Decree No. 48/2026 amending articles 4, 11(6) and 13 of Decree No. 40/2023 of 7 July.

This Decree amends provisions of Decree No. 40/2023, which governs the allocation and management of revenues derived from mining and petroleum production for the benefit of local communities and provincial decentralised governance bodies. The main objective of the amendment is to clarify the rules for calculating and programming eligible projects financed through the share of mining and petroleum production taxes. The decree establishes that project planning must be based on revenue figures contained in the most recently approved State General Account and provides guidance on the treatment of unspent balances from previous fiscal years in accordance with the rules governing the execution of the State Budget and Economic and Social Plan. The decree also aims to strengthen institutional coordination and improve the management, planning, monitoring and evaluation of these revenue-sharing mechanisms by clarifying the responsibilities of the ministries responsible for planning and finance and by authorising the relevant ministers to adopt complementary regulations. In addition, it ensures continuity in the allocation of the 10% share of mining and petroleum production tax revenues earmarked for communities and provincial authorities during the 2026 fiscal year, while establishing that the amended framework will apply from the preparation of the 2027 Economic and Social Plan and State Budget.