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eCIAT

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ISSN 1684-9833 • Year 1 / No.29 /May 13, 2011

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The Executive Secretariat Informs Happy Birthday, CIAT!

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The Executive Secretariat Informs Happy Birthday, CIAT! IX Edition of the International Master’s Program in Tax Administration and Public Finance The Tax Administrations Inform Brazil - The Secretariat of Federal Revenues of Brazil implements new electronic process Costa Rica -General Directorate of Taxation of Costa Rica Will Examine the Football Federation Honduras -Ceimsa begins applying tests for hiring customs staff Jamaica - Tax departments consolidate to form single Tax Administration Jamaica (TAJ) Jamaica -Tax Administration Jamaica Establishes Tax-Cheat Hotline Kenya -KRA Sign MOU with KACC on Anti- Corruption Training Events New in the Web!...

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It was 45 years ago this May that CIAT was born.

It began with a vision to create an organization that would serve as a standing forum to address tax administration issues of American nations.

Then United States IRS Commissioner Sheldon Cohen and Tax Administration Advisory Services Director Harold Moss took the lead.

After several preliminary meetings in Washington attended by senior tax officials of the Americas, in May 1967, Panama hosted the first CIAT General Assembly. At that Assembly representatives from 17 American nations approved the bylaws that created the Inter-American Center of Tax Administrators (CIAT). (In 1997 the Center’s name was changed to the Inter-American Center of Tax Administrations.)

Over these years the brainchild of a few individuals has grown up to be more than what they envisioned, and has inspired the creation of other regional tax organizations. While it’s still echoes the will of those founding fathers, “provide a forum for tax administrations,” it has gone beyond that mandate to better serve its member countries.

From those original 17 American nations, CIAT now counts on a membership of 40 countries spanning four continents. It continues to provide a tax forum for countries of the Americas but has evolved into a more dynamic organization. Until 1977, CIAT activities were mainly focused on the organization of international meetings (annual General Assemblies, Technical Conferences and seminars), the publication of newsletters and the creation and maintenance of a library specialized in tax matters. That same year, a Technical Cooperation Agreement was signed with the Federal Republic of Germany, whereby said country appointed a permanent mission to CIAT, which was of great benefit to the organization and its member countries. The Agreement was in place until 1997 and facilitated CIAT’s entering into the field of technical assistance.

In 1982 and 1983, Technical Cooperation Agreements were signed with France and Spain, respectively, as a result of which permanent missions of said countries were appointed to CIAT Headquarters in Panama.

These agreements allowed CIAT to further strengthen activities for the benefit of its member countries.

Technical assistance to member countries had a significant boost in 1983 when CIAT, through Inter-American Development Bank funding, initiated a Regional Technical Cooperation Project on Taxpayer Registration and Current Account for Central America and the Caribbean. The Center then started acting as a specialized agency rendering technical assistance services for the tax administrations of Latin America and the Caribbean.

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Since then, other major events occurred that changed the makeup of the organization for the better. The status of associate membership was created for non-American countries; these were then allowed to become full members after a five-year period as associate members.

CIAT is a public international organization which groups the tax administrations of 40 countries, (31 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

Beyond the Americas and Europe, South Africa, Kenya and India joined the Center. Recently, Kenya became a full member.

After 45 General Assemblies, from the first in Panama to the most recent in Ecuador, CIAT continues to be a sound investment of time, dedication and resources offered by the creators of its bylaws. But with the 45th birthday that we celebrate this May, it is not a time to just take stock of how far we’ve come and glow in our success, but also to look at our future and envision where we want to be 45 years from today.

