TEXTO PAGINA: 32
NORMAS LEGALES (O3HUXDQR Lima, viernes 12 de octubre de 2007 355250 ORTXHWHQLHQGRHQFXHQWDGLFKRDUWtFXORGHEHHVWDEOHFHU ODVFRQGLFLRQHVEDMRODVFXDOHVLQWHUYHQGUiHO%DQFR&HQWUDO GH5HVHUYDGHO3HU~ 4XHHQHVHVHQWLGRUHVXOWDFRQYHQLHQWHPRGL¿FDUHO 5HJODPHQWRGH,QVWLWXFLRQHVGH&RPSHQVDFLyQ\/LTXLGDFLyQGH9DORUHVDSUREDGRSRU5HVROXFLyQ&21$6(91 ()\PRGL¿ FDWRULDV\ (VWDQGRDORGLVSXHVWRSRUORVDUWtFXORVLQFLVRD\ LQFLVREGHO7H[WRÒQLFR&RQFRUGDGRGHOD/H\2UJiQLFDGHOD &RPLVLyQ 1DFLRQDO 6XSHUYLVRUD GH (PSUHVDV \ 9DORUHVDSUREDGRSRU'HFUHWR/H\1DVtFRPRDORDFRUGDGRSRUVX'LUHFWRULRUHXQLGRHQVHVLyQGHOGHVHSWLHPEUHGH 6(5(68(/9( $UWtFXOR 0RGL¿FDUHODUWtFXORGHO5HJODPHQWRGH ,QVWLWXFLRQHVGH&RPSHQVDFLyQ\/LTXLGDFLyQGH9DORUHV DSUREDGRSRU5HVROXFLyQ&21$6(91() HQORVVLJXLHQWHVWpUPLQRV ³$UWtFXOR3DUWLFLSDQWHV 6RQSDUWLFLSDQWHVGHXQD,&/9DTXHOODVHQWLGDGHVTXH DFFHGHQDVXVVHUYLFLRVFRQWDQGRQHFHVDULDPHQWHFRQXQD&XHQWD0DWUL] 3XHGHQ VHU SDUWLFLSDQWHV DGHPiV GH ODV SHUVRQDV PHQFLRQDGDVHQHODUWtFXORGHOD/H\RWUDV,&/9ODVHQWLGDGHVFRQVWLWXLGDVHQHOH[WHULRUTXHWHQJDQSRUREMHWRVRFLDO HO UHJLVWUR FXVWRGLD FRPSHQVDFLyQ OLTXLGDFLyQ RWUDQVIHUHQFLDGHYDORUHVHO%DQFR&HQWUDOGH5HVHUYDGHO3HU~ DVtFRPRRWUDVSHUVRQDVMXUtGLFDVTXHSURSRQJDQODV,&/9D&21$6(9FRQODGHELGDVXVWHQWDFLyQ'LFKDVXVWHQWDFLyQGHEHFRQVLGHUDUHQWUHRWURVFULWHULRVODD¿ QLGDGGHIXQFLRQHV UHVSHFWRDORVVHUYLFLRVEULQGDGRVSRUODV,&/9RODQHFHVLGDGGH DFFHGHU D WDOHV VHUYLFLRV DVt FRPR OD FDSDFLGDG SDUDFXPSOLUORVUHTXLVLWRVSDUDVHUSDUWLFLSDQWHV 7UDWiQGRVHGHODVHQWLGDGHVFRQVWLWXLGDVHQHOH[WHULRUD TXHVHUH¿HUHHOSiUUDIRSUHFHGHQWHODV,&/9VHVXMHWDQDORHVWDEOHFLGRHQHO&DStWXOR9GHO7tWXOR9,,GHO5HJODPHQWR (O%DQFR&HQWUDOGH5HVHUYDGHO3HU~SRGUiGHVHPSHxDUVH FRPRSDUWLFLSDQWHGLUHFWRRLQGLUHFWRGHODV,&/9HQFDVRDVtORVROLFLWHDOD,&/9(O%DQFR&HQWUDOGH5HVHUYDGHO3HU~VHVXMHWDUiDODVREOLJDFLRQHVTXHVHHVWDEOH]FDQHQHOFRQWUDWRFRUUHVSRQGLHQWHTXHFHOHEUHFRQOD,&/9HOFXDOGHEHUiFRQWDUFRQODRSLQLyQIDYRUDEOHGH&21$6(9´ $UWtFXOR /DSUHVHQWH5HVROXFLyQHQWUDUiHQYLJHQFLD DSDUWLUGHOGtDVLJXLHQWHGHVXSXEOLFDFLyQ 5HJtVWUHVHFRPXQtTXHVH\SXEOtTXHVH1$+,//,/,$1$+,56+&$55,//2 3UHVLGHQWH INSTITUTO NACIONAL DE CULTURA 3UHFLVDQIXQFLRQHVGHODV'LUHFFLRQHV 