503.52 Tm <7265676C616D656E746F20> Tj 1 0 0 1 302.88 503.52 Tm <646520> Tj 1 0 0 1 318.24 504.00 Tm <6C6120> Tj 1 0 0 1 330.24 504.00 Tm <4C657920> Tj 1 0 0 1 348.96 504.00 Tm <64656C20> Tj 1 0 0 1 366.24 504.00 Tm <43616E6F6E20> Tj 1 0 0 1 403.20 504.48 Tm Tj 1 0 0 1 440.16 504.48 Tm <6174656E746120> Tj 1 0 0 1 472.32 504.96 Tm <636F6E74726120> Tj 1 0 0 1 504.00 504.96 Tm <656C> Tj 0.48 Tc 1 0 0 1 105.60 490.08 Tm <5072696E636970696F20> Tj 1 0 0 1 145.44 490.56 Tm <646520> Tj 1 0 0 1 160.80 490.56 Tm <5072696D6163ED6120> Tj 1 0 0 1 201.60 491.04 Tm <646520> Tj 1 0 0 1 217.44 491.04 Tm <6C6120> Tj 1 0 0 1 228.96 491.04 Tm <436F6E73746974756369F36E20> Tj 1 0 0 1 287.52 491.52 Tm <506F6CED746963A120> Tj 1 0 0 1 322.08 492.00 Tm <64656C20> Tj 1 0 0 1 339.36 492.00 Tm <506572FA20> Tj 1 0 0 1 362.88 492.96 Tm <792C20> Tj 1 0 0 1 374.88 492.00 Tm <6164656DE1732C20> Tj 1 0 0 1 416.64 492.48 Tm <636F6E74726120> Tj 1 0 0 1 448.80 492.48 Tm <656C20> Tj 1 0 0 1 460.80 492.96 Tm <5072696E636970696F20> Tj 1 0 0 1 501.12 493.44 Tm <6465> Tj 0.48 Tc 1 0 0 1 105.60 478.56 Tm <4C6567616C696461642C20> Tj 1 0 0 1 154.08 478.56 Tm <7265636F6769646F7320> Tj 1 0 0 1 200.16 480.00 Tm <706F7220> Tj 1 0 0 1 218.88 479.04 Tm <6C6F7320> Tj 1 0 0 1 235.20 479.04 Tm <617274ED63756C6F7320> Tj 1 0 0 1 276.96 479.52 Tm <353120> Tj 1 0 0 1 291.36 480.48 Tm <7920> Tj 1 0 0 1 301.44 479.52 Tm <31333820> Tj 1 0 0 1 320.64 480.00 Tm <646520> Tj 1 0 0 1 336.00 480.00 Tm <6C6120> Tj 1 0 0 1 347.52 480.00 Tm <436F6E73746974756369F36E20> Tj 1 0 0 1 406.08 480.48 Tm <506F6CED7469636120> Tj 1 0 0 1 441.12 480.96 Tm <64656C20> Tj 1 0 0 1 458.40 480.96 Tm <506572FA2C20> Tj 1 0 0 1 484.80 480.96 Tm <656E20> Tj 1 0 0 1 500.16 481.44 Tm <6C6F73> Tj 0.48 Tc 1 0 0 1 105.12 466.08 Tm <6375616C657320> Tj 1 0 0 1 139.20 466.56 Tm <736520> Tj 1 0 0 1 155.52 466.56 Tm <657374BF626C65636520> Tj 1 0 0 1 203.52 468.00 Tm <71756520> Tj 1 0 0 1 227.52 467.04 Tm <6C6120> Tj 1 0 0 1 241.92 467.04 Tm <436F6E73746974756369F36E20> Tj 1 0 0 1 302.40 468.48 Tm <7920> Tj 1 0 0 1 314.40 468.00 Tm <6C6120> Tj 1 0 0 1 328.80 468.00 Tm <4C657920> Tj 1 0 0 1 357.60 468.96 Tm <70726576616C65636520> Tj 1 0 0 1 406.56 468.48 Tm <736F62726520> Tj 1 0 0 1 437.76 468.48 Tm <6375616C717569657220> Tj 1 0 0 1 484.80 468.96 Tm <6E6F726DBF> Tj 0.48 Tc 1 0 0 1 106.08 454.56 Tm <7265676C616D656E74617269612C> Tj 0.48 Tc 1 0 0 1 106.08 430.56 Tm <456C20> Tj 1 0 0 1 117.60 431.04 Tm <70726F636564696D69656E746F20> Tj 1 0 0 1 182.88 431.04 Tm <646520> Tj 1 0 0 1 197.76 431.04 Tm <6174726962756369F36E20> Tj 1 0 0 1 245.28 431.04 Tm <64656C20> Tj 1 0 0 1 262.08 431.52 Tm <63616E6F6E20> Tj 1 0 0 1 291.84 431.52 Tm <6120> Tj 1 0 0 1 301.44 431.52 Tm <6C6F7320> Tj 1 0 0 1 316.80 432.96 Tm <676F626965726E6F7320> Tj 1 0 0 1 363.84 432.48 Tm <6C6F63616C657320> Tj 1 0 0 1 396.48 433.44 Tm <7920> Tj 1 0 0 1 406.08 432.48 Tm <726567696F6E616C657320> Tj 1 0 0 1 454.08 432.96 Tm <656E6375656E74726120> Tj 1 0 0 1 502.08 433.44 Tm <756E> Tj 0.48 Tc 1 0 0 1 106.56 418.08 Tm <696D706F7274616E746520> Tj 1 0 0 1 157.92 418.56 Tm <6465736661736520> Tj 1 0 0 1 196.32 418.56 Tm <656E74726520> Tj 1 0 0 1 224.64 419.04 Tm <656C20> Tj 1 0 0 1 237.12 419.04 Tm <6D6F6D656E746F20> Tj 1 0 0 1 283.68 420.48 Tm <71756520> Tj 1 0 0 1 304.80 419.52 Tm <656C20> Tj 1 0 0 1 317.76 419.52 Tm <457374BF646F20> Tj 1 0 0 1 351.84 420.96 Tm <7065726369626520> Tj 1 0 0 1 388.80 420.48 Tm <6C6F7320> Tj 1 0 0 1 405.60 420.48 Tm <696E677265736F7320> Tj 1 0 0 1 446.88 421.44 Tm <71756520> Tj 1 0 0 1 468.00 420.96 Tm <646562656E20> Tj 1 0 0 1 499.68 420.96 Tm <736572> Tj 0.48 Tc 1 0 0 1 106.08 406.08 Tm <636F6E736964657261646F7320> Tj 1 0 0 1 168.00 407.52 Tm <7061726120> Tj 1 0 0 1 192.00 406.56 Tm <656C20> Tj 1 0 0 1 204.48 406.56 Tm Tj 1 0 0 1 239.04 407.04 Tm <64656C20> Tj 1 0 0 1 257.28 407.04 Tm <63616E6F6E20> Tj 1 0 0 1 288.00 408.00 Tm <7920> Tj 1 0 0 1 298.08 407.52 Tm <6C6120> Tj 1 0 0 1 310.08 407.52 Tm <656E747265676120> Tj 1 0 0 1 348.00 408.00 Tm <64656C20> Tj 1 0 0 1 366.24 408.00 Tm <6D69736D6F20> Tj 1 0 0 1 399.84 408.48 Tm <6120> Tj 1 0 0 1 410.40 408.48 Tm <6C6F7320> Tj 1 0 0 1 426.72 409.44 Tm <676F626965726E6F7320> Tj 1 0 0 1 474.72 408.96 Tm <6C6F63616C657320> Tj 1 0 0 1 508.32 409.92 Tm <79> Tj 0.48 Tc 1 0 0 1 106.56 394.08 Tm <726567696F6E616C65732E> Tj 0.48 Tc 1 0 0 1 107.04 370.08 Tm <4E6F20> Tj 1 0 0 1 123.84 370.08 Tm <736520> Tj 1 0 0 1 138.72 370.56 Tm <656E6375656E74726120> Tj 1 0 0 1 188.64 370.56 Tm <756E20> Tj 1 0 0 1 205.44 371.04 Tm <72617A6F6E616D69656E746F20> Tj 1 0 0 1 271.20 371.04 Tm <6571756974617469766F20> Tj 1 0 0 1 319.68 371.52 Tm <6F20> Tj 1 0 0 1 330.72 372.00 Tm <6CF36769636F20> Tj 1 0 0 1 361.44 372.96 Tm <71756520> Tj 1 0 0 1 383.52 372.48 Tm Tj 1 0 0 1 422.88 373.44 Tm <71756520> Tj 1 0 0 1 446.88 372.96 Tm <636F6E666F726D6520> Tj 1 0 0 1 500.16 373.44 Tm <6C6173> Tj 0.48 Tc 1 0 0 1 107.04 358.08 Tm <656D44726573617320> Tj 1 0 0 1 158.88 358.56 Tm <6D696E6572617320> Tj 1 0 0 1 203.52 358.56 Tm <76616E20> Tj 1 0 0 1 226.08 359.04 Tm <7472A1627574616E646F20> Tj 1 0 0 1 284.16 359.52 Tm <6120> Tj 1 0 0 1 294.72 359.52 Tm <6C6120> Tj 1 0 0 1 308.16 359.52 Tm <53554E415420> Tj 1 0 0 1 346.56 360.96 Tm <28706F7220> Tj 1 0 0 1 372.00 360.00 Tm <656A656D506C6F20> Tj 1 0 0 1 417.60 360.48 Tm <7265616C697A616E646F20> Tj 1 0 0 1 474.24 361.92 Tm <7061676F7320> Tj 1 0 0 1 507.84 361.44 Tm <61> Tj 0.48 Tc 1 0 0 1 107.04 346.08 Tm <6375656E746120> Tj 1 0 0 1 144.48 346.56 Tm <64656C20> Tj 1 0 0 1 164.16 346.56 Tm <496D70756573746F20> Tj 1 0 0 1 216.96 346.56 Tm <6120> Tj 1 0 0 1 227.52 347.04 Tm <6CE120> Tj 1 0 0 1 240.96 347.04 Tm <52656E74612F20> Tj 1 0 0 1 278.40 348.00 Tm <706167616E646F20> Tj 1 0 0 1 325.44 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de la actvdad mnera.No solamente el Impuesto a la Renta puede constituir "INGRESOS Y RENTAS OBTENIDOSPOR EL ESTADO" sino tambin otros tributos como el lmPuesto General a ls Ventas, elImpuesto Selectivo al Consumo, los Derechos Arancelarios, las tasas e incluso otro tipo deingresos como las rentas de l propiedad, la venta de bienes y la prestacin de servicios,los recursos provenientes de crditos internos y externos, las Donaciones y Trnsferencias,etc.Claramente se observa que el reglamento de la Ley del Canon 4inerc, atenta contra elPrincipio de Primaca de la Constitucin Poltic del Per y, adems, contra el Principio deLegalidad, recogidos por los artculos 51 y 138 de la Constitucin Poltica del Per, en loscuales se estblece que la Constitucin y la Ley prevalece sobre cualquier normreglamentaria,El procedimiento de atribucin del canon a los gobiernos locales y regionales encuentra unimportante desfase entre el momento que el Estdo percibe los ingresos que deben serconsiderados para el lculo del canon y la entrega del mismo a los gobiernos locales yregionales.No se encuentra un razonamiento equitativo o lgico que rnpida que conforme lasemDresas mineras van trbutando a la SUNAT (por ejemPlo realizando pagos acuenta del Impuesto a l Renta/ pagando el Impuesto seectivo al consumo, oliquidando los tibutos que gravan las importacions, etc.) se vayan realizandolos pagos del canon tambin en forma adelantada.El clculo adecuado, conforme a lo dispuesto por la constitucin Politica del Per, permitirque iniciativas legislativas como la propuesta por el Poder ejecutivo, en el sentido queparte del canon minero sea distribuido directamente a los pobladores, resulte viable' ]URIDICO VIGENTELa norma propuesta se limita a desarroJlar el articulo 77 de la Constitucin Politica del Per, porlo cual, no altera el ordenamiento jurdico vigente Efectivarnente, mediante la norma propuesta, simplemente se establecen pautas para elhumplimiento ;decuado del mandato constitucional aplicable Para 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<6F6274656E69646F73> Tj 0.48 Tc 1 0 0 1 80.16 561.12 Tm <6F6F7220> Tj 1 0 0 1 97.92 561.12 Tm <656C20> Tj 1 0 0 1 109.44 561.12 Tm <456C7461BF6F20> Tj 1 0 0 1 142.56 561.12 Tm <6F6F7220> Tj 1 0 0 1 160.80 562.08 Tm <656C20> Tj 1 0 0 1 171.84 562.08 Tm <6170726F76656368616D69656E746F20> Tj 1 0 0 1 252.00 563.04 Tm <646520> Tj 1 0 0 1 266.88 563.52 Tm <6C6F7320> Tj 1 0 0 1 283.20 564.00 Tm <7265637572736F732C20> Tj 1 0 0 1 326.40 564.48 Tm <6C6F20> Tj 1 0 0 1 337.92 564.96 Tm <686163ED6120> Tj 1 0 0 1 364.32 564.96 Tm <62616A6F20> Tj 1 0 0 1 387.36 565.44 Tm <756E6120> Tj 1 0 0 1 408.00 565.92 Tm <72656461636369F36E20> Tj 1 0 0 1 453.60 566.40 Tm <616D706C69612C20> Tj 1 0 0 1 489.12 568.32 Tm <717565> Tj 0.48 Tc 1 0 0 1 80.64 547.20 Tm Tj 1 0 0 1 201.60 550.56 Tm <6465736172726F6C6C617220> Tj 1 0 0 1 252.00 551.52 Tm <6573746520> Tj 1 0 0 1 274.56 551.52 Tm <696D706F74616E746520> Tj 1 0 0 1 324.96 552.48 Tm <6173706563746F20> Tj 1 0 0 1 362.40 552.96 Tm <646520> Tj 1 0 0 1 377.28 553.44 Tm <6D616E65726120> Tj 1 0 0 1 413.76 553.92 Tm <746F74616C6D656E746520> Tj 1 0 0 1 465.12 555.36 Tm <64697374696E746120> Tj 1 0 0 1 500.64 555.36 Tm <61> Tj 0.48 Tc 1 0 0 1 81.12 536.64 Tm <6C6120> Tj 1 0 0 1 91.20 536.64 Tm <65737461626C656369646120> Tj 1 0 0 1 143.52 538.56 Tm <706F7220> Tj 1 0 0 1 160.80 538.08 Tm <6E6F726D617320> Tj 1 0 0 1 196.80 538.56 Tm <7375706572696F726573> Tj 0.48 Tc 1 0 0 1 81.60 512.64 Tm <5B6E20> Tj 1 0 0 1 96.00 513.12 Tm <65736520> Tj 1 0 0 1 114.72 513.12 Tm <73656E6C3B646F2C20> Tj 1 0 0 1 153.12 514.08 Tm <6C6120> Tj 1 0 0 1 164.64 514.08 Tm <6E6F726D6120> Tj 1 0 0 1 196.80 514.56 Tm <72656772616D656E746172696120> Tj 1 0 0 1 262.08 515.52 Tm <736520> Tj 1 0 0 1 275.04 515.52 Tm <636F6E6C7261706F6E6520> Tj 1 0 0 1 327.84 516.48 Tm <616269657274616D656E746520> Tj 1 0 0 1 390.24 517.44 Tm Tj 1 0 0 1 399.84 517.92 Tm <6C6120> Tj 1 0 0 1 411.36 517.92 Tm <4C657920> Tj 1 0 0 1 430.08 519.36 Tm <7920> Tj 1 0 0 1 439.20 518.40 Tm <6C6120> Tj 1 0 0 1 450.24 518.40 Tm <436F6E736C6974756327F32E6C27> Tj 1.44 Tc 1 0 0 1 81.60 500.64 Tm <7C61736375617C657361646D6974656E656C63E16C63757C6F64657C63616E6F6E6D696E65726F736F627265746F646F737C6F73696E677265736F7367656E657261646F73706F727C61> Tj 0.48 Tc 1 0 0 1 81.60 488.64 Tm <6578706C6F74616369F36E20> Tj 1 0 0 1 136.32 490.56 Tm <7920> Tj 1 0 0 1 146.40 489.60 Tm <6170726F76656368616D69656E746F20> Tj 1 0 0 1 228.00 491.04 Tm <646520> Tj 1 0 0 1 244.32 491.04 Tm <6C6F7320> Tj 1 0 0 1 261.60 491.52 Tm <7265637572736F7320> Tj 1 0 0 1 303.84 492.00 Tm <6D696E65726F732C20> Tj 1 0 0 1 346.56 492.96 Tm <656E20> Tj 1 0 0 1 362.88 493.44 Tm <756E20> Tj 1 0 0 1 378.72 493.44 Tm <73656E74A1646F20> Tj 1 0 0 1 416.16 493.92 Tm <616D706C696F2720> Tj 1 0 0 1 454.56 495.36 Tm <706F7220> Tj 1 0 0 1 474.24 494.88 Tm <6C6F20> Tj 1 0 0 1 486.72 494.88 Tm <6375616C27> Tj 0.48 Tc 1 0 0 1 82.08 476.64 Tm <69E1697572747520> Tj 1 0 0 1 114.24 477.12 Tm <696EBF692EF3226E6975A16C7520> Tj 1 0 0 1 177.12 479.04 Tm <71726520> Tj 1 0 0 1 197.28 478.56 Tm <6C6120> Tj 1 0 0 1 208.32 478.56 Tm <6D69736D6120> Tj 1 0 0 1 240.48 479.04 Tm <4C657920> Tj 1 0 0 1 258.72 479.52 Tm <65737461626C657A636120> Tj 1 0 0 1 307.68 480.00 Tm <636C6172616D656E746520> Tj 1 0 0 1 360.00 480.96 Tm <6C6F7320> Tj 1 0 0 1 375.36 481.44 Tm <696E677265736F7320> Tj 1 0 0 1 414.72 482.88 Tm <7920> Tj 1 0 0 1 423.84 481.92 Tm <72656E74617320> Tj 1 0 0 1 454.56 482.40 Tm <656E20> Tj 1 0 0 1 468.00 483.36 Tm <76697274756420> Tj 1 0 0 1 496.80 483.36 Tm <6465> Tj 0.48 Tc 1 0 0 1 82.56 464.64 Tm <69222C6CFC31222E20> Tj 1 0 0 1 128.16 465.60 Tm <226C4575BF2220> Tj 1 0 0 1 171.84 466.08 Tm Tj 1 0 0 1 229.44 467.04 Tm <656C20> Tj 1 0 0 1 240.48 467.04 Tm <63616E6F6E20> Tj 1 0 0 1 270.24 467.52 Tm <6D696E65726F20> Tj 1 0 0 1 303.84 468.00 Tm <636F6E20> Tj 1 0 0 1 322.56 468.48 Tm <617265676C6F20> Tj 1 0 0 1 357.12 468.96 Tm <6120> Tj 1 0 0 1 365.76 468.96 Tm <6C6120> Tj 1 0 0 1 376.80 469.44 Tm <636F6E737469747563A1F36E20> Tj 1 0 0 1 434.88 470.40 Tm <506F6CED7469636120> Tj 1 0 0 1 468.96 470.88 Tm <64656C20> Tj 1 0 0 1 485.28 470.88 Tm <506572FA27> Tj 0.48 Tc 1 0 0 1 82.56 452.64 Tm <69226E6C20> Tj 1 0 0 1 111.36 453.12 Tm <22A16C61692A20> Tj 1 0 0 1 149.76 453.60 Tm Tj 1 0 0 1 163.68 454.56 Tm <71722220> Tj 1 0 0 1 183.36 454.08 Tm <6E696E67756E6120> Tj 1 0 0 1 222.24 454.56 Tm <6E6F726D6120> Tj 1 0 0 1 253.92 455.04 Tm <696E666572696F7220> Tj 1 0 0 1 288.48 456.48 Tm <70726574656E646120> Tj 1 0 0 1 330.24 456.48 Tm <6465736172726F6C6C617220> Tj 1 0 0 1 380.16 457.44 Tm <6573746520> Tj 1 0 0 1 401.76 457.92 Tm <6173706563746F20> Tj 1 0 0 1 439.20 458.40 Tm <646520> Tj 1 0 0 1 453.12 458.40 Tm <6F74726120> Tj 1 0 0 1 473.76 459.36 Tm <666F726D61> Tj 0.48 Tc 1 0 0 1 83.52 428.64 Tm <44656C20> Tj 1 0 0 1 102.24 428.64 Tm <6D69736D6F20> Tj 1 0 0 1 135.36 429.12 Tm <6D6F646F20> Tj 1 0 0 1 164.64 429.60 Tm <736520> Tj 1 0 0 1 179.04 430.08 Tm <6D6F64696669636120> Tj 1 0 0 1 221.28 430.56 Tm <6C6120> Tj 1 0 0 1 233.28 431.04 Tm <6F706F64756E6964616420> Tj 1 0 0 1 291.36 432.00 Tm <646520> Tj 1 0 0 1 306.72 432.00 Tm <6C617320> Tj 1 0 0 1 322.56 432.48 Tm <7472616E73666572656E6369617320> Tj 1 0 0 1 389.28 433.44 Tm <646520> Tj 1 0 0 1 405.12 433.92 Tm <6C6F7320> Tj 1 0 0 1 421.92 434.88 Tm <676F626965726E6F7320> Tj 1 0 0 1 469.92 434.88 Tm <6C6F63616C657320> Tj 1 0 0 1 503.52 436.32 Tm <79> Tj 0.48 Tc 1 0 0 1 83.52 416.64 Tm <4C6F696F6E6174222E20> Tj 1 0 0 1 132.00 417.12 Tm <6120> Tj 1 0 0 1 141.60 417.60 Tm <65666563746F7320> Tj 1 0 0 1 177.12 418.08 Tm <646520> Tj 1 0 0 1 192.96 419.04 Tm <70726F637572617220> Tj 1 0 0 1 234.24 419.52 Tm <71756520> Tj 1 0 0 1 254.88 419.04 Tm <6C617320> Tj 1 0 0 1 271.20 419.52 Tm <6D69736D617320> Tj 1 0 0 1 308.64 420.00 Tm <7365616E20> Tj 1 0 0 1 333.12 420.48 Tm <7265616C697A6164617320> Tj 1 0 0 1 380.64 421.44 Tm <646520> Tj 1 0 0 1 395.52 421.44 Tm <666F726D6120> Tj 1 0 0 1 426.72 421.92 Tm <6DE17320> Tj 1 0 0 1 448.80 422.40 Tm <6F706F7274756E6120> Tj 1 0 0 1 492.00 422.88 Tm <6120> Tj 1 0 0 1 502.08 423.36 Tm <6C61> Tj 0.48 Tc 1 0 0 1 84.00 404.64 Tm <6DE16E65726120> Tj 1 0 0 1 120.00 405.12 Tm <636F6D6F20> Tj 1 0 0 1 146.88 405.60 Tm <686120> Tj 1 0 0 1 160.32 406.08 Tm <76656E69646F20> Tj 1 0 0 1 192.96 406.08 Tm <7369656E646F20> Tj 1 0 0 1 225.60 407.04 Tm <7265616C697A61646120> Tj 1 0 0 1 268.32 407.52 Tm <686173746120> Tj 1 0 0 1 294.72 408.00 Tm <6C6120> Tj 1 0 0 1 305.28 408.00 Tm <6665636861> Tj 0.48 Tc 1 0 0 1 84.96 