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ISSN 1684-9833 • Year 2 / No.31 /June 17, 2011
The Executive Secretariat Informs The Executive Secretariat Informs Announcement of Fourth CIAT Contest on Innovation in the Tax Administrations CIAT Institutional Development and Events Manager meets with the Bermuda Tax Commissioner CIAT/AEAT (SPAIN) Seminar on “Internal control as managerial task in the Tax Administrations” CIAT Executive Secretary Visits the State Agency of Tax Administration (AEAT) Closing seminar of the VII edition of the International Master’s Program on Tax Administration and Public Finance The Tax Administrations Inform Brazil - China Analyze Customs Agreement Canada: The Honourable Gail Shea, Minister of National Revenue Costa Rica - General Directorate of Taxation Recovered Over 10 Billion Colones in Taxes in only Three Months Ecuador - SRI and AFIP of Argentina Sign Agreement for Exchanging Tax Information Ecuador - Uruguay Collaborate to Avoid Tax Evasion Mexico - Main results of Annual Filing Paraguay - Brazilian businessmen continue to register Unified Tax Regime Peru - Over 2,000 SMEs already use Electronic Invoicing Peru - SUNAT Intervenes 52 Casino and Slot Machine Facilities For S/. 24 Million Debt Spain - New State Secretary of Finance and General Director of the Spanish Tax Agency have been appointed United States of America - Electronic Filing: IRS Official Highlights Importance of Technology Advancements for Agency Goals. United States of America - Agency Strategy for Individual Accounts Important Too Events New in the Web!... Other documents Were you aware that !
Fourth CIAT Contest on Innovation in the Tax Administrations The Inter-American Center of Tax Administrations announces the “Fourth CIAT Contest on Innovation in the Tax Administrations”. Entries may be sent until November 30, 2011. The purpose of this annual contest is to recognize and promote improvement and creativity in the tax administrations. It constitutes concrete evidence of the effect of innovation on their performance that ultimately results in greater public trust. By highlighting exemplary ways of innovative performance of the tax administrations, the Program acts as a catalyst in continuous improvement for satisfying the constant demand faced by tax administrations of finding new and better ways for achieving their institutional objectives. There will be awards for the best three innovations. The implementation of new practices in the tax administrations, especially after they reach greater levels of maturity, take into account varied aspects and frequently these practices contribute to improve efficiency, effectiveness and transparency in management. To this end, innovation will be defined as a new process that may change or improve an existing one, and may cause a significant impact on the tax administration. An innovation may be large or small, originating a totally new process. Or simply, implement changes in an already established process, provided this change may have a significant impact that may be measured in qualitative or quantitative terms. The 2012 awards will be announced and presented at the General Assembly in Santiago, Chile. For further information, tax administrations may access the Contest Rules.
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CIAT Institutional Development and Events Manager meets with the Bermuda Tax Commissioner The CIAT Institutional Development and Events Manager, Mr. Francisco J. Beiner, visited the Tax Commissioner of Bermuda, country with a close participation in the institutional activities of CIAT and member of the Executive Council until last April. In the meeting held on May 30, 2011, Mr. Beiner conveyed the Executive Secretary’s regards and discussed several institutional issues with the current Acting Commissioner Mr. Mannard Packwood, Miss Michelle Hunt and Mr. Richard Fox, who alternately carry out the functions of the Commissioner.
From left to right: Mr. Francisco Beiner, the Acting Commissioner, Sr. Mannard Packwood, Miss Michelle Hunt and Mr. Richard Fox.
CIAT/AEAT (SPAIN) Seminar on “Internal control as managerial task in the Tax Administrations” 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.
