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

The Executive Secretariat Informs The New Edition of the CIAT/AEAT/IEF Tax Administration Review (Spanish version) English version available in February

The No. 32 Edition of the CIAT/AEAT/IEF Tax Administration Review is now available to all members of MyCiat community.

The publication has seven (7) articles that explore several aspects of Latin America´s policy, tax administration and customs management. Once again thank you very much to all our authors for their valuable contributions.

Revista de Administración Tributaria CIAT/AEAT/IEF, No.32 available in spanish

The Executive Secretariat Informs The New Edition of the CIAT/AEAT/ IEF Tax Administration Review (Spanish version) 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

The Tax Administrations Inform Argentina –The Collection Increased more than 28% and Achieved Another Historical Record The Secretary of Treasury, Juan Carlos Pezoa, and the Federal Administrator of Public Revenues, Ricardo Echegaray, announced that December’s collection reached $48,913 millions, a 28.2% more with respect to the same month in 2010. Meanwhile, the annual collection increased to $540,134 million, which meant a 31% growth in relation to the previous period.

Source: Web Site- AFIP Carlos Alberto Sánchez Correspondent

Bolivia -The President of the Bolivian SIN Highlighted the Records in Collections in the Final Management Report The Executive Chairman of the National Tax Service (SIN in Spanish), Mr. Roberto Ugarte Q. presented the yearly report to the media, highlighting the current period tax collection record. The Authority highlighted that the projections until the end of December are Bs30.233 million, which means an absolute growth of 25%, some additional Bs6.088 in respect to 2010 collections, when Bs24.145 million was reached.

He indicated that such remarkable increase means a response to the intensive campaign on Promotion Tax Culture, which was disseminated through the media, Source: Web Site - SIN

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Tax Administration Review CIAT/AEAT/IEF N° 31

Costa Rica - The Government Fulfilled Goals in Regards to 2011 Rvenues and Expenditures The Ministry of Finance, Fernando Herrero, stated the importance of the prompt approval of the Tax Solidarity Project Law in order to follow up the most important programs for the country. Even when the Government has met the proposed revenues and expenditure targets.

According to December´s 2011 figures, the total Central Government revenues reached 14.6 % of GDP, whereas the total expenses a 19%, resulting a financial deficit of 4.4% of GDP. Source: Web Site Maribel Zuñiga Cambronero Correspondent

Paraguay – The Tax Administration has 604.602 Taxpayers 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

The State Taxation Subsecretariat (SET in Spanish) of the Ministry of Finance has until December 31st, 2011, 604.602 taxpayers , meaning 46.658 more than 2010. In the last 6 years, the amount of taxpayers increased 45%.

From the total of taxpayers that the Tax Administration has 542,335 are individuals and 62,267 of them are corporations. A total of 429,964 are active taxpayers, whereas 171,165 have the ITIN blocked and 3,473 have a temporary suspension of activities.

Source: Web Site - SET Elizabeth Fernández de Corrales Correspondent

Portugal – Creation of the Tax and Customs Authority The Tax and Customs Authority (AT in Portuguese) started its activities on January 1, 2012.

The AT results from the fusion between the General Tax Directorate (DGCI in Portuguese), the Special Consumption Tax and Customs (DGAIEC in Portuguese) and the General Computer Directorate and Tax and Customs Support Services (DGITA in Portuguese), receiving all the functions and competences of these General Directorates.

Source: Governo de Portugal Maria Angelina Tibúrcio da Silva Correspondent

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Dominican Republic: Internal Taxes launches 2012 Taxpayer´s Calendar to Promote a Responsible Citizenship The Internal Tax General Directorate (DGII in Spanish) launched the 2012 Taxpayer ´s Calendar and the slogan for this year is “Promoting a Tax Culture for a Responsible Citizenship”.

With this publication, the institution promotes three fundamental values within the taxpayers: honesty, responsibility and solidarity, for the purpose of promoting public awareness to the social commitment for tax payments.

Source: Web Site- DGII Nieves Vargas Correspondent

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

Training Enrolment open for the Specialized Program on Tax Law and Tax Administration The Externado University of Colombia and CIAT within their cooperation agreement are inviting all Tax Administrations officials of the CIAT member countries, as well as the general public, to participate in the Specialized Program on Tax Law and Tax Administration. In order to participate, a registration form must be filled out and send to capacitacion@ciat. org indicating the name of the specialized program and the rest of the requirements. Registration forms will be received until May 4th, 2012....Tax Law and Tax Administration.

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New in The Web Bibliographic News December

This document provides for reference purposes, the most recent documents produced by CIAT and other editorials in the month of December; either articles or other periodic publications, research works and studies of interest.

Other Documents Estructura Tributaria y Evasión Impositiva en América Latina “Tax Structure and Tax Evasion in Latin America” Juan Carlos Gómez-Sabaini y Juan Pablo Jiménez CAF Documento de trabajo N° 2011/08 August, 2011

This report studies the evolution and characteristics of the level and average structure of the tax burden in the region over the past twenty years, seeking to identify the relevant differences between countries based on their classification into three different groups. In addition, identifies the main obstacles and limitations found by most of the countries in the region to increase their tax revenues and modify their respective tax structures, and it explains the main alternatives on tax policy adopted by the public administrations in recent years, aiming to increasing the level of tax burden.

Statistical yearbook for Latin America and the Caribbean December2011 LC/G.2513-P/ 222 pp.

This annual publication includes an extensive collection of information in the region and updates the statistical series of economic, social and environmental indicators of the countries.