380.64 Tm <46696E616C6D656E74652C20> Tj 1 0 0 1 139.20 381.60 Tm <726573756C746120> Tj 1 0 0 1 172.80 382.08 Tm <696D706F7274616E746520> Tj 1 0 0 1 225.12 383.52 Tm <707265636973617220> Tj 1 0 0 1 263.52 384.48 Tm <71756520> Tj 1 0 0 1 283.68 383.52 Tm <736920> Tj 1 0 0 1 294.24 384.00 Tm <6269656E20> Tj 1 0 0 1 316.32 384.48 Tm <6C6120> Tj 1 0 0 1 327.36 384.48 Tm <6170726F62616369F36E20> Tj 1 0 0 1 379.20 385.44 Tm <64656C20> Tj 1 0 0 1 396.48 386.40 Tm <70726573656E746520> Tj 1 0 0 1 439.20 386.40 Tm <50726F796563746F20> Tj 1 0 0 1 480.48 386.88 Tm <646520> Tj 1 0 0 1 495.36 387.36 Tm <4C6579> Tj 0.48 Tc 1 0 0 1 84.48 369.12 Tm <636F6C6973696F6E6120> Tj 1 0 0 1 122.40 369.12 Tm <7269612720> Tj 1 0 0 1 136.32 369.60 Tm <636F6E20> Tj 1 0 0 1 155.52 369.60 Tm <6C6120> Tj 1 0 0 1 166.56 370.08 Tm <61637475616C20> Tj 1 0 0 1 196.80 370.56 Tm <7265676C616D656E74616369F36E20> Tj 1 0 0 1 268.32 372.48 Tm <287075657320> Tj 1 0 0 1 296.16 372.00 Tm <656E20> Tj 1 0 0 1 310.08 372.00 Tm <656C6C6120> Tj 1 0 0 1 328.80 372.48 Tm <73F36C6F20> Tj 1 0 0 1 349.92 372.96 Tm <736520> Tj 1 0 0 1 362.88 372.96 Tm <636F6E73696465726120> Tj 1 0 0 1 408.48 373.92 Tm <616C20> Tj 1 0 0 1 420.00 373.92 Tm <496D70756573746F20> Tj 1 0 0 1 465.12 375.36 Tm <6120> Tj 1 0 0 1 474.24 375.36 Tm <6C6120> Tj 1 0 0 1 485.28 375.36 Tm <52656E7461> Tj 0.48 Tc 1 0 0 1 85.44 357.12 Tm <6E696F76656E69656E746520> Tj 1 0 0 1 140.16 357.60 Tm <646520> Tj 1 0 0 1 154.56 357.60 Tm <6C6F7320> Tj 1 0 0 1 169.92 357.60 Tm <746974756C6172657320> Tj 1 0 0 1 209.28 358.56 Tm <646520> Tj 1 0 0 1 224.16 358.56 Tm <6C6120> Tj 1 0 0 1 234.72 359.04 Tm <61637469766964616420> Tj 1 0 0 1 277.92 359.52 Tm <6DA16E65726120> Tj 1 0 0 1 311.52 360.00 Tm <636F6D6F20> Tj 1 0 0 1 338.88 360.48 Tm <696E677265736F20> Tj 1 0 0 1 373.92 361.44 Tm <736F6D6574A1646F20> Tj 1 0 0 1 418.08 361.92 Tm <616C20> Tj 1 0 0 1 429.12 362.40 Tm <63616E6F6E292720> Tj 1 0 0 1 466.08 363.36 Tm <6C6120> Tj 1 0 0 1 477.12 363.36 Tm <66F3726D756C61> Tj 0.48 Tc 1 0 0 1 85.44 343.20 Tm <3B3B3B3B3B3B3B3B27D1E92D3B3B3B226361742C6F20> Tj 1 0 0 1 217.92 346.56 Tm <6C657369732C20> Tj 1 0 0 1 244.80 347.04 Tm <646520> Tj 1 0 0 1 260.16 347.52 Tm <363020> Tj 1 0 0 1 275.04 347.52 Tm <64CD617320> Tj 1 0 0 1 296.64 348.00 Tm <68E162696C65732C20> Tj 1 0 0 1 333.60 348.48 Tm <64656E74726F20> Tj 1 0 0 1 366.72 348.96 Tm <646520> Tj 1 0 0 1 382.08 349.44 Tm <6C6F7320> Tj 1 0 0 1 397.92 349.44 Tm <6375616C657320> Tj 1 0 0 1 430.08 350.40 Tm <656C20> Tj 1 0 0 1 442.08 350.40 Tm <506F64657220> Tj 1 0 0 1 471.36 350.88 Tm <456A65637574A1766F> Tj 0.48 Tc 1 0 0 1 85.44 332.64 Tm <4C65626572E120> Tj 1 0 0 1 119.04 333.12 Tm <6164656375617220> Tj 1 0 0 1 156.96 333.60 Tm <656C20> Tj 1 0 0 1 168.00 333.60 Tm <6E65716C616D656E746F20> Tj 1 0 0 1 223.20 334.56 Tm <766967656E746520> Tj 1 0 0 1 259.68 335.04 Tm <6120> Tj 1 0 0 1 268.32 335.52 Tm <6C6F20> Tj 1 0 0 1 278.40 335.52 Tm <64697370756573746F20> Tj 1 0 0 1 323.52 336.96 Tm <706F7220> Tj 1 0 0 1 341.28 336.48 Tm <6C6120> Tj 1 0 0 1 351.84 336.96 Tm <6C6579> Tj 0.48 Tc 1 0 0 1 86.40 296.16 Tm <4949492C20> Tj 1 0 0 1 121.92 296.64 Tm <414E414C4953495320> Tj 1 0 0 1 174.24 297.60 Tm <434F53664F20> Tj 1 0 0 1 212.64 298.08 Tm <42454E45464943494F> Tj 0.48 Tc 1 0 0 1 87.36 272.16 Tm <526573756C746120> Tj 1 0 0 1 122.88 272.64 Tm <636F6D706CA16361646F20> Tj 1 0 0 1 175.20 273.60 Tm <736F6D6574657220> Tj 1 0 0 1 215.52 274.08 Tm <756E6120> Tj 1 0 0 1 235.20 274.56 Tm <4C657920> Tj 1 0 0 1 253.92 275.04 Tm <636F726E6F20> Tj 1 0 0 1 281.76 275.52 Tm <6C6120> Tj 1 0 0 1 292.80 276.48 Tm <70726F7075657374612D6120> Tj 1 0 0 1 348.00 276.48 Tm <637269746572696F7320> Tj 1 0 0 1 386.40 277.44 Tm <65636F6EF36D69636F7320> Tj 1 0 0 1 442.56 279.36 Tm <70BF72612D64657465726D696E6172> Tj 0.48 Tc 1 0 0 1 87.84 260.16 Tm <2C756920> Tj 1 0 0 1 105.60 260.64 Tm <69726E7066692E756E6169757420> Tj 1 0 0 1 161.28 261.60 Tm <226E20> Tj 1 0 0 1 176.16 261.60 Tm <656C20> Tj 1 0 0 1 187.20 262.08 Tm <636F73746F20> Tj 1 0 0 1 214.56 263.04 Tm <7920> Tj 1 0 0 1 223.20 262.56 Tm <636F6E747261737461726C6F7320> Tj 1 0 0 1 284.16 263.52 Tm <636F6E20> Tj 1 0 0 1 303.36 264.00 Tm <656C20> Tj 1 0 0 1 314.40 264.00 Tm <62656E65666963696F20> Tj 1 0 0 1 357.12 265.92 Tm <71756520> Tj 1 0 0 1 377.76 266.40 Tm <7075646965726120> Tj 1 0 0 1 414.24 266.88 Tm <67656E657261722720> Tj 1 0 0 1 455.52 266.88 Tm <746F6F6120> Tj 1 0 0 1 478.56 267.36 Tm <76657A20> Tj 1 0 0 1 496.80 268.80 Tm <717565> Tj 0.48 Tc 1 0 0 1 88.32 248.16 Tm <6C6F7320> Tj 1 0 0 1 103.20 248.64 Tm <6D69736D6F7320> Tj 1 0 0 1 139.20 249.12 Tm <736F6E20> Tj 1 0 0 1 157.92 249.60 Tm <696E76616C6F7261626C65732E> Tj 0.48 Tc 1 0 0 1 88.80 224.16 Tm <4E6F20> Tj 1 0 0 1 106.08 224.64 Tm <6F627374616E746520> Tj 1 0 0 1 150.72 225.12 Tm <6C6F20> Tj 1 0 0 1 164.16 225.60 Tm <696E64696361646F2C20> Tj 1 0 0 1 210.24 227.04 Tm <706F64656D6F7320> Tj 1 0 0 1 256.32 227.04 Tm <636F6E7369646572617220> Tj 1 0 0 1 308.16 228.96 Tm <71756520> Tj 1 0 0 1 330.72 229.44 Tm <706F7220> Tj 1 0 0 1 350.88 228.48 Tm <736920> Tj 1 0 0 1 363.84 228.96 Tm <6D69736D6F2720> Tj 1 0 0 1 401.76 229.92 Tm <656C2E20> Tj 1 0 0 1 415.68 229.92 Tm <6573636C61726563696D69656E746F20> Tj 1 0 0 1 489.60 231.36 Tm <646520> Tj 1 0 0 1 506.88 231.84 Tm <6C61> Tj 1.44 Tc 1 0 0 1 88.80 212.16 Tm <64657465726D696E616369F36E616465637561646164656C6361A16F6E2C67656E657261756E656E6F726D6562656E65666963696F706180657C706169732C746F646156657A7175657365> Tj 0.48 Tc 1 0 0 1 89.28 200.16 Tm <2269742A69756E20> Tj 1 0 0 1 127.68 200.64 Tm <6F694F226E756E4F6F20> Tj 1 0 0 1 178.56 201.60 Tm <75BF2263756164616D656E746520> Tj 1 0 0 1 252.96 203.04 Tm <696F7320> Tj 1 0 0 1 269.76 204.00 Tm <676173746F7320> Tj 1 0 0 1 302.40 203.52 Tm <64656C20> Tj 1 0 0 1 319.68 204.00 Tm <45737461646F2C20> Tj 1 0 0 1 356.16 204.96 Tm <726573706563746F20> Tj 1 0 0 1 397.44 205.44 Tm <646520> Tj 1 0 0 1 412.80 205.92 Tm <6C6120> Tj 1 0 0 1 423.84 205.92 Tm <7472616E73666572656E63696120> Tj 1 0 0 1 485.76 207.36 Tm <646520> Tj 1 0 0 1 500.64 207.36 Tm <737573> Tj 0.48 Tc 1 0 0 1 89.76 187.68 Tm <496E677265736F7320> Tj 1 0 0 1 129.12 189.60 Tm <7920> Tj 1 0 0 1 138.72 188.64 Tm <72656E74617320> Tj 1 0 0 1 169.92 190.08 Tm <67656E657261646F7320> Tj 1 0 0 1 220.80 191.04 Tm <706F7220> Tj 1 0 0 1 239.04 190.56 Tm <656C20> Tj 1 0 0 1 250.56 190.56 Tm <6170726F76656368616D69656E746F20> Tj 1 0 0 1 329.76 192.00 Tm <646520> Tj 1 0 0 1 345.12 192.48 Tm <6C6F7320> Tj 1 0 0 1 360.96 192.48 Tm <7265637572736F7320> Tj 1 0 0 1 402.24 193.44 Tm <6E61747572616C657320> Tj 1 0 0 1 446.88 194.40 Tm <6120> Tj 1 0 0 1 456.48 194.40 Tm <6C6F7320> Tj 1 0 0 1 472.32 196.32 Tm <676F62A165726E6F73> Tj 0.48 Tc 1 0 0 1 90.24 175.68 Tm <6C6F69616C657320> Tj 1 0 0 1 123.84 177.60 Tm <7920> Tj 1 0 0 1 134.88 176.64 Tm <726571726F6E616CE9732C20> Tj 1 0 0 1 188.16 177.60 Tm <6C6F7320> Tj 1 0 0 1 205.44 177.60 Tm <6375616C657320> Tj 1 0 0 1 238.56 178.56 Tm <686173746120> Tj 1 0 0 1 267.84 179.04 Tm <656C20> Tj 1 0 0 1 280.80 179.04 Tm <72A16F6D656E746F20> Tj 1 0 0 1 327.84 180.00 Tm <6E6F20> Tj 1 0 0 1 344.16 180.48 Tm <68616E20> Tj 1 0 0 1 365.28 180.96 Tm <7369646F20> Tj 1 0 0 1 388.32 181.44 Tm <61747269627569646F7320> Tj 1 0 0 1 437.76 181.92 Tm <6465626964616D656E746520> Tj 1 0 0 1 500.16 183.36 Tm <636F6E> Tj 0.48 Tc 1 0 0 1 18.24 158.40 Tm <2C2E2E27F1A120> Tj 1 0 0 1 90.24 163.68 Tm <6172726567726F3B20> Tj 1 0 0 1 132.48 164.64 Tm <6C6120> Tj 1 0 0 1 143.04 164.64 Tm <616F6E73743B74756327F36E20> Tj 1 0 0 1 200.16 166.08 Tm <506F72696C69276120> Tj 1 0 0 1 234.24 166.56 Tm <64656C20> Tj 1 0 0 1 251.04 168.96 Tm <6F6572FA> Tj 0.48 Tc /F3 15.0 Tf 1 0 0 1 16.32 137.76 Tm <74276C3A31223A2E2E6974275C632A7222276D6520> Tj 1 0 0 1 137.76 140.64 Tm <686120> Tj 1 0 0 1 152.64 140.64 Tm <7369646F20> Tj 1 0 0 1 175.20 141.12 Tm <6D656E63696F6E61646F20> Tj 1 0 0 1 233.28 142.08 Tm <616E746572696F726D65A174652C20> Tj 1 0 0 1 303.36 143.52 Tm <2A20> Tj 1 0 0 1 317.76 137.28 Tm <313120> Tj 1 0 0 1 332.64 137.28 Tm <50313931393A3A39793A5B3131222C223A6C2D743A3A2A2E693A275D3A6C273A2E22> Tj 0.48 Tc /F3 11.0 Tf 1 0 0 1 96.48 127.68 Tm <657465726D696E616E646F20> Tj 1 0 0 1 155.04 128.64 Tm <656C20> Tj 1 0 0 1 166.08 129.12 Tm <63616E6F6E20> Tj 1 0 0 1 196.32 129.60 Tm <62616A6F20> Tj 1 0 0 1 218.88 130.08 Tm <637269746572696F7320> Tj 1 0 0 1 257.76 130.56 Tm <7265737472696374ED763B7320> Tj 1 0 0 1 308.64 131.52 Tm <657374616269656369646F7320> Tj 1 0 0 1 365.76 133.44 Tm <706F7220> Tj 1 0 0 1 384.00 133.44 Tm <6E6F726D617320> Tj 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senl;do, la norma regramentaria se conlrapone abiertamente la Ley y la Conslituc'.l'|ascua|esadmitenelclcu|ode|canonminerosobretodos|osingresosgeneradospor|aexplotacin y aprovechamiento de los recursos mineros, en un sentdo amplio' por lo cual'iiurtu ini."niulu qre la misma Ley establezca claramente los ingresos y rentas en virtud dei",l1". "lEu" ,iterminar el canon minero con areglo a la constitucn Poltica del Per'i"nl "lai* " qr" ninguna norma inferior pretenda desarrollar este aspecto de otra formaDel mismo modo se modifica la opodunidad de las transferencias de los gobiernos locales yLoionat". a efectos de procurar que las mismas sean realizadas de forma ms oportuna a lamnera como ha venido siendo realizada hasta la fechaFinalmente, resulta importante precisar que si bien la aprobacin del presente Proyecto de Leycolisiona ria' con la actual reglamentacin (pues en ella slo se considera al Impuesto a la Rentanioveniente de los titulares de la actividad mnera como ingreso sometdo al canon)' la frmula;;;;;;;;'-;;;"cat,o lesis, de 60 das hbiles, dentro de los cuales el Poder EjecutvoLeber adecuar el neqlamento vigente a lo dispuesto por la ley III, ANALISIS COSfO BENEFICIOResulta complcado someter una Ley corno la propuesta-a criterios econmicos pra-determinar,ui irnpfi.unaiut "n el costo y contrastarlos con el beneficio que pudiera generar' tooa vez quelos mismos son invalorables.No obstante lo indicado, podemos considerar que por si mismo' el. esclarecimiento de ladeterminacinadecuadadelcaon,generaunenormebeneficiopae|pais,todaVezquese"it*iun oiO"nunOo u"cuadamente ios gastos del Estado, respecto de la transferencia de susIngresos y rentas generados por el aprovechamiento de los recursos naturales a los gobernosloiales y reqronals, los cuales hasta el romento no han sido atribuidos debidamente con ,..' arregro; la aonst;tuc'n Porili'a del oert'l:1":..it'\c*r"'me ha sido mencionado anteriormete, * 11 P1919::9y:[11",":l-t::*.i:']:l':." eterminando el canon bajo criterios restrictv;s estabiecidos por normas infra constituconales'omo el neglamento, al slamente determinar el cano en fuci al Tl'1t:"^:^l:lTt"^I.T .V;^S-]:/i"iJi il-i' i;;;;;;!; ;il. qu" pu..iu" derivados de ras actividades '"fp-:"-!d'9:-:.f',:] :-,#n,l; ' :";;,;;i; ;rili"'aopcin de los mecanismos correctivos correspondientes' resulta un todos los ingresos Y EiGiirovenientes de la explotacin de los recursos naturales' beneficio evidente CALLE DE LA cRIJZ DE PIEDRA N'613 TELEFONO: 076-362233 - FAX 076-364166CAJAMARCA - PERU endstream endobj 190 0 obj 3412 endobj 191 0 obj << /Length 192 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj186 Do Q endstream endobj 192 0 obj 46 endobj 193 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj186 186 0 R >> /Subtype 189 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 185 0 R 191 0 R 187 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R 76 0 R 85 0 R 94 0 R 103 0 R 112 0 R 121 0 R 130 0 R 139 0 R 148 0 R 157 0 R 166 0 R 175 0 R 184 0 R 193 0 R ] /Count 21 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0001189628 00000 n 185 9 0001122283 00000 n 0001122363 00000 n 0001163527 00000 n 0001185726 00000 n 0001185750 00000 n 0001189219 00000 n 0001189242 00000 n 0001189345 00000 n 0001189366 00000 n trailer << /Size 194 /Info 1 0 R /Root 13 0 R /Prev 1121950 >> startxref 1189846 %%EOF 194 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 195 0 obj << /Type /XObject /Subtype /Image /Name /Obj195 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 36780 >> stream Qr_qx\|# 4T2&#:#E#DvSQhBvEܾ(&HD`M !.!, X(9a-XU  0: GG^(": g≢ʲ])vT)IG Ȳ#%HM8E 8YEY"#HVh1h!U$GX,TEU}ĺ5]&T":4"5J0莈莄3˪R8DtG* DAMIe !1YG0V٢#.VB¼DBDHGg5- !P"%.!B/mXm)ub4_A (X~?8K u0&ED+Ca1QeT[Vv" F9&9Q (oU56;>%Bw5ۭ3'U5P]GYT혿Hgo?d:XԌvʦpDGyeSX> |{(r}TʇYuB!&̓yeSXR*'֨<#1HqLwo>; }yM?ϯycpφ8 C:Xa3e K! xѭi$ffi$^}"I%B#魤#KҮm$^ iz< cH$^NA𫵤 HH=(pDx/FI$0"#b х&$YQ#i$ I @M?i$Z "6I$;q("eaVU=ki$I^0"I$|E`ߤI$莾$K*k؈۫ @ C$9!4Hr,#({@4-Y7M"G@T,I": -hGw3VM&SѷH$0EӠ݌%HA`milI":%I/l4$oIָ!GJߊ -i<i$b,!_IAxW$B(t֓HOn) @ yt]JqPA㲿m- ttXWHL W6I#i$dvkE ElE #,8S9 P@(XEACx L!PCB"9 BX @9gѢTAvPF">G+J8(rrG?F0 ݔ""""EBH <t@$Pp@ i$#$9CL"+@0(@b?@Ô9HÔ9BXĊ8!G Dt,$莂^7dI [Ťҗ@w r1I)װi_l 9 _E$xfÈ:$/dpt dtO0pDtDi$#a !h$Ca|چ]j.qDuU$uC kbG-%N&)pDzr@E31B6k&$ g)Tu R *q \$Am;VTI k &҅I Ҳ|/R)2Ji *JIUJXA}(t*I$:I-+ҤI*TK+M$Ij%-KIiUR]! 