/y2011n23

ISSN 1684-9833 • Year 1 / No.23 /February 18, 2011

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The Executive Secretariat Informs Seminar on Invoicing In The Tax Administrations The importance of controlling invoicing in the tax administration and the experiences of the countries of the region in implementing various invoicing systems, including fiscal equipment and electronic invoicing were the topics covered at the “Invoicing Control Systems and Electronic Invoicing in the Tax Administrations” Seminar held for two days in Panama.

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The Executive Secretariat Informs Seminar on Invoicing In The Tax Administrations Successfully completed the third and final meeting of the Working Group of Tax Expenditure Measurement International organizations meet in Washington, D.C., to coordinate actions The Tax Administrations Inform Guatemala -Successful acceptance of electronic filing of VAT forms

The event was inaugurated by Mr. Márcio Verdi, Executive Secretary of the Inter-American Center of Tax Administrations (CIAT), Luis E. Cucalón, General Director of Revenues of Panama and Oscar Vásquez, CAPTAC-RD tax specialist.

Representatives from the tax administrations of Central America and the Dominican Republic, as well as speakers from the Secretariat of Revenues of Brazil, the Internal Revenue Service of Ecuador and the Tax Administration Service of Mexico participated in this seminar.

The seminar was organized by the Regional Technical Assistance Center of Central America, Panama and the Dominican Republic (CAPTAC-RD) and the Inter-American Center of Tax Administrations (CIAT), with the collaboration of the General Directorate of Revenues of Panama. Panama is about to adopt the fiscal equipment as main means of invoicing, for the purpose of strengthening the control of invoicing and promoting tax evasion reduction.

Paraguay –Tax Administration of Paraguay closed 5 construction material warehouses Peru - SUNAT approves schedule for filing 2010 annual return on transactions with third parties Peru - SUNAT increases amount of goods that may be imported without paying tariffs Training Interview New in the Web!...

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In the picture from left to right: Mr. Oscar Vázquez, CAPTAC-DR Tax Specialist; Ms. Marisel Della Togna, Deputy General Director of Revenue of MEF; Mr. Luis Cucalón, Director General of Revenue of MEF; Mr. Márcio F. Verdi, CIAT Executive Secretary; Mr. Socorro Velázquez, CIAT International Assistance and Cooperation Director; Mr. Raúl Zambrano, CIAT Technical Assistance Manager and Mr. Roberto Cartagenova, Head of Tax Services Programming of Ecuador.

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Successfully completed the third and final meeting of the Working Group of Tax Expenditure Measurement CIAT is a public international organization which groups the tax administrations of 38 countries, (29 Amarican countries, 6 European countries, 2 African countries and one Asian country), for the purpose of providing an integral service for the modernization of those administrations, by promoting their evolution, social acceptance and consolidation through the exchange of knowledge, experiences and the rendering of specialized technical assistance.

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The Third Meeting of the Working Group on the Measurement of Tax Expenditure was successfully concluded. It was held at the headquarters of the Inter-American Center of Tax Administrations (CIAT) on January 31, through February 2, 2011.

The participants were: Filipe Nogueira da Gama from the Secretariat of Federal Revenues (RFB) of Brazil, Ximena Amoroso and Mauro Andino from the Internal Revenue Service (SRI) of Ecuador, Joaquín Iglesias de Ussel y Ordis from the State Agency of Tax Administration (AEAT) of Spain, Hugo Roldan from the Superintendency of Tax Administration (SAT) and Jorge Lecumberri Lopez from the Tax Administration Service (SAT) of Mexico. The CIAT Executive Secretariat representatives were: the Director of Studies and Training, María Raquel Ayala Doval and the Tax Studies and Research Manager, Miguel Eduardo Pecho Trigueros, as well as the Heads of the Spanish and French Missions, Luis Cremades and Isabelle Gaetan, respectively.

The issues considered at the meeting were: the conceptual framework of the draft CIAT Tax Expenditure (TE) Manual and the chapters on “international practice”, “best practices”, “The correct identification of tax expenditures”, “Conventions proposed by the Working Group for the Measurement of the Tax Expenditure” and “Facilitating the cost-benefit evaluations” of said manual.

