/2011_no4_ing

THEMATIC BIBLIOGRAPHY

ISSN 2073-3828

4 February 2011

The Impact of the ICTs in the Tax Administration

INDEX

Introduction • Management and Organization • Control • Tax Processes - ICTs • Taxpayer Assistance • Technological Tools • Other Bibliography References

INTRODUCTION

In an effort to provide an ever better and highly qualified tax information service to its member countries, the Inter-American Center of Tax Administrations hereby presents the Thematic Bibliography Series. The purpose of this series is to disseminate relevant information on specific taxation issues to support the research and study work carried out by the tax administrations of the CIAT member countries.

On this occasion, the bibliography deals with “The Impact of the ICTs in the Tax Administration�. The material gathered includes studies and papers prepared by technical officials for presentation either at the general assemblies or technical conferences, essays, research scholarships and articles published in the tax administration review, among others. This edition includes supporting bibliographical references from other authors.

The main theme has been subdivided into 5 topics and the bibliographical references are organized by year under each of these topics.

In turn, they are shown in alphabetical order according to the name of the authors, along with the title of the work and number of pages.

In the case of lectures, mention is made of the meetings where they were presented.

A brief summary of the contents is included, as well as the link for downloading the electronic document.

Through this new documentary contribution, CIAT hopes to continue disseminating the bibliographical material existing in the Jorge Eduardo Corradine Library, thereby expanding the information provided for the benefit of the tax administrations.

THE IMPACT OF THE ICTs IN THE TAX ADMINISTRATION MANAGEMENT AND ORGANIZATION

2009

HERNANDEZ BATISTA, Juan. The information and communication technologies-icts at the service of the tax administration / Juan Hernández Batista. -- 22 p. -- In: 43th CIAT General Assembly, Santo Domingo, Dominican Republic, 2009.

Contents: 1. Elements to be considered to put ICTs at the disposal of the TA. 2. Internet at the service of the tax process transformation. 3. The transforming experience of the DGII; how we approach each element.

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POGGi, Eduardo. Strategic planning of the ICTs: dilemmas posed by the current environment / Eduardo Poggi. -- 26 p. -- In: 43th CIAT General Assembly, Santo Domingo, Dominican Republic, 2009.

Contents: 1.Introduction. 1.1. The role of IT in TAs. 1.2. AFIP’s experience in IT planning. 1.3. Plans and actions. 1.4. AFIP today. 2. Restrictions to planning. 2.1. The most important technology projects are longterm. 2.2. The technology available changes continuously. 2.3. Acquisition terms are not predictable. 2.4.

Human Resources are given. 2.5. It is nor possible to anticipate the entire demand. 2.6. The industry and the organizations have different interests. 2.7. The IT-business relation is conflictive. 2.8. TA have a staring role in the public administrations. 3. Planning Guidelines. 3.1. Maintain the infrastructure. 3.2. Standardize.

3.3. Data management. -3.4. Explore technological evolution and the business. 3.5. Strengthen human resources.

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SHOME, Parthasarathi. A modern vision of tax administration in the current economic and social context / Parthasarathi Shome. -- 25 p. -- In: 43th CIAT General Assembly, Santo Domingo, Dominican Republic, 2009.

Contents: 1. Introduction. 2. Information and communication technology. 2.1 Adoption of ICT systems. 2.2 Case studies - adoption of ICT systems. 2.3 Analytical capability. 2.4 Case studies – analytical capability. 3. Customer focus. 3.1 Case studies focus. 4. Management and structure. 4.1 Case studies – management and structure. 5. Tax administration in the current economic and social environment. 5.1 Changes in revenue. 5.2 Changes in operational workload. 5.3 Changes in compliance.

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ZAMBRANO, Raúl. Strategic planning of ICTs (information and communication technologies): dilemmas posed by the current environment / Raúl Zambrano. -- 21 p. -- In: 43th CIAT General Assembly, Santo Domingo, Dominican Republic, 2009.

Contents: 1. Technology strategy and organizational strategy. 1.1 Tax administration strategy.

1.2 Organizational processes and infrastructure. 1.3. Technology strategies. 1.4 ICT processes and infrastructure. -2. Challenges for ICT planning aligned with the tax administration’s strategy.

3. ICT planning: A practical analysis of the administrations of CIAT’s member countries. 4.

Current challenges.

