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ISSN 1684-9833 • Year 2 / No.04 /August 26, 2011

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The Executive Secretariat Informs Presentation on electronic invoicing in Africa The CIAT Technical Assistance Manager shared with officials of the Kenya Revenue Authority and of the South African Revenue Service last August 8th and 9th in Nairobi and August 11th in Pretoria, the successful experiences of several Latin American countries members of CIAT about the implementation of Electronic Invoicing Systems.

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

The seminar was highly appreciated by the participants who expressed satisfaction with the opportunity consolidated by these encounters provided by the CIAT, allowing the concepts, the best practices developed and the lessons learned to be useful in future implementations of similar systems and processes in other countries.

The Executive Secretariat Informs Presentation on electronic invoicing in Africa The Tax Administrations Inform Costa Rica - Three Approaches to Improve Tax Compliance France- The French Administration Finalizes a Merger Guatemala - Risk Management Module for Customs and Data Warehouse Specialized in the Field of Border Management Information Guatemala - Creation of the Department of Transfer Pricing Control.

Pictured is the manager of Technical Assistance of the CIAT, the engineer Raul Zambrano, during his presentation

The Tax Administrations Inform

Honduras – DEI Web – Message of the Minister

Costa Rica - Three Approaches to Improve Tax Compliance

Paraguay - Web Site is Updated in Accordance with New Regulations

In recent weeks, with the support of the press, we have issued a series of initiatives which we are implementing to improve and increase tax collection.

United States of America - The IRS’ Amnesty Program for Foreign Account Holders: What You Need to Know Events!

New in the Web Questions ¡Were you aware that!

Posts of the Month Other Documents

First, we strive to avoid at all costs that people have to go queuing to declare and pay their taxes, we can all declare online using internet.

Second, companies should clearly know the Administration’s position on aspects of tax law, so they can program accurately their businesses and projects; our third point is to do the utmost to avoid unnecessary procedures, and this includes making them less time-consuming.

Maribel Zuñiga Cambronero Correspondent

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France- The French Administration Finalizes a Merger The General Department of Public Finance was created in April 2008 through the merge of two large tax administrations: the General Tax Directorate and the Directorate General of Public Accounting. This landmark reform united in a single direction at the central and territorial level almost 5 000 services and 122 000 agents.

Isabelle Gaetan French Chief of Mission

Guatemala - Risk Management Module for Customs and Data Warehouse Specialized in the Field of Border Management Information Tax Administration Review CIAT/AEAT/IEF N° 32

The project for the implementation of these new systems was completed on August 3rd with a non-reimbursable grant of $2.85 million from the KOICA. It was developed by the consulting CUPIA and it included the establishment of a new model of risk management and the review of the corresponding processes, equipment to support the new systems and a training program to ensure knowledge transfer.

Manfredo Chocano Alvarado Correspondent

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

Guatemala - Creation of the Department of Transfer Pricing Control On August 2nd, the SAT’s Board of Directors authorized the creation of the Department of Control of Transfer Pricing in the Intendancy of Control (Intendencia de Fiscalización in Spanish), which will counts with a multidisciplinary team of professionals responsible for regulating the implementation of controls on transfer pricing.

Manfredo Chocano Alvarado Correspondent

Honduras – DEI Web – Message of the Minister The year 2011 has been a period of great efforts, commitments, projections, and sacrifices in which the government and the private sector have been involved together.

The role that you have as members of the Executive Directorate of Revenue makes you play a special and important part in the development and promotion of the national economy, since it is the institution´s responsibility to achieve higher and better levels of efficiency on fiscal control actions, so companies can perceive the risk they have for tax noncompliance.

Grace De la Paz Saravia Correspondent

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Paraguay - Web Site is Updated in Accordance with New Regulations In conformity with recent decisions, the Undersecretary of State Taxation of the Ministry of Finance is updating various sections of their website: www.set.gov.py, in order to facilitate the on line taxpayers’ processes.