We continue to be a progressive organization. We look at where the world is going in the field of tax administration and try to be one step ahead in order to provide our members information on leading edge technology, systems and procedures. This information ranges from human resources practices to electronic commerce. We continue to adhere to the fact that there are major building blocks in tax administration and without these basic elements growth and improvements in efficiency and effectiveness will be limited. We also keep our eye on where is the taxpayer driving the way we do business. Electronic commerce is here to stay. It has and will impact the tax administrations of all member countries. As a result, we have become active in assisting member countries in the use of electronic invoicing. In keeping with our tradition of a forum, those who are more advanced in this field assist those who are moving ahead in this area. Those who have to resources provide assistance for those who lack them. Those who have a need for information seek it from those who have greater knowledge on the subject. Those who need to see how things are done are invited by those who can show them how they carry out business.

While our goal was not initially to seek international recognition, the world became a smaller place after 1967. Today, organizations like CIAT cannot operate in a contained geographic area. Alliances need to be established with the rest of the world and in particular with international organizations who have a fiscal and taxation agenda. To this end we continue to look for opportunities of collaboration with organizations such as the Inter-American Development Bank, International Monetary Fund, OECD, UN and others. All these efforts make our organization stronger and provide better services to our members.

With our membership’s awareness and concurrence we delve into areas that are of great importance to all our constituent body and international organizations. One particular initiative is the work being done with the G20 mandate on capacity building. From the beginning we were invited to be an active participant in the development of guidelines on several taxation issues to be presented at the G20 meeting this coming November.

We have seen the fruits of our labors in collaborating with the above-mentioned international organizations. We have developed and pursued common goals; supported each other in areas of individual strengths; avoided duplication and ambiguity; and, maximized resources.

So, with great pleasure let’s wish ourselves a very, “Happy birthday!” and look forward to greater things to come.

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IX Edition of the International Master’s Program in Tax Administration and Public Finance This IX edition of the Master’s Program promoted by the Spanish Tax Administration (Institute of Fiscal Studies and State Agency of Tax Administration), the National At-a- Distance Education University of Spain (UNED) the Inter-American Center of Tax Administrations (CIAT), the CEDDET Foundation and the Spanish Agency of International Cooperation for Development (AECID) is aimed at collaborating with the Public Administrations of the Ibero-American countries for improving the design and execution of tax policies capacity, by means of a university postgraduate development program, specifically intended for the Ibero-American sphere with academic recognition of Master/International Master’s Degree in Tax Administration and Public Finance by UNED. The International Master’s Program in Tax Administration and Public Finance offers high level academic and professional training in the sphere of organization, planning and management of the tax systems, while also covering trends and best practices in this field from a comparative approach.

The Master’s program will begin in October 2011 and continue through June 2013; that is, throughout two academic periods and the term for pre-registration and application for scholarships expires on May 15, 2011.

The Tax Administrations Inform Brazil - The Secretariat of Federal Revenues of Brazil Implements new Electronic Process The RFB Secretary, Carlos Alberto Barreto, signed the first digital process involving seized goods.

He expressed his satisfaction with the new system and said: “as soon as the administrators become aware that digital processes, in addition to transparency, allow for speediness, the “e-process” will be ever more requested”.

Foto: Funcionarios de la Receita Federal

Marco Aurelio Valadao Correspondent Nilton Tadeu Nogueira Divisão de Relações Institucionais Internacionais

Costa Rica -General Directorate of Taxation of Costa Rica Will Examine the Football Federation The General Directorate of Taxation of the Ministry of Finance has initiated the examination of the Costa Rican Football Federation (FEDEFUTBOL), following recent receipt of information of tax relevance.

This decision resulted from the Tax Administration’s request to said organization, for the contract signed with the Argentine team for its participation in the National Stadium’s inaugural ceremony.

Maribel Zuñiga Cambronero Correspondent

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Honduras -Ceimsa begins Applying tests for Hiring Customs Staff The process for selecting the new staff to be hired for the country’s different customs offices is already in its second stage, according to the customs authorities.

The recruitment of customs staff is being carried out through public contest, to avoid the interference of politicians and render transparent the country’s customs services, with a view to improving collection.

Grace de La Paz Saravia Correspondent

Jamaica - Tax departments Consolidate to form Single Tax Administration Jamaica (TAJ) The operations of Jamaica’s Inland Revenue; Taxpayer Audit & Assessment and Tax Administration Services Departments have been consolidated to form a single department Tax Administration Jamaica (TAJ), which became operational on May 1, 2011.

