/y2011n25

ISSN 1684-9833 • Year 1 / No.25 /March 18, 2011

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The Executive Secretariat Informs Preparations underway in Ecuador for the 45th CIAT General Assembly The Internal Revenue Service (SRI) of Ecuador is working in coordination with the Executive Secretariat for the holding of the 45th CIAT General Assembly in Quito, Ecuador on April 4-7, 2011.

We invite you to CIATalk, the new space provided by CIAT. Read the posts, give your opinion and actively participate.

The Executive Secretariat Informs Preparations underway in Ecuador for the 45th CIAT General Assembly Interviews Provisional list of applicants for participating in the Research Scholarship Contest The Tax Administrations Inform Colombia - Debtors may benefit with 50% discounts in interest and sanctions

Progress in relation to the organization of the assembly, may be consulted by all the participants and others interested, through the Web page especially prepared by the Organizing Committee.

The main theme for this year ’s General Assembly is: ¨Tax Morale as Determining Factor in Improving the Effectiveness of the Tax Administration ¨, to be developed on the basis of three fundamental aspects: •

Definition, scope and objectives of the tax morale concept.

Costa Rica - The importance of certainty

•

Tax morale and the taxpayer ’s behavior.

Dominican Republic - DGII of the Dominican Republic to create a registry for encouraging best practices among accountants and tax counselors

•

Tax morale as determining factor in promoting voluntary compliance.

Honduras - Anti-fraud Unit discovers fraud of over 40 million Lempiras Honduras -IMF begins compliance review in relation to Stand by agreement Paraguay - SET reports that the Ministry of Finance transferred to MEC all of the awards of the 2010 campaign for demanding vouchers United States - IRS issues information on 2011 offshore voluntary disclosure Initiative in eght foreign languages pendiente Training New in the Web!...

Other documents!...

Really!...

Participants will be able to share experiences in taxation, as well as to establish contacts with colleagues from other regions through this new opportunity afforded by CIAT and the Internal Revenue Service of Ecuador.

Interviews

Topic: Tax morale as determining factor in improving the effectiveness of the tax administration Quito, Ecuador 4 to 7 April 2011 Interviews of Messrs. Pablo Ferreri, CIAT President and General Director of the General Directorate of Taxation of Uruguay and Economist Carlos Marx Carrasco, CIAT Councilor and General Director of the Internal Revenue Service of Ecuador, in relation to the 45th CIAT General Assembly to be held in Quito, Ecuador on April 4-7, 2011.

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Provisional list of applicants for participating in the Research Scholarship Contest 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.

Executive Council Executive Secretariat The e-CIAT Newsletter is published and distributed electronically biweekly.

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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

Approval has been given to the provisional list of applicants accepted for participating in the contest of the tax policy or administration in the Latin American sphere research scholarship, announced through Resolution of January 3, 2011.

The Tax Administrations Inform Colombia - Debtors may benefit with 50% discounts in interest and sanctions Citizens with tax, customs and exchange debts with the National Directorate of Taxes and Customs - DIAN and which are prior to the 2008 period, may bring them up to date by taking advantage of the benefits provided by Law 1430 of 2010.

The benefits consist of paying 100% of the pending obligation and 50% of the sanctions and interest. Payment should be made in official payment receipts 490 (taxes) and 690 (customs), by processing a payment receipt for each obligation.

Source: Communication Office Patricia Parada Castro Head Communication Office, DIAN Lydia Chaparro Manosalva Correspondent

Costa Rica - The importance of certainty Aware of the importance of legal certainty for the taxpayers, two resolutions have been issued: One eliminating the procedural instance of review of the determining act, to proceed as soon as possible to a different review stage at the Tax Administration and accelerate the time in which the company may have the certainty as to whether its position prevails in a claim or not. The second is the restoration of the “institutional criterion”, in order that all acts of the various instances of the Tax Administration may be the same and not depend on the area of the country or the official in charge of the case.

These criteria will be published once every three months, as a minimum, and arise from the situations that are considered day to day, by means of responses to taxpayer inquiries.

