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ISSN 1684-9833 • Year 3 / No.7 /April 13, 2012

The Executive Secretariat Informs Electronic invoicing seminar in Trinidad and Tobago successfully concluded

46th CIAT General Assembly

The Executive Secretariat Informs Electronic invoicing seminar in Trinidad and Tobago successfully concluded The Tax Administrations Inform Argentina -AFIP creates an intelligent matrix to exchange information on Tax evasion crimes with the provinces Bolivia - SIN impulses five strategies for strengthening the institutions Brazil - “The Citizenship Bus” reaches its tenth edition in Palmeiras de Goiás Chile - Internal Tax Service registers a 39% increase in submitted tax returns on second day of 2012 period The Netherlands - Colombia attempt to complete the tax treaty in April

A seminar was held in the city of Port of Spain from 27th to 29th of March 2012, for sharing with English-speaking countries, and particularly the Caribbean countries, the successful experiences of Latin America in Electronic Invoicing.