eCIAT
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ISSN 1684-9833 • Year 3 / No.11 /June 15, 2012
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The Executive Secretariat Informs The CIAT Executive Secretary visits the Finance State Secretariat, General Directorate of State Tax Administration Agency (AEAT) and the Directorate General of the Institute of Fiscal Studies of Spain (IEF)
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The Executive Secretariat Informs The CIAT Executive Secretary visits the Finance State Secretariat, General Directorate of State Tax Closure of the VIII Edition of the Masters in International Tax Administration and Public Finance
Last June 4, 5 and 6, a delegation including the CIAT Executive Secretary, D. Marcio F. Verdi, the Director of Technical Assistance, D. Raul Zambrano and the Head of the Permanent Mission of Spain to the CIAT, D. Luis Cremades, had a series of meetings with the Finance State Secretary and President of the AEAT, D. Miguel Ferre, with the AEAT Director General, Ms. Beatriz Viana, and with the Director of the IEF, D. Jose Antonio Martinez Alvarez. During these meetings, mainly bilateral issues in the field of cooperation between these institutions were discussed, making a positive balance of recent years achievements and it was expressed by both parties their will to further strengthen this relationship in order to improve and develop future actions.
The Tax Administrations Inform Bolivia - The SIN collected Bs 16,435.8 million until May, 30% more than in 2011 SII - Chile will rigorously audit large enterprises which claim tax loss Brazil - ENAT VIII - National Meeting of Tax Administrators of Brazil Ecuador – the new SRI Code of Ethics Ecuador - the first invoice of the new electronic documents scheme was issued El Salvador - The Ministry of Finance launches the 2012 Complying Plan Honduras – the DEI, Anti -Fraud Unit, is trained by foreign experts
On the photo, CIAT delegation with high officials at the AEAT headquarters.
From left to right: the CIAT Executive Secretary and the Director of Technical Assistance, Mr. Márcio F. Verdi and Mr. Raul Zambrano respectively.
Nicaragua - with great success, began the registration of the Single Registration Document for Taxpayers between the DGI, INSS and the Municipality of Managua Peru - Tax revenue increased 8.9% in May Dominican Republic – Internal Revenue holds the First National Student Forum on Tax Education Events IBFD News Training Post of the Month Other Documents
Executive Secretary, Mr. Márcio F. Verdi, presents the CIAT latest publications to the Finance State Secretary and President of the AEAT, Miguel Ferre in the presence of the AEATc Director General, Ms. Beatriz Viana and the IEF Director of Mr. Jose Antonio Martinez Alvarez.
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Closure of the VIII Edition of the Masters in International Tax Administration and Public Finance
Servicios de Consultorías Implementación eTax-2 Panamá
Last June 5, at the Institute of Fiscal Studies in Madrid headquarters, the opening ceremony of the Seminar’s closing VIII edition of the Masters on International Tax Administration and Public Finance took place. The ceremony was attended by the CIAT Executive Secretary, Mr. Márcio F. Verdi on behalf of one of the sponsoring institutions of the Masters. Subsequently, the CIAT Executive Secretary together with the CIAT Director of Technical Assistance, Mr. Raul Zambrano and the Head of the Permanent Mission of Spain to the CIAT, Luis Cremades held a meeting with all students where they exposed the different actions that the CIAT performs within the scope of the Tax Administrations offering and encouraging students that now graduate, to actively be part of them.
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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On the Photo: Left to right: Márcio F. Verdi, CIAT Executive Secretary, Fernando Diaz Yubero on behalf of the AEAT, Miguel angel Feito, CEDDET Foundation, Manuel Diaz Corral, Director of the School of Public Finance, Jose Maria Guirola, Academic Director of the Masters, Fernando Rojas on behalf of the State’s General Intervention and the Budget General Directorate.
