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ISSN 1684-9833 • Year 3 / No.1 / January 13, 2012

The Executive Secretariat Informs Executive Secretary adopts New Organizational Structure The Executive Council at its meeting on October 23, 2011, approved the organizational proposal of the Executive Secretariat, which will become effective on January 1, 2012.

The CIAT Executive Secretariat wishes all its members, partners and CIAT community members, a Merry Christmas and a Happy New Year.

May 2012 be a year full of achievements and successes

This new structure seeks to improve efficiency and quality in services offered to member countries and associate member countries to provide support for improving their tax systems.

The Executive Secretariat Informs The New Edition of the CIAT/AEAT/ IEF Tax Administration Review (Spanish version) English version available in February The Tax Administrations Inform Argentina –The Collection Increased more than 28% and Achieved Another Historical Record Bolivia -The President of the Bolivian SIN Highlighted the Records in Collections in the Final Management Report Costa Rica - The Government Fulfilled Goals in Regards to 2011 Rvenues and Expenditures Paraguay – The Tax Administration has 604.602 Taxpayers Portugal – Creation of the Tax and Customs Authority Dominican Republic: Internal Taxes launches 2012 Taxpayer´s Calendar to Promote a Responsible Citizenship IBFD News Post of the Month Training New in The Web Other Documents

4th. CIAT Contest on Innovation in the Tax Administrations The period for the presentation of the proposal is extended until December 31st, 2011 This annual contest is made by the Inter-American Center of Tax Administrations and the purpose 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.

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Tax Administration Review CIAT/AEAT/IEF N° 31

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.

The Tax Administrations Inform 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

Argentina - November Tax collection The November tax collection reached a total of 47,276 millions pesos, which represents an increase of 29.9% by comparison with the same month of last year.

Source: Web site - AFIP Carlos Alberto Sánchez Correspondent

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

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

Brazil -The Federal Revenue Secretariat of Brazil - RFB statements simplifies and eliminates It is expected that June 30, 2012 the taxpayer can pay taxes with debit cards in the RFB units at airports, seaports and border crossings across the country.

From March 31 the debt of social security contributions of individuals and companies may be parceled through the Internet, as expected.

Regarding Individual Income Tax of Individuals 2014, base year 2013, a taxpayer with a single source of income, who submits the Simplified Declaration will find at the RFB site his return statement Flávio Antonio Araújo Correspondent

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Brazil - The Federal Revenue Secretariat - RFB is one of the winners of the Innovation in Federal Public Management Constest The process has placed the institution among the 10 winning initiatives. The contest is sponsored by the National School of Public Administration - ENAP 15 years ago and aims to disseminate innovative solutions for federal government organizations, helping the Brazilian government to improve the quality of assistenca and improve the effectiveness and efficiency services offered to citizens.

Innovative initiatives will be presented at the awards ceremony scheduled for March 2012. On the occasion the classification will be announced.

Flávio Antonio Araújo Correspondent

Honduras - Taxpayers can measure the integrity of DEI and its agents From 15 to December 23, all taxpayers and citizens nationwide can participate in a survey published by DEI authorities on www.dei.gob.hn website in order to measure the Institutional Integrity of its agents.

In recent days, the DEI has been developing its new Internal Rules and Integrity Guidelines, transcendent instruments to systematize and identify opportunities for improvement under the standards of probity and institutional ethics.

Source: Web site – DEI Grace de La Paz Saravia Correspondent

The Netherlands – Agreement tax scheme with Curacao The Netherlands and Curacao have reached an agreement on the main issues regarding a new bilateral tax facility in order to prevent double taxation (BRK) between both countries this was made public by Mr Weekers, the Dutch State Secretary of Finance, and Mr Jamaloodin, the Minister of Finance of Curacao, on Monday, 12 December.

‘A modern tax facility to avoid double taxation can herewith become applicable between the Netherlands and Curacao,’ said Frans Weekers, the State Secretary of Finance. The old tax facility dates from 1964. It is intended that the new tax facility can be applied as from 1 January 2013.

Source: Web site Marian Bette Correspondent

Peru - Tax revenues would increase by 13% at the end of this year In November, tax revenues registered a real growth of 9.3% representing a significant growth despite the slowdown observed in the national economic activity, the adjustment in metal prices and the decrease in tax rates in effect throughout the year (VAT rebate, ITF, tariffs and the excise tax on fuel) reported SUNAT. Importantly, the rate obtained in November (9.3%) nearly twice the rate of economic activity in October (which is stated and paid in November) and the GDP grew by 5.1%, so the collection results are very positive.

Source: Web site – SUNAT Clara Urteaga Correspondent

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IBFD News International Bureau of Fiscal Documentation (IBFD) Cooperation-CIAT - IBFD

This section includes a selection of the IBFD news about aspects of tax policies and tax administration. This information is available on the CIAT website and in Fridays Tax News alert.

Post of the Month December 19, 2011

Reflections on the ITD Meeting Written by: Socorro Velásquez

December 4, 2011

He won it! He won it! Written by: Raúl Zambrano

Ours Documents Handbook of Best Practices on Tax Expediture Measurements An Iberoamerican Experience Inter - American Center of Tax Administrations 2011

The “Handbook of Best Practices on Tax Expenditure Measurements an Iberoamerican Experience” is the result of the Working Group, coordinated by the CIAT Executive Secretariat. It was formed by officials experts in the field from the following countries: Brazil RFB, SII of Chile, SRI of Ecuador, the AEAT of Spain, Mexico’s SAT, Additionally, it had the support of the Spanish and French Mission attached to the CIAT.

Other Documents Other Documents

Preliminary Overview of Latin American and the Caribbean Economies 2011 Comisión Económica para América Latina y el Caribe Economic Development Division Information Document December 2011 128 p.

After the sharp rally that hit the Latin American and the Caribbean economy in 2010, by surpassing the impact of the 2008-2009 economic and financial crisis, ECLAC estimates that in 2011 the region began to grow, but at a lower rate (4.3%), which implies an improvement of 3.2% of GDP per capita.

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Institucionalidad y Desarrollo Económico en América Latina Institutions and economic development in Latin America Luis Bértola y Pablo Gerchunoff, compiladores Comisión Económica para América Latina y el Caribe Documentos de Proyectos Nº 433 321p.

November 2011

Comparative study of the economic impact of institutional changes occurred since the independence of Latin American countries with the purpose to draw lessons from this analysis that contribute to the development of options and recommendations for strengthening the economic institutions and the future development of the region.

International Trade: Free, Fair and Open?

Patrick love y Ralph Lattimore OECD Insights

International trade affects the price and availability of practically everything we buy. It also plays a role in many other domains, including jobs, the environment and the fight against poverty. Trade, in turn, is affected by a host of factors ranging from natural resources to fashion.. see: Summary / OECD Insights