2002

MILLER, David W. The new technologies to support management of the tax administration and to improve the treasury-taxpayer relationship / David W. Miller. -- p. 297-308. -- In: CIAT Technical Conference, Paris, France, 2002. -- In: CIAT Technical Conference, Paris, France, 2002.

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Contents: Introduction. - Some parameters of tax administration. - Current trends. - making progress. - Some practical considerations.

VICENTE TEIXEIRA, Maria Luisa. The impact of new information technologies in the tax administration / Maria Luisa Vicente Teixeira. -- p. 309-335. -- In: CIAT Technical Conference, Paris, France, 2002.

Contents: 1. Brief overview. 1.1 Main objectives. 1.2 Main technical characteristics. 2. DGITA’S mission and competency. 3. External environment. 4. Internal environment. 5. implementation.

5.1 Applications. 5.1.1 Customs’ returns. 5.1.2 Inquiries to the Taxpayer’s current account.

5.1.3 The request for debt situation certificates. 5.1.4 Request of other fiscal certificates. 5.1.5 Alteration of the fiscal domicile. 5.1.6 Inquiry into the cadastral situation. 5.2 Technological infraestructure. 5.2.2 Software.5.2.3 hardware. 5.3 Security requirements. 5.3.1 Background.

5.3.2 Objectives. 6. Benefits. 6.1 Expected benefits. 6.2 Tangible benefits. 6.2.1 Reduction of human resources dedicated to the attention of taxpayers. 6.2.2 Cost reduction with capturing tasks. 6.2.3 Costo reduction in tasks related to issue of certificates. 7. Conclusions.

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2000

VALLE EVANGELISTA, Carlos Alberto. As novas tecnologias a serviรงo da administraรงao tributรกria / Carlos Alberto Valle Evangelista. -- 27 p. -- In: CIAT/AEAT/IEF Tax Administratation Review,. No. 21 (January, 2002.

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CONTROL

2009

LETTIERI SIQUEIRA, Marcelo. Strategies and instruments for improving management in the tax administrations / Marcelo Lettieri Siqueira. -- 28 p. -- In: 43th CIAT General Assembly, Santo Domingo, Dominican Republic, 2009.

Contents: 1. Introduction. 2. Management strategies in the RFB environment. 3. Examples of specific projects. 3.1 Changes to work processes in administrative trials. 3.2 Digital federal revenues process of Brazil (e- Process). 3.3 National synchronized cadastre (CADSINC). 3.4 Public digital accounting system (SPED). 3.5 Electronic invoicing (NF-e). 3.6 Virtual taxpayer service center (e-CAC).

MONTร S, Germania. New technologies to improve control capacity / Germania Montรกs. -- 5 p.

-- In: CIAT Technical Conference. Naples, Italy, 2009.

Contents: Executive summary.

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SHAIK, Intikhab. The promotion of massive control activities (filing and payment) / Intikhab Shaik. -- 19 p. -- In: 43th CIAT General Assembly, Santo Domingo, Dominican Republic, 2009.

Contents: 1. Introduction. 2. Control activities. 2.1. Electronic filing. 2.2 Online submission off-ramps. 2.3 Automatic tax processor (ATP). 2.4 Pre-population of returns. 2.5 Tax calculators. 2.6 Employer filing season. 2.7 Tiered service centre. 2.8 Offline system for bulk capture. 2.9 Scanning of documents and digitization. 2.10 Threshold amounts for submissions. 2.11 Third party data. 2.12 Online password reset. 2.13 Different filing seasons. 2.14 Dynamic forms. 2.15 Risk engines. 2.16 Issuing of tickets to acknowledge attempt to comply. 2.17 Knowledge base for agents. 2.18 Assisted front office. 2.19 Effective financial system in support of payments. 3. Design considerations for setting a foundation for controls. 3.1. Application integration. 3.2 Pervasive technology architecture.

3.3. Robust information security management as a culture. 3.4 Managing information as an asset. 4. Administrative structure. 5. Legal framework. 6. Challenges.

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VELARDE DELLEPIANE, Manuel. The promotion of massive control activities (filing and payment) / Manuel Velarde Dellepiane. -- 21 p. -- In: 43th CIAT General Assembly, Santo Domingo, Dominican Republic, 2009.

Contents: 1. Background. 2. Improvements to tax return filing and payment process.

