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ISSN 1684-9833 • Year 3 / No.5 / March 16, 2012

The Executive Secretariat Informs Summary of the Activities Completed by the CIAT Executive Secretariat in 2011 This report is a compilation of the main activities carried in accordance with the CIAT Executive Secretariat’s Programs, from January through December 2011, second year of the term of office of the CIAT Executive Secretary, Mr. Márcio F. Verdi.

46th CIAT General Assembly

Income Tax Micro-simulator The Executive Secretariat Informs Summary of the Activities Completed by the CIAT Executive Secretariat in 2011 Income Tax Micro-simulator The Tax Administrations Inform Brazil - Federal Revenue of Brazil (RFB) offers solutions at the largest IT event in the world Colombia - Form Model 110 is ready for Income Tax Return Statements Paraguay - AFIP restarts Technical Assistance to SET Peru - Individuals could request tax return reimbursement via internet Peru - SUNAT will Strengthen Control, Facilitation and Tax Culture Actions with new Organizational Structure Venezuela - Superintendent Cabello Rondón estimates to collect Bs 15 billion by ISLR in the first quarter of the year IBFD News Post of the Month Training Our documents Other Documents

Thanks to the agreement of inter-institutional cooperation between the Institute for Fiscal Studies (IEF) of the Ministry of Finance and Public Administration of Spain and the CIAT completed recently the review and validation of the income tax of legal entities micro-simulation model (IRPJ ) developed by the Center for Fiscal Studies (CEF) of the Internal Revenue Service (IRS) in Ecuador.

Mr. César Pérez and Ms. Lucia Torrejon from the Statistics IEF Unit moved to Quito in January of this year to provide the aforementioned technical assistance, particularly with regard to treatment and cleansing (consistency) of data from the tax returns statements and sampling techniques and transverse and longitudinal cuts.

The tool, which source code is written entirely in Stata but presents the results and graphics in simple Excel spreadsheets, performs descriptive statistical analysis of the data, explores patterns of behavior, makes deterministic and stochastic simulations and allows distributional impact and structural analysis of possible reforms in the IRPJ. Through The CIAT Study Network areas, the SRI simulator is available to all member countries tax administrations which are interested in adapting the referred model to their tax reality. For technical assistance please contact the Tax Studies and Research Director, Econ. Miguel Pecho.

It is worth mentioning that since 2010, the CIAT has been promoting the use of micro-simulation techniques in the study and research areas because its involvement is increasingly common the in policy evaluation tasks or preparation of tax reforms, making imperative to take advantage of the benefits of this type of quantitative techniques, and thus provide better recommendations to policy makers.

The disinterested cooperation of SRI and IEF supports the CIAT efforts to have

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unified micro-simulation models for all Latin America, a course of action that was presented in late 2011 to the Committee of Planning and Program Coordination Eurosocial II as part of the Thematic Area of Public Finance, replicating the successful experience of the EUROMOD project that now applies to all European countries.

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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In the photo, Ms. Ximena Amoroso and Mr. Mauro Andino, SRI Ecuador handling the IRPJ simulator to the CIAT Tax Studies and Research Director, Ecom. Miguel Pecho

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

Photo: Ms. Lucia Torrej贸n and Mr. Cesar Perez from the IEF, with the CEF team of the SRI of Ecuador

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The Tax Administrations Inform Brazil - Federal Revenue of Brazil (RFB) offers solutions at the largest IT event in the world With the e-Process, or SPED / Electronic Invoice and the Program Generator of income tax statement, the RFB is participating in the biggest event of information technology in the world. It is the CeBIT, the Center for Business Automation, Telecommunications and Information Technologies 2012 in Hannover, Germany.

This year the Cebit chose Brazil as a country theme, with the title in die Brasilien investiert in die Zukunft, “Brazil invests in the future.”

The Fair was inaugurated by the German Chancellor, Angela Merkel, accompanied by the president Dilma Roussef and their ministers.

More than 80 Brazilian technology companies were present. The RFB is one of the key exhibitors, with a proposal to interest the world companies in Brazilian solutions.

The event is also an opportunity for the RFB to prospect information technology especially in the main theme of this year’s CeBIT: Trust Management.

On Wednesday (03.07), the Ministry of Economy and Finance of Germany met the Brazilian workflow solution for the tax administrative processes represented by the e-Process presented by Marcelo de Sousa, and expressed interest in exploring the topic.

The 8/3, Carlos Oda and Ronald Cesar Thompson presented at the open conference the SPED solutions / Electronic Invoice, and the Income Tax Statement Generator Program, respectively.