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The seminar organized jointly by CIAT and the AEAT of Spain on May 2327, 2011 at the headquarters of the Tax Agency’s Internal Auditing Service in Madrid, came to a successful conclusion. The AEAT was represented by the AEAT’s Director of the Tax Auditing Service, Mr. Tomás Merola Macanás, while Mr. Luis Cremades Ugarte represented CIAT. Other participants included representatives from the Internal Auditing Services of Brazil, Dominican Republic, Ecuador, Mexico, Paraguay and Peru. Some of the issues discussed in the sessions and intensive debates were organizational aspects, the action plan, managerial staff, risk management, computerized auditing, investigation of irregular behaviors, disciplinary systems, corporate values and professional ethics. Worth noting is the importance of this type of meetings as learning instrument and means for transmitting “best practices” and experiences of different countries and considering them as first step for future actions such as technical assistance on specific issues, apprenticeships, review of existing materials (Manuals and Regulated Internal Control System), etc. CIAT especially wishes to thank the AEAT Director for his support in holding this event and, in particular, to all the staff of the AEAT’s Internal Auditing Service for their professionalism, interest and dedication shown in the planning, organization and development of this Seminar. Madrid, May 28, 2011
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CIAT Executive Secretary Visits the State Agency of Tax Administration (AEAT) Last June 7, the CIAT Executive Secretary, Mr. Márcio Verdi, together with the Head of the Permanent Spanish Mission at CIAT, Mr. Luis Cremades Ugarte, visited the headquarters of the Spanish Tax Agency. On that occasion, a meeting was held with the AEAT’s Managerial Council chaired by its General Director, Mr. Juan Manuel López Carbajo . An analysis was made of the joint technical activities being carried out by CIAT and the AEAT in the Latin American countries, in such areas as development, studies and research, as well as the active participation of the AEAT in various working groups, permanent committees and publications. In the picture from left to right are Mr. Luis Cremades Ugarte, head of the Permanent Mission of Spain to the CIAT Mr. Márcio F. Verdi, CIAT Executive Secretary; Mr. Juan Manuel López Carbajo, Director General of the AEAT.
Future actions were also considered, as well as the mutual commitment of both organizations to continue collaborating and supporting all actions aimed at improving the Tax Administrations of the countries that currently constitute the CIAT Community.
Closing seminar of the VII edition of the International Master’s Program on Tax Administration and Public Finance The seminar on “Trends in Tax Administrations. Adaptation to the new environment” was inaugurated last June 6 at the headquarters of the Institute of Fiscal Studies. It is the final activity of the VII edition of the International Master’s Program on Tax Administration and Public Finance.
Pictured: A view of the head table with the participants of the Seminar Closing
Present in the inaugural ceremony as organizers and officials responsible for the development of the Master’s program were: Mrs. Celia de Pablos Salgado, Director of the School of Public Finance, Mr. Márcio Verdi, CIAT Executive Secretary, Mr. José Manuel Guirola López, Academic Director of the Master’s Program, Mr. Fernando Díaz Yubero, Member of the Master’s Program Managerial Council, Mr. Miguel Ángel Feito Hernández, General Director of the CEDDET Foundation and Mrs. Pilar Seisdedos Espinosa, Deputy General Director of Coordination of the IGAE.
On this occasion, the CIAT Executive Secretary addressed the students that are about to graduate, on the subject of the “Main services rendered by CIAT to the Tax Administrations of Latin America.”