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624.48 Tm <696E677265736F7320> Tj 1 0 0 1 427.20 625.44 Tm <7920> Tj 1 0 0 1 436.32 624.48 Tm <72656E74617320> Tj 1 0 0 1 467.04 625.92 Tm <70657263696269646F73> Tj 0.48 Tc 1 0 0 1 86.40 612.00 Tm <706F7220> Tj 1 0 0 1 103.68 611.04 Tm <656C20> Tj 1 0 0 1 114.24 611.52 Tm <45737461646F2E> Tj 0.48 Tc 1 0 0 1 86.88 587.52 Tm <456E20> Tj 1 0 0 1 101.76 587.52 Tm <65666563746F2C20> Tj 1 0 0 1 136.32 587.52 Tm <74616C20> Tj 1 0 0 1 152.16 588.96 Tm <7920> Tj 1 0 0 1 161.76 587.52 Tm <636F6D6F20> Tj 1 0 0 1 190.56 587.52 Tm <736520> Tj 1 0 0 1 204.96 588.00 Tm <656E6375656E74726120> Tj 1 0 0 1 254.40 588.00 Tm <6E75657374726120> Tj 1 0 0 1 292.32 588.48 Tm <6C656769736C6163EDF3A120> Tj 1 0 0 1 341.76 588.48 Tm <616475616C6D656E74652C20> Tj 1 0 0 1 404.16 589.92 Tm <7065726D69746972696120> Tj 1 0 0 1 450.72 589.92 Tm <71756520> Tj 1 0 0 1 471.36 588.96 Tm <6375616C7175696572> Tj 0.48 Tc 1 0 0 1 86.40 576.48 Tm <676F626965726E6F20> Tj 1 0 0 1 128.16 575.52 Tm <6C6F63616C20> Tj 1 0 0 1 151.20 575.52 Tm <6F20> Tj 1 0 0 1 160.32 576.00 Tm <726567696F6E616C2C20> Tj 1 0 0 1 202.08 576.96 Tm <707565646120> Tj 1 0 0 1 232.32 576.00 Tm <65786967A17220> Tj 1 0 0 1 259.68 576.00 Tm <656E20> Tj 1 0 0 1 274.08 576.48 Tm <696E7374616E63696120> Tj 1 0 0 1 314.88 577.92 Tm <6A7564696369616C20> Tj 1 0 0 1 349.92 577.44 Tm <286120> Tj 1 0 0 1 361.92 576.96 Tm <74726176E97320> Tj 1 0 0 1 392.64 576.96 Tm <646520> Tj 1 0 0 1 407.04 576.96 Tm <756E6120> Tj 1 0 0 1 426.72 576.96 Tm <616363EDF36E20> Tj 1 0 0 1 457.44 577.44 Tm <646520> Tj 1 0 0 1 471.36 577.44 Tm <616D7061726F292C> Tj 0.48 Tc 1 0 0 1 86.88 563.52 Tm <6C6120> Tj 1 0 0 1 97.44 563.52 Tm <696E61706C69636162696C6964616420> Tj 1 0 0 1 162.24 564.48 Tm <7061726120> Tj 1 0 0 1 184.80 564.00 Tm <636164BF20> Tj 1 0 0 1 209.28 564.00 Tm <756E6120> Tj 1 0 0 1 228.48 564.00 Tm <646520> Tj 1 0 0 1 242.88 564.00 Tm <656C6C617320> Tj 1 0 0 1 265.92 564.96 Tm <28656E20> Tj 1 0 0 1 283.68 564.00 Tm <666F726D6120> Tj 1 0 0 1 312.96 564.48 Tm <696E646570656E6469656E74652920> Tj 1 0 0 1 382.08 564.96 Tm <64656C6172746963756C6F20> Tj 1 0 0 1 434.40 564.96 Tm <3920> Tj 1 0 0 1 443.04 564.96 Tm <64656C20> Tj 1 0 0 1 459.84 565.44 Tm <5265676C616D656E746F> Tj 0.48 Tc 1 0 0 1 86.40 552.48 Tm <7920> Tj 1 0 0 1 95.04 551.52 Tm <65786967697220> Tj 1 0 0 1 122.40 552.48 Tm <71756520> Tj 1 0 0 1 143.04 551.52 Tm <6C6520> Tj 1 0 0 1 154.08 551.52 Tm <73656120> Tj 1 0 0 1 172.80 551.52 Tm <656E7472656761646120> Tj 1 0 0 1 221.76 552.00 Tm <756E6120> Tj 1 0 0 1 241.92 552.96 Tm <7061727469636970616369F36E20> Tj 1 0 0 1 300.48 552.48 Tm <616465637561646120> Tj 1 0 0 1 346.56 552.48 Tm <646520> Tj 1 0 0 1 361.44 552.96 Tm <6C6120> Tj 1 0 0 1 372.48 552.96 Tm <746F74616C6964616420> Tj 1 0 0 1 414.72 552.96 Tm <646520> Tj 1 0 0 1 429.60 552.96 Tm <69A1677265736F7320> Tj 1 0 0 1 468.96 553.44 Tm <6F6274656E69646F73> Tj 0.48 Tc 1 0 0 1 86.88 540.48 Tm <706F7220> Tj 1 0 0 1 104.16 539.52 Tm <656C20> Tj 1 0 0 1 115.20 539.52 Tm <45737461646F2E> Tj 0.48 Tc 1 0 0 1 87.36 515.52 Tm <456E20> Tj 1 0 0 1 103.20 515.52 Tm <6275656E6120> Tj 1 0 0 1 134.88 515.52 Tm <6375656E74612C20> Tj 1 0 0 1 172.32 515.52 Tm <656C20> Tj 1 0 0 1 184.80 516.00 Tm <7A616E6A617220> Tj 1 0 0 1 216.96 516.00 Tm <6375616C717569657220> Tj 1 0 0 1 261.60 516.00 Tm <7469706F20> Tj 1 0 0 1 283.20 516.00 Tm <646520> Tj 1 0 0 1 299.04 516.48 Tm <647564617320> Tj 1 0 0 1 330.24 516.48 Tm <616C20> Tj 1 0 0 1 343.20 516.96 Tm <45737461646F20> Tj 1 0 0 1 377.28 516.96 Tm <736F62726520> Tj 1 0 0 1 407.04 516.96 Tm <6C6F7320> Tj 1 0 0 1 424.32 516.96 Tm <696E677265736F7320> Tj 1 0 0 1 464.64 517.92 Tm <7920> Tj 1 0 0 1 475.20 517.44 Tm <72656E74617320> Tj 1 0 0 1 506.88 517.44 Tm <61> Tj 0.48 Tc 1 0 0 1 87.36 503.52 Tm <646973747269627569722C20> Tj 1 0 0 1 134.40 503.04 Tm <44657272A169746972E120> Tj 1 0 0 1 179.52 504.00 Tm <6C6120> Tj 1 0 0 1 192.00 504.00 Tm <64657465726D696E616369F36E20> Tj 1 0 0 1 260.16 504.00 Tm <64656C20> Tj 1 0 0 1 278.88 504.00 Tm <63616E6F6E20> Tj 1 0 0 1 310.56 504.48 Tm <656E20> Tj 1 0 0 1 326.88 504.48 Tm <666F726D6120> Tj 1 0 0 1 358.08 504.96 Tm <657175697461746976612C20> Tj 1 0 0 1 409.44 506.40 Tm <6A7573746120> Tj 1 0 0 1 436.80 505.92 Tm <7920> Tj 1 0 0 1 447.36 505.44 Tm <61727265676C61646120> Tj 1 0 0 1 494.40 505.44 Tm <6120> Tj 1 0 0 1 504.96 505.44 Tm <6C61> Tj 0.48 Tc 1 0 0 1 87.36 491.52 Tm <636F6E73746974756369F36E20> Tj 1 0 0 1 144.96 491.52 Tm <506F6CED7469636120> Tj 1 0 0 1 179.04 491.52 Tm <64656C20> Tj 1 0 0 1 196.32 492.00 Tm <506572FA2C20> Tj 1 0 0 1 222.72 492.00 Tm <6C6F20> Tj 1 0 0 1 233.76 492.96 Tm <71756520> Tj 1 0 0 1 253.92 492.00 Tm <636F6E736567756972E120> Tj 1 0 0 1 304.80 493.44 Tm <71756520> Tj 1 0 0 1 325.44 492.48 Tm <6C6F7320> Tj 1 0 0 1 340.32 493.44 Tm <676F626965726E6F7320> Tj 1 0 0 1 387.36 492.96 Tm <6C6F63616C657320> Tj 1 0 0 1 420.48 493.92 Tm <7920> Tj 1 0 0 1 429.60 493.44 Tm <726567696F6E616C657320> Tj 1 0 0 1 477.60 493.44 Tm <7375706572656E> Tj 0.48 Tc 1 0 0 1 87.36 479.04 Tm <73757320> Tj 1 0 0 1 105.60 480.48 Tm <70726F626C656D617320> Tj 1 0 0 1 153.60 479.52 Tm <66696E616E636965726F732C20> Tj 1 0 0 1 208.32 480.00 Tm <6D656469616E746520> Tj 1 0 0 1 252.48 480.00 Tm <6C6120> Tj 1 0 0 1 263.52 480.00 Tm <7574696C697A616369F36E20> Tj 1 0 0 1 309.60 480.48 Tm <646520> Tj 1 0 0 1 323.52 480.48 Tm <74616C657320> Tj 1 0 0 1 347.52 480.96 Tm <666F6E646F7320> Tj 1 0 0 1 380.64 480.96 Tm <656E20> Tj 1 0 0 1 395.04 481.92 Tm <70726F796563746F7320> Tj 1 0 0 1 441.12 480.96 Tm <646520> Tj 1 0 0 1 455.52 481.44 Tm <696D706163746F20> Tj 1 0 0 1 492.96 481.92 Tm <6C6F63616C> Tj 0.48 Tc 1 0 0 1 87.36 468.48 Tm <7920> Tj 1 0 0 1 98.88 467.52 Tm <726567696F6E616C2C20> Tj 1 0 0 1 142.56 467.52 Tm <636F6E20> Tj 1 0 0 1 164.16 467.52 Tm <656C20> Tj 1 0 0 1 177.60 468.00 Tm <6F626A657469766F20> Tj 1 0 0 1 218.88 468.00 Tm <646520> Tj 1 0 0 1 236.16 468.00 Tm <696D706C656D656E74617220> Tj 1 0 0 1 297.60 468.48 Tm <6C6120> Tj 1 0 0 1 311.04 468.48 Tm Tj 1 0 0 1 381.60 468.96 Tm <6E656365736172696120> Tj 1 0 0 1 429.60 469.92 Tm <7061726120> Tj 1 0 0 1 455.52 470.40 Tm <70726F6D6F76657220> Tj 1 0 0 1 502.56 469.44 Tm <7375> Tj 0.48 Tc 1 0 0 1 87.84 455.52 Tm <6465736172726F6C6C6F2E> Tj 0.48 Tc 1 0 0 1 88.32 431.52 Tm <45766964656E74656D656E74652C20> Tj 1 0 0 1 161.76 432.00 Tm <6C6F7320> Tj 1 0 0 1 178.08 432.00 Tm <636F73746F7320> Tj 1 0 0 1 211.20 432.96 Tm <71756520> Tj 1 0 0 1 232.80 432.00 Tm <6972726F676172ED612C20> Tj 1 0 0 1 277.44 432.00 Tm <736572ED616E20> Tj 1 0 0 1 308.64 432.48 Tm <6C6F7320> Tj 1 0 0 1 325.92 432.48 Tm <72656C617469766F7320> Tj 1 0 0 1 367.20 432.96 Tm <6120> Tj 1 0 0 1 377.28 432.96 Tm <636F73746F7320> Tj 1 0 0 1 410.40 432.96 Tm <61646D696E69737472617469766F7320> Tj 1 0 0 1 481.92 434.40 Tm <7061726120> Tj 1 0 0 1 505.92 433.92 Tm <6C61> Tj 0.48 Tc 1 0 0 1 88.32 419.04 Tm <636F6E74726174616369F36E20> Tj 1 0 0 1 148.32 419.52 Tm <646520> Tj 1 0 0 1 165.60 419.04 Tm <446572736F6E616C20> Tj 1 0 0 1 208.80 421.44 Tm <71756520> Tj 1 0 0 1 231.84 420.00 Tm <7265616C69636520> Tj 1 0 0 1 266.88 420.00 Tm <6C6120> Tj 1 0 0 1 279.84 420.00 Tm <64657465726D696E6163A1F36E20> Tj 1 0 0 1 348.96 420.48 Tm <6D656E7375616C20> Tj 1 0 0 1 391.68 420.96 Tm <64656C20> Tj 1 0 0 1 410.88 420.96 Tm <63616E6F6E2C20> Tj 1 0 0 1 446.88 420.96 Tm <6C6F7320> Tj 1 0 0 1 464.64 420.96 Tm <6375616C657320> Tj 1 0 0 1 498.24 421.44 Tm <736F6E> Tj 0.48 Tc 1 0 0 1 88.80 407.52 Tm <696E636F6D70617261626C657320> Tj 1 0 0 1 154.56 407.52 Tm <636F6E74726120> Tj 1 0 0 1 186.24 407.52 Tm <6C6F7320> Tj 1 0 0 1 202.08 407.52 Tm <62656E65666963696F7320> Tj 1 0 0 1 249.12 408.96 Tm <71756520> Tj 1 0 0 1 268.80 408.96 Tm <796120> Tj 1 0 0 1 282.72 408.00 Tm <68616E20> Tj 1 0 0 1 301.92 408.48 Tm <7369646F20> Tj 1 0 0 1 323.04 408.48 Tm <646573637269746F732E20> Tj 1 0 0 1 368.64 408.96 Tm <4465626520> Tj 1 0 0 1 394.56 408.96 Tm <6164766572746972736520> Tj 1 0 0 1 441.60 409.92 Tm <71756520> Tj 1 0 0 1 461.28 409.44 Tm <696E636C757369766520> Tj 1 0 0 1 501.60 409.44 Tm <6C6F73> Tj 0.48 Tc 1 0 0 1 88.80 395.04 Tm <6D69736D6F7320> Tj 1 0 0 1 125.76 395.04 Tm <636F73746F7320> Tj 1 0 0 1 157.44 396.48 Tm <67656E657261646F7320> Tj 1 0 0 1 208.32 396.48 Tm <7061726120> Tj 1 0 0 1 231.84 395.52 Tm <656C20> Tj 1 0 0 1 243.84 396.00 Tm <45737461646F20> Tj 1 0 0 1 277.44 396.00 Tm <636F6E20> Tj 1 0 0 1 297.12 396.00 Tm <6C6120> Tj 1 0 0 1 308.64 396.48 Tm <6E6F72F16120> Tj 1 0 0 1 341.28 397.44 Tm <70726F7075657374612C20> Tj 1 0 0 1 392.16 396.96 Tm <6972E16E20> Tj 1 0 0 1 412.80 396.96 Tm <6469736D696E7579656E646F20> Tj 1 0 0 1 477.60 397.44 Tm <6120> Tj 1 0 0 1 486.72 397.44 Tm <74726176E973> Tj 0.48 Tc 1 0 0 1 88.80 383.04 Tm <64656C20> Tj 1 0 0 1 106.56 383.04 Tm <7469656D706F2C20> Tj 1 0 0 1 144.48 383.04 Tm <746F646120> Tj 1 0 0 1 168.96 383.52 Tm <76657A20> Tj 1 0 0 1 189.12 384.48 Tm <71756520> Tj 1 0 0 1 210.72 383.52 Tm <6C6F7320> Tj 1 0 0 1 227.52 384.48 Tm <676F626965726E6F7320> Tj 1 0 0 1 276.48 384.00 Tm <6C6F63616C657320> Tj 1 0 0 1 310.08 384.96 Tm <7920> Tj 1 0 0 1 321.12 384.48 Tm <726567696F6E616C65732C20> Tj 1 0 0 1 373.92 384.96 Tm <6D656469616E746520> Tj 1 0 0 1 420.00 384.96 Tm <6C617320> Tj 1 0 0 1 436.32 384.96 Tm <7472616E73666572656E6369617320> Tj 1 0 0 1 503.04 385.92 Tm <6465> Tj 0.48 Tc 1 0 0 1 88.80 371.04 Tm <63616E6F6E20> Tj 1 0 0 1 119.04 371.04 Tm <6164656375616461732C20> Tj 1 0 0 1 172.80 371.52 Tm <736572E16E20> Tj 1 0 0 1 201.12 371.52 Tm <6D656E6F7320> Tj 1 0 0 1 234.24 371.52 Tm <646570656E6469656E74657320> Tj 1 0 0 1 297.12 372.00 Tm <64656C20> Tj 1 0 0 1 314.40 372.48 Tm <45737461646F20> Tj 1 0 0 1 348.48 373.44 Tm <7061726120> Tj 1 0 0 1 372.00 372.96 Tm <6C6120> Tj 1 0 0 1 383.04 372.96 Tm <617369676E616369F36E20> Tj 1 0 0 1 433.44 372.96 Tm <646520> Tj 1 0 0 1 448.32 373.44 Tm <6F74726F7320> Tj 1 0 0 1 474.72 373.44 Tm <7265637572736F732C> Tj 0.48 Tc 1 0 0 1 88.80 359.04 Tm <657320> Tj 1 0 0 1 103.20 359.04 Tm <64656369722C20> Tj 1 0 0 1 131.52 359.04 Tm <736920> Tj 1 0 0 1 142.56 359.52 Tm <656C20> Tj 1 0 0 1 155.04 359.52 Tm <45737461646F20> Tj 1 0 0 1 188.64 359.52 Tm <7472616E73666965726520> Tj 1 0 0 1 235.20 360.00 Tm <656C20> Tj 1 0 0 1 247.20 360.00 Tm <63616E6F6E20> Tj 1 0 0 1 278.40 360.00 Tm <61646563756164616D656E74652C20> Tj 1 0 0 1 355.68 360.96 Tm <6C6F7320> Tj 1 0 0 1 372.00 360.96 Tm <476F626965726E6F7320> Tj 1 0 0 1 421.44 360.96 Tm <4C6F63BF6C657320> Tj 1 0 0 1 457.44 362.40 Tm <7920> Tj 1 0 0 1 467.52 361.44 Tm <526567696F6E616C6573> Tj 0.48 Tc 1 0 0 1 89.28 347.04 Tm <636F6E746172E16E20> Tj 1 0 0 1 131.52 347.52 Tm <636F6E20> Tj 1 0 0 1 151.68 347.52 Tm <6D61796F72657320> Tj 1 0 0 1 193.92 347.52 Tm <7265637572736F7320> Tj 1 0 0 1 234.72 348.96 Tm <7920> Tj 1 0 0 1 244.32 348.00 Tm <6E6F20> Tj 1 0 0 1 259.20 348.00 Tm <736520> Tj 1 0 0 1 273.12 348.00 Tm <766572E16E20> Tj 1 0 0 1 301.92 348.48 Tm <6F626C696761646F7320> Tj 1 0 0 1 348.00 348.48 Tm <6120> Tj 1 0 0 1 357.60 348.48 Tm <736F6C69636974617220> Tj 1 0 0 1 395.52 348.96 Tm <616C20> Tj 1 0 0 1 407.52 348.96 Tm <476F626965726E6F20> Tj 1 0 0 1 451.68 349.44 Tm <63656E7472616C20> Tj 1 0 0 1 487.20 349.44 Tm <6D61796F72> Tj 0.48 Tc 1 0 0 1 89.28 335.04 Tm <61706F796F20> Tj 1 0 0 1 118.56 335.04 Tm <65636F6EF36D69636F20> Tj 1 0 0 1 168.96 336.48 Tm <7061726120> Tj 1 0 0 1 192.00 336.00 Tm <6C6120> Tj 1 0 0 1 203.04 335.52 Tm <7265BF6C697A616369F36E20> Tj 1 0 0 1 252.00 336.00 Tm <646520> Tj 1 0 0 1 265.92 336.00 Tm <6F6272617320> Tj 1 0 0 1 293.28 336.00 Tm <656E20> Tj 1 0 0 1 307.20 336.48 Tm <73757320> Tj 1 0 0 1 325.44 336.48 Tm <726573706563746976617320> Tj 1 0 0 1 377.28 336.96 Tm <63697263756E736372697063696F6E6573> Tj 0.48 Tc 1 0 0 1 89.76 311.04 Tm <436F6D706C656D656E74616E646F20> Tj 1 0 0 1 170.40 311.52 Tm <6C6F20> Tj 1 0 0 1 180.96 311.52 Tm <657870756573746F2C20> Tj 1 0 0 1 227.04 311.52 Tm <646562656D6F7320> Tj 1 0 0 1 271.20 312.00 Tm <726573616974617220> Tj 1 0 0 1 306.72 312.96 Tm <71756520> Tj 1 0 0 1 326.40 312.48 Tm <74616E746F20> Tj 1 0 0 1 352.80 313.44 Tm <676F626965726E6F20> Tj 1 0 0 1 395.04 312.96 Tm <63656E7472616C20> Tj 1 0 0 1 428.16 312.96 Tm <636F6D6F20> Tj 1 0 0 1 456.00 313.44 Tm <6C6F7320> Tj 1 0 0 1 470.88 313.44 Tm <476F626965726E6F73> Tj 0.48 Tc 1 0 0 1 90.24 299.04 Tm <4C6F63616C657320> Tj 1 0 0 1 126.72 300.48 Tm <7920> Tj 1 0 0 1 137.76 299.04 Tm <526567696F6E616C657320> Tj 1 0 0 1 190.56 299.52 Tm <666F726D616E20> Tj 1 0 0 1 228.00 300.48 Tm <706172746520> Tj 1 0 0 1 256.32 300.00 Tm <64656C20> Tj 1 0 0 1 275.04 300.00 Tm <45737461646F2C20> Tj 1 0 0 1 312.96 300.96 Tm <706F7220> Tj 1 0 0 1 333.12 300.48 Tm <6C6F20> Tj 1 0 0 1 346.08 301.44 Tm <7175652C20> Tj 1 0 0 1 371.04 300.96 Tm <6D616C20> Tj 1 0 0 1 392.64 301.92 Tm <706F6472ED6120> Tj 1 0 0 1 425.28 300.96 Tm <636F6E73696465726172736520> Tj 1 0 0 1 486.24 302.40 Tm <71756520> Tj 1 0 0 1 507.84 301.92 Tm <6C61> Tj 0.48 Tc 1 0 0 1 90.24 287.04 Tm <726564697374726962756369F36E20> Tj 1 0 0 1 151.68 287.52 Tm <646520> Tj 1 0 0 1 166.08 287.52 Tm <73757320> Tj 1 0 0 1 183.84 287.52 Tm <696E677265736F7320> Tj 1 0 0 1 224.16 288.48 Tm <7075646965726120> Tj 1 0 0 1 260.64 288.96 Tm <70726F766F63A1726C6520> Tj 1 0 0 1 309.60 288.48 Tm <756E20> Tj 1 0 0 1 323.52 288.48 Tm <636F73746F> Tj 0.48 Tc 1 0 0 1 90.24 251.04 Tm <72792E20> Tj 1 0 0 1 126.72 251.52 Tm <464F524D554C4120> Tj 1 0 0 1 179.04 251.52 Tm <4C4547414C> Tj 0.48 Tc 1 0 0 1 90.24 227.04 Tm <544558544F20> Tj 1 0 0 1 126.72 227.04 Tm <44454C20> Tj 1 0 0 1 148.80 227.52 Tm <50524F594543544F20> Tj 1 0 0 1 206.88 227.52 Tm <444520> Tj 1 0 0 1 223.68 227.52 Tm <4C4559> Tj 0.96 Tc 1 0 0 1 91.20 203.04 Tm <434F4E5349444552414E444F3A> Tj 0.48 Tc 1 0 0 1 91.68 176.64 Tm <5175652C20> Tj 1 0 0 1 117.12 178.56 Tm <656C20> Tj 1 0 0 1 130.08 178.56 Tm <616674ED63756C6F20> Tj 1 0 0 1 167.52 179.04 Tm <373720> Tj 1 0 0 1 183.84 179.04 Tm <646520> Tj 1 0 0 1 200.16 179.04 Tm <6C6120> Tj 1 0 0 1 212.64 179.04 Tm <436F6E73746974756369F36E20> Tj 1 0 0 1 272.64 179.52 Tm <506F6CCD7469636120> Tj 1 0 0 1 308.16 180.00 Tm <64656C20> Tj 1 0 0 1 326.88 180.00 Tm <45737461646F20> Tj 1 0 0 1 361.44 180.48 Tm <65737461626C65636520> Tj 1 0 0 1 408.00 181.92 Tm <71756520> Tj 1 0 0 1 429.60 180.96 Tm <636F72726573706F6E64656E20> Tj 1 0 0 1 494.40 181.44 Tm <6120> Tj 1 0 0 1 505.44 181.92 Tm <6C6173> Tj 0.48 Tc 1 0 0 1 92.16 166.56 Tm <72BF73706563746976617320> Tj 1 0 0 1 143.52 167.04 Tm <63697263756E736372697063696F6E65732C20> Tj 1 0 0 1 224.64 167.52 Tm <636F6E666F726D6520> Tj 1 0 0 1 269.76 167.52 Tm <6120> Tj 1 0 0 1 278.40 167.52 Tm <6C65792C20> Tj 1 0 0 1 297.60 168.00 Tm <7265636962697220> Tj 1 0 0 1 327.84 168.00 Tm <756E6120> Tj 1 0 0 1 347.52 169.44 Tm <7061727469636970616369F36E20> Tj 1 0 0 1 406.08 168.96 Tm <616465637561646120> Tj 1 0 0 1 452.16 168.96 Tm <64656C746F74616C20> Tj 1 0 0 1 491.04 169.92 Tm <646520> Tj 1 0 0 1 505.44 169.92 Tm <6C6F73> Tj 0.48 Tc 1 0 0 1 92.16 154.56 Tm <696E673B65736F7320> Tj 1 0 0 1 132.00 155.52 Tm <7920> Tj 1 0 0 1 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se encuentra nuestra legislac adualmente, permitiria que cualquiergobierno local o regional, pueda exigr en instancia judicial (a travs de una accn de amparo),la inaplicabilidad para cad una de ellas (en forma independiente) delarticulo 9 del Reglamentoy exigir que le sea entregada una participacin adecuada de la totalidad de igresos obtenidospor el Estado.En buena cuenta, el zanjar cualquier tipo de dudas al Estado sobre los ingresos y rentas adistribuir, Derritir la determinacin del canon en forma equitativa, justa y arreglada a laconstitucin Poltica del Per, lo que conseguir que