Contact us: CIAT Executive Secretariat / e-CIAT Newsletter P.O. Box 0834-02129 Panama, Republic of Panama.

Phone (507) 265-2766 / 265-5994 Fax: (507) 264-4926 E mail:ciat@ciat.org Web Site: http://www.ciat.org

Working Group on the Measurement of Tax Expenditure

International organizations meet in Washington, D.C., to coordinate actions A meeting of representatives of different international organizations involved in the sphere of taxation, headed by the World Bank and CIAT, was held on January 24 and 25 at the World Bank headquarters, in Washington, D.C. The purpose of this gathering was to discuss a common strategy for providing coordinated assistance to the Latin American countries, by rationalizing the resources intended for cooperation and achieving synergies.

Representatives of the World Bank Group (WBG), InterAmerican Center of Tax Administrations (CIAT), International Monetary Fund (IMF), Organization for Economic Cooperation and Development (OECD), Inter-American Development Bank (IDB), International Tax Dialogue (ITD), International Tax Convention (ITC), German Society for

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International Cooperation (GIZ), Office of Technical Assistance of the U.S. Treasury Department (OTA-Treasury), U.S. Agency for International Development (USAID), and the Ibero-American and International Foundation for Public Administration (Eurosocial) considered ways for improving information exchange and coordinating technical assistance activities in the areas of tax policy and administration for the benefit of the Latin American countries.

During these two days, the participating organizations examined their different business models as well as the modalities for providing tax technical assistance, with a view to arriving at greater efficiency and effectiveness in their operations. Also, three discussion panels were organized.

These were focused on the analysis of the following issues: identification of possible overlapping and duplications in technical assistance programs and measures to be adopted for arriving at a better coordination and division of the work, based on the comparative advantages of the different organizations providing these services; alignment of the agendas of the different institutions with the priorities and requests for assistance from the countries; and exploration of possible mechanisms for improved coordination of operations in the preparatory stages as well as on the field.

There was clear consensus on the main aspects that should serve as basis of coordinated action.

These would fundamentally be the following: the need to eliminate the repetition of efforts by complementing the different models in the light of the comparative advantages of each institution; the need to undertake progressive joint actions, beginning with the information about the activities that each organization is carrying out; promoting the exchange of best practices and successful experiences in technical assistance programs involving taxation; establishing simple coordination mechanisms thereby avoiding complicated bureaucratic structures that may result in significant costs and always having as fundamental reference the collaboration and coordination efforts at the country level.

The Tax Administrations Inform Guatemala -Successful acceptance of electronic filing of VAT forms By means of a Directory Agreement, SAT obliged IT taxpayers claiming credit, equal or greater than five thousand Quetzales for VAT paid on the acquisition of goods or services for personal or family use, to file the “VAT Form” electronically, for which purpose a portal was established in Internet.

Upon expiration of the established term (January 14) 207,121 forms had been electronically received, thereby exceeding expectations, since 25% of the persons with claims below the amount indicated, also took advantage of this facility.

Manfredo Chocano Correspondent

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Paraguay –Tax Administration of Paraguay closed 5 construction material warehouses The Ministry of Finance of Paraguay, through the Jeroviaha Unit, proceeded to close 5 construction material warehouses and took over another one for not issuing sales vouchers. These operations are part of the examination work being carried out by the State Undersecretariat of Taxation to combat informality, corruption, impunity and seeking to ensure transparency of the national economy.

The businesses whose activities were suspended are located in the cities of Itagua, Limpio, Coronel Oviedo, Luque and Hernandarias, Department of Alto Paraná.

Elizabeth Fernandez de Corrales Correspondent

Peru - SUNAT approves schedule for filing 2010 annual return on transactions with third parties Those taxpayers who last year registered internal sales or acquired goods for an amount exceeding S/. 270,000 (75 UIT´s) must file the Annual Return on Transactions with Third Parties (ARTT) for 2010 within the anticipated deadline, as provided in Superintendency Resolution N° 016 / 2011, published in the official gazette.