5HJLRQDOHVGH&XOWXUDGHO,1& 5(62/8&,Ï1',5(&725$/1$&,21$/ 1,1& /LPDGHVHWLHPEUHGH &216,'(5$1'2 4XHHODUWtFXORGHO'HFUHWR6XSUHPR1(' TXHDSUREyHO5HJODPHQWRGH2UJDQL]DFLyQ\)XQFLRQHVGHO,QVWLWXWR1DFLRQDOGH&XOWXUDHVWDEOHFHTXHODV'LUHFFLRQHV5HJLRQDOHVGH&XOWXUDGHO,QVWLWXWR1DFLRQDOGH&XOWXUDVRQ yUJDQRVGHVFRQFHQWUDGRVUHVSRQVDEOHVGHHMHFXWDUHQVXV UHVSHFWLYDVMXULVGLFFLRQDOHVODVDFFLRQHVTXHVHGHULYDQGHORVOLQHDPLHQWRVGHSROtWLFDDVXPLGRVSRUHO,1&H[SUHVDGRV HQORVREMHWLYRVIXQFLRQHV\¿QHVGHO,QVWLWXWR 4XHHQHODUWtFXORVHJXQGRGHOD5HVROXFLyQ'LUHFWRUDO 1DFLRQDO 1 ,1& GH IHFKD GH PD\R GH HVWDEOHFLyODVIXQFLRQHVGHODV'LUHFFLRQHV5HJLRQDOHVGH&XOWXUDGHO,QVWLWXWR1DFLRQDOGH&XOWXUD 4XH SRVWHULRUPHQWH PHGLDQWH 5HVROXFLyQ 'LUHFWRUDO 1DFLRQDO1,1&GHIHFKDGHDJRVWRGHVHPRGL¿FyHOOLWHUDOGGHODUWtFXORVHJXQGRGHOD5HVROXFLyQ'LUHFWRUDO1DFLRQDO1,1&4XH PHGLDQWH ,QIRUPH 1 ,1&'5(3+ '3+&5GHOD'LUHFFLyQGH3DWULPRQLR+LVWyULFR&RORQLDO\5HSXEOLFDQRGHOD'LUHFFLyQGH5HJLVWUR\(VWXGLRGHO3DWULPRQLR +LVWyULFR PDQL¿HVWD OD QHFHVLGDG GH GLFWDUPHGLGDVGHFDUiFWHUWpFQLFRTXHSHUPLWDQDJLOL]DUHOWUiPLWHGHH[SHGLHQWHVVLHQGRQHFHVDULRSUHFLVDUODVIXQFLRQHVGH ODV'LUHFFLRQHV5HJLRQDOHVGH&XOWXUDGHO,1& 4XH VH FRQFHSW~DQ FRPR REUDV PHQRUHV DTXHOODV TXH SRU VX PDJQLWXG \ JUDGR GH LQWHUYHQFLyQ FRQVLGHUDQ WUDWDPLHQWRVVXSHU¿ FLDOHVVLQDOWHUDUHOHPHQWRVHVWUXFWXUDOHV GHODHGL¿ FDFLyQRULJLQDOSXGLHQGRLQFRUSRUDU\RDQH[DUREUD QXHYDTXHFXPSODORVSDUiPHWURVXUEDQtVWLFRV\HGL¿ FDWRULRV \QRDOWHUHODVXSHU¿ FLHRULJLQDOGHOLQPXHEOH2EUDVPHQRUHV VHUH¿HUHQDORVSUR\HFWRVTXHVHGHWDOODQDFRQWLQXDFLyQ $SHUWXUD\FLHUUHGHYDQRVHQLQPXHEOHVTXHQRVRQ GHFODUDGRV0RQXPHQWRV 5HIDFFLyQGHWHFKRVHQPRQXPHQWRVHLQPXHEOHV XELFDGRV HQ $PELHQWH 8UEDQR 0RQXPHQWDO \ =RQD 0RQXPHQWDO 0DQWHQLPLHQWR GH IDFKDGDV UHVDQHV SLQWDGRV UHIDFFLyQ FRQVHUYDFLyQ \ UHVWDXUDFLyQ GH PROGXUDV FRUQLVDV \ HOHPHQWRV RUQDPHQWDOHV HQ PRQXPHQWRV HLQPXHEOHV XELFDGRV HQ$PELHQWH 8UEDQR 0RQXPHQWDO \ =RQD0RQXPHQWDO &RQVWUXFFLyQGHFHUFRVSHULPpWULFRVHQDOEDxLOHUtD FDUSLQWHUtDPHWiOLFD\RPDGHUDHQPRQXPHQWRHLQPXHEOHV XELFDGRV HQ $PELHQWH 8UEDQR 0RQXPHQWDO \ =RQD 0RQXPHQWDO 5HIDFFLyQ\UHVWDXUDFLyQGHSLVRVHQPRQXPHQWRV HLQPXHEOHVXELFDGRVHQ$PELHQWH8UEDQR0RQXPHQWDO\ =RQD0RQXPHQWDO 5HIDFFLyQGHPXURVVLQFRPSURPHWHUODVHVWUXFWXUDV HQLQPXHEOHVTXHQRVRQGHFODUDGRVPRQXPHQWRV ,QVWDODFLyQGHVHUYLFLRVKLJLpQLFRV\PHMRUDPLHQWRGH UHGHVVDQLWDULDV\HOpFWULFDVVLQDOWHUDUODHVWUXFWXUD RULJLQDO HQLQPXHEOHVTXHQRVRQGHFODUDGRVPRQXPHQWRV 5HQRYDFLyQ H LQVWDODFLyQ GH VHUYLFLRV GH UHGHV VDQLWDULDV \ HOpFWULFDV H[WHULRUHV HQ PRQXPHQWRV H LQPXHEOHV XELFDGRV HQ$PELHQWH 8UEDQR 0RQXPHQWDO \ =RQD0RQXPHQWDO /LPSLH]D\PDQWHQLPLHQWRGHFDUSLQWHUtDPHWiOLFD\GH PDGHUDHQPRQXPHQWRVHLQPXHEOHVXELFDGRVHQ$PELHQWH 8UEDQR0RQXPHQWDO\=RQD0RQXPHQWDO $GHFXDFLyQDQXHYRXVRTXHQRDOWHUHORVHOHPHQWRV HVWUXFWXUDOHV HQ LQPXHEOHV TXH QR VRQ GHFODUDGRV PRQXPHQWRV $PSOLDFLRQHVGHSOD]RHQPRQXPHQWRVHLQPXHEOHV XELFDGRV HQ $PELHQWH 8UEDQR 0RQXPHQWDO \ =RQD 0RQXPHQWDO &RQIRUPLGDGGHLQWHUYHQFLRQHVHQREUDVPHQRUHV HQLQPXHEOHVTXHQRVRQGHFODUDGRVPRQXPHQWRV &RORFDFLyQ GH DQXQFLRV HQ PRQXPHQWRV H LQPXHEOHV XELFDGRV HQ$PELHQWH 8UEDQR 0RQXPHQWDO \ =RQD0RQXPHQWDO 3URSXHVWDGHFRORUVHJ~QHOUHVXOWDGRGHFDODV HVWUDWLJUi¿FDVHQPRQXPHQWRVHLQPXHEOHVXELFDGRVHQ $PELHQWH8UEDQR0RQXPHQWDO\=RQD0RQXPHQWDO 3UR\HFWR GH HPHUJHQFLD DSXQWDODPLHQWR \ FRQVROLGDFLyQHQORVVHFWRUHVFRQULHVJRGHFRODSVRHQ PRQXPHQWRVHLQPXHEOHVXELFDGRVHQ$PELHQWH8UEDQR 0RQXPHQWDO\=RQD0RQXPHQWDO 0HMRUDPLHQWRGH5HGHVGH$JXD\$OFDQWDULOODGRHQ (VSDFLRV'HFODUDGRV$PELHQWH8UEDQR0RQXPHQWDO &RQODVYLVDFLRQHVGHOD'LUHFFLyQGH*HVWLyQ'LUHFFLyQ GH5HJLVWUR\(VWXGLRGHO3DWULPRQLR+LVWyULFR\OD2¿FLQDGH $VXQWRV-XUtGLFRV 'HFRQIRUPLGDGFRQORGLVSXHVWRHQOD/H\1 ³/H\ GHO 3URFHGLPLHQWR $GPLQLVWUDWLYR *HQHUDO´ /H\ 1 ³/H\*HQHUDOGHO3DWULPRQLR&XOWXUDOGHOD1DFLyQ´\HO'HFUHWR6XSUHPR1('TXHDSUXHEDHO5HJODPHQWR GH 2UJDQL]DFLyQ \ )XQFLRQHV GHO ,QVWLWXWR 1DFLRQDOGH&XOWXUD 6(5(68(/9( $UWtFXOR 3ULPHUR 'HMDU VLQ HIHFWR OD 5HVROXFLyQ 'LUHFWRUDO1DFLRQDO1,1&GHIHFKDGHDJRVWRGH SRUODVUD]RQHVH[SXHVWDVHQODSDUWHFRQVLGHUDWLYD GHODSUHVHQWHUHVROXFLyQ $UWtFXOR6HJXQGR 0RGL¿FDUHOOLWHUDOGGHODUWtFXOR VHJXQGRGHOD5HVROXFLyQ'LUHFWRUDO1DFLRQDO1,1& HOPLVPRTXHTXHGDUiUHGDFWDGRGHODVLJXLHQWHPDQHUD G([SHGLUUHVROXFLRQHVGHFDOL¿FDFLyQGHDQWHSUR\HFWRV \SUR\HFWRVGHLQPXHEOHVXELFDGRVHQ$PELHQWHV8UEDQRV 0RQXPHQWDOHV