The consolidation is expected to result in a more efficient, service driven organization, with re-engineered business processes and improved administrative activities.

Meris Haughton Correspondent

Jamaica -Tax Administration Jamaica Establishes Tax-Cheat Hotline A new toll-free hotline 1-888-292-4328, which allows members of the public to report tax cheats, was introduced on Monday, May 2, 2011.

Reports by callers are confidentially received by specially trained agents assigned to the administration’s Customer Care Centre and discreetly investigated by senior tax personnel in the Forensic Data-Mining Intelligence Unit.

Meris Haughton Correspondent

Kenya -KRA Sign MOU with KACC on Anti- Corruption Kenya Revenue Authority on 4th May 2011 formally entered into a Memorandum of Understanding with the Kenya AntiCorruption Commission in the fight against corruption. The Authority recognises corruption as a major threat to revenue collection.

KRA’s Integrity programme is two pronged with a flipside of overt and covert operations managed under two key functions; Integrity Division and Internal Affairs Division. The former is charged with corruption risk management while the latter is charged with gathering analysing and investigating information on corruption and fraudulent activities.

John Karimi Njiraini Correspondent Kennedy Onyonyi Senior Deputy Commissioner Marketing and Communication

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Training Register now for the Tax Ethics Course, 1st ed.

Officials from the tax administration and the public in general are invited to participate in the Tax Ethics Course, 1st Edition.

The Tax Ethics Course begins on June 13, 2011 and registrations are now open. The objective of the course is to develop the capabilities, for elaborating proposals, tools and standards that may facilitate the promotion of public ethics, which initially requires understanding the basic criteria and principles that regulate it.

Events!...

The Concentration of Collection on the Estimate “Antonio Uckmar” Foundation” San Remo, 3-4 june. 2011

The Conference will examine the scope of the new type of estimate dealt with in Decree-Law N. 78/2010 of Law N. 122/2010, which tends to absorb the various operations and concentrate collection on the same estimate. The purpose of the meeting, in view of the forthcoming entry into force of the new Law, is precisely to consider in depth all these new innovations and their consequences, by gathering the most recognized authorities on the subject so that they may contribute their ideas and encourage adequate arguments in relation to this important evolutionary stage of Italian fiscal law.

26th International Conference on the “Organization of the Tax Administration and Results” and 27th General Assembly of the Meeting and Studies Center of Tax Administration Directors (CREDAF) Oran, Argelia May 16 – 19, 2011

In order to reconcile its missions with its obligations to the user, the tax administration must constantly reflect on the best possible organization of its services, in order to respond to the legitimate expectations of the State and the users.

The purpose of the meeting is, mainly through the different presentations, exchanges and discussions, allow the CREDAF member countries to exchange their experiences regarding the organization of the tax administration and reflect on the best structures that should be implemented, as well as the most competitive practices that should be promoted to learn, if possible, from the difficulties found.

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New in the Web!...

CIAT Thematic Tax Series April, 2011 . No.10

This thematic series includes Tax Administration / Institutional Strengthening in its No. 10 edition. The material gathered includes studies and papers prepared by technical officials for presentation either at the General Assemblies or Technical Conferences.

Other documents!...

The Americas Watchful of Overheating Economic and Financial Studies International Monetary Fund April, 2011

The world economy continues its unequal expansion: emerging economies are growing at a faster pace than the advanced economies and; therefore, face different challenges and risks.

This report shows the evolution of events until April15, 2011.

Direct foreign investment in Latin America and the Caribbean in 2010 Investment and Entrepreneurial Strategies Unit of the Productive and Entrepreneurial Division CEPAL May, 2011

In 2010, Latin America and the Caribbean showed great resilience vis-a-vis the international financial crisis and became the region with the greatest growth, in the receipt as well as in the issuance of direct foreign investment (DFI) flows at the world level.