los gobiernos locales y regionales superensus problemas financieros, mediante la utilizacin de tales fondos en proyectos de impacto localy regional, con el objetivo de implementar la nfraestructura necesaria para promover sudesarrollo.Evidentemente, los costos que irrogara, seran los relativos a costos administrativos para lacontratacin de Dersonal que realice la determinacn mensual del canon, los cuales sonincomparables contra los beneficios que ya han sido descritos. Debe advertirse que inclusive losmismos costos generados para el Estado con la nora propuesta, irn disminuyendo a travsdel tiempo, toda vez que los gobiernos locales y regionales, mediante las transferencias decanon adecuadas, sern menos dependientes del Estado para la asignacin de otros recursos,es decir, si el Estado transfiere el canon adecuadamente, los Gobiernos Locles y Regionalescontarn con mayores recursos y no se vern obligados a solicitar al Gobierno central mayorapoyo econmico para la relizacin de obras en sus respectivas circunscripcionesComplementando lo expuesto, debemos resaitar que tanto gobierno central como los GobiernosLocales y Regionales forman parte del Estado, por lo que, mal podra considerarse que laredistribucin de sus ingresos pudiera provocrle un costo ry. FORMULA LEGALTEXTO DEL PROYECTO DE LEYCONSIDERANDO:Que, el aftculo 77 de la Constitucin Poltica del Estado establece que corresponden a lasrspectivas circunscripciones, conforme a ley, recibir una participacin adecuada deltotal de losing;esos y rentas obtenidos por el Estado en la explotacin de loS recursos naturales en cdazona en calidad de canon, -ue, el canon, conforme a lo previsto en el artculo 1de la ley 27506, es la participacin de laque gozan los gobiernos locales y regionales del total de los ingresos y rentas obtenidos por el t^\ Estado en la explotacin econmica de recursos naturales 20 CALLE DE LA CRUZ DE FIEDRA N" 613 TELEFoNOT 076'362233-FAX 076-364166CAJAMARCA - PERU endstream endobj 199 0 obj 3136 endobj 200 0 obj << /Length 201 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj195 Do Q endstream endobj 201 0 obj 46 endobj 202 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj195 195 0 R >> /Subtype 198 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 194 0 R 200 0 R 196 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R 76 0 R 85 0 R 94 0 R 103 0 R 112 0 R 121 0 R 130 0 R 139 0 R 148 0 R 157 0 R 166 0 R 175 0 R 184 0 R 193 0 R 202 0 R ] /Count 22 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0001252696 00000 n 194 9 0001190179 00000 n 0001190259 00000 n 0001227273 00000 n 0001249070 00000 n 0001249094 00000 n 0001252287 00000 n 0001252310 00000 n 0001252413 00000 n 0001252434 00000 n trailer << /Size 203 /Info 1 0 R /Root 13 0 R /Prev 1189846 >> startxref 1252922 %%EOF 203 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 204 0 obj << /Type /XObject /Subtype /Image /Name /Obj204 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 28650 >> stream Ta *P؍--CH–Ty#e&SdR+i BDRG!%u"mR+""GL!Hm'FJFA B YJ(kh D L@Z.A&GA^M쮲SB;) !!#:TqDFSE )R6h! 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<43414A414D415243412C20> Tj 1 0 0 1 322.56 15.36 Tm <50455255> Tj ET endstream endobj 206 0 obj 16106 endobj 207 0 obj << /Length 208 0 R >> stream J Que, se requiere precisar cLrles so los ingresos y rentas obtenidos por el Estado a efectos derealizar la correcta determinacin del canon y su adecuada atribucin a los Gobiemos Locales yregionales, as como tambin la oportunidad en Ia cual las correspondientes transferenciasdebern ser efeduadas.Por cuanto:E! congreso de la Repblic ha dado la siguiente ley:LEY QUE MODIFICA LA LEY 27560 _LEY DEL CANONArtcuo 1.- Incorprense las sguentes definciones a la Ley 27560:"Artculo 1.- DefinicionesPara efedos de la aplicacin del canon minero debern considerarse las siguientes definiciones:a) canon: Es la participacn efediva y adecuada de Ia que gozan los gobiernosregionles y locales del total de los ingresos y rentas obtenidos por el Estado por laexplotacin econmica de los rccursos naturales.b) Titular: Es el titular de la concesin minera, incluyendo a aqullas personas naturales yjurdicas que se vinculan a no o ms titulares, mediante contratos asociativos,contratos de asociacin en partcipacin y/o contratos de colaboracin erpresarial engeneral para paticipar directa o indiredamente de la actividad minerac) Actividades complementarias a la activdad minera: Provisin de bienes y/oprestacin de servicios efectuados por personas naturales o jurdicas a favor del titularvrnculados a la actividad minerd de este llimo. a> Artculo 2.- Modifquese lossguentes:"Artculo 4,- oportundadLas transferencias del cano amensual, artculos 4 y 9 de la Ley 27560 en los trmnos los Gobiernos Locales y Regionales se efectuarn en forma aso del ImDuesto a la Renta, las kansferencias sern realizadas en forma mensual, en fucin a los pagos a cuenta que sean efectuados por los contribuyentes.Para tales fines, se observar lo siguientel Para tales fines, mensualmente se realizar la determinacin de los ingresos y rentas delEstado, por las actividades mencionadas en la 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706.56 Tm <722C722A> Tj 0.48 Tc /F3 11.0 Tf 1 0 0 1 121.92 682.08 Tm <612920> Tj 1 0 0 1 140.16 682.08 Tm <456E20> Tj 1 0 0 1 155.52 682.08 Tm <656C20> Tj 1 0 0 1 168.00 682.08 Tm <6361736F20> Tj 1 0 0 1 192.48 682.08 Tm <64656C20> Tj 1 0 0 1 210.72 682.08 Tm <746974756C617220> Tj 1 0 0 1 241.44 683.04 Tm <7920> Tj 1 0 0 1 251.52 682.08 Tm <646520> Tj 1 0 0 1 267.84 682.08 Tm <6C617320> Tj 1 0 0 1 284.16 683.04 Tm <706572736F6E617320> Tj 1 0 0 1 328.32 682.56 Tm <6E61747572616C657320> Tj 1 0 0 1 372.96 683.52 Tm <7920> Tj 1 0 0 1 382.08 684.00 Tm <6A757269646C63617320> Tj 1 0 0 1 424.32 683.52 Tm <71756520> Tj 1 0 0 1 446.40 682.56 Tm Tj 1 0 0 1 501.60 682.56 Tm <7365> Tj 0.48 Tc 1 0 0 1 139.68 670.08 Tm <646564697175656E20> Tj 1 0 0 1 186.72 670.08 Tm <6120> Tj 1 0 0 1 198.24 670.08 Tm <6465736172726F6C6C617220> Tj 1 0 0 1 251.52 670.08 Tm <616374697669646164657320> Tj 1 0 0 1 306.24 670.08 Tm <636F6D706C656D656E74617269617320> Tj 1 0 0 1 387.36 670.56 Tm <6120> Tj 1 0 0 1 399.36 670.56 Tm <6C6120> Tj 1 0 0 1 412.80 670.56 Tm <61637469766964616420> Tj 1 0 0 1 458.40 670.56 Tm <736F6D657469646120> Tj 1 0 0 1 503.52 670.56 Tm Tj 0.48 Tc 1 0 0 1 139.68 658.08 Tm <6361A16F6E20> Tj 1 0 0 1 169.92 658.08 Tm <6D696E65726F2C20> Tj 1 0 0 1 207.36 658.08 Tm <6C6120> Tj 1 0 0 1 217.92 658.08 Tm <7472616E73666572656E63696120> Tj 1 0 0 1 279.36 658.08 Tm <6D656E7375616C20> Tj 1 0 0 1 318.72 658.56 Tm Tj 1 0 0 1 327.84 658.56 Tm <6C6120> Tj 1 0 0 1 338.40 659.52 Tm <71756520> Tj 1 0 0 1 358.08 658.56 Tm <736520> Tj 1 0 0 1 372.00 658.56 Tm <726566696572656E20> Tj 1 0 0 1 409.44 658.56 Tm <6C6F7320> Tj 1 0 0 1 425.28 659.52 Tm <70E1727261666F7320> Tj 1 0 0 1 464.16 658.56 Tm <616E746572696F7265732C> Tj 0.48 Tc 1 0 0 1 139.68 646.08 Tm <736520> Tj 1 0 0 1 153.12 646.08 Tm <7265616C697A6172E120> Tj 1 0 0 1 193.92 647.04 Tm <706F7220> Tj 1 0 0 1 211.20 646.08 Tm <656C20> Tj 1 0 0 1 222.24 646.08 Tm <356F6F2F6F20> Tj 1 0 0 1 245.76 646.08 Tm <646520> Tj 1 0 0 1 260.16 646.08 Tm <6C6F7320> Tj 1 0 0 1 275.52 647.04 Tm <7061676F7320> Tj 1 0 0 1 304.32 646.08 Tm <6120> Tj 1 0 0 1 312.48 646.08 Tm <6375656E746120> Tj 1 0 0 1 345.12 646.56 Tm <6D656E7375616C657320> Tj 1 0 0 1 395.04 647.52 Tm <71756520> Tj 1 0 0 1 414.24 646.56 Tm <74616C657320> Tj 1 0 0 1 438.24 646.56 Tm <6566656374FA656E2E> Tj 0.48 Tc 1 0 0 1 122.40 621.60 Tm <622920> Tj 1 0 0 1 140.64 622.08 Tm <456E20> Tj 1 0 0 1 157.44 622.08 Tm <656C20> Tj 1 0 0 1 170.88 622.08 Tm <6361736F20> Tj 1 0 0 1 196.80 622.08 Tm <646520> Tj 1 0 0 1 214.08 622.08 Tm <6C617320> Tj 1 0 0 1 232.32 623.04 Tm <706572736F6E617320> Tj 1 0 0 1 278.40 622.08 Tm <6E61747572616C657320> Tj 1 0 0 1 324.00 622.56 Tm <6F20> Tj 1 0 0 1 334.56 624.00 Tm <6A7572ED646963617320> Tj 1 0 0 1 377.76 623.52 Tm <71756520> Tj 1 0 0 1 400.32 622.56 Tm <6465736172726F6C6C656E20> Tj 1 0 0 1 455.52 623.52 Tm <7061726369616C6D656E7465> Tj 0.48 Tc 1 0 0 1 140.16 610.08 Tm <616374697669646164657320> Tj 1 0 0 1 193.92 610.08 Tm <636F6D706C656D656E74617269617320> Tj 1 0 0 1 274.56 610.08 Tm <6120> Tj 1 0 0 1 284.64 610.08 Tm <6C6120> Tj 1 0 0 1 296.64 610.56 Tm <61637469766964616420> Tj 1 0 0 1 340.32 610.56 Tm <6DA16E6572612C20> Tj 1 0 0 1 378.72 610.56 Tm <6C6120> Tj 1 0 0 1 390.24 610.56 Tm <7472616E73666572656E63696120> Tj 1 0 0 1 453.12 611.04 Tm <6D656E7375616C20> Tj 1 0 0 1 494.40 611.04 Tm <6120> Tj 1 0 0 1 504.48 611.04 Tm <6C61> Tj 0.48 Tc 1 0 0 1 140.16 599.04 Tm <71756520> Tj 1 0 0 1 161.76 598.08 Tm <736520> Tj 1 0 0 1 177.12 598.08 Tm <726566696572656E20> Tj 1 0 0 1 216.48 598.08 Tm <6C6F7320> Tj 1 0 0 1 234.24 599.52 Tm <70E1727261666F7320> Tj 1 0 0 1 275.04 598.08 Tm <616E746572696F7265732C20> Tj 1 0 0 1 326.88 598.56 Tm <736520> Tj 1 0 0 1 342.24 598.56 Tm <7265616C697A6172E120> Tj 1 0 0 1 384.48 599.52 Tm <706F7220> Tj 1 0 0 1 403.68 598.56 Tm <656C20> Tj 1 0 0 1 417.12 598.56 Tm <3530373020> Tj 1 0 0 1 442.56 599.04 Tm <646520> Tj 1 0 0 1 458.88 599.04 Tm <6C6F7320> Tj 1 0 0 1 476.16 600.00 Tm <7061676F7320> Tj 1 0 0 1 506.88 599.04 Tm <61> Tj 0.48 Tc 1 0 0 1 140.64 585.60 Tm <6375656E746120> Tj 1 0 0 1 173.28 586.08 Tm <6D656E7375616C657320> Tj 1 0 0 1 223.20 587.04 Tm <71756520> Tj 1 0 0 1 242.88 586.08 Tm <7365616E20> Tj 1 0 0 1 266.88 586.08 Tm <61747269627569626C657320> Tj 1 0 0 1 315.36 586.56 Tm <6120> Tj 1 0 0 1 323.52 586.56 Tm <646963686F7320> Tj 1 0 0 1 354.72 586.56 Tm <696E677265736F732E> Tj 0.48 Tc 1 0 0 1 87.36 561.60 Tm <536920> Tj 1 0 0 1 99.36 562.56 Tm <70726F647563746F20> Tj 1 0 0 1 141.60 561.60 Tm <646520> Tj 1 0 0 1 156.96 562.08 Tm <6C617320> Tj 1 0 0 1 172.32 561.60 Tm <7472616E73666572656E6369617320> Tj 1 0 0 1 239.04 562.08 Tm <6566656374756164617320> Tj 1 0 0 1 294.72 562.08 Tm <656E20> Tj 1 0 0 1 310.08 562.08 Tm <62BF736520> Tj 1 0 0 1 334.08 562.56 Tm <6120> Tj 1 0 0 1 343.68 562.56 Tm <6C6F7320> Tj 1 0 0 1 359.52 563.52 Tm <7061676F7320> Tj 1 0 0 1 389.76 562.56 Tm <6120> Tj 1 0 0 1 398.88 562.56 Tm <6375656E746120> Tj 1 0 0 1 432.96 562.56 Tm <64656C20> Tj 1 0 0 1 450.24 563.04 Tm <496D70756573746F20> Tj 1 0 0 1 495.36 563.04 Tm <6120> Tj 1 0 0 1 504.96 563.04 Tm <6C61> Tj 0.48 Tc 1 0 0 1 87.84 549.60 Tm <52656E74612C20> Tj 1 0 0 1 119.52 549.60 Tm <736520> Tj 1 0 0 1 132.48 549.60 Tm <64657465726D696E6120> Tj 1 0 0 1 184.80 550.08 Tm <756E20> Tj 1 0 0 1 199.20 550.56 Tm <7061676F20> Tj 1 0 0 1 224.64 550.08 Tm <656E20> Tj 1 0 0 1 239.04 550.08 Tm <65786365736F2C20> Tj 1 0 0 1 276.48 550.08 Tm <6C6120> Tj 1 0 0 1 287.04 550.08 Tm <6469666572656E63696120> Tj 1 0 0 1 333.12 550.56 Tm <636F6E73746974756972E120> Tj 1 0 0 1 383.04 550.56 Tm <756E20> Tj 1 0 0 1 397.44 550.56 Tm <6372E96469746F20> Tj 1 0 0 1 431.52 550.56 Tm <6120> Tj 1 0 0 1 440.16 551.04 Tm <6661766F7220> Tj 1 0 0 1 466.08 551.04 Tm <64656C20> Tj 1 0 0 1 483.36 551.04 Tm <45737461646F> Tj 0.48 Tc 1 0 0 1 87.36 538.56 Tm <71756520> Tj 1 0 0 1 107.04 538.56 Tm <706F6472E120> Tj 1 0 0 1 134.88 537.60 Tm <73657220> Tj 1 0 0 1 151.20 537.60 Tm <61706C696361646F20> Tj 1 0 0 1 191.04 538.56 Tm <706F7220> Tj 1 0 0 1 208.80 537.60 Tm <6573746520> Tj 1 0 0 1 230.40 537.60 Tm <636F6E74726120> Tj 1 0 0 1 262.08 539.04 Tm <706F73746572696F72657320> Tj 1 0 0 1 312.96 538.08 Tm <7472616E73666572656E6369617320> Tj 1 0 0 1 377.76 538.56 Tm <646520> Tj 1 0 0 1 391.68 538.56 Tm <63616E6F6E2E> Tj 0.48 Tc 1 0 0 1 87.84 513.60 Tm <4C617320> Tj 1 0 0 1 107.52 513.60 Tm <7472616E73666572656E6369617320> Tj 1 0 0 1 175.20 513.60 Tm <7265616C697A6164617320> Tj 1 0 0 1 224.16 514.08 Tm <656E20> Tj 1 0 0 1 240.96 514.08 Tm <65786365736F20> Tj 1 0 0 1 276.96 515.04 Tm <706F7220> Tj 1 0 0 1 296.64 514.08 Tm <656C20> Tj 1 0 0 1 309.60 514.08 Tm <476F626965726E6F20> Tj 1 0 0 1 354.72 514.56 Tm <63656E7472616C20> Tj 1 0 0 1 391.68 514.56 Tm <6120> Tj 1 0 0 1 402.72 514.56 Tm <6C6F7320> Tj 1 0 0 1 420.48 514.56 Tm <476F626965726E6F7320> Tj 1 0 0 1 470.40 515.04 Tm <4C6F63616C657320> Tj 1 0 0 1 507.36 516.00 Tm <79> Tj 0.48 Tc 1 0 0 1 88.32 501.60 Tm <526567696F6E616C657320> Tj 1 0 0 1 138.72 501.60 Tm <6E6F20> Tj 1 0 0 1 152.64 502.56 Tm <67656E65726172E16E20> Tj 1 0 0 1 202.08 502.08 Tm <6E696E67FA6E20> Tj 1 0 0 1 235.20 502.08 Tm <7469706F20> Tj 1 0 0 1 255.84 502.08 Tm <646520> Tj 1 0 0 1 270.24 502.08 Tm <696E746572E97320> Tj 1 0 0 1 302.88 502.08 Tm <656E20> Tj 1 0 0 1 317.76 502.56 Tm <62656E65666963696F20> Tj 1 0 0 1 360.00 502.56 Tm <64656C20> Tj 1 0 0 1 376.80 502.56 Tm <476F62A165726E6F20> Tj 1 0 0 1 420.00 502.56 Tm <43656E7472616C20> Tj 1 0 0 1 455.04 503.52 Tm <71756520> Tj 1 0 0 1 474.72 503.04 Tm <6465626120> Tj 1 0 0 1 499.68 503.04 Tm <736572> Tj 0.48 Tc 1 0 0 1 88.32 490.56 Tm <70616761646F20> Tj 1 0 0 1 123.84 490.56 Tm <706F7220> Tj 1 0 0 1 141.12 489.60 Tm <6C6F7320> Tj 1 0 0 1 156.48 489.60 Tm <62656E65666963696172696F7320> Tj 1 0 0 1 214.56 490.08 Tm <64656C20> Tj 1 0 0 1 230.88 490.08 Tm <63616E6F6E2E> Tj 0.48 Tc 1 0 0 1 88.32 465.60 Tm <456C20> Tj 1 0 0 1 100.80 465.60 Tm <6D6FA1746F20> Tj 1 0 0 1 132.96 465.60 Tm <646520> Tj 1 0 0 1 148.32 466.08 Tm <6C617320> Tj 1 0 0 1 164.16 466.08 Tm <7472616E73666572656E6369617320> Tj 1 0 0 1 231.36 466.08 Tm <736572E120> Tj 1 0 0 1 254.40 466.08 Tm <6465706F73697461646F20> Tj 1 0 0 1 306.72 466.56 Tm <656E20> Tj 1 0 0 1 322.08 466.56 Tm <6375656E74617320> Tj 1 0 0 1 362.40 467.04 Tm <457370656369616C657320> Tj 1 0 0 1 411.84 468.00 Tm <71756520> Tj 1 0 0 1 432.96 468.00 Tm <7061726120> Tj 1 0 0 1 456.96 467.04 Tm <74616C20> Tj 1 0 0 1 472.32 467.04 Tm <656665646F20> Tj 1 0 0 1 503.52 467.52 Tm <7365> Tj 0.48 Tc 1 0 0 1 88.32 453.60 Tm <6162726C72E1A120> Tj 1 0 0 1 125.28 453.60 Tm <656E20> Tj 1 0 0 1 142.08 454.08 Tm <656C20> Tj 1 0 0 1 156.48 454.08 Tm <42BF6E636F20> Tj 1 0 0 1 189.12 454.08 Tm <646520> Tj 1 0 0 1 206.40 454.08 Tm <6C6120> Tj 1 0 0 1 220.80 454.08 Tm <4E616369F36E2C20> Tj 1 0 0 1 260.16 454.08 Tm <62616A6F20> Tj 1 0 0 1 285.12 454.56 Tm <6C6120> Tj 1 0 0 1 298.56 454.56 Tm <64656E6F6D696E616369F36E20> Tj 1 0 0 1 365.76 455.04 Tm <64656C20> Tj 1 0 0 1 384.96 455.04 Tm <63616E6F6E20> Tj 1 0 0 1 418.08 455.04 Tm <636F72726573706F6E6469656E746520> Tj 1 0 0 1 494.40 456.48 Tm <7920> Tj 1 0 0 1 505.92 455.52 Tm <6C61> Tj 0.48 Tc 1 0 0 1 88.80 441.60 Tm <7265666572656E63696120> Tj 1 0 0 1 136.32 441.60 Tm <64656C20> Tj 1 0 0 1 154.56 442.08 Tm <696E677265736F20> Tj 1 0 0 1 191.04 442.56 Tm <792F6F20> Tj 1 0 0 1 210.72 442.08 Tm <72656E746120> Tj 1 0 0 1 238.56 442.08 Tm <7265737065637469766F2C20> Tj 1 0 0 1 290.40 442.08 Tm <64656E74726F20> Tj 1 0 0 1 323.52 442.56 Tm <64656C20> Tj 1 0 0 1 341.76 443.52 Tm <706C617A6F20> Tj 1 0 0 1 369.12 443.04 Tm <6DE178696D6F20> Tj 1 0 0 1 408.96 440.64 Tm <507265766973746F20> Tj 1 0 0 1 447.84 443.04 Tm <656E20> Tj 1 0 0 1 463.68 443.04 Tm <6C6120> Tj 1 0 0 1 475.68 444.00 Tm <70726573656E7465> Tj 0.96 Tc 1 0 0 1 88.80 429.60 Tm <6E6F726D612D2E> Tj 0.48 Tc 1 0 0 1 88.80 410.40 Tm <22417274ED63756C6F20> Tj 1 0 0 1 135.36 405.60 Tm <392E2D20> Tj 1 0 0 1 152.16 405.60 Tm <636F6E737469747563A1F36E20> Tj 1 0 0 1 218.40 406.08 Tm <64656C20> Tj 1 0 0 1 236.64 406.08 Tm <63616E6F6E20> Tj 1 0 0 1 270.72 406.08 Tm <6DA16E65726F27> Tj 0.48 Tc 1 0 0 1 89.28 381.60 Tm <456C20> Tj 1 0 0 1 100.80 381.60 Tm <63616E6F6E20> Tj 1 0 0 1 131.04 381.60 Tm <6D696E65726F20> Tj 1 0 0 1 165.12 381.60 Tm <736520> Tj 1 0 0 1 178.56 381.60 Tm <656E6375656E7472BF20> Tj 1 0 0 1 227.04 382.08 Tm <636F6E737469747569646F20> Tj 1 0 0 1 279.36 383.04 Tm <706F7220> Tj 1 0 0 1 297.60 382.08 Tm <6C6F7320> Tj 1 0 0 1 313.44 382.08 Tm <7369677569656E74657320> Tj 1 0 0 1 360.96 382.56 Tm <696E677265736F7320> Tj 1 0 0 1 401.28 383.52 Tm <7920> Tj 1 0 0 1 410.88 383.04 Tm <72656E74617320> Tj 1 0 0 1 442.08 383.04 Tm <6F6274656E69646F7320> Tj 1 0 0 1 488.64 384.00 Tm <706F7220> Tj 1 0 0 1 506.40 383.52 Tm <656C> Tj 0.48 Tc 1 0 0 1 89.76 369.60 Tm <45737461646F20> Tj 1 0 0 1 121.92 369.60 Tm <656E20> Tj 1 0 0 1 135.84 369.60 Tm <6C6120> Tj 1 0 0 1 145.92 369.60 Tm Tj 1 0 0 1 188.64 370.08 Tm <6D696E6572613A> Tj 0.96 Tc /F3 10.0 Tf 1 0 0 1 107.52 345.60 Tm <6129> Tj 0.48 Tc /F3 11.0 Tf 1 0 0 1 125.76 345.60 Tm <456C20> Tj 1 0 0 1 136.80 345.60 Tm <35306F6220> Tj 1 0 0 1 159.84 345.60 Tm <64656C20> Tj 1 0 0 1 176.16 346.08 Tm <49726C704C6573746F20> Tj 1 0 0 1 221.28 346.08 Tm <6120> Tj 1 0 0 1 232.32 346.08 Tm <6120> Tj 1 0 0 1 240.96 346.08 Tm <52656E746120> Tj 1 0 0 1 270.24 347.04 Tm <70616761646F20> Tj 1 0 0 1 305.28 347.52 Tm <706F722E> Tj 0.48 Tc 1 0 0 1 161.28 333.60 Tm <692920> Tj 1 0 0 1 197.76 333.60 Tm <456C20> Tj 1 0 0 1 208.32 333.60 Tm <746974756C61722C20> Tj 1 0 0 1 240.48 335.04 Tm <792C> Tj 0.48 Tc 1 0 0 1 161.76 321.60 Tm <69692920> Tj 1 0 0 1 197.76 321.60 Tm <4C6120> Tj 1 0 0 1 211.68 323.04 Tm <706572736F6E6120> Tj 1 0 0 1 251.04 322.08 Tm <6E61747572616C20> Tj 1 0 0 1 285.12 322.08 Tm <6F20> Tj 1 0 0 1 293.28 323.52 Tm <6A7572696469636120> Tj 1 0 0 1 329.76 323.04 Tm <71756520> Tj 1 0 0 1 349.44 322.56 Tm <6465736172726F6C6C6520> Tj 1 0 0 1 396.00 323.04 Tm <656E20> Tj 1 0 0 1 410.88 323.04 Tm <737520> Tj 1 0 0 1 424.32 323.04 Tm <746F74616C6964616420> Tj 1 0 0 1 466.56 323.04 Tm <616469766964BF646573> Tj 0.48 Tc 1 0 0 1 197.76 309.60 Tm <636F6D706C656D656E74617269617320> Tj 1 0 0 1 276.48 310.08 Tm <6120> Tj 1 0 0 1 285.12 310.08 Tm <6C6120> Tj 1 0 0 1 295.20 310.08 Tm <61646976ED64616420> Tj 1 0 0 1 337.44 310.56 Tm <6D696E6572612E> Tj 0.48 Tc 1 0 0 1 126.24 285.12 Tm <456C20> Tj 1 0 0 1 138.24 285.12 Tm <356F6F6C6F20> Tj 1 0 0 1 162.72 285.60 Tm <64656C20> Tj 1 0 0 1 180.00 285.60 Tm <496D70756573746F20> Tj 1 0 0 1 226.56 285.60 Tm <6120> Tj 1 0 0 1 236.64 285.60 Tm <6C6120> Tj 1 0 0 1 248.64 285.60 Tm <52656E746120> Tj 1 0 0 1 278.40 287.04 Tm <70616761646F20> Tj 1 0 0 1 314.88 287.04 Tm <706F7220> Tj 1 0 0 1 333.60 286.56 Tm <6C6F7320> Tj 1 0 0 1 349.44 286.56 Tm <73756A65746F7320> Tj 1 0 0 1 385.44 287.52 Tm <71756520> Tj 1 0 0 1 406.08 286.56 Tm <6465736172726F6C6C656E20> Tj 1 0 0 1 459.84 288.00 Tm <7061726369616C6D656E7465> Tj 0.48 Tc 1 0 0 1 126.24 273.12 Tm <616374697669646164657320> Tj 1 0 0 1 179.04 273.60 Tm <636F6D706C656D65F174617269617320> Tj 1 0 0 1 259.20 273.60 Tm <6120> Tj 1 0 0 1 268.80 274.08 Tm <6C6120> Tj 1 0 0 1 280.32 274.08 Tm <616469766964616420> Tj 1 0 0 1 323.52 274.08 Tm <6D696E6572612C20> Tj 1 0 0 1 360.48 274.56 Tm <656E20> Tj 1 0 0 1 376.32 274.56 Tm <6C6120> Tj 1 0 0 1 387.84 275.52 Tm <706172746520> Tj 1 0 0 1 415.20 275.52 Tm <71756520> Tj 1 0 0 1 435.84 275.04 Tm <636F72726573706F6E646120> Tj 1 0 0 1 494.40 275.52 Tm <6120> Tj 1 0 0 1 504.00 275.52 Tm <6C6F73> Tj 0.48 Tc 1 0 0 1 126.72 261.12 Tm <696E677265736F7320> Tj 1 0 0 1 165.60 262.56 Tm <71756520> Tj 1 0 0 1 185.28 261.60 Tm <6F6274656E67616E20> Tj 1 0 0 1 230.88 262.56 Tm <706F7220> Tj 1 0 0 1 248.64 262.08 Tm <6CBF7320> Tj 1 0 0 1 263.52 262.08 Tm <6F7065726163696F6E657320> Tj 1 0 0 1 319.68 262.08 Tm <7265616C697A6164617320> Tj 1 0 0 1 365.76 262.56 Tm <636F6E20> Tj 1 0 0 1 384.48 262.56 Tm <656C546974756C617227> Tj 0.48 Tc 1 0 0 1 126.24 237.12 Tm <5061726120> Tj 1 0 0 1 148.32 237.12 Tm <6573746F7320> Tj 1 0 0 1 174.72 237.60 Tm <65666563746F732C20> Tj 1 0 0 1 212.64 237.60 Tm <736520> Tj 1 0 0 1 225.60 237.60 Tm <6465626572E120> Tj 1 0 0 1 259.68 237.60 Tm <6F6273657276617220> Tj 1 0 0 1 300.48 238.08 Tm <656C20> Tj 1 0 0 1 311.52 238.08 Tm <7369677569656E746520> Tj 1 0 0 1 354.24 239.04 Tm <70726F636564696D69656E746F3A> Tj 0.48 Tc 1 0 0 1 144.00 215.04 Tm <2D20> Tj 1 0 0 1 162.24 213.60 Tm <456C20> Tj 1 0 0 1 176.64 213.12 Tm <73756A65746F20> Tj 1 0 0 1 210.72 213.60 Tm <6465626572E120> Tj 1 0 0 1 248.64 213.60 Tm <6465636C6172617220> Tj 1 0 0 1 290.88 214.08 Tm <6120> Tj 1 0 0 1 303.36 214.08 Tm <6C6120> Tj 1 0 0 1 317.28 214.08 Tm <41646D696E69737472616369F36E20> Tj 1 0 0 1 387.36 214.56 Tm <5472696275746172696120> Tj 1 0 0 1 438.72 215.04 Tm <6C6F7320> Tj 1 0 0 1 457.44 215.04 Tm <696E677265736F7320> Tj 1 0 0 1 500.16 216.48 Tm <717565> Tj 0.48 Tc 1 0 0 1 162.24 201.12 Tm <636F72726573446F6E64616E20> Tj 1 0 0 1 225.60 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<4C4120> Tj 1 0 0 1 180.96 26.40 Tm <6352557A20> Tj 1 0 0 1 210.72 26.40 Tm <444520> Tj 1 0 0 1 226.56 26.40 Tm <50A14544524120> Tj 1 0 0 1 264.96 26.88 Tm <4E2220> Tj 1 0 0 1 277.92 26.88 Tm <36313320> Tj 1 0 0 1 296.16 27.36 Tm <54454C45464F4E4F3A20> Tj 1 0 0 1 356.16 27.84 Tm <3037362D33363232333320> Tj 1 0 0 1 410.40 29.28 Tm <5F20> Tj 1 0 0 1 416.16 27.84 Tm <46417820> Tj 1 0 0 1 439.68 27.84 Tm <3037365F333634313636> Tj 0.48 Tc 1 0 0 1 255.36 15.84 Tm <43414A414D4152434120> Tj 1 0 0 1 324.96 16.32 Tm <50455255> Tj ET endstream endobj 215 0 obj 20781 endobj 216 0 obj << /Length 217 0 R >> stream e//"n*,V**l ?"o'r.rn o/ /" Vry..t r,r* a) En el caso del titular y de las personas naturales y juridlcas que nicamente sedediquen a desarrollar actividades complementarias a la actividad sometida lcaon minero, la transferencia mensual la que se refieren los prrafos anteriores,se realizar por el 5oo/o de los pagos a cuenta mensuales que tales efecten.b) En el caso de las personas naturales o jurdicas que desarrollen parcialmenteactividades complementarias a la actividad mnera, la transferencia mensual a laque se refieren los prrafos anteriores, se realizar por el 5070 de los pagos acuenta mensuales que sean atribuibles a dichos ingresos.Si producto de las transferencias efectuadas en bse a los pagos a cuenta del Impuesto a laRenta, se determina un pago en exceso, la diferencia constituir un crdito a favor del Estadoque podr ser aplicado por este contra posteriores transferencias de canon.Las transferencias realizadas en exceso por el Gobierno central a los Gobiernos Locales yRegionales no generarn ningn tipo de inters en beneficio del Goberno Central que deba serpagado por los beneficiarios del canon.El moto de las transferencias ser depositado en cuentas Especiales que para tal efedo seabrlr en el Bnco de la Nacin, bajo la denominacin del canon correspondiente y lareferencia del ingreso y/o renta respectivo, dentro del plazo mximo Previsto en la presentenorma-."Artculo 9.- constitucn del canon mnero'El canon minero se encuentr constituido por los siguientes ingresos y rentas obtenidos por elEstado en la ctividad minera: a) El 50ob del IrlpLesto a a Renta pagado por.i) El titular, y,ii) La persona natural o juridica que desarrolle en su totalidad adividdescomplementarias a la adivdad minera.El 5oolo del Impuesto a la Renta pagado por los sujetos que desarrollen parcialmenteactividades complemetarias a la adividad minera, en la parte que corresponda a losingresos que obtengan por ls operaciones realizadas con elTitular'Para estos efectos, se deber observar el siguiente procedimiento:- El sujeto deber declarar a la Administracin Tributaria los ingresos quecorresDondan a las operacioes realizadas con eltitular'La Adrninistracin Tributaria deber en vlrtud de dicha informacin, determinarla proporcin del Impuesto a la Renta que deber formar parte del canonminero. Dicha proporcin podr ser obtenida a travs del coeficiente queresulte de dividir los ingresos devengados vinculados a la actividad minera,entre el total de los ingresos devengados por el sujeto durante el periodoobjeto de determinacin. 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Tj 1 0 0 1 437.76 624.48 Tm <6C6F7320> Tj 1 0 0 1 455.04 624.48 Tm <74726162616A61646F726573> Tj 0.48 Tc 1 0 0 1 120.96 612.00 Tm <696E646570656E6469656E74657320> Tj 1 0 0 1 191.04 612.96 Tm <706F7220> Tj 1 0 0 1 208.80 612.00 Tm <6C6F7320> Tj 1 0 0 1 223.68 612.00 Tm <73657276A163696F7320> Tj 1 0 0 1 264.96 612.96 Tm <70726F706F7263696F6E61646F7320> Tj 1 0 0 1 335.04 612.48 Tm <616C20> Tj 1 0 0 1 345.60 612.48 Tm <546974756C61722E> Tj 0.48 Tc 1 0 0 1 120.96 588.00 Tm <5061726120> Tj 1 0 0 1 144.00 588.00 Tm <65666563746F7320> Tj 1 0 0 1 179.04 588.00 Tm <646520> Tj 1 0 0 1 193.44 588.00 Tm <64657465726D69F1617220> Tj 1 0 0 1 246.24 588.00 Tm <6C6120> Tj 1 0 0 1 257.28 589.44 Tm <70726F706F726369F36E20> Tj 1 0 0 1 307.68 588.00 Tm <64656C20> Tj 1 0 0 1 324.48 588.48 Tm <6C6D70756573746F20> Tj 1 0 0 1 369.60 588.48 Tm <6120> Tj 1 0 0 1 379.20 588.48 Tm <6C6120> Tj 1 0 0 1 390.24 588.48 Tm <52656E746120> Tj 1 0 0 1 419.52 589.44 Tm <71756520> Tj 1 0 0 1 439.68 588.48 Tm <636F72726573706F6E646520> Tj 1 0 0 1 497.28 588.96 Tm <736572> Tj 0.48 Tc 1 0 0 1 120.48 576.00 Tm <636F6D7072656E6469646F20> Tj 1 0 0 1 186.72 577.44 Tm <706F7220> Tj 1 0 0 1 208.80 576.00 Tm <656C20> Tj 1 0 0 1 225.12 576.00 Tm <63616E6F6E20> Tj 1 0 0 1 260.16 576.00 Tm <6D696E65726F2C20> Tj 1 0 0 1 301.92 576.00 Tm <6465626572E120> Tj 1 0 0 1 340.80 576.48 Tm <6566656374756172736520> Tj 1 0 0 1 395.04 576.48 Tm <656C20> Tj 1 0 0 1 411.36 576.48 Tm <6D69736D6F20> Tj 1 0 0 1 449.28 577.92 Tm <70726F63656469CD7469656E746F> Tj 0.48 Tc 1 0 0 1 120.96 564.00 Tm <6D656E63696F6E61646F20> Tj 1 0 0 1 177.12 564.00 Tm <656E20> Tj 1 0 0 1 191.04 564.00 Tm <656C20> Tj 1 0 0 1 201.60 564.00 Tm <736567756E646F20> Tj 1 0 0 1 242.88 564.96 Tm <70E1727261666F20> Tj 1 0 0 1 277.44 564.00 Tm <64656C20> Tj 1 0 0 1 294.24 564.48 Tm <6C69746572616C20> Tj 1 0 0 1 321.60 564.48 Tm <622920> Tj 1 0 0 1 333.60 564.48 Tm <64656C20> Tj 1 0 0 1 350.40 565.44 Tm <70726573656E746520> Tj 1 0 0 1 391.20 564.48 Tm <617274ED63756C6F2E> Tj 0.48 Tc 1 0 0 1 103.68 539.52 Tm <652920> Tj 1 0 0 1 121.92 539.52 Tm <456C20> Tj 1 0 0 1 133.92 539.52 Tm <35302520> Tj 1 0 0 1 158.40 540.00 Tm <64656C20> Tj 1 0 0 1 175.68 540.00 Tm <496D70756573746F20> Tj 1 0 0 1 222.24 540.00 Tm <47656E6572616C20> Tj 1 0 0 1 260.64 540.00 Tm <6120> Tj 1 0 0 1 270.24 540.00 Tm <6C617320> Tj 1 0 0 1 286.08 540.48 Tm <56656E74617320> Tj 1 0 0 1 320.16 541.44 Tm <71756520> Tj 1 0 0 1 340.80 541.44 Tm <677261766520> Tj 1 0 0 1 370.08 540.48 Tm <6C617320> Tj 1 0 0 1 385.44 540.96 Tm <76656E74617320> Tj 1 0 0 1 419.04 540.96 Tm <656E20> Tj 1 0 0 1 434.40 540.96 Tm <656C20> Tj 1 0 0 1 446.40 541.92 Tm <7061ED7320> Tj 1 0 0 1 467.52 540.96 Tm <646520> Tj 1 0 0 1 482.88 540.96 Tm <6269656E6573> Tj 0.48 Tc 1 0 0 1 121.92 527.52 Tm <6D7565626C65732C20> Tj 1 0 0 1 168.00 528.00 Tm <6C6120> Tj 1 0 0 1 181.44 528.96 Tm <7072657374616369F36E20> Tj 1 0 0 1 232.80 528.00 Tm <6F20> Tj 1 0 0 1 244.80 528.00 Tm <75746974697A616369F36E20> Tj 1 0 0 1 293.76 528.00 Tm <646520> Tj 1 0 0 1 310.56 528.00 Tm <736572766963696F732C20> Tj 1 0 0 1 357.60 528.48 Tm <6C6F7320> Tj 1 0 0 1 375.36 528.48 Tm <636F6E747261746F7320> Tj 1 0 0 1 422.88 528.96 Tm <646520> Tj 1 0 0 1 439.68 528.96 Tm <636F6E73747275636369F36E2C20> Tj 1 0 0 1 503.52 528.96 Tm <6C61> Tj 0.48 Tc 1 0 0 1 122.40 516.48 Tm <7072A16D65726120> Tj 1 0 0 1 159.84 516.00 Tm <76656E746120> Tj 1 0 0 1 189.12 516.00 Tm <646520> Tj 1 0 0 1 204.96 516.00 Tm <6269656E657320> Tj 1 0 0 1 238.08 516.00 Tm <696E6D7565626C657320> Tj 1 0 0 1 287.04 516.00 Tm <656665647561646120> Tj 1 0 0 1 335.04 517.44 Tm <706F7220> Tj 1 0 0 1 353.76 516.48 Tm <656C20> Tj 1 0 0 1 365.76 516.48 Tm <636F6E7374727563746F7220> Tj 1 0 0 1 420.00 516.96 Tm <646520> Tj 1 0 0 1 435.84 516.96 Tm <6C6F7320> Tj 1 0 0 1 452.64 516.96 Tm <6DCD736D6F7320> Tj 1 0 0 1 489.60 517.92 Tm <7920> Tj 1 0 0 1 499.68 516.96 Tm <6C6173> Tj 0.48 Tc 1 0 0 1 122.40 503.52 Tm <696D706F66746163696F6E657320> Tj 1 0 0 1 186.24 503.52 Tm <65666564756164617320> Tj 1 0 0 1 238.08 504.96 Tm <706F7220> Tj 1 0 0 1 255.36 504.00 Tm <656C20> Tj 1 0 0 1 265.44 504.00 Tm <546974756C61722E> Tj 0.48 Tc 1 0 0 1 104.16 479.52 Tm <662920> Tj 1 0 0 1 122.88 479.52 Tm <456C20> Tj 1 0 0 1 134.40 479.52 Tm <35302520> Tj 1 0 0 1 158.88 479.52 Tm <64656C20> Tj 1 0 0 1 176.64 479.52 Tm <6C6D70756573746F20> Tj 1 0 0 1 222.72 479.52 Tm <47656E6572616C20> Tj 1 0 0 1 261.12 480.00 Tm <6120> Tj 1 0 0 1 270.72 480.00 Tm <6C617320> Tj 1 0 0 1 286.56 480.00 Tm <56656E74617320> Tj 1 0 0 1 320.64 480.96 Tm <71756520> Tj 1 0 0 1 341.28 481.44 Tm <677261766520> Tj 1 0 0 1 370.56 480.96 Tm <6CBF7320> Tj 1 0 0 1 386.40 480.96 Tm <76656E74BF7320> Tj 1 0 0 1 420.00 480.48 Tm <656E20> Tj 1 0 0 1 434.88 480.96 Tm <656C20> Tj 1 0 0 1 447.36 481.44 Tm <7061ED7320> Tj 1 0 0 1 468.48 480.96 Tm <646520> Tj 1 0 0 1 483.84 480.96 Tm <6269656E6573> Tj 0.48 Tc 1 0 0 1 122.88 467.52 Tm <6D7565626C65732C20> Tj 1 0 0 1 166.08 467.52 Tm <6C6120> Tj 1 0 0 1 177.60 468.96 Tm <7072657374616369F36E20> Tj 1 0 0 1 226.56 467.52 Tm <646520> Tj 1 0 0 1 241.44 467.52 Tm <7365776963696F732E20> Tj 1 0 0 1 286.08 468.00 Tm <6C6F7320> Tj 1 0 0 1 301.92 468.00 Tm <636F6E747261746F7320> Tj 1 0 0 1 346.56 468.48 Tm <646520> Tj 1 0 0 1 361.44 468.48 Tm <636F6E73747275636369F36E2C20> Tj 1 0 0 1 423.84 468.96 Tm <31BF20> Tj 1 0 0 1 435.36 469.44 Tm <7072696D65726120> Tj 1 0 0 1 472.80 468.96 Tm <76656E746120> Tj 1 0 0 1 500.64 468.96 Tm <6465> Tj 0.48 Tc 1 0 0 1 122.88 455.52 Tm <6269656E657320> Tj 1 0 0 1 155.52 455.52 Tm <696E6D7565626C657320> Tj 1 0 0 1 203.52 455.52 Tm <65666563747561646120> Tj 1 0 0 1 252.00 456.96 Tm <706F7220> Tj 1 0 0 1 270.24 456.00 Tm <656C20> Tj 1 0 0 1 282.24 456.00 Tm <636F6E736B7563746F7220> Tj 1 0 0 1 335.52 456.48 Tm <646520> Tj 1 0 0 1 351.36 456.48 Tm <6C6F7320> Tj 1 0 0 1 367.68 456.48 Tm <6D6A736D6F732C20> Tj 1 0 0 1 408.00 457.44 Tm <71756520> Tj 1 0 0 1 428.64 456.48 Tm <7365616E20> Tj 1 0 0 1 453.60 456.96 Tm <7265616C697A61646F7320> Tj 1 0 0 1 501.12 456.96 Tm <656E> Tj 0.48 Tc 1 0 0 1 122.40 443.52 Tm <6661766F7220> Tj 1 0 0 1 147.84 443.52 Tm <64656C20> Tj 1 0 0 1 163.68 443.52 Tm <546974756C61722E> Tj 0.48 Tc 1 0 0 1 105.12 422.40 Tm <672920> Tj 1 0 0 1 123.36 421.92 Tm <456C20> Tj 1 0 0 1 134.88 421.44 Tm <356F6F2F6F20> Tj 1 0 0 1 158.88 421.92 Tm <64656C20> Tj 1 0 0 1 175.68 421.92 Tm <496D70756573746F20> Tj 1 0 0 1 221.76 421.92 Tm <53656C65637469766F20> Tj 1 0 0 1 264.96 421.92 Tm <616C20> Tj 1 0 0 1 276.48 422.40 Tm <436F6E73756D6F20> Tj 1 0 0 1 320.64 423.36 Tm <71756520> Tj 1 0 0 1 340.80 423.36 Tm <677261766520> Tj 1 0 0 1 369.60 422.88 Tm <6C617320> Tj 1 0 0 1 385.44 422.88 Tm <696D706F72746163696F6E657320> Tj 1 0 0 1 451.20 423.36 Tm <7265616C697A6164617320> Tj 1 0 0 1 498.24 424.32 Tm <706F72> Tj 1.44 Tc 1 0 0 1 105.60 388.32 Tm <6E6C> Tj 0.00 Tc /F3 13.0 Tf 1 0 0 1 106.08 354.24 Tm <7229> Tj 0.00 Tc /F3 10.0 Tf 1 0 0 1 105.12 318.72 Tm <29> Tj 0.00 Tc 1 0 0 1 106.56 299.04 Tm <6B> Tj 0.48 Tc /F3 11.0 Tf 1 0 0 1 111.84 298.56 Tm <2920> Tj 1 0 0 1 124.80 299.04 Tm <456C20> Tj 1 0 0 1 138.24 299.04 Tm <35302520> Tj 1 0 0 1 164.16 299.04 Tm <646520> Tj 1 0 0 1 181.44 299.52 Tm <6C617320> Tj 1 0 0 1 198.72 299.52 Tm <61706F72746163696F6E657320> Tj 1 0 0 1 261.12 299.52 Tm <6566656374756164617320> Tj 1 0 0 1 314.88 300.00 Tm <6120> Tj 1 0 0 1 325.92 300.00 Tm <457320> Tj 1 0 0 1 341.76 300.00 Tm <53616C756420> Tj 1 0 0 1 372.00 301.44 Tm <706F7220> Tj 1 0 0 1 391.68 300.48 Tm <656C20> Tj 1 0 0 1 404.64 300.48 Tm <546974756C617220> Tj 1 0 0 1 440.16 300.96 Tm <7265737065646F20> Tj 1 0 0 1 482.40 300.96 Tm <646520> Tj 1 0 0 1 499.20 300.96 Tm <737573> Tj 0.48 Tc 1 0 0 1 122.88 409.92 Tm <656C20> Tj 1 0 0 1 132.96 409.92 Tm <546974756C61722E> Tj 0.48 Tc 1 0 0 1 123.84 388.32 Tm <456C20> Tj 1 0 0 1 135.36 388.32 Tm <35302520> Tj 1 0 0 1 159.36 388.32 Tm <64656C20> Tj 1 0 0 1 176.16 388.32 Tm <49726E70756573746F20> Tj 1 0 0 1 222.24 388.80 Tm <53656C65637469766F20> Tj 1 0 0 1 264.96 388.80 Tm <616C20> Tj 1 0 0 1 276.48 388.80 Tm <436F6E737572A16F20> Tj 1 0 0 1 321.12 390.24 Tm <71756520> Tj 1 0 0 1 341.28 390.24 Tm <677261766520> Tj 1 0 0 1 370.08 389.76 Tm <6C617320> Tj 1 0 0 1 385.44 389.76 Tm <76656E74617320> Tj 1 0 0 1 418.56 389.76 Tm <646520> Tj 1 0 0 1 433.44 389.76 Tm <6269656E657320> Tj 1 0 0 1 465.60 389.76 Tm <65666563747561646173> Tj 0.48 Tc 1 0 0 1 123.84 377.28 Tm <706F7220> Tj 1 0 0 1 141.60 377.28 Tm <70726F766565646F72657320> Tj 1 0 0 1 198.24 376.32 Tm <64656C20> Tj 1 0 0 1 214.08 376.32 Tm <546974756C61722E> Tj 0.48 Tc 1 0 0 1 123.84 354.24 Tm <456C20> Tj 1 0 0 1 135.84 354.24 Tm <35306F2F6F20> Tj 1 0 0 1 159.36 354.72 Tm <646520> Tj 1 0 0 1 174.72 354.72 Tm <6C6F7320> Tj 1 0 0 1 190.08 354.72 Tm <6465726563686F7320> Tj 1 0 0 1 234.24 354.72 Tm <6172616E63656C6172696F732C20> Tj 1 0 0 1 294.24 355.20 Tm <6465726563686F7320> Tj 1 0 0 1 337.44 355.68 Tm <6573706563ED6669636F732C20> Tj 1 0 0 1 392.16 355.68 Tm <736F627265746173617320> Tj 1 0 0 1 443.04 357.12 Tm <7920> Tj 1 0 0 1 452.16 356.16 Tm <6375616C717569657220> Tj 1 0 0 1 495.36 356.16 Tm <6F747261> Tj 0.48 Tc 1 0 0 1 123.36 342.24 Tm <7461736120> Tj 1 0 0 1 144.96 343.20 Tm <71756520> Tj 1 0 0 1 164.64 343.68 Tm <677261766520> Tj 1 0 0 1 192.48 342.72 Tm <6C617320> Tj 1 0 0 1 207.84 342.72 Tm <696D706F72746163696F6E657320> Tj 1 0 0 1 273.12 343.20 Tm <7265616C697A6164617320> Tj 1 0 0 1 319.68 344.16 Tm <706F7220> Tj 1 0 0 1 336.48 343.20 Tm <656C546974756C61722E> Tj 0.48 Tc 1 0 0 1 124.32 320.64 Tm <456C20> Tj 1 0 0 1 135.36 320.64 Tm <3530F32F6F20> Tj 1 0 0 1 158.40 320.64 Tm <64656C20> Tj 1 0 0 1 174.72 321.12 Tm <496D70756573746F20> Tj 1 0 0 1 219.84 321.12 Tm <6120> Tj 1 0 0 1 228.48 321.12 Tm <6C617320> Tj 1 0 0 1 242.88 321.12 Tm <5472616E73616363696F6E657320> Tj 1 0 0 1 309.60 321.60 Tm <46696E616E63696572BF7320> Tj 1 0 0 1 361.44 323.04 Tm <71756520> Tj 1 0 0 1 381.12 322.08 Tm <61666563746520> Tj 1 0 0 1 411.36 322.08 Tm <616C20> Tj 1 0 0 1 421.44 322.08 Tm <546974756C617227> Tj 0.48 Tc 1 0 0 1 124.32 287.04 Tm <74726162616A61646F7265732E> Tj 0.48 Tc 1 0 0 1 107.04 265.44 Tm <6C2920> Tj 1 0 0 1 124.80 265.44 Tm <456C20> Tj 1 0 0 1 135.84 265.44 Tm <35306F2F6F20> Tj 1 0 0 1 159.36 265.44 Tm <646520> Tj 1 0 0 1 173.76 265.92 Tm <6C6F7320> Tj 1 0 0 1 189.12 265.92 Tm <696E677265736F7320> Tj 1 0 0 1 228.96 266.88 Tm <70726F76656E69656E74657320> Tj 1 0 0 1 288.96 266.40 Tm <646520> Tj 1 0 0 1 303.36 266.40 Tm <6C617320> Tj 1 0 0 1 318.24 266.40 Tm <72656E74617320> Tj 1 0 0 1 348.48 266.88 Tm <646520> Tj 1 0 0 1 362.88 267.36 Tm <70726F7069656461642C20> Tj 1 0 0 1 412.80 266.88 Tm <656E616A656E616369F36E20> Tj 1 0 0 1 468.96 267.36 Tm <646520> Tj 1 0 0 1 483.36 267.36 Tm <6269656E65732C> Tj 0.48 Tc 1 0 0 1 124.80 253.44 Tm <636F6E636573696F6E657320> Tj 1 0 0 1 182.40 253.44 Tm <646520> Tj 1 0 0 1 198.24 254.88 Tm <796163696D69656E746F7320> Tj 1 0 0 1 260.64 254.88 Tm <7920> Tj 1 0 0 1 271.20 254.88 Tm 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50o/o del Impuesto a la Renta de cuarta categora que pagan los trabajadoresindependientes por los servcios proporcionados al Titular.Para efectos de determiar la proporcin del lmpuesto a la Renta que corresponde sercomprendido por el canon minero, deber efectuarse el mismo proceditientomencionado en el segundo prrafo del literal b) del presente artculo.e) El 50% del Impuesto General a las Ventas que grave las ventas en el pas de bienesmuebles, la prestacin o utitizacin de servicios, los contratos de construccin, laprmera venta de bienes inmuebles efeduada por el constructor de los msmos y lasimpoftaciones efeduadas por el Titular.f) El 50% del lmpuesto General a las Ventas que grave ls vents en el pas de bienesmuebles, la prestacin de sewicios. los contratos de construccin, 1 primera venta debienes inmuebles efectuada por el conskuctor de los mjsmos, que sean realizados enfavor del Titular.g) El 5oo/o del Impuesto Selectivo al Consumo que grave las importaciones realizadas por nl r) )k ) El 50% de las aportaciones efectuadas a Es Salud por el Titular respedo de sus el Titular.El 50% del Irnpuesto Selectivo al Consuro que grave las ventas de bienes efectuadaspor proveedores del Titular.El 50o/o de los derechos arancelarios, derechos especficos, sobretasas y cualquier otratasa que grave las importaciones realizadas por elTitular.El 50/o del Impuesto a las Transacciones Financiers que afecte al Titular' trabajadores.l) El 50o/o de los ingresos provenientes de las rentas de propiedad, enajenacin de bienes,concesiones de yacimientos y prestacin de servicios que pueda obtener el Estadocomo consecuencia de la celebracin de contratos privdos o pblicos con elTituJar.m) El 5oo/o de las donaciones que elTitular efecte a favor del Estadon) El 50o/o de las multas o pealidades que el Titular efecten a favor del Estadoo) EL 50o/o del derecho de vigencia pagado por elTitular'p) El 50o/o de las tasas cobradas por el Estado para la realizcin de trmites efeduadospor elTitular.q) El 50% 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<646520> Tj 1 0 0 1 148.32 648.48 Tm <43616E6F6E20> Tj 1 0 0 1 181.44 648.48 Tm Tj 1 0 0 1 216.00 648.96 Tm <736567FA6E20> Tj 1 0 0 1 247.20 648.96 Tm <6C6F20> Tj 1 0 0 1 259.68 648.96 Tm <6465666C6E69646F20> Tj 1 0 0 1 299.04 649.44 Tm <656E20> Tj 1 0 0 1 314.88 649.44 Tm <6C6F7320> Tj 1 0 0 1 331.68 649.44 Tm <6C69746572616C657320> Tj 1 0 0 1 370.08 649.92 Tm <61292C20> Tj 1 0 0 1 386.88 649.92 Tm <62292C20> Tj 1 0 0 1 403.68 649.92 Tm <63292C20> Tj 1 0 0 1 420.00 649.92 Tm <64656C20> Tj 1 0 0 1 438.24 650.40 Tm <6E756D6572616C20> Tj 1 0 0 1 478.56 650.88 Tm <352E3220> Tj 1 0 0 1 496.80 650.88 Tm <64656C> Tj 0.48 Tc 1 0 0 1 84.48 636.00 Tm <636170CD74756C6F20> Tj 1 0 0 1 121.92 636.00 Tm <3520> Tj 1 0 0 1 130.08 636.48 Tm <646520> Tj 1 0 0 1 144.48 636.48 Tm <6C6120> Tj 1 0 0 1 155.52 636.48 Tm <4C657920> Tj 1 0 0 1 173.76 636.48 Tm <4E6F20> Tj 1 0 0 1 188.64 636.48 Tm <32373530362C20> Tj 1 0 0 1 222.72 636.96 Tm <4C657920> Tj 1 0 0 1 240.96 636.96 Tm <64656C20> Tj 1 0 0 1 257.28 636.96 Tm <43616E6F6E2C20> Tj 1 0 0 1 291.36 637.44 Tm <6465626572E16E20> Tj 1 0 0 1 330.24 637.44 Tm <656665637475617220> Tj 1 0 0 1 369.12 637.92 Tm <7472616E73666572656E6369617320> Tj 1 0 0 1 434.88 638.40 Tm <6469726564617320> Tj 1 0 0 1 472.80 638.40 Tm <726573706563746F> Tj 0.48 Tc 1 0 0 1 84.96 624.00 Tm <64656C20> Tj 1 0 0 1 104.64 624.00 Tm <6D6F6E746F20> Tj 1 0 0 1 138.72 624.48 Tm <746F74616C20> Tj 1 0 0 1 165.60 624.48 Tm <64656C20> Tj 1 0 0 1 185.76 624.48 Tm <63616E6F6E20> Tj 1 0 0 1 219.36 624.96 Tm <6D696E65726F20> Tj 1 0 0 1 257.28 625.92 Tm <70657263696269646F7320> Tj 1 0 0 1 308.64 626.40 Tm <706F7220> Tj 1 0 0 1 329.28 625.44 Tm <656C6C617320> Tj 1 0 0 1 355.68 625.92 Tm <6120> Tj 1 0 0 1 367.68 625.92 Tm <6661766F7220> Tj 1 0 0 1 396.96 625.92 Tm <646520> Tj 1 0 0 1 415.20 626.40 Tm <6C6120> Tj 1 0 0 1 429.60 627.36 Tm <706F626C616369F36E20> Tj 1 0 0 1 478.08 626.40 Tm <646520> Tj 1 0 0 1 495.84 626.40 Tm <737573> Tj 0.48 Tc 1 0 0 1 84.00 613.44 Tm <6A7520> Tj 1 0 0 1 98.88 612.00 Tm <7364696363A16F6E65732E> Tj 0.48 Tc 1 0 0 1 85.44 588.00 Tm <4C617320> Tj 1 0 0 1 102.72 588.00 Tm <7472616E73666572656E6369617320> Tj 1 0 0 1 167.52 588.48 Tm <646972656374617320> Tj 1 0 0 1 205.44 588.96 Tm <6120> Tj 1 0 0 1 213.60 589.92 Tm <71756520> Tj 1 0 0 1 233.76 588.96 Tm <736520> Tj 1 0 0 1 246.72 588.96 Tm <6861636520> Tj 1 0 0 1 270.72 589.44 Tm <616C757369F36E20> Tj 1 0 0 1 304.32 589.44 Tm <656E20> Tj 1 0 0 1 318.24 589.44 Tm <656C20> Tj 1 0 0 1 329.28 590.40 Tm <70E1727261666F20> Tj 1 0 0 1 363.84 589.92 Tm <616E746572696F7220> Tj 1 0 0 1 401.76 590.40 Tm <636F72726573706F6E646572E16E20> Tj 1 0 0 1 473.76 591.36 Tm <616C20> Tj 1 0 0 1 485.28 591.36 Tm <3130306F2F6F> Tj 0.48 Tc 1 0 0 1 85.44 576.00 Tm <646520> Tj 1 0 0 1 99.84 576.48 Tm <6C6F7320> Tj 1 0 0 1 115.68 576.48 Tm <696E677265736F7320> Tj 1 0 0 1 155.04 576.48 Tm <746F74616C657320> Tj 1 0 0 1 188.16 576.96 Tm <616E75616C657320> Tj 1 0 0 1 226.56 577.92 Tm <70657263696269646F7320> Tj 1 0 0 1 274.56 578.40 Tm <706F7220> Tj 1 0 0 1 292.80 577.44 Tm <6C617320> Tj 1 0 0 1 308.16 577.44 Tm <6D756E69636970616C69646164657320> Tj 1 0 0 1 381.12 578.40 Tm <64697374726974616C657320> Tj 1 0 0 1 427.20 578.40 Tm <63616C63756C61646F7320> Tj 1 0 0 1 476.16 579.36 Tm <656E20> Tj 1 0 0 1 490.56 579.36 Tm <62617365> Tj 1.92 Tc 1 0 0 1 85.44 564.00 Tm <613A> Tj 0.96 Tc /F3 10.0 Tf 1 0 0 1 139.68 528.48 Tm <6129> Tj 0.96 Tc 1 0 0 1 140.64 492.48 Tm <6F29> Tj 0.48 Tc /F3 11.0 Tf 1 0 0 1 157.92 528.48 Tm <456C20> Tj 1 0 0 1 169.92 528.48 Tm <35306F2F6F20> Tj 1 0 0 1 194.40 528.48 Tm <64656C20> Tj 1 0 0 1 211.68 528.96 Tm <496D70756573746F20> Tj 1 0 0 1 257.76 528.96 Tm Tj 1 0 0 1 267.84 529.44 Tm <6C6120> Tj 1 0 0 1 279.36 529.44 Tm <52656E746120> Tj 1 0 0 1 309.12 530.40 Tm <70616761646F20> Tj 1 0 0 1 345.12 530.88 Tm <706F7220> Tj 1 0 0 1 363.84 529.92 Tm <6C6120> Tj 1 0 0 1 375.36 530.88 Tm <706572736F6E6120> Tj 1 0 0 1 414.72 530.40 Tm <6E61747572616C20> Tj 1 0 0 1 449.76 530.88 Tm <6F20> Tj 1 0 0 1 458.40 532.32 Tm <6A7572ED6469636120> Tj 1 0 0 1 494.88 531.84 Tm <717565> Tj 0.48 Tc 1 0 0 1 157.44 516.48 Tm <646573BF72726F6C6C6520> Tj 1 0 0 1 204.00 516.96 Tm <656E20> Tj 1 0 0 1 217.92 516.96 Tm <737520> Tj 1 0 0 1 231.36 516.96 Tm <746F74616C6964616420> Tj 1 0 0 1 273.12 517.44 Tm <616374697669646164657320> Tj 1 0 0 1 324.96 517.92 Tm <636F6D706C656D656E74617269617320> Tj 1 0 0 1 402.72 518.40 Tm <6120> Tj 1 0 0 1 411.84 518.40 Tm <6C6120> Tj 1 0 0 1 422.40 518.40 Tm <61637469766964616420> Tj 1 0 0 1 464.64 518.88 Tm <6D696E657261> Tj 0.48 Tc 1 0 0 1 158.40 492.48 Tm <456C20> Tj 1 0 0 1 172.80 492.48 Tm <356F6F2F6F20> Tj 1 0 0 1 199.20 492.96 Tm <64656C20> Tj 1 0 0 1 218.88 492.96 Tm <496D70756573746F20> Tj 1 0 0 1 267.36 493.44 Tm <6120> Tj 1 0 0 1 279.36 493.44 Tm <6C6120> Tj 1 0 0 1 293.28 493.44 Tm <52656E746120> Tj 1 0 0 1 325.44 494.88 Tm <70616761646F20> Tj 1 0 0 1 363.84 494.88 Tm <706F7220> Tj 1 0 0 1 384.48 494.40 Tm <6C6F7320> Tj 1 0 0 1 402.72 494.40 Tm <73756A65746F7320> Tj 1 0 0 1 440.64 495.36 Tm <71756520> Tj 1 0 0 1 463.68 494.88 Tm <6465736172726F6C6C656E> Tj 0.48 Tc 1 0 0 1 158.40 481.44 Tm <7061726369616C6D656E746520> Tj 1 0 0 1 220.32 480.96 Tm <616374697669646164657320> Tj 1 0 0 1 274.56 481.44 Tm <636F6D706C656D656E74617269617320> Tj 1 0 0 1 354.24 482.40 Tm <6120> Tj 1 0 0 1 365.28 482.40 Tm <6C6120> Tj 1 0 0 1 377.76 482.40 Tm <61637469766964616420> Tj 1 0 0 1 422.40 482.88 Tm <6D696E6572612C20> Tj 1 0 0 1 460.80 482.88 Tm <656E20> Tj 1 0 0 1 477.12 482.88 Tm <6C6120> Tj 1 0 0 1 489.60 483.84 Tm <7061727465> Tj 0.48 Tc 1 0 0 1 158.40 469.92 Tm <71756520> Tj 1 0 0 1 179.52 468.96 Tm <636F72726573706F6E646120> Tj 1 0 0 1 239.04 468.96 Tm <6120> Tj 1 0 0 1 249.60 469.44 Tm <6C6F7320> Tj 1 0 0 1 266.88 469.44 Tm <696E677265736F7320> Tj 1 0 0 1 307.68 470.88 Tm <71756520> Tj 1 0 0 1 328.80 469.92 Tm <6F6274656E67616E20> Tj 1 0 0 1 374.88 471.36 Tm <706F7220> Tj 1 0 0 1 394.56 470.40 Tm <6C617320> Tj 1 0 0 1 410.88 470.88 Tm <6F7065726163696F6E657320> Tj 1 0 0 1 468.96 470.88 Tm <7265616C697A61646173> Tj 0.48 Tc 1 0 0 1 158.40 456.96 Tm <636F6E20> Tj 1 0 0 1 177.12 456.96 Tm <656C20> Tj 1 0 0 1 187.68 456.96 Tm <546974756C61722E> Tj 0.48 Tc 1 0 0 1 140.64 432.48 Tm <632920> Tj 1 0 0 1 162.24 432.48 Tm <456C20> Tj 1 0 0 1 174.72 432.48 Tm <35302520> Tj 1 0 0 1 199.20 432.96 Tm <64656C20> Tj 1 0 0 1 216.96 432.96 Tm <496D70756573746F20> Tj 