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The Tax Administrations Inform Brazil - China Analyze Customs Agreement In May 2011, Mr. Zhang Tong, from China’s General Customs Administration visited the General Relations Coordination Office of the Secretariat of Federal Revenues of Brazil (Corin) in Brasilia, for the purpose of negotiating pending issues in the text of the Mutual Administrative Assistance in Customs Agreement between the People’s Republic of China and Brazil. The Agreement provides for cooperation between the two customs administrations in order to correctly apply the customs legislation, guarantee the security of the international logistics chain and prevent and investigate customs violations. The meeting was a great success Marcos Aurelio Valadao Corresponsal Nilton Tadeu Nogueira Divisão de Relações Institucionais Internacionais
Canada: The Honourable Gail Shea, Minister of National Revenue Gail Shea was first elected to the House of Commons in 2008 and re-elected in 2011. She was appointed Minister of Fisheries and Oceans in October 2008. Prior to her election to the House of Commons, Ms. Shea was a member of the Legislative Assembly of Prince Edward Island. Maria Pica Correspondent
Costa Rica - General Directorate of Taxation Recovered Over 10 Billion Colones in Taxes in only Three Months The General Directorate of Taxation recovered over 10 Billion Colones in the past three months, as a result of actions undertaken by all of the country’s tax administrations for controlling evasion and increasing collection. Framed within the Ministry of Finance’s accountability efforts, the General Directorate of Taxation has submitted its first quarterly management report, divided into two parts: special priority actions of the “five axes” and results of recurrent complementary actions whose ultimate objective is to obtain a supplementary revenue collection of 50 billion Colones by the end of 2011. Maribel Zuñiga Cambronero Correspondent
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Ecuador - SRI and AFIP of Argentina Sign Agreement for Exchanging Tax Information The General Director of the Internal Revenue Service, Mr. Carlos Marx Carrasco, signed a tax information exchange agreement with Mr. Ricardo Echegaray, General Director of the Federal Administration of Public Revenues (AFIP) of Argentina. The SRI’s General Director, Carlos Marx Carrasco – who defined himself as “an avowed enemy of tax havens”– noted that “the worst tax is that which is not paid”. He added that these agreements allow the tax administrations to obtain information that was previously withheld by the taxpayers. Mauro Andino Correspondent
Ecuador - Uruguay Collaborate to Avoid Tax Evasion Representatives of the Government of Ecuador and Uruguay held the First Round of Negotiations of the Agreement to avoid double taxation between the two countries. Sessions were held on April 27, 28 and 29 at the Ministry of Foreign Relations, Trade and Integration of Ecuador. The Ecuadorian delegation was formed by representatives of the Internal Revenue Service, Ministry of Finance, Coordinating Ministry of Production, Employment and Productivity, the Central Bank of Ecuador, Senplades and the Ministry of Foreign Relations. Mauro Andino Correspondent
Mexico - Main results of Annual Filing The Tax Administration Service (TAS) reported the main results of Annual Filing, by individual taxpayers through March 31 and corporate taxpayers through May 2. This year there was in increase in online Automated Filing, as compared to the previous year, which showed that 22% of taxpayers opted for this modality. Roberto López Vides Correspondent
Paraguay - Brazilian businessmen continue to register Unified Tax Regime Registration of Brazilian businessmen in the Unified Tax Regime (UTR) will continue regularly, according to the commitment acquired by the Secretariat of Federal Revenues of Brazil at the bilateral meetings being held with the State Undersecretariat of Taxation and National Customs Directorate. Elizabeth Fernández de Corrales Corresponsdent
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Peru - Over 2,000 SMEs already use Electronic Invoicing Since its implementation last July, Electronic Invoicing by SMEs is being consolidated as a tool for facilitating compliance with tax obligations. To date, over 2,000 MSMEs are already using this virtual service which reduce time and cost in comercial transactions. This electronic tool is available to entrepreneurs that are registered in the Special Income Regime (RER-Spanish acronym) or General Regime (GR) with an annual income equal to or less than 1,700 UITs (Taxation Units). Patricia Jiménez Mayor correspondent
Peru - SUNAT Intervenes 52 Casino and Slot Machine Facilities For S/. 24 Million Debt As part of examination actions for recovering the tax debt of various sectors of the economy, recently SUNAT simultaneously intervened at the national level, 52 casino and slot machine facilities for recovering a debt under enforced collection of 24 million Soles corresponding to 2010 and 2011. The action involved a seizure by way of intervention in collection; that is, interventions that take place at the tax debtor’s cash desk throughout a working shift (6 o’clock on Friday afternoon through 8 o’clock on Saturday morning). Patricia Jiménez Mayor Correspondent