2.1. Telematic tax return program (PDT). 2.2. Easy payment system. 2.3. What’s forthcoming. 2.3.1. Virtual SUNAT simplified return. 2.3.2. Online tax return and payment from banks. 3. Quality information management process. 3.1. New approaches in data quality control. 3.2. New approaches in data quality control. 4. Virtual control center.

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WIJERS, Han. New technologies to improve control capacity / Han Wijers. -- 21 p. -- In: CIAT Technical Conference. Naples, Italy, 2009.

Contents: 1. Introduction. 2. Compliance strategy: A short introduction. 3. Influencing taxpayer behaviour. 4. Making balanced choices: An introduction. 5. Steps towards a well balanced choice. 6. Developments. 7. Objectives. 8. Final remarks.

1996

GUADALUPE MENDIZÁBAL, César A. The promotion of efficiency and effectiveness of the tax administration through the incorporation of new technologies. Application of performance standards / César A. Guadalupe Mendizábal. -- p. 21-27. -- In: 30th CIAT General Assembly, Santo Domingo, Dominican Republic, 1996.

Contents: A diagnosis of the use of information technology in tax administration. Thesis on the relation between information technology and the efficiency and effectiveness in tax administrations.

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TAX PROCESSES –ICTS

2009

2005

VILLEDA, Rudy. Technological tools in the f nancial and budget management, for timely and effective accountability / Rudy V illeda. -- 21 p. -- In: 43th CIAT General Assembly, Santo Domingo, Dominican Republic, 2009.

Contents: I. Importance of f nancial and budget management for accountability . II. Elements comprising accountability and information technologies for budget and f nancial management. 2.1 Some technical specif cations of management.2.2 Accountability for budget and f nancial management. 2.3 Basic attributes of a tax administration that is accountable for its management. 2.4 Transparency and advertising. III. Technological tools. IV. The case of Guatemala. 4.1 Results based program budgeting. 4.2 Accountability. 4.3 Technological tools for f nancial and budget management of the government of Guatemala. V. Financial and budget management in the Tax Superintendence Administration. 5.1 Legal basis. 5.2 Annual operating and strategic planning. 5.3 Formulation of the annual income and expense budget.

5.4 Accountability. 5.5 Technological tools for the f nancial and budget management in the tax administration superintendence.

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SÁNCHEZ PÉREZ, Esperanza. Information technology applied to tax processes/ Esperanza Sánchez Pérez, Blanca Deicy Zamora Restrepo, Abelardo Quintero Rendón. -- p. 31 1-326.

-- In: CIAT Technical Conference, Cartagena, Colombia, 2005.

Contents: MUISCA: The Colombian strategy. Three strategic principles: DIAN’ s integrality.

Achieving excellence of operations. Re-orienting entity towards service. Consolidating legitimacy and autonomy. Contributing to the country’ s competitiveness. DIAN’s wholeness.

Organization and methods. Mission.- Support. Technical support. Viability and transcendence of the DIAN. Achievements to date: Strategic achievements of the model. Operational achievements of the project and the system. Future services.

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2004

GUTIÉRREZ GONZÁLEZ, Nelson Antonio. The use of internet to reduce compliance and administrative costs / Nelson Antonio Gutiérrez González. -- p. 261-290. -- In: CIAT Technical Conference, Amsterdam, the Netherlands, 2004 Contents: Possibilities of application of Web technology to tax administration processes. The main cost factors. Analysis of processes and their cost factors: Receipt of returns process. -Tax collection process. -Process of authorization and gradual delivery of invoices. -Information report on third-party transactions.- Clearance certificates or tax regularization certificates.

-Use of information. Inquiries. -Optimization of processes with the aid of the Web technology and control of the cost factors: Key factors for the optimization of processes and reduction of administrative and compliance costs. -Services through the Internet portal. -The importance of the taxpayer file and the electronic identification in the Web strategy. -The case of returns filing and payment through Internet.

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TORO RIVERA, Juan. The use of Internet to reduce compliance and administrative costs / Juan Toro Rivera. -- p. 229-260. -- In: CIAT Technical Conference, Amsterdam, the Netherlands, 2004.