In response to the start production of the new option to apply for tax credits, a guide for the registration of such requests has been elaborated. It is available under the name “Guide to the Register of Requests for refunds or repetition of Tax Credits” in the ON LINE SERVICES / Instructional Services Online.

Elizabeth Fernández de Corrales Correspondent

United States of America - The IRS’ Amnesty Program for Foreign Account Holders: What You Need to Know In case you have missed the recent press coverage on unreported foreign bank and other financial accounts, the IRS announced a second amnesty initiative earlier this year.

The good news, if you have not already disclosed your foreign financial accounts, is that under the amnesty you can avoid criminal prosecution and get back into the system at a relatively low cost.

The cost of the amnesty is filing amended tax returns for the 2003-2009 tax years, paying tax, interest and penalties on the unreported income, and paying a 25 percent penalty on the highest balance in the accounts during that same time period.

Raúl Pertierra Correspondent

Events!

Mercy and the Structures of the World” The third “Hans Singer Memorial Lecture on Global Development” Professor Stephen Chan OBE Deutsches Institut für Entwicklungspolitik (DIE) German Development Institute 7 November 2011in Bonn

It cannot be as elegant or exact. There is no successful modelling of a moral universe that has been contentious since its first imagination. That last word is itself key: the economic universe has a conception, and the moral universe is imagined – even if afterwards rendered in conceptual languages. What is profoundly required in views of the world, and actions in the world today is, therefore, the moral duty of imagination to seek equality without uniformity, commonality without universalism, and mercy without preconditions.

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New in the Web Thematic Tax Series

Environmental Taxation No.14, August 2011 This thematic series presents in its Edition No. 14 the topic of “Environmental Taxation.” The references compiled in this series are studies developed by technical agents either as presentations on the occasion of general assemblies or technical conferences.

Questions Consultation No. 4/Regulations on Fraud and Tax Crime Incoming Date: 06.10.2011 Outgoing Date: 06.16.2011

Via an e-mail received through CIAT´s Consultation Extranet web browser System, information has been requested on the existing tax rules in relation to tax crimes and tax fraud, in four (4) South American countries.

To address this request, the legislation on fraud and tax crimes, regulated in the criminal codes and the tax codes, have been consulted as well as the existing special laws in this area in Colombia, Chile, Peru and Venezuela. Information from the international technical officials that work at CIAT and from the correspondent from Chile and the Bolivarian Republic of Venezuela has also been received.

Consultation No. 5/ Export Tax in Latin America Incoming Date: 04.18.2011 Outgoing Date: 04.20.2011

Through a telephone call received at CIAT´s Tax Studies and Research Management a consultation was made on the experience in application of exports taxes in Latin America.

To answer this request, the legislation of several member countries of CIAT in Latin America has been reviewed.

¡Were you aware that!

Models and Manuals The models and Manuals are the product of the work developed by workgroups constituted of representatives of various member countries and associate member countries of CIAT and also include the collection and systematization of the experience acquired by CIAT through its activities.

The Models and Manuals are a reference for the tax authorities to develop or improve specific areas and aspects.

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Posts of the Month 08/20/2011 Those little things Written by: Raul Zambrano 08/ 24/2011 El primer modelo CIAT de intercambio de informaci贸n fue de 1990 Written by: Isaac Gonzalo Arias

Other Documents MARURI AND SAMBITO are awarded

at the Golden Condor Festival of the World Environment Summit on August 11th, 2011 The World Environment Summit, CIMA Ecuador 2011, organized by SAMBITO, Total Environmental Solutions, received three awards festival in the Golden Condor from the Ecuadorian Association of Advertising Agencies (AEAP in Spanish), awarding in different categories the communication campaigns for the Summit.

The Golden Condor was created in the first decade of this century by the AEAP with the basic mission of stimulating creativity and encouraging all member agencies to compete for the best. It is undoubtedly the most important national recognition in this field, which is audited by Price Waterhouse and the jury has always been composed of international creative advertisers.