Spain - New State Secretary of Finance and General Director of the Spanish Tax Agency have been appointed The new State Secretary of Finance and Budget, Mr. Juan Manuel López Carbajo has been appointed through Royal Decree 810/2011, of June 10. He formerly held the position of General Director of the State Agency of Tax Administration. Also, through Royal Decree 811/2011, of June 10, Mr. José María Meseguer Rico was appointed General Director of the State Agency of Tax Administration. At the time of his appointment, he was the Director of the Tax Collection Department of the State Agency of Tax Administration.” Additional Information: Inauguration Photo(Terra Noticias) Fernando Díaz Yuberos Correspondent
United States of America - Electronic Filing: IRS Official Highlights Importance of Technology Advancements for Agency Goals The new Modernized Electronic Filing system will be vital to the Internal Revenue Service’s strategic development with the ever-growing popularity of electronic filing. This really is the wave of the future. “It’s a promise that we’ve made to you and it’s a promise that we are incentivized to accomplish, not only because it’s better for tax administration. Raúl Pertierra Correspondent
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United States of America - Agency Strategy for Individual Accounts Important Too The service is also on track to meet its first goal for the Customer Account Data Engine transition in January 2012, Tucker said. The first level will put the service on the right track, but, she said, there are more steps to complete it. This could help, for example, with flagging fraudulent tax returns from identity thieves, she said. “The commissioner has said a real-time tax system, where more issues are flagged up front and there’s less emphasis on the look-back approach to enforcement, is vital to the future of tax administration,” Raúl Pertierra Correspondent
Events!... Seminar on Present and Future of Public aids within the framework of the European Union Institute for Fiscal Studies Madrid, Spain June, 21
The abovementioned seminar will be held next June 21 at the headquarters of the Institute of Fiscal Studies (IFS) in Madrid, Spain. The purpose of this seminar is to provide a global overview of the current situation and prospects in the sphere of application of public aids within the context of the European policies regarding interterritorial social cohesion.
Rethinking the Role of the State: Responses to Recent Challenges 67th Annual Congress of the ternational Institute of Public Finance University of Mishigan - Ann Arbor August 8-11,2011
Wile the theme of the congress is Rethinking the Role of the State: Responses to Recent Challenges, papers on topics withing the field of Public Economics are being considered, as is traditional at IIPF Congress.
New in the Web!... Winning Entries: Third CIAT Contest on Innovation in the Tax Administration 2011
CIAT conducts this contest annually which aims to recognize good practices implemented by the tax administrations of member countries and associate members.
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Our documents Proceedings of International Environmental Summit Overall Environmental Solutions Guayaquil, Ecuador March, 14 - 17 2011
This paper presents the compilation of the main results International Environmental Summit held in Guayaquil, Ecuador on March 14 through 17, 2011.
The solution of conflicts in International Tax Law: friendly procedure and arbitration. Fernando Serrano Antón Editorial: Cívitas June, 2011
The author analyzes the increase in international tax conflicts, in recent times, due to a combination of different factors such as internationalization and economic globalization and the increase of transactions between countries, lack of clarity of tax regulations, and interpretative change by the different tax administrations within a context of great fiscal competitiveness......see document
Multi-Country Analysis of Existing Transfer Pricing Simplification Measures Committee on Fiscal Affairs OECD June, 2011
The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“TPG”) provide internationally accepted guidance on the application of the arm‟s length principle set out in Article 9 of the OECD and UN Model Tax Conventions. The TPG were originally approved in 1995 and were substantially revised in 2010.. see document
El financiamiento de los gobiernos subnacionales en América Latina: un análisis de casos Juan Carlos Gómez Sabaini;Juan Pablo Jiménez Serie Macroeconomía del Desarrollo Macroeconomics of Development Economic Development Division CEPAL Santiago, Chile may, 2011
This report intends to provide a general overview of the main aspects of financing of subnational governments in Latin America. Based on a sample of nine countries, the results show some facts that are common to most of the countries of the region and which allow for a global diagnosis of their situation.
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Teoria de la Administração Tributária Ensaio sobre o negócio de exploração de bases tributárias Marcel Souza de Cursi 2011
This book aims to present an abbreviated, simplified, concise, general, theoretical and structured on the public business of tax administration.
Other documents!... CIAT Manual on Human Resources Management in the Tax Administrations 2010
The CIAT Human Resources Management Manual is the result of the Working Group coordinated by the CIAT Executive Secretariat, with the co-sponsorship of the General Directorate of Public Finances (DGFIP) of France. The group was formed by expert officials on the subject matter from Barbados, Brazil, Chile, Guatemala, Honduras, Italy and Peru.