Patricia Jiménez Mayor Correspondent

Peru - SUNAT increases amount of goods that may be imported without paying tariffs Starting on February 1st, individuals and businesses may import goods for a maximum amount of US$200 without paying the corresponding tariffs and without taking into account the weight of the goods, according to the new special customs regime involving Speedy Deliveries (EER), also known as “Courier”.

This measure, which endeavors to promote the purchase of lower cost goods abroad, is in keeping with the Free Trade Agreement (FTA) between Peru and the United States.

Patricia Jimenéz Mayor Correspondent

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Training Register now for the Customs Course, 1st ed.

CIAT invites all officials of the tax administrations and the public in general to participate in the Customs Course, 1st ed.

The Customs Course begins on March 21, 2011, and its objective is to disseminate the customs principles and standards, in addition to providing and assessing the main customs techniques.

To participate, you must fill out the registration form and send it to capacitacion@ciat.org Esta direcci贸n electr贸nica esta protegida contra spam bots. Necesita activar JavaScript para visualizarla.

Register now for the Management Course, 3rd ed.

Officials from the tax administration and the public in general are invited to participate in the Management Course, 3rd ed.

The Management course begins on April 11, 2011 and registrations are now open. The objective of the course is to develop competencies and skills to act strategically and make decisions in the changing world of Taxation which affect Tax Administration management.

To participate, you must fill out the registration form and send it to capacitacion@ciat.org Esta direcci贸n electr贸nica esta protegida contra spam bots. Necesita activar JavaScript para visualizarla .

Interview Ing. Gustavo Manrique International Environmental Summit Interview by CNN in Spanish, to Mr. Gustavo Manrique, Ecuadorian professional and President of Soluciones Ambientales Totales-SAMBITO (Total Environmental Solutions) in relation to the International Environmental Summit to be held in Guayaquil, Ecuador on March 14-17, 2011.

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Spain - 2011 General Tax Control Plan Ministry of Economy and Finance Resolution of February 2, 2011 was published in the State’s Official Gazette of February 7, 2011. The latter resolution provides for the approval of the General Guidelines of the 2011 General Tax Control Plan.

Said Plan involves planning of preventive or ex-ante and strict control actions, whether general or very specific verification and investigation actions, within the strategic framework of the 2005 Tax Fraud Prevention Plan, updated in 2008, and the 2011 Integral Plan for the Prevention and Correction of Tax, Labor and Social Security Fraud.

Said Plan covers three main areas: • • •

Verification and investigation of tax fraud.

Control of fraud in the collection phase.

Control of fraud in relation to assigned taxes.

Events Econometric Estimation of Frontier Functions and Economic Efficiency March 22 and 23, 2011 Madrid, Spain

This course will present the methodology of econometric estimation of economic efficiency. We will examine the stochastic frontier model as an econometric extension of the classical microeconomic theory of production and cost at the individual producer level. Basic models for production cost and ‘distance’ will be examined. We will examine major extensions of the models to provide scope for cross firm heterogeneity (such as heteroscedasticity) as well as unobserved heterogeneity captured by the stochastic specification of the model.

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Other documents Assessing the tax performance of developing countries von Haldenwang, Christian / Maksym Ivanyna (2010) Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this category.

This paper presents an approach to assess the performance of developing countries’ tax systems based on aggregated data and country-specific information. Instead of defining general across-the-board criteria, the approach accounts for different development levels and other influencing factors, such as non-tax revenue and governance.

Tax Evasion Resulting from Different Invoicing Schemes

Sara Barajas, Raymundo Campos, Horacio Sobarzo y AndrĂŠs Zamudio 2011 Study of tax evasion originating from the use of tax vouchers, intended to combat such evasion in Mexico, including the most recent reforms approved in 2010 and entering into force as of January 2011.

Shows an estimate of probable magnitude of such evasion generally known as evasion originating from invoicing practices.

Our Documents Bibliographic News January, 2011

This document provides for reference purposes, the most recent documents produced by CIAT and other editorials in the month of January; either articles or other periodic publications, research works and studies of interest.