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The Tax Administrations Inform Bolivia - The SIN collected Bs 16,435.8 million until May, 30% more than in 2011 The control and monitoring processes, the application of new technological tools, a massive information and tax consciousness campaign allowed the National Tax Service (SIN) achieve a level of collections of 16,435.8 million Bolivians, in the first five months of year, an amount that represents 30% more than in 2011. The SIN Executive President, Roberto Ugarte Q. said, “the positive results achieved to date reflect the effective work that’s being done together with the technological innovation implemented in the Tax Administration and the massive information and consciousness campaigns, all under institution´s strategy. “ Juana Patricia Jiménez Soto Correspondent
SII - Chile will rigorously audit large enterprises which claim tax loss The Internal Revenue Service (SII) will develop a comprehensive audit to large enterprises that at the recent 2012 Operation Income reported having tax losses and also to individuals who register high investments, announced today the SII Director, Julio Pereira. “We will continue with the intensive audit work, we want to establish with great accuracy that those enterprises that claim to have tax losses or exercise, and against those which are seeking substantial tax refunds, have correctly determined their tax situation” he said, after making the overall balance of the Operation Income 2012. Bernardita Moraga Correspondent
Brazil - ENAT VIII - National Meeting of Tax Administrators of Brazil With the pilot workshops performed in Curitiba and Porto Alegre, the Tax General Coordination of Cooperation and Integration -Cocif of the Federal Revenue Secretariat of Brazil-RFB has responded to the preparations that will end with the Enat VIII, probably in the first week of December 2012, n the city Porto Alegre / RS. The main purpose of the forum is to seek joint solutions from the three spheres of the government to promote a greater administrative integration, standardization and improvement in the quality of the information, the rationalization of costs and the workload of the operational service, more effective supervision, the possibility to carry out coordinated and integrated fiscal actions, improve the exchange of tax information between the various spheres of the government and the standardized data crossing on a large scale and the standardization of procedures. The regional workshops will take place in June, under the coordination of the RFB Fiscal Regions. The workshops provide a qualified and deep debate on the issues of interest to tax administrations in the field of cooperation and integration, and will guide the decision making, discussion and analysis of protocols and agreements signed or to be signed by the federal entities.
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The new introduction by Enat VIII is the committed to develop projects that provide coverage and effectiveness to the Protocols signed. The ENAT is a unique opportunity for the RFB to strengthen ties of cooperation and integration between the federal entities and the organized society. Flávio Antonio Araujo Correspondent Nilton Tadeu Nogueira Dirin/Corin/RFB
Ecuador – the new SRI Code of Ethics By the Resolution published in the Official Gazette 672 of March 29, 2012, the Internal Revenue Service officers have their new Code of Ethics. The Internal Revenue Service through a participatory process of its servers nationwide adopted its new institutional Code of Ethics. This document contains values, principles and rules of conduct to guide and strengthen the ethical behavior of their servants under any type of relation. Mauro Andino A. Correspondent
Ecuador - the first invoice of the new electronic documents scheme was issued The first electronic invoice in the country was issued, under the new issuing scheme of electronic documents, with the purpose of providing greater security, simplify the process of issuing sale vouchers and get online the details of the taxpayers’ transactions. Mauro Andino A. Correspondent
El Salvador - The Ministry of Finance launches the 2012 Complying Plan After an extensive deployment in 51 of the country’s 262 municipalities, the Ministry of Finance started this May a new control strategy called the 2012 Complying Plan, which main objective is to detect taxpayers who do not comply with the obligation to issue legal documents as established in the Tax Code, or if they submit them, they do not do them with the specifications established. The Director General of Internal Taxes of the Ministry of Finance Mr. Cativo, reported that a total of 123 businesses in the three areas of the country have been visited, resulting that 26% of them, i.e. 32 businesses are evading the obligation to issue invoices to the final consumer Ramón Pérez Gómez Correspondent
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Honduras – the DEI, Anti -Fraud Unit, is trained by foreign experts In order to prevent illegal trafficking of Tabaco products in the country, 25 agents from the Anti-Fraud Unit and technical from customs of the Executive Directorate of Revenue (DEI) were trained by intelligence personnel of the company Phil Morris International. The event was held at the offices of the Customs and Tax Training School (EICAT), high rank officials of the institution were also present. Grace de La Paz Saravia Correspondent