1 0 0 1 263.52 433.44 Tm <6120> Tj 1 0 0 1 273.12 433.44 Tm <6C6120> Tj 1 0 0 1 285.12 433.44 Tm <52656E746120> Tj 1 0 0 1 314.40 433.44 Tm <646520> Tj 1 0 0 1 329.76 434.88 Tm <7175696E746120> Tj 1 0 0 1 361.44 433.92 Tm <63617465676F72ED6120> Tj 1 0 0 1 406.56 434.40 Tm <726574656E69646F20> Tj 1 0 0 1 447.36 435.84 Tm <706F7220> Tj 1 0 0 1 466.08 434.88 Tm <656C20> Tj 1 0 0 1 477.60 434.88 Tm <746974756C617220> Tj 1 0 0 1 507.36 435.36 Tm <61> Tj 0.48 Tc 1 0 0 1 158.88 420.00 Tm <73757320> Tj 1 0 0 1 176.16 420.48 Tm <74726162616A61646F7265732E> Tj 0.48 Tc 1 0 0 1 159.84 396.48 Tm <456C20> Tj 1 0 0 1 170.88 396.48 Tm <356F6F2F6F20> Tj 1 0 0 1 194.40 396.48 Tm <64656C20> Tj 1 0 0 1 211.20 396.48 Tm <496D70756573746F20> Tj 1 0 0 1 256.32 396.96 Tm <6120> Tj 1 0 0 1 265.44 396.96 Tm <6C6120> Tj 1 0 0 1 276.00 396.96 Tm <52656E74BF20> Tj 1 0 0 1 304.32 397.44 Tm <646520> Tj 1 0 0 1 318.24 397.44 Tm <6375617274BF20> Tj 1 0 0 1 348.96 397.92 Tm <63617465676F72ED6120> Tj 1 0 0 1 392.64 398.88 Tm <71756520> Tj 1 0 0 1 412.80 399.36 Tm <706167616E20> Tj 1 0 0 1 443.52 398.88 Tm <6C6F7320> Tj 1 0 0 1 457.92 398.88 Tm <74726162616A61646F726573> Tj 0.48 Tc 1 0 0 1 159.84 384.48 Tm <696E646570656E6469656E74657320> Tj 1 0 0 1 229.92 385.92 Tm <706F7220> Tj 1 0 0 1 248.16 384.96 Tm <6C6F7320> Tj 1 0 0 1 263.04 384.96 Tm <736572796963696F7320> Tj 1 0 0 1 303.84 386.40 Tm <70726F706F7263696F6E61646F7320> Tj 1 0 0 1 373.92 385.92 Tm <616C20> Tj 1 0 0 1 384.48 386.40 Tm <546974756C617227> Tj 0.48 Tc 1 0 0 1 160.32 360.48 Tm <456C20> Tj 1 0 0 1 171.84 360.48 Tm <354F376F20> Tj 1 0 0 1 196.80 360.48 Tm <64656C20> Tj 1 0 0 1 214.08 360.96 Tm <496D70756573746F20> Tj 1 0 0 1 260.16 360.96 Tm <47656E6572616C20> Tj 1 0 0 1 298.08 361.44 Tm <6120> Tj 1 0 0 1 307.68 361.44 Tm <6C617320> Tj 1 0 0 1 323.04 361.92 Tm <56656E74617320> Tj 1 0 0 1 356.64 362.88 Tm <71756520> Tj 1 0 0 1 377.28 363.36 Tm <677261766520> Tj 1 0 0 1 406.56 362.40 Tm <6C617320> Tj 1 0 0 1 421.92 362.88 Tm <76656E74617320> Tj 1 0 0 1 455.04 362.88 Tm <656E20> Tj 1 0 0 1 469.92 362.88 Tm <656C20> Tj 1 0 0 1 481.92 363.84 Tm <7061697320> Tj 1 0 0 1 503.04 363.36 Tm <6465> Tj 0.48 Tc 1 0 0 1 160.32 348.48 Tm <6269656E657320> Tj 1 0 0 1 195.84 348.48 Tm <6D7565626C65732C20> Tj 1 0 0 1 242.88 348.96 Tm <6C6120> Tj 1 0 0 1 257.28 350.88 Tm <7072657374616369F36E20> Tj 1 0 0 1 309.12 349.44 Tm <6F20> Tj 1 0 0 1 321.60 349.92 Tm <7574696C697A616369F36E20> Tj 1 0 0 1 371.04 350.40 Tm <646520> Tj 1 0 0 1 388.80 350.40 Tm <736572766963696F732C20> Tj 1 0 0 1 436.80 350.88 Tm <6C6F7320> Tj 1 0 0 1 455.52 350.88 Tm <636F6E747261746F7320> Tj 1 0 0 1 503.04 351.36 Tm <6465> Tj 0.48 Tc 1 0 0 1 160.32 336.48 Tm <636F6E736C7275636369F36E2E20> Tj 1 0 0 1 228.00 336.96 Tm <6C6120> Tj 1 0 0 1 244.80 336.48 Tm <4472696D65726120> Tj 1 0 0 1 287.52 337.92 Tm <76656E6CBF20> Tj 1 0 0 1 320.64 337.92 Tm <646520> Tj 1 0 0 1 340.32 337.92 Tm <6269656E657320> Tj 1 0 0 1 377.28 338.40 Tm <696E6D7565626C657320> Tj 1 0 0 1 431.04 338.88 Tm <656C656374756164BF20> Tj 1 0 0 1 483.84 340.32 Tm <706F7220> Tj 1 0 0 1 506.40 339.36 Tm <656C> Tj 0.48 Tc 1 0 0 1 160.32 324.48 Tm <636F6E7374727563746F7220> Tj 1 0 0 1 213.12 324.96 Tm <646520> Tj 1 0 0 1 228.00 324.96 Tm <6C6F7320> Tj 1 0 0 1 243.36 324.96 Tm <6D69736D6F7320> Tj 1 0 0 1 279.84 324.48 Tm <5920> Tj 1 0 0 1 288.48 325.44 Tm <6C617320> Tj 1 0 0 1 303.36 325.44 Tm <696D706F72746163696F6E657320> Tj 1 0 0 1 367.20 326.40 Tm <6566656374756164617320> Tj 1 0 0 1 419.04 327.84 Tm <706F7220> Tj 1 0 0 1 436.32 326.88 Tm <656C546974756C61722E> Tj 0.48 Tc 1 0 0 1 164.16 300.48 Tm <466C20> Tj 1 0 0 1 176.16 300.48 Tm <35306F2F6F20> Tj 1 0 0 1 200.16 300.48 Tm <64656C20> Tj 1 0 0 1 217.44 300.48 Tm <6C6D70756573746F20> Tj 1 0 0 1 263.52 300.96 Tm <4765726572616C20> Tj 1 0 0 1 301.44 301.44 Tm <6120> Tj 1 0 0 1 310.56 301.44 Tm <6CBF7320> Tj 1 0 0 1 325.92 301.44 Tm <56656E6C647320> Tj 1 0 0 1 359.52 301.92 Tm <6F756520> Tj 1 0 0 1 379.68 303.36 Tm <717261766520> Tj 1 0 0 1 408.48 302.40 Tm <6CBF7320> Tj 1 0 0 1 423.84 302.88 Tm <76656E6C617320> Tj 1 0 0 1 456.96 302.88 Tm <656E20> Tj 1 0 0 1 471.36 302.88 Tm <656C20> Tj 1 0 0 1 483.36 304.32 Tm <7061697320> Tj 1 0 0 1 504.00 303.36 Tm <6465> Tj 0.48 Tc 1 0 0 1 161.28 288.00 Tm <6269656E657320> Tj 1 0 0 1 194.88 288.48 Tm <726E7565626C65732C20> Tj 1 0 0 1 240.48 288.96 Tm <6C6120> Tj 1 0 0 1 253.44 290.40 Tm <7072657374616369F36E20> Tj 1 0 0 1 303.36 289.44 Tm <646520> Tj 1 0 0 1 319.20 289.44 Tm <736572766963696F732C20> Tj 1 0 0 1 364.80 289.92 Tm <6C6F7320> Tj 1 0 0 1 381.60 290.40 Tm <636F6E747261746F7320> Tj 1 0 0 1 428.16 290.40 Tm <646520> Tj 1 0 0 1 444.48 290.40 Tm <636F6E737472756363696F6E2C20> Tj 1 0 0 1 507.84 291.36 Tm <6C61> Tj 0.48 Tc 1 0 0 1 161.28 276.96 Tm <7072696D65726120> Tj 1 0 0 1 198.72 276.48 Tm <76656E746120> Tj 1 0 0 1 226.56 276.48 Tm <646520> Tj 1 0 0 1 241.44 276.48 Tm <6269656E657320> Tj 1 0 0 1 273.12 276.96 Tm <696E6D7565626C657320> Tj 1 0 0 1 320.64 277.44 Tm <65666563747561646120> Tj 1 0 0 1 367.20 278.88 Tm <706F7220> Tj 1 0 0 1 384.96 277.92 Tm <656C20> Tj 1 0 0 1 396.00 278.40 Tm <636F6E7374727563746F7220> Tj 1 0 0 1 449.28 278.88 Tm <646520> Tj 1 0 0 1 463.68 278.88 Tm <6C6F7320> Tj 1 0 0 1 479.04 278.88 Tm <6D697372A16F732C> Tj 0.48 Tc 1 0 0 1 161.28 264.96 Tm <71756520> Tj 1 0 0 1 180.96 264.00 Tm <7365616E20> Tj 1 0 0 1 204.96 264.48 Tm <7265616C697A61646F7320> Tj 1 0 0 1 252.00 264.96 Tm <656E20> Tj 1 0 0 1 265.92 264.96 Tm <6661766F7220> Tj 1 0 0 1 291.84 264.96 Tm <64656C546C74756C61722E> Tj 0.48 Tc 1 0 0 1 165.12 240.00 Tm <456C20> Tj 1 0 0 1 179.52 240.00 Tm <35306F2F6F20> Tj 1 0 0 1 206.40 240.00 Tm <64656C20> Tj 1 0 0 1 226.56 240.48 Tm <496D70756573746F20> Tj 1 0 0 1 275.52 240.96 Tm <53656C65637469766F20> Tj 1 0 0 1 320.16 241.44 Tm <616C20> Tj 1 0 0 1 334.56 241.44 Tm <436F6E73756D6F20> Tj 1 0 0 1 381.12 242.88 Tm <71756520> Tj 1 0 0 1 404.64 243.36 Tm <677261766520> Tj 1 0 0 1 436.32 242.88 Tm <6C617320> Tj 1 0 0 1 455.04 242.88 Tm <6972A1706F7274BF63CD6F6E6573> Tj 0.48 Tc 1 0 0 1 162.24 228.00 Tm <7265616C697A6164617320> Tj 1 0 0 1 209.76 229.44 Tm <706F7220> Tj 1 0 0 1 227.04 228.48 Tm <656C20> Tj 1 0 0 1 237.12 228.48 Tm <546974756C61722E> Tj 0.48 Tc 1 0 0 1 166.08 204.00 Tm <456C20> Tj 1 0 0 1 178.56 204.00 Tm <356F6F2F6F20> Tj 1 0 0 1 204.00 204.48 Tm <64656C20> Tj 1 0 0 1 222.24 204.48 Tm <496D70756573746F20> Tj 1 0 0 1 269.28 204.96 Tm <53656C65637469766F20> Tj 1 0 0 1 312.96 205.44 Tm <616C20> Tj 1 0 0 1 325.44 205.44 Tm <436F6E73756D6F20> Tj 1 0 0 1 370.56 206.88 Tm <71756520> Tj 1 0 0 1 392.16 207.36 Tm <677261766520> Tj 1 0 0 1 421.92 206.40 Tm <6C617320> Tj 1 0 0 1 438.72 206.88 Tm <76656E74617320> Tj 1 0 0 1 472.32 206.88 Tm <646520> Tj 1 0 0 1 488.64 207.36 Tm <6269656E6573> Tj 0.48 Tc 1 0 0 1 162.72 192.00 Tm <6566656374756164617320> Tj 1 0 0 1 214.08 192.00 Tm <446F7220> Tj 1 0 0 1 231.84 192.00 Tm <44726F766565646F72657320> Tj 1 0 0 1 289.44 192.96 Tm <64656C20> Tj 1 0 0 1 304.80 192.96 Tm <546974756C61722E> Tj 0.48 Tc 1 0 0 1 163.20 167.52 Tm <456C20> Tj 1 0 0 1 178.08 167.52 Tm <356F6F2F6F20> Tj 1 0 0 1 205.92 168.00 Tm <646520> Tj 1 0 0 1 224.16 168.00 Tm <6C6F7320> Tj 1 0 0 1 243.36 168.48 Tm <6465726563686F7320> Tj 1 0 0 1 290.88 168.96 Tm <6172616E63656C6172696F732C20> Tj 1 0 0 1 353.28 169.44 Tm <6465726563686F7320> Tj 1 0 0 1 399.84 169.92 Tm <6573706563ED666C636F732C20> Tj 1 0 0 1 458.40 170.40 Tm <736F627265746173617320> Tj 1 0 0 1 511.68 171.84 Tm <79> Tj 0.48 Tc 1 0 0 1 163.20 155.52 Tm <6375616C717569657220> Tj 1 0 0 1 206.40 156.00 Tm <6F74726120> Tj 1 0 0 1 227.52 156.00 Tm <7461736120> Tj 1 0 0 1 249.12 156.96 Tm <71756520> Tj 1 0 0 1 268.80 157.44 Tm <677261766520> Tj 1 0 0 1 297.12 156.48 Tm <6C617320> Tj 1 0 0 1 312.00 156.96 Tm <696D706F7274BF63696F6E657320> Tj 1 0 0 1 376.32 157.92 Tm <7265646C697A6164617320> Tj 1 0 0 1 423.36 158.88 Tm <706F7220> Tj 1 0 0 1 440.64 158.40 Tm <656C20> Tj 1 0 0 1 451.20 158.40 Tm <546974756C617227> Tj 0.48 Tc 1 0 0 1 163.68 131.52 Tm <456C20> Tj 1 0 0 1 174.72 131.52 Tm <356F6F2F6F20> Tj 1 0 0 1 198.72 131.52 Tm <64656C20> Tj 1 0 0 1 215.04 132.00 Tm <696D70756573746F20> Tj 1 0 0 1 260.16 132.48 Tm Tj 1 0 0 1 269.28 132.48 Tm <6C617320> Tj 1 0 0 1 283.20 132.48 Tm <5472616E73616363696F6E657320> Tj 1 0 0 1 349.44 133.44 Tm <46696E616E63696572617320> Tj 1 0 0 1 401.28 134.88 Tm <71756520> Tj 1 0 0 1 420.96 133.92 Tm <616665646520> Tj 1 0 0 1 451.68 134.40 Tm <616C20> Tj 1 0 0 1 461.28 134.40 Tm <546974756C617227> Tj 0.48 Tc 1 0 0 1 164.16 107.52 Tm <456C20> Tj 1 0 0 1 175.20 107.52 Tm 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0 1 115.20 27.36 Tm <6F414C4C4520> Tj 1 0 0 1 149.76 27.36 Tm <444520> Tj 1 0 0 1 165.60 27.36 Tm <4C4120> Tj 1 0 0 1 180.48 27.84 Tm <4352555A20> Tj 1 0 0 1 210.24 27.84 Tm <444520> Tj 1 0 0 1 226.08 27.84 Tm <50494544524120> Tj 1 0 0 1 264.96 28.32 Tm <4E6420> Tj 1 0 0 1 277.44 28.80 Tm <36313320> Tj 1 0 0 1 296.16 29.28 Tm <54454C45464F4E4F3A20> Tj 1 0 0 1 355.68 29.76 Tm <3037362D33353232333320> Tj 1 0 0 1 409.92 31.68 Tm <5F20> Tj 1 0 0 1 415.68 30.24 Tm <46417820> Tj 1 0 0 1 439.68 30.24 Tm <3037362D333634313636> Tj 0.96 Tc 1 0 0 1 255.36 17.76 Tm <43414A414D4152434120> Tj 1 0 0 1 318.72 20.16 Tm <2D20> Tj 1 0 0 1 324.96 18.24 Tm <50455255> Tj ET endstream endobj 233 0 obj 17983 endobj 234 0 obj << /Length 235 0 R >> stream e/h*r,/atln gr"u;r*'ir/ /" Vryrrr* r* Artculo 3.- Transferencias drectas del canon MineroLas 4unicipalidad distritales donde se explota el recurso natural y que perciben ingresos porconcepto de Canon 4inero segn lo deflnido en los literales a), b), c), del numeral 5.2 delcaptulo 5 de la Ley No 27506, Ley del Canon, debern efectuar transferencias diredas respectodel monto total del canon minero percibidos por ellas a favor de la poblacin de susju sdiccones.Las transferencias directas a que se hace alusin en el prrafo anterior correspondern al 100o/ode los ingresos totales anuales percibidos por las municipalidades distritales calculados en basea: a) o) El 50o/o del Impuesto la Renta pagado por la persona natural o jurdica quedesrrolle en su totalidad actividades complementarias a la actividad mineraEl 5oo/o del Impuesto a la Renta pagado por los sujetos que desarrollenparcialmente actividades complementarias a la actividad minera, en la parteque corresponda a los ingresos que obtengan por las operaciones realizadascon el Titular. c) El 50% del Impuesto a la Renta de quinta categora retenido por el titular asus trabajadores. El 5oo/o del Impuesto a la Rent de cuart categora que pagan los trabajadoresindependientes por los seryicios proporcionados al Titular'El 5O7o del Impuesto General a las Ventas que grave las ventas en el pais debienes muebles, la prestacin o utilizacin de servicios, los contratos deconslruccin. la Drimera venl de bienes inmuebles electuad por elconstructor de los mismos Y las importaciones efectuadas por elTitular.Fl 50o/o del lmpuesto Gereral a ls Venlds oue qrave ls venlas en el pais debienes rnuebles, la prestacin de servicios, los contratos de construccion, laprimera venta de bienes inmuebles efectuada por el constructor de los misros,que sean realizados en favor delTltular.El 50o/o del Impuesto Selectivo al Consumo que grave las irportconesrealizadas por el Titular.El 5oo/o del Impuesto Selectivo al Consumo que grave las ventas de bienesefectuadas Dor Droveedores del Titular.El 5oo/o de los derechos arancelarios, derechos especflcos, sobretasas ycualquier otra tasa que grave las importciones redlizadas por el Titular'El 5oo/o del impuesto las Transacciones Financieras que afede al Titular'El 50% de las aportaciones efectuadas a Es Salud por el Titular respecto de sustrabajadores. o) e) ))K,) s) nJ r) oALLE DE LA CRUZ DE PIEDRA Nd 613 TELEFONO: 076-352233 _ FAx 076-364166CAJAMARCA - PERU endstream endobj 235 0 obj 2491 endobj 236 0 obj << /Length 237 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj231 Do Q endstream endobj 237 0 obj 46 endobj 238 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj231 231 0 R >> /Subtype 234 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 230 0 R 236 0 R 232 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R 76 0 R 85 0 R 94 0 R 103 0 R 112 0 R 121 0 R 130 0 R 139 0 R 148 0 R 157 0 R 166 0 R 175 0 R 184 0 R 193 0 R 202 0 R 211 0 R 220 0 R 229 0 R 238 0 R ] /Count 26 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0001463172 00000 n 230 9 0001411555 00000 n 0001411635 00000 n 0001442151 00000 n 0001460191 00000 n 0001460215 00000 n 0001462763 00000 n 0001462786 00000 n 0001462889 00000 n 0001462910 00000 n trailer << /Size 239 /Info 1 0 R /Root 13 0 R /Prev 1411222 >> startxref 1463430 %%EOF 239 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 240 0 obj << /Type /XObject /Subtype /Image /Name /Obj240 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 30894 >> stream 堥~]AphX)hHae+#h]EEpZ @ KAtw"Բ@ B PT2)B!HH*6 S@ValtGA&! 3DD9^s4)=BH莄F"""#,:;Q#qh=:35( YF*"0P:B0A2$YFB"Aϋi @[gDxI*@[l#$T}4#@>AqJT@:H VX 0ڇ}$Dt1 SI )18am+I":#a2({E$B8N,GzYuTLqi,DX+@$;#:#pHuL/t!bI ؈ۓnrCsP^eg #1x/P~G6E(r莏/BBPP۬D?؈{":*ϊX&E""Ђ)(]Ȏdtaz(vG@x L!!I^,pDtygKw"@莈a(պI"uXőQa7{-GB I$GDt E*/ptD{R(<$nG $Af0vL+p . uLX IHUL Z@$PiuDt(pDs#8lX!hKƒ$ VGXC9C8":#@px@I (rU$ds $#Bf@,rAIFGLU؈"ciUQR(aH@@!EC""-$I": 9XIDtE^EvI$Tb"I": GLiAB919(qub"$QфaI/0@dtG@ B!%8VI @.$Ť(r a @}i$BC^"0 o CÐ# 1M)fxb-qKic8"0DDGֿqIXRlV]DGymcK=6*) !TV>8f~agTB<65">A"#A""#Yd+ _r'H􉸒;%vfJJ\kEl8w=33xAX"<WPTVr#*HF51Gv4Gn[uG\l *jKF=?Mpb9QCGiѮn 7qMyވ9#rXƏmsΏ?kɵOTgx;.vFx$q0^:m-sO_!OA MnKz>9Ӡ߷_\6sz5 [ &Ƥp9 ء4F4Q{¿J#նKAm{Om"fu J5uf x{~޿9~" /)L \N{7]_T%az>}{Wi#lDZ^Xa (}_t=+cdװEa0B"""???7^ a>;$.x0A-P";@,w-#^7P%GC o5 BB̉Ƒ0 !ѝCks^:OZWљw D Sdx|whM!iog f xsE:MwxTI4 ِ\fFz3nI͏Czﯱ^]v|9ӸjYCA>t?`T9 KKE1ɱ8`fAƟݝy&[>v| _[`Ծ_ ;GHі"<}.K^ڰll&=bC)uD{shiNpos@ⰗaX?Qۃ^>z} Gan""""/_?{ -laϜҰkҰV6>">u_?ڱSB"""?[ G `DDF߮߶̻JHq;[""#lcf5QP"""# "t"""1Jςȟ1#CB?s#x|JL3ȻRms1L д{~M悯thv{ϏGǍ M}/?ѣao_{ݿ)x^? 0?"?+ i|lq]) qWjag@B"""9a?0,l"٠*>ph2 T.堣UZ ٟqRF2q?8i #sAg±2FBP3pvOѡŸ(G?ɾ2A7"/Gu]^Kn[4N)xmn%e$ø.W|'p^bv/䕞El#\go# '3&UknZ_43lDn{=L龜hו O,˿<s#a"=="ҞZྼr UƏm575ſx/׮c5y2K0oN KY~F3A =f`a &=|/K!gC$ fŇ;hCoy=m'KQFGehpa@rϣ\C߅Wgm+ v /)y>:xN?֩Z=C˙}(8د=B4SKEG+[SsHG/C_?9S @{UE`DDDq~s䳷vxX?_=c]Ywi'ypey6o/cAe,?[8ac?ݖٙj v±`aR봬$o &"?qQON 4' ًbˏ="?A>}k%J6+#ٯG1Jd54"5XYԳ,y"9Z=FF> PnEs#<8>t"L#dxf!