and on guarantees against abuse of human rights and labour standards throughout the operation cycle of the extractive industries. Such legislation and policies should mandate the establishment or legal empowerment of existing institutions to monitor and ensure compliance with fiscal or other transparency initiatives, and provide them with the necessary authority and resources to enforce compliance. Such legislation on applicable standards should further ensure the application of human rights and relevant safety and environmental standards for protecting individuals and communities involved in and dependent on artisanal mining with particular attention to the rights of children, women, indigenous populations/communities, people with disabilities, migrant workers and other vulnerable groups. Measures should be put in place to combat corruption linked to Government entities in charge of ensuring the implementation of the relevant laws. States should adopt legislation and put in place measures particularly on restriction of extraction in conflict-affected areas and criminal liability for involvement of companies in human rights abuses in conflict situations. 46. In terms of Article 21 of the African Charter, the duty to protect entails that the State adopts comprehensive and beneficial fiscal legislation covering the revenue regime by which extractive industries are bound including license fees, profits taxes, royalties, dividends, bonuses, customs duties and capital gains tax.22 Such legislation should impose legal obligations on companies in extractive industries to declare profits derived from their operations and reporting obligations on compliance with all applicable tax obligations, and in this regard should provide for the way in which as well as the frequency with which such declarations should be made. Such legislation should also provide for rules and inspection/investigation avenues that ensure strict application of tax breaks and duty free privileges and address the exploitation of any lacuna that exist in the monetary regulatory regimes including the tax breaks and duty free privileges. Apart from tax and incentives regimes, such legislation regulating the fiscal framework should also take account of fiscal transparency of the whole processes of management of extractive concessions, for instance in cases of joint-ventures. In addition, States should develop and implement robust and efficient tax collection systems in order to address the challenge of illicit financial flow. State Reporting Guidelines and Principles  | 33