Contents: e-Government solutions of the Internal Revenue Service (SII): Internet as a strategic option of SII. -Most important e-Government solutions in the SII. Measurement of the impact of internet in reducing administrative and compliance costs in the case of operation income: Process description. - Administrative costs reduction estimates. -Compliance costs reduction estimates. -Electronic invoice, Fees receipt and beginning of activities through internet: impact on cost reduction: Electronic invoice. -The electronic fees receipt and independent professionals beginning activities.

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2003

BASTA GHETTI, Javier. Possibilities for reducing operational costs through the use of new information and communication technologies / Javier Basta Ghetti. -- p. 261-277. -- In: 37th CIAT General Assembly, Riviera Maya Cancun, Mexico, 2003.

Contents: 1. Introduction. 2. The Bolivian tax administration and the NICTs. 3. Repercussions of the NICTs at the NTS. 3.1 Computerization. 3.2 Taxpayer service. 3.3 Collection. 3.4 Examination. 3.5 Human resources. 3.6 Administration. 3.7 Conclusions.

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NEVES COSTA, Ant贸nio. The filing of tax returns via internet and the automatic payment / Ant贸nio Neves Costa. -- p. 280-290. -- In: 37th CIAT General Assembly, Riviera Maya Cancun, Mexico, 2003.

Contents: Presentation of the projects: on-line tax services, via Internet: Objectives to be achieved within medium term. The payment of taxes through the Multibank network and home banking service: Objectives to be achieved within medium term. Costs evaluation of benefits.

Filing returns via Internet: Income generated on-line.

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TAXPAYER ASSISTANCE

2009

DIAZ SAAVEDRA, Néstor. Taxpayer service enhancement / Néstor Díaz Saavedra. -- 19 p.

-- In: 43th CIAT General Assembly, Santo Domingo, Dominican Republic, 2009.

Contents: 1. Modernization of DIAN. 2. Our management model. 3. Achievements and results in service enchancement. 3.1. Customer service management area. 3.2 Service channels.

3.2.1 Virtual service channel. 3.2.2 Call center. 3.2.3 Presence channel. 3.3 Automated and simplified processes, services and procedures. 3.4 Publication of diligences. 3.5 Training, formation and learning of incumbent officers. 3.6 Education, formative and update actions targeted at customers and the public at large. 3.7 Tax culture. 4. Customer service’s characteristics. 5. Service measurements. 6. Service recognitions.

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ESCOBAR CALDERON, Ricardo. The promotion of taxpayer services / Ricardo Escobar Calderón. -- 15 p. -- In: 43th CIAT General Assembly, Santo Domingo, Dominican Republic, 2009.

Contents: 1. Introduction. 2. SII’s new strategic approach. 3. Projects to enhance taxpayer services provided by SII. 3.1 Civic-tax education. 3.2 Tax portal MIPYME. 3.3 Assistance platform in offices. 3.4 Virtual office www.sii.cl and creation of “MI SII”. 4. Final comments.

2005

GUELBENZU ROBLES, Marta. The information and communication technologies and taxpayer assistance / Marta Guelbenzu Robles. -- p. 367-398. -- In: CIAT Technical Conference.

Cartagena, Colombia, 2005.

Contents: 1. Introduction. 2. The ICTs and the citizens and businesses. 3. The ICTs and the alliances. 4. The ICTs and the procedures. 5. The ICTs and the information. 6. The ICTs and the public employees. 7. Conclusions.

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Toro Rivera, Juan. The services/ Juan Toro Rivera. -- p.399-418. -- In: CIAT Technical Conference. Cartagena, Colombia, 2005.

Contents: 1. Introduction. 2. The Internal Revenue Service. 3. How has the Institution worked toward achieving its objectives?. 4. Description of electronic services and the SII virtual office.

5. Technology at the service of voluntary tax compliance. 6. Technology at the service of taxpayers’ attention. 7. Technology at the service of transparency. 8. Personalization of services.

9. Technology at the service of economic development and the country’s modernization. 10.

Cost benefits relationship. 11. Conclusions.

2003

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HASHIMURA, Michiaki. The collection function (filing and payment) through Internet / Michiaki Hashimura. -- p. 41-54. -- In: 37th CIAT General Assembly, Riviera Maya Cancun, Mexico, 2003.

Contents: I. Filing of returns through Internet. I.1 Background. I.2 Basic procedures for filing the return via internet. I.3 Security and privacy. II. Payment of taxes through Internet. II.1 Payment with application by the banks (electronic funds transfer). II. 2 Payment/registration with the SRF’s application in internet (payment /registration environment). II.3 Security and privacy. II.4 Return with payment/registration of installments via internet (individual income tax – 2003).