|i3{ɦ|fPjhhB:9PB /2|_6)6*zs>U|h ۮs:_#H9$0h36/|_~=y@AM(|xK6??A 48|sOMl~ -Ϳ~}0􆴟"׽;fZMׄ>?~D㠚^>#=/oտJc#-&X೭,=yϞ&+Fmn""""?CWX`":j0B"?oml⧍:`(X{""*67P !G~߫ DZLA"8D$_iCJ&6=#l Kd#ՍDDD8. 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1 344.64 600.96 Tm <546974756C617220> Tj 1 0 0 1 376.32 601.44 Tm <65666564FA656E20> Tj 1 0 0 1 418.08 601.92 Tm <6120> Tj 1 0 0 1 426.24 602.40 Tm <6661766F7220> Tj 1 0 0 1 451.68 602.40 Tm <64656C20> Tj 1 0 0 1 468.48 602.88 Tm <45737461646F> Tj 0.48 Tc 1 0 0 1 155.04 573.60 Tm <456C20> Tj 1 0 0 1 166.08 573.60 Tm <35306F2F6F20> Tj 1 0 0 1 189.60 574.08 Tm <64656C20> Tj 1 0 0 1 205.92 574.56 Tm <6465726563686F20> Tj 1 0 0 1 244.80 575.04 Tm <646520> Tj 1 0 0 1 258.72 575.52 Tm <766967656E63696120> Tj 1 0 0 1 298.08 576.96 Tm <70616761646F20> Tj 1 0 0 1 333.60 577.44 Tm <706F7220> Tj 1 0 0 1 350.88 576.96 Tm <656C20> Tj 1 0 0 1 360.96 576.96 Tm <546974756C617227> Tj 0.48 Tc 1 0 0 1 155.52 549.60 Tm <456C20> Tj 1 0 0 1 168.96 549.60 Tm <356F6F2F6F20> Tj 1 0 0 1 194.40 550.08 Tm <646520> Tj 1 0 0 1 211.20 550.56 Tm <6C617320> Tj 1 0 0 1 228.00 550.56 Tm <746173617320> Tj 1 0 0 1 255.84 551.04 Tm <636F62726164617320> Tj 1 0 0 1 301.44 552.96 Tm <706F7220> Tj 1 0 0 1 320.64 552.48 Tm <656C20> Tj 1 0 0 1 333.60 552.48 Tm <45737461646F20> Tj 1 0 0 1 368.64 553.92 Tm <7061726120> Tj 1 0 0 1 393.12 553.44 Tm <6C6120> Tj 1 0 0 1 406.08 553.92 Tm <7265616C697ABF6369F36E20> Tj 1 0 0 1 457.44 554.88 Tm <646520> Tj 1 0 0 1 472.80 554.88 Tm <7472E16D69746573> Tj 0.48 Tc 1 0 0 1 155.52 537.12 Tm <65666563747561646F7320> Tj 1 0 0 1 207.36 539.04 Tm <706F7220> Tj 1 0 0 1 224.64 538.56 Tm <656C546974756C617227> Tj 0.48 Tc 1 0 0 1 156.48 513.60 Tm <456C20> Tj 1 0 0 1 169.92 513.60 Tm <356F6F2F6F20> Tj 1 0 0 1 196.32 514.08 Tm <646520> Tj 1 0 0 1 213.12 514.08 Tm <6375616C717569657220> Tj 1 0 0 1 258.72 515.04 Tm <7472696275746F20> Tj 1 0 0 1 293.76 515.52 Tm <646566696E697469766F20> Tj 1 0 0 1 338.88 516.48 Tm <636F627261646F20> Tj 1 0 0 1 380.64 518.40 Tm <706F7220> Tj 1 0 0 1 400.80 517.92 Tm <656C20> Tj 1 0 0 1 414.24 517.92 Tm <45737461646F20> Tj 1 0 0 1 449.28 518.40 Tm <63726561646F20> Tj 1 0 0 1 484.32 518.88 Tm <6F20> Tj 1 0 0 1 495.84 520.32 Tm <706F72> Tj 0.48 Tc 1 0 0 1 156.48 501.60 Tm <637265617273652C20> Tj 1 0 0 1 194.88 503.04 Tm <71756520> Tj 1 0 0 1 214.56 502.56 Tm <61666563746520> Tj 1 0 0 1 244.80 503.04 Tm <616C20> Tj 1 0 0 1 255.36 503.04 Tm <746974756C61722227> Tj 0.48 Tc 1 0 0 1 99.84 175.20 Tm <7274ED63756C6F20> Tj 1 0 0 1 134.88 175.68 Tm <352E2D20> Tj 1 0 0 1 151.68 176.16 Tm <7574A16C697A616369F36E20> Tj 1 0 0 1 207.36 177.12 Tm <64656C20> Tj 1 0 0 1 225.60 177.60 Tm <666F6E646F> Tj 0.48 Tc 1 0 0 1 100.32 151.20 Tm Tj 1 0 0 1 112.32 151.20 Tm <6E6F20> Tj 1 0 0 1 129.60 151.68 Tm <6578697374697220> Tj 1 0 0 1 162.24 152.16 Tm <7472616E73666572656E63696120> Tj 1 0 0 1 227.52 154.56 Tm <706F7220> Tj 1 0 0 1 248.64 154.08 Tm <636F6E636570746F20> Tj 1 0 0 1 295.20 155.04 Tm <6465> Tj 0.48 Tc 1 0 0 1 312.48 155.04 Tm <43616E6F6E20> Tj 1 0 0 1 347.52 156.00 Tm <6C766C696E65726F20> Tj 1 0 0 1 384.00 156.96 Tm <656C20> Tj 1 0 0 1 398.40 156.96 Tm <72657370657469766F20> Tj 1 0 0 1 445.44 157.92 Tm <6D756E69636970696F20> Tj 1 0 0 1 494.40 159.84 Tm <706F647261> Tj 0.48 Tc 1 0 0 1 315.36 143.04 Tm <65737461626C65636964617320> Tj 1 0 0 1 373.44 144.48 Tm <656E20> Tj 1 0 0 1 388.80 144.96 Tm <656C20> Tj 1 0 0 1 401.28 145.44 Tm <617274ED63756C6F20> Tj 1 0 0 1 438.72 145.92 Tm <3320> Tj 1 0 0 1 448.32 145.92 Tm <636F6E20> Tj 1 0 0 1 468.48 146.40 Tm <636172676F20> Tj 1 0 0 1 497.76 147.36 Tm <6120> Tj 1 0 0 1 507.84 147.84 Tm <6C6F73> Tj 0.48 Tc 1 0 0 1 390.72 108.96 Tm <64656C20> Tj 1 0 0 1 410.40 109.44 Tm <466F6E646F2C20> Tj 1 0 0 1 447.36 109.92 Tm <656C20> Tj 1 0 0 1 461.76 108.00 Tm <50726F6772616D6120> Tj 1 0 0 1 510.24 111.36 Tm <6465> Tj 1.44 Tc /F3 12.0 Tf 1 0 0 1 137.76 550.08 Tm <7029> Tj 0.48 Tc /F3 11.0 Tf 1 0 0 1 86.40 464.16 Tm <4C6120> Tj 1 0 0 1 99.36 464.64 Tm <6F706F7274756EED6461642C20> Tj 1 0 0 1 159.36 465.60 Tm <6D656361F169736D6F7320> Tj 1 0 0 1 217.44 467.52 Tm <7920> Tj 1 0 0 1 226.08 466.56 Tm <6F7472617320> Tj 1 0 0 1 252.00 467.04 Tm <6361726163746572ED73746963617320> Tj 1 0 0 1 318.24 468.48 Tm <646520> Tj 1 0 0 1 332.64 468.48 Tm <64696368617320> Tj 1 0 0 1 363.84 469.44 Tm <7472616E73666572656E6369617320> Tj 1 0 0 1 430.08 470.40 Tm <736572E16E20> Tj 1 0 0 1 457.92 470.88 Tm <65737461626C656369646173> Tj 0.48 Tc 1 0 0 1 85.92 452.16 Tm <76ED6120> Tj 1 0 0 1 101.76 452.64 Tm <4465637265746F20> Tj 1 0 0 1 138.72 453.12 Tm <53755072656D6F> Tj 0.48 Tc 1 0 0 1 86.88 416.16 Tm <417274ED63756C6F20> Tj 1 0 0 1 128.64 416.64 Tm <342C2D20> Tj 1 0 0 1 145.44 417.12 Tm <42656E65666963696172696F73> Tj 0.48 Tc 1 0 0 1 87.84 392.16 Tm <4C6F7320> Tj 1 0 0 1 106.08 392.16 Tm <62656E65666C63696172696F7320> Tj 1 0 0 1 164.16 393.60 Tm <646520> Tj 1 0 0 1 179.52 393.60 Tm <6C6120> Tj 1 0 0 1 190.56 394.56 Tm <70726573656E746520> Tj 1 0 0 1 233.28 394.56 Tm <4C657920> Tj 1 0 0 1 252.00 394.56 Tm <736572E16E20> Tj 1 0 0 1 279.84 395.52 Tm <617175656C6C617320> Tj 1 0 0 1 319.20 396.00 Tm <66616DA16C69617320> Tj 1 0 0 1 356.64 397.92 Tm <71756520> Tj 1 0 0 1 376.80 397.44 Tm <63756D706C616E20> Tj 1 0 0 1 417.60 397.92 Tm <636F6E20> Tj 1 0 0 1 437.76 398.40 Tm <6C617320> Tj 1 0 0 1 453.12 398.40 Tm <636F6E6F6C636C6F6E657320> Tj 1 0 0 1 507.84 400.80 Tm <79> Tj 0.48 Tc 1 0 0 1 87.84 392.16 Tm <2D72227175697269746F6920> Tj 1 0 0 1 134.88 381.60 Tm <71722220> Tj 1 0 0 1 156.96 381.12 Tm <656E20> Tj 1 0 0 1 173.28 381.60 Tm <76ED6120> Tj 1 0 0 1 192.00 381.60 Tm <7265676C616D656E746172696120> Tj 1 0 0 1 258.72 383.04 Tm <7365616E20> Tj 1 0 0 1 285.12 383.52 Tm <3B737461626C65636964617320> Tj 1 0 0 1 347.04 384.96 Tm <4C617320> Tj 1 0 0 1 367.20 384.96 Tm <7472616E73666572656E6369617320> Tj 1 0 0 1 434.88 386.40 Tm <646972656374617320> Tj 1 0 0 1 474.72 387.36 Tm <6120> Tj 1 0 0 1 485.28 387.36 Tm <646963686F73> Tj 0.48 Tc 1 0 0 1 88.32 368.16 Tm <55656E6569692E696172A16F7320> Tj 1 0 0 1 145.44 369.12 Tm <756E20> Tj 1 0 0 1 159.84 369.60 Tm <6E696E71FA6E20> Tj 1 0 0 1 193.44 370.08 Tm <2E61696F20> Tj 1 0 0 1 216.96 371.04 Tm <706F6472E16E20> Tj 1 0 0 1 251.04 371.04 Tm <73657220> Tj 1 0 0 1 267.36 371.04 Tm <7375706572696F72657320> Tj 1 0 0 1 315.84 372.00 Tm <6120> Tj 1 0 0 1 324.48 372.48 Tm <5365697320> Tj 1 0 0 1 345.12 372.48 Tm <6D696C20> Tj 1 0 0 1 360.96 373.92 Tm <7920> Tj 1 0 0 1 369.60 372.96 Tm <4F4F2F31303020> Tj 1 0 0 1 404.16 373.92 Tm <4E7565766F7320> Tj 1 0 0 1 439.68 374.40 Tm <536F6C657320> Tj 1 0 0 1 466.08 375.84 Tm <28532F2E20> Tj 1 0 0 1 485.28 375.36 Tm <362C30303029> Tj 0.96 Tc 1 0 0 1 88.32 356.16 Tm <616E75616C657320> Tj 1 0 0 1 125.28 357.60 Tm <706F7220> Tj 1 0 0 1 142.08 357.12 Tm <66616D696C69612E> Tj 0.48 Tc 1 0 0 1 92.64 331.68 Tm <456E20> Tj 1 0 0 1 107.04 332.16 Tm <6361736F20> Tj 1 0 0 1 130.56 333.12 Tm <71756520> Tj 1 0 0 1 151.20 333.60 Tm <70726F64756369646120> Tj 1 0 0 1 198.72 333.60 Tm <6C6120> Tj 1 0 0 1 209.76 333.60 Tm <7472616E73666572656E63696120> Tj 1 0 0 1 271.68 335.04 Tm <656E20> Tj 1 0 0 1 286.56 335.52 Tm <756E20> Tj 1 0 0 1 301.92 336.48 Tm <706572ED6F646F20> Tj 1 0 0 1 338.40 337.44 Tm <717565646520> Tj 1 0 0 1 369.60 336.96 Tm <616C67FA6E20> Tj 1 0 0 1 396.96 337.44 Tm <6D6F6E746F20> Tj 1 0 0 1 430.08 338.40 Tm <656E2C65786365736F20> Tj 1 0 0 1 478.56 339.36 Tm <736F62726520> Tj 1 0 0 1 506.88 339.84 Tm <656C> Tj 0.48 Tc 1 0 0 1 90.24 319.68 Tm <696FF322322220> Tj 1 0 0 1 118.08 320.16 Tm Tj 1 0 0 1 131.52 320.64 Tm <696F69696E6772222E6F2E20> Tj 1 0 0 1 187.20 321.60 Tm <746F74616C657320> Tj 1 0 0 1 220.80 322.08 Tm <616E75616C657320> Tj 1 0 0 1 258.24 323.52 Tm <70657263696269646F7320> Tj 1 0 0 1 305.76 324.48 Tm <706F7220> Tj 1 0 0 1 323.52 324.00 Tm <6C617320> Tj 1 0 0 1 338.88 324.48 Tm <6D756E69636970616C69646164657320> Tj 1 0 0 1 411.84 325.92 Tm <64697374726974616C657320> Tj 1 0 0 1 457.92 327.36 Tm <706F7220> Tj 1 0 0 1 475.20 326.88 Tm <636F6E636570746F> Tj 0.48 Tc 1 0 0 1 89.76 307.68 Tm <4AE920> Tj 1 0 0 1 105.12 307.68 Tm <63616E6F6E20> Tj 1 0 0 1 137.76 308.16 Tm <6C76696EF36F20> Tj 1 0 0 1 171.84 309.12 Tm <64657374696E61646F7320> Tj 1 0 0 1 224.64 310.08 Tm <6120> Tj 1 0 0 1 234.72 310.08 Tm <657374617320> Tj 1 0 0 1 262.08 310.56 Tm <7472616E73666572656E6369617320> Tj 1 0 0 1 328.80 312.00 Tm <646972656374617320> Tj 1 0 0 1 368.16 312.96 Tm <6120> Tj 1 0 0 1 378.24 312.96 Tm <6C617320> Tj 1 0 0 1 395.04 314.40 Tm <71756520> Tj 1 0 0 1 416.16 313.44 Tm <736520> Tj 1 0 0 1 431.04 313.92 Tm <6861636520> Tj 1 0 0 1 456.48 314.40 Tm <616C757369F36E20> Tj 1 0 0 1 491.52 315.36 Tm <656E20> Tj 1 0 0 1 507.36 315.36 Tm <656C> Tj 0.48 Tc 1 0 0 1 89.76 295.68 Tm <757274744A6F20> Tj 1 0 0 1 130.08 297.12 Tm <7072222E2261226E74222C20> Tj 1 0 0 1 189.60 297.12 Tm Tj 1 0 0 1 216.48 296.64 Tm <6D6F6E746F20> Tj 1 0 0 1 252.48 298.56 Tm <656E20> Tj 1 0 0 1 271.20 298.56 Tm <65786365736F20> Tj 1 0 0 1 309.12 300.48 Tm <7061736172E120> Tj 1 0 0 1 346.08 300.48 Tm <6120> Tj 1 0 0 1 359.04 300.48 Tm <636F6E7374697475697220> Tj 1 0 0 1 408.00 301.44 Tm <756E20> Tj 1 0 0 1 426.72 301.92 Tm <666F6E646F20> Tj 1 0 0 1 460.32 302.40 Tm <696E74616E7169626C6520> Tj 1 0 0 1 510.24 303.36 Tm <65> Tj 0.48 Tc 1 0 0 1 89.76 283.68 Tm <6922222769692C2272673B6F6C3B2DE12DE169F32220> Tj 1 0 0 1 193.44 285.60 Tm <696520> Tj 1 0 0 1 208.80 285.60 Tm <6361646120> Tj 1 0 0 1 234.72 286.08 Tm <4D756E69636970616C696469E120> Tj 1 0 0 1 299.04 287.52 Tm <4469BF74726974616C20> Tj 1 0 0 1 337.44 288.00 Tm <62656E65667263696172696120> Tj 1 0 0 1 395.52 289.44 Tm <446963686F20> Tj 1 0 0 1 424.80 289.92 Tm <466F6E646F20> Tj 1 0 0 1 456.48 290.40 Tm <666C6EBF6E63696172E120> Tj 1 0 0 1 504.00 291.84 Tm <6C6173> Tj 0.48 Tc 1 0 0 1 90.24 272.16 Tm <7472616E73666572656E6369617320> Tj 1 0 0 1 155.04 272.64 Tm <646972656374617320> Tj 1 0 0 1 192.48 273.60 Tm <6120> Tj 1 0 0 1 201.60 273.60 Tm <6C617320> Tj 1 0 0 1 216.48 274.08 Tm <66616DA16C69617320> Tj 1 0 0 1 253.44 274.56 Tm <656E20> Tj 1 0 0 1 267.84 275.04 Tm <6C6F7320> Tj 1 0 0 1 283.20 275.04 Tm <7369677569656E74657320> Tj 1 0 0 1 330.72 276.96 Tm <706572ED6F646F732C20> Tj 1 0 0 1 373.92 276.96 Tm <656E20> Tj 1 0 0 1 388.32 277.44 Tm <656C20> Tj 1 0 0 1 398.88 277.44 Tm <737570756573746F20> Tj 1 0 0 1 442.08 278.40 Tm <65737461626C656369646F20> Tj 1 0 0 1 494.40 279.36 Tm <656E20> Tj 1 0 0 1 508.32 279.36 Tm <656C> Tj 0.48 Tc 1 0 0 1 90.72 259.68 Tm <737570756573746F20> Tj 1 0 0 1 133.44 261.12 Tm <707265766973746F20> Tj 1 0 0 1 170.88 261.12 Tm <656E20> Tj 1 0 0 1 185.28 261.12 Tm <656C20> Tj 1 0 0 1 195.84 261.60 Tm <617274CD63756C6F20> Tj 1 0 0 1 232.32 262.08 Tm <35> Tj 0.48 Tc 1 0 0 1 91.68 235.68 Tm <4E6F20> Tj 1 0 0 1 106.56 235.68 Tm <736520> Tj 1 0 0 1 119.52 236.16 Tm <6F746F72676172E16E20> Tj 1 0 0 1 166.08 237.12 Tm <6C617320> Tj 1 0 0 1 180.96 237.12 Tm <7472BF6E73666572656E63ED617320> Tj 1 0 0 1 247.20 238.56 Tm <646972656374617320> Tj 1 0 0 1 285.12 239.04 Tm <6375616E646F20> Tj 1 0 0 1 320.16 240.00 Tm <64656C20> Tj 1 0 0 1 336.48 240.48 Tm <63E16C63756C6F20> Tj 1 0 0 1 370.08 240.96 Tm <65666563747561646F2720> Tj 1 0 0 1 420.00 241.92 Tm Tj 1 0 0 1 446.40 242.40 Tm <7365616E20> Tj 1 0 0 1 470.88 242.88 Tm <726E656E6F72657320> Tj 1 0 0 1 511.20 243.84 Tm <6F> Tj 0.48 Tc 1 0 0 1 92.16 223.68 Tm <696F75616C657320> Tj 1 0 0 1 126.72 224.16 Tm <6120> Tj 1 0 0 1 136.80 224.64 Tm <7665696E746520> Tj 1 0 0 1 168.48 223.68 Tm <7620> Tj 1 0 0 1 178.56 225.12 Tm <30302F31303020> Tj 1 0 0 1 215.04 225.60 Tm <4E7565766F7320> Tj 1 0 0 1 252.48 226.56 Tm <736F72657320> Tj 1 0 0 1 280.32 228.00 Tm <28696920> Tj 1 0 0 1 301.44 227.52 Tm <7A4F2920> Tj 1 0 0 1 320.64 228.00 Tm <616E75616C657320> Tj 1 0 0 1 359.52 229.92 Tm <706F7220> Tj 1 0 0 1 378.72 229.44 Tm <66616D696C69613B20> Tj 1 0 0 1 416.64 229.92 Tm <6573746F7320> Tj 1 0 0 1 444.96 230.40 Tm <6D6F6E746F7320> Tj 1 0 0 1 481.44 231.36 Tm <74616D6269E96E> Tj 0.48 Tc 1 0 0 1 92.16 212.16 Tm Tj 1 0 0 1 146.40 212.16 Tm <446172746520> Tj 1 0 0 1 171.84 212.64 Tm <64656C20> Tj 1 0 0 1 188.16 213.12 Tm <666F6E646F20> Tj 1 0 0 1 216.96 213.60 Tm <7365F1616C61646F20> Tj 1 0 0 1 259.68 214.56 Tm <656E20> Tj 1 0 0 1 273.60 214.56 Tm <656C20> Tj 1 0 0 1 284.64 216.00 Tm <70E1727261666F20> Tj 1 0 0 1 318.72 215.52 Tm <616E746572696F7227> Tj 0.48 Tc /F3 16.0 Tf 1 0 0 1 14.40 168.00 Tm <2C7227FC> Tj 0.48 Tc /F3 11.0 Tf 1 0 0 1 104.16 139.20 Tm <6E74696E75617220> Tj 1 0 0 1 139.20 139.68 Tm <656665637475616E646F20> Tj 1 0 0 1 193.44 141.12 Tm <6C617320> Tj 1 0 0 1 209.76 141.12 Tm <7472616E73666572636E6369617320> Tj 1 0 0 1 276.48 142.56 Tm <6469726563746173> Tj 0.48 Tc 1 0 0 1 94.56 127.20 Tm <7265637572736F7320> Tj 1 0 0 1 133.92 127.68 Tm <64656C20> Tj 1 0 0 1 150.24 128.16 Tm <466FA1646F20> Tj 1 0 0 1 180.48 128.64 Tm <686173746120> Tj 1 0 0 1 207.84 129.12 Tm <737520> Tj 1 0 0 1 220.80 129.12 Tm <746F74616C20> Tj 1 0 0 1 244.32 129.60 Tm <61676F74616D69656E746F> Tj 0.48 Tc 1 0 0 1 95.04 102.72 Tm <41676F7461646F7320> Tj 1 0 0 1 142.08 103.68 Tm <6C6F7320> Tj 1 0 0 1 160.32 104.16 Tm <7265637572736F73> Tj 0.48 Tc 1 0 0 1 95.04 90.72 Tm <7472616E736620> Tj 1 0 0 1 120.48 91.20 Tm <657265A16369617320> Tj 1 0 0 1 159.36 91.68 Tm <646972656374617320> Tj 1 0 0 1 197.28 92.64 Tm <61> Tj 0.48 Tc 1 0 0 1 204.00 105.12 Tm <6F756520> Tj 1 0 0 1 227.04 105.12 Tm <6F656E6572616E20> Tj 1 0 0 1 269.76 106.08 Tm <656C20> Tj 1 0 0 1 283.68 106.56 Tm <63616E6F6E20> Tj 1 0 0 1 317.28 105.12 Tm <5920> Tj 1 0 0 1 328.80 107.52 Tm <6C6F7320> Tj 1 0 0 1 348.00 108.00 Tm <7265637572736F73> Tj 0.48 Tc 1 0 0 1 205.92 93.12 Tm <6C617320> Tj 1 0 0 1 220.80 93.12 Tm <66612D6D696C69617320> Tj 1 0 0 1 257.76 93.60 Tm <63756C6D696E6172E120> Tj 1 0 0 1 304.32 94.56 Tm <696E64656665637469626C656D656E7465> Tj 0.96 Tc 1 0 0 1 304.32 47.04 Tm <3235> Tj 0.96 Tc /F3 10.0 Tf 1 0 0 1 360.96 29.28 Tm <3037362D33363232333320> Tj 1 0 0 1 414.72 32.16 Tm <2D20> Tj 1 0 0 1 420.96 30.24 Tm <46415820> Tj 1 0 0 1 444.48 30.72 Tm <30373627333634313636> Tj 0.96 Tc /F3 9.0 Tf 1 0 0 1 120.48 24.00 Tm <43414C4C4520> Tj 1 0 0 1 155.04 24.48 Tm <444520> Tj 1 0 0 1 170.40 24.96 Tm <4C4120> Tj 1 0 0 1 185.76 24.96 Tm <4352555A20> Tj 1 0 0 1 215.52 25.44 Tm 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