This Directorate is aware of the importance for national and foreign investments of the certainty regarding the Administration’s position prior to undertaking an investment and therefore, the institutional criterion constitutes a guarantee of transparency and certainty.

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It may be that not all criteria are shared by the taxpayers. Thus, there are review instances, within the framework of specific assessment procedures and the rights and guarantees available, but an institutional policy for setting criteria is common to a Tax Administration originating from a democratic rule of law, which is desirable for investment and positive for the objectives of a Tax Administration that is at the forefront.

Francisco Villalobos General Director of Taxation Maribel Zuñiga Correspondent

Dominican Republic - DGII of the Dominican Republic to create a registry for encouraging best practices among accountants and tax counselors The General Directorate of Internal Taxes (DGII) and the Institute of Certified Public Accountants of the Dominican Republic (ICPARD) signed an interinstitutional collaboration agreement that will promote the organization, training and best practices of accounting and tax counseling professionals.

The agreement was signed by Germania Montás Yapur, Deputy General Director of Internal Taxes, in her capacity of Acting General Director and by Andrés Jorge Billini Acosta, president of ICPARD at a ceremony held at the Tax Administration office.

Source: DGII Dominican Republic- Web - Site Nieves Vargas Correspondent

Honduras - Anti-fraud Unit discovers fraud of over 40 million Lempiras Last February 24, the Executive Directorate of Revenues (DEI) initiated a tax and customs examination in the country’s insular area, following several denunciations before the Anti-fraud Unit by citizens from the island of Roatan.

The denunciations stated that several restaurants and two jewelry stores were incurring in fraud involving several million Lempiras, by not collecting the Sales Tax applicable to the sale of goods and services to foreign purchasers.

Grace de La Paz Saravia Correspondent

Honduras -IMF begins compliance review in relation to Stand by agreement An IMF technical team visited the country from February 28 through March 11, to carry out the first performance review of the program approved by the executive board.

The technical mission undertook the first performance review of the program approved by the IMF’s executive board on October 1st, 2010.

Grace de La Paz Saravia Corresponden

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Paraguay - SET reports that the Ministry of Finance transferred to MEC all of the awards of the 2010 campaign for demanding vouchers The Ministry of Finance of Paraguay transferred to the Ministry of Education and Culture, last February 22, the amount of 3.5 billion Guaranies (approximately 780,000 dollars), corresponding to the awards for the schools that won the 2010 edition of the tax campaign: Demand, Gather and Win. The resources for paying the schools have been fully transferred to the Ministry of Education which will present the awards, according to its administrative provisions.

Elizabeth FernĂĄndez de Corrales Correspondent

United States - IRS issues information on 2011 offshore voluntary disclosure Initiative in eght foreign languages pendiente The IRS announced that it has made available information in eight foreign languages about the 2011 Offshore Voluntary Disclosure Initiative (OVDI) for those taxpayers with undisclosed offshore accounts. The agency took this step to reach taxpayers whose primary language may not be English.

The IRS is offering people with undisclosed income from offshore accounts an opportunity to participate in a new, voluntary disclosure initiative to get current on their tax returns. The 2011 OVDI will be available only through Aug. 31, 2011.

Source: Servicios de Rentas Internas- Sitio Web RaĂşl Pertierra Correspondent

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Training 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.

New in the Web!...

Tax Thematic Series No. 8. February

In its No.8 edition of February , The Thematic Series deal with "Tax Administrations / Ethic" 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.

Other documents!...

Risky Growth Engines Otaviano Canuto Project Sindicate 2011

While the rich world puts its post-crisis house in order, developing countries as a whole are becoming the new engine of global growth. Increasingly, they are a force pulling the advanced economies forward. But switching locomotives is never free of risks.

Really..!

La Alcabala

Web Site - Portal de Educaci贸n Civico - Tributaria Source: La ventana de la agencia Agencia Tributaria / Instituto de Estudios Fiscales For five centuries this excise tax on sales was one of the most important sources of funding.