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TORO RIVERA, Juan. The taxpayer assistance and information function over the internet (information, communication and interaction with citizens) / Juan Toro Rivera. --- 15-26 p. -- In: 37th CIAT General Assembly, Riviera Maya Cancun, Mexico, 2003.

Contents: 1. Introduction. 2. Mission and objectives of SII. 3. Technological option: Internet.

4. Scope and services. 5. Technological features. 6. Evaluation of services. Mechanisms and results. 7. Conclusions.

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Zﾃ堙選GA CAMBRONERO, Maribel. The taxpayer assistance and information function through internet. (information, communication and interaction with citizens) / Maribel Zﾃｺﾃｱiga Cambronero.

-- p. 27-39. -- In: 37th CIAT General Assembly, Riviera Maya Cancun, Mexico, 2003.

Contents: 1. Introduction. 2. Change of the planning model and the publication of the objectives.

3. Information to taxpayers as a means for voluntary compliance. 4. Facilitate compliance with obligations. 5. Taxpayers access to their Information through the Internet. 6. Tax culture.

2001

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BECERRA, Pedro Luiz. Personalized services. Electronic filing of returns and payment / Pedro Luiz Becerra. -- p. 119-133. -- In: CIAT Technical Conference, Seville, Spain, 2001.

Contents: 1. Introduction. 2. The Federal Revenue Secretariat and the Internet. 3. Tax returns.

4. Models of individual corrective annual tax returns. 4.1 Complete tax return. 4.2 Simplified tax return (simplified discount option). 4.3 Simplified on line tax return. 4.4 Revenuephone.

4.5 Telephone tax return filing by exonerated citizens. 4.6 Simplified individual income tax return filed by telephone. 5. Forms of paying federal taxes and contributions. 5.1Checking account debit for partial tax payments. 5.2 Electronic transfer of funds. 5.3 Electronic transfer of funds through SISCOMEX- foreign trade integrated system. 5.4 Payment environment on the Internet. 6. Replies to E-mail messages. 6.1 Semi-automatic system of e-mail replies.

6.2 Automatic system of electronic mail reply - e-mail. 6.3 Service statistics. 6.4 E-mail replay tables. 7. Strategies for promoting the utilization of electronic means.

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SCHUTZ GARCIA, Benjamín. Personalized services: Electronic filing of returns and payment / Benjamín Schutz García. -- p. 135-160. -- In: CIAT Technical Conference, Seville, Spain, 2001.

Contents: 1. Internet as main strategy. 2. Advantages. 3. Services provided. 3.1 Taxpayers’ registration. 3.2 Periodical returns. 4. Website evolution process. 5. Content and electronic interface design. 6. Security. 6.1 User security. 6.2. Technological support. 7. Associated organizational structure. 8. Income operation

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TECHNOLOGICAL TOOLS

2009

ESCOBAR CALDERON, Ricardo. The use of intranets by tax administrations / Ricardo Escobar Calderón. -- 28 p. -- In: CIAT Technical Conference. Naples, Italy, 2009.

Contents: 1. General context. 2. The intranet in the SII. 2.1 Historic background. 2.2 Intranet applications of the SII. 2.2.1. Scope. 2.2.2. Role of the intranet. 2.2.3. Organization. 2.2.4.

Character. 2.3. General design and construction guidelines. 2.3.1. Description. 2.3.2.

Security and reliability. 2.3.3. A reliable means. 2.4 Access to Content of information.

2.4.1. Responsibility for the administration. 2.4.2. Conditions for information access. 2.4.3.

Determination of limits or restrictions. 2.5 Concrete results. 2.5.1- Impacts and benefits from their use. 2.5.2- Contribution to the business. 2.5.3. Means of communication par excellence inside the SII. 2.5.4. Basic tool to support change processes. 3. Conclusions.

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2008

FRANCO CHARRY, Oscar. The use of technology: Information systems and databases / Oscar Franco Charry. -- 25 p. -- In: CIAT Technical Conference, Johannesburg, South Africa, 2008.

Contents: I. Scope of DIAN. II. Fiscal risk management at DIAN. III. Proper technology supports risk management strategies. IV. Risk management strategy consistency.