Nicaragua - with great success, began the registration of the Single Registration Document for Taxpayers between the DGI, INSS and the Municipality of Managua The first day of registration of the Single Registration Document for Taxpayers of the General Regime (DUR) was very successful, this was an Agreement signed between the General Directorate of Revenue, the Nicaraguan Institute of Social Security and the Municipality of Managua. The Taxpayer Jose Gabriel Vallejos, was very early at the Revenue Administration Office in the Shopping Center Managua, to register and thus was the first person to sign and get the Single Registration Document (DUR) and assessed as very positive this new system, which will save time and costs in carrying out each of the procedures performed. Elías Álvarez M. Correspondent
Peru - Tax revenue increased 8.9% in May In May, the Central Government Tax Revenues recorded a growth of 8.9% in real terms over the same month in 2011. In relation to its components, revenue from domestic taxes had a real growth of 9.6% while that of customs duties fell by 1.7%. The May results reflect the performance of the economic activity in April, as well as the collection and auditing actions done by the Tax Administration on several fronts. According to the available information, in March the GDP grew 5.6% and accumulated a growth of 6.0%. Meanwhile the domestic demand grew 6.7% in March and has achieved a growth of 5.6% in the first quarter. A favorable behavior is also expected in April. Clara Urteaga Correspondent
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Dominican Republic – Internal Revenue holds the First National Student Forum on Tax Education LThe Directorate General of Internal Taxes (DGII) held the first National Student Forum on Tax Education “A new way of learning to participate” with the participation of 296 students from different provinces, a space for reflection and action around the lived experience of students from schools that include tax contents within their curriculum in the subject Moral and Civic Education. Nieves Vargas Collado Correspondent
Events Doctorate Seminar on European Tax Law
Uppsala Center for Tax Law and Uppsala University Faculty of Law, Members of the Doctoral Candidates in Tax Law Network (DCTLN) European Association of Tax Law Professors (EATLP) August 28 and 29, 2012. This seminar is part of a doctorate programme jointly organised by the Institute for Austrian and International Tax Law at WU, the International Tax Center of the University of Leiden and the Uppsala University. The topic of the seminar is comparative tax law. A number of professors will give presentations on different aspects of comparative tax methodology and they will also participate in the workshops. All seminars are offered free of charge; participants will only have to pay for their own travel, lodging and meals.
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.
Training Enrolment open for the Specialized Program on Tax Law and Tax Administration The CIAT and the Externado University of Colombia 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. We will receive until June 13 your registration forms for the second group which will start on July 2, 2012.
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Post of the Month June 07, 2012
What? How? Why? ¿Qué? ¿Cómo? ¿Por qué? Written by Raul Zambrano A few days ago I attended a debate where the speaker commented on different types of approaches for advertising to sell a product or service. It became clear then that the speaker was making, perhaps, an excessive simplification. I have now clear that marketing specialists and advertising creative can find these comments even simplistic. But I know that those comments generated a couple of questions and reflections, or should I say ramblings, which are more flavorful if you share them.
June 03, 2012
Control of VAT refunds “El control de devoluciones en el IVA” Written by Vinicius Pimentel de Freitas Many countries have implemented electronic invoicing (EI) as a fiscal document, therefore subject to the laws and tax regulations. Normally, the EI is a document of existence exclusively digital, issued and stored electronically, which is intended to document a transaction with goods or service, and its legal validity is guaranteed by the digital signature of issuer.
Other Documents The Future of EU Budget Support: Political Conditions, Differentiation and Coordination Jörg Faust, Svea Koch, Nadia Molenaers,Heidi Tavakoli and Jan Vanheukelom European Think-Tanks Institute of Development Policy and Management, University of Antwerp May 2012
At the end of 2011 the European Commission1 published a Communication on the future of EU budget support. This Communication introduces important changes, particularly for the EC as a budget support provider. The new Communication obliges the EC to open up its budget support approach to promote, democracy and human rights, alongside the goal of reducing poverty.
Environmental taxes and sustainable development Edgardo Ferré Olive 2012 190 pages.
The environmentalism and sustainable development is becoming increasingly important in recent years, due to the changes that the economic global system have been suffering, the assertion that the sun will shine forever is not as true. In this book, the author discusses and investigates the possibility of incorporating in the tax legislation, taxes that discourage consumption behaviors that create a negative environmental impact, also analyzing the macroeconomic and microeconomic implications that such taxes can generate.