Flávio Antonio Araújo Correspondent Nilton Tadeu Nogueira Dirin/Corin/RFB

Colombia - Form Model 110 is ready for Income Tax Return Statements The entity´s Resolution 000017 of February 27th, 2012, pointed out the formats and specifications to submit relevant tax information from the taxpayers and non-taxpayers for tax control effects.

With this form, income tax returns statements, complimentary or assets can be submitted by the 2011 tax year for companies and individuals forced to maintain bookkeeping.

Patricia Parada Castro Correspondent

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Paraguay - AFIP restarts Technical Assistance to SET The State Sub-Secretariat of Taxation of the Ministry of Finance will again receive representatives from the Federal Administration of Public Revenues (AFIP in Spanish) to follow up the technical assistance which started last year with the support of the Argentinian Cooperation Fund (FOAR in Spanish).

The first activity for this year will consist of three sessions on “Training Management” that will follow up the seminar that started last November in Buenos Aires. In this opportunity, AFIP officials will arrive in our country to train employees from the local Tax Administration.

Elizabeth Fernández de Corrales Correspondent

Peru - Individuals could request tax return reimbursement via internet In order to provide better services to citizens facilitating tax compliance, the SUNAT has been encouraging the use of virtual tools. Since 2010 it was established that individuals with income tax credit balance could request the reimbursement of this amount and they could process it via Internet.

This tool benefits taxpayers that generate Capital Income (First and Second Category) and Labor Income (Fourth Category - Independent employees).

Clara Urteaga Correspondent

Peru - SUNAT will Strengthen Control, Facilitation and Tax Culture Actions with new Organizational Structure To guarantee an efficient execution of the tax policy, it is necessary that the National Superintendency of Tax Administration (SUNAT) count on adequate management mechanisms and instruments, as well as a flexible organic structure that may respond to its strategic role as collection entity.

Thus, the SUNAT Strengthening Law was approved last December for providing tools to the Tax Administration to fight evasion and avoidance, contraband and illegal trafficking of goods, facilitate foreign trade, expand the tax base and improve collection by means of a fair and equitable system for the taxpayers.

Fuente: Sitio Web Clara Urteaga Correspondent

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Venezuela - Superintendent Cabello Rondón estimates to collect Bs 15 billion by ISLR in the first quarter of the year The National Superintendent of Customs and Tax, Jose David Cabello Rondón assured that it is estimated to collect 15 billion bolívares on Income Tax for the first quarter of this year. This information was presented during a meeting with the media at the Baratta Shopping Center in the Táchira State.

“During the first quarter of 2012, collection goal for the ISLR is 9,67 billions of bolívares. However, our aspiration is to obtain 15 billion of bolívares for which we count with the joint effort of all the SENIAT officials”, Cabello Rondón said.

Source: Web Site Esther Madrid Blanco 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 February 29, 2012 Y otras cosas no clasificadas en otra parte: Written by: Raúl Zambrano

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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

CIAT Courses registration call Given the importance of offering a permanent training that keeps the tax professionals up to date with the issues of tax administration, customs and transfer pricing, we announced that we have opened the registration for the following courses: • • • •

Course on Control of Institutions and Financial Operations 6ed.

Basic course on Human Resources Course on Tax Ethics and Tax Citizenship 2nd edition.

Course on Transfer Pricing 5th edition.

To participate, please fill the inscription form and send it to capacitación@ciat.org indicating the name of the course with the other requirements.

Our documents Tax Moral as Determining Factor in Improving the Effectiveness of the Tax Administration 45th CIAT General Assembly Quito, Ecuador 4th to the 7th of April, 2011

This document comprises the lectures presented during the 45th CIAT General Assembly carried out in Quito, Ecuador from the 4th to the 7th of April, 2011. The central topic is developed around 3 subtopics: 1. Definition, Scope and Objectives of the Tax Moral Concept. 2. Tax Moral and the Taxpayer´s Behavior. 3. Tax Moral as a determining factor in promoting Tax Compliance...see document

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Other Documents "Economic Policy Reforms 2012 Going for Growth"

Organisation for Economic Co-operation and Development (OECD) March 2012 OECD Annual Report which emphasizes the progresses of its member countries in structural policies. It identifies the priority reforms needed to impulse the real income, both in OECD countries and in selected emerging economies (Brazil, China, India, Indonesia, Russia and South Africa). The report provides internationally comparable indicators that will allow them to evaluate their economic performance and structural policies in a wide range of areas...see document

World Economic Outlook UpdateGlobal Recovery Stalls, Downside Risks Intensify International Monetary Fund January 24, 2012

A Survey by the IMF staff usually published twice a year. It presents IMF staff economists' analyses of global economic developments during the near and medium term. Chapters give an overview as well as more detailed analysis of the world economy; consider issues affecting industrial countries, developing countries, and economies in transition to market; and address topics of pressing current interest...see document