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MARTINO, Enrico. The use of technology: information systems and databases / Enrico Martino. -- 14 p. -- In: CIAT Technical Conference, Johannesburg, South Africa, 2008.

Contents: 1. Introduction. 2. What is risk analysis?. 2.1. Notion of risk analysis. 2.2. Areas of application. 2.3. Methodology and supporting technological tools. 3. The experience of the Italian Tax Administration. 3.1. The Revenue Agency. 3.2. The Customs Agency.

2005

GUTIÉRREZ GONZÁLEZ, Nelson Antonio. Information systems as the basis of tax administration’s core processes / Nelson Antonio Gutiérrez González. -- p. 381-407. -- In: 39th CIAT General Assembly, Buenos Aires, Argentina, 2005.

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Contents: 1. Architecture. 2. System Components. 2.1. Basic Components. 2.2. Control Components. 2.3. Strategic Components. 3. Conclusions.

2003

CABALLERO VERDEJO, Nora. The use of internet by the tax administration / Nora Caballero Verdejo. -- p. 3-14. -- In: 37th CIAT General Assembly, Riviera Maya Cancun, Mexico, 2003.

Contents: Changes in juridical issues. Development of applications. Information flow and process optimization. Technological infrastructure. Security Layout. Spreading information.

Tax card. Infrastructure. Banks. Annual tax return. Advance electronic signature.

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OTHER BIBLIOGRAPHY REFERENCES ARMAS, María Eugenia; Las nuevas tecnologías en las administraciones tributarias [On-line] / María Elena Armas A., Miriam I. Colmenares de Eizaga. -In: Revista Electrónica de Estudios Telemáticos, Vol. 6, No.3, 2007. -- V enezuela: Universidad Rafael Belloso Chacín, 2007.

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DELGADO, Ana María. The Spanish Tax Administration and the Internet [On-line] /Ana Maria Delgado, Rafael Oliver. -- 10 p. -- In: SCRIPT-ed (Volume 3, Issue 4, June 2006).

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ESTÉVEZ, Alejandro M. La administración tributaria frente al cambio tecnológico [On-line] / Alejandro M. Estévez (comp.), Susana C. Esper, Flavio Riverti y Pedro I. Velasco. -- p. 5-25.

-- In: Cuadernos del Instituto AFIP, C8, 2009.

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ESPER, Susana. Factores subjetivos incidentes en la institucionalización de la e-taxation [On-line] / Susana Esper. p. 27-49. -- In: Cuadernos del Instituto AFIP, C8, 2009.

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JENKINS, Glenn P. Information technology and innovation in tax administration [On line] / Glenn P. Jenkins. -- p. 1-14.

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RIOS GRANADOS, Gabriela. Innovación tecnológica en la gestión tributaria: un estudio comparado: España y México [On-line] / Gabriela Ríos Granados. – p.101 1-1035. -- In: Boletín Mexicano de Derecho Comparado, Nueva Serie, año XXXVI, Núm. 108, septiembrediciembre de 2003.

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RIVERTI, Flavio. Gobierno electrónico y la administración tributaria: génesis del fenómeno, situación presente y posibilidades futuras [On-line] / Flavio Riverti. p. 51-89. -- In: Cuadernos del Instituto AFIP, C8, 2009.

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ROVIRA FERRER, Irene. Los deberes de información y asistencia de la administración tributaria: análisis jurídico y estudio del impacto de las tecnologías de la información y la comunicación [On-line] / Irene Rovira Ferrer . -- España: Universitat Oberta de Catalunya, 2010. -- 520 p. -- (Tesis Doctoral).

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VELASCO, Pedro I. Gobierno electrónico y ciudadanía f scal. Un enfoque desde la experiencia internacional [On-line] / Pedro I. Velasco. p. 91-118. -- In: Cuadernos del Instituto AFIP, C8, 2009.

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VERGARA MONCADA, Raúl J. Uso de las TIC en Website la SUNAT y Aduanas [On-line] / Raúl J. Vergara Moncada. 12 p. (2009). -- In: Revista Quipukamayoc de la UNMSM. Facultad de Ciencias Contables, Perú (Vol. 16, Nº 31, 2009).

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Inter-American Center of Tax Administrtions P.O. Box 0834-02129 Panama, Republic of Panama Telephones: (507) 269-1270 265-2766 Fax: (507) 264-4926