In depth
The approved schedule is transcribed below:
| Last digit of RUC |
Expiration date |
| Holders without RUC |
3 July 2023 |
| 0-1 |
4 July 2023 |
| 2-3 |
5 July 2023 |
| 4-5 |
6 July 2023 |
| 6-7 |
7 July 2023 |
| 8-9 |
10 July 2023 |
Who is required to file the DAC?
The mining activity owners obliged to file the DAC are those detailed in Annex II of the Resolution, which can be seen here.
Likewise, it is important to emphasize that the referred Resolution provides that small mining producers or artisanal mining producers duly accredited as such as of 31 December 2022, must follow the procedure contained in Annex I, which can be seen here.
How to submit the DAC?
To file the DAC, the holders of the mining activity must access, free of charge, the web page.
The holder must have a username and password (they are the same for filing monthly returns and others).
What are the consequences if the DAC is not submitted?
Failure to submit the DAC by the holders of the mining activity will result in the initiation of an administrative sanctioning procedure and, if applicable, the imposition of a monetary fine in accordance with the scale of fines for failure to submit the DAC contemplated in Ministerial Resolution No. 483-2018-MEM/DM, the scope of which can be seen in the following link.
We hope that this information will be of relevance to you and your company. If you require any further information, do not hesitate to contact us.
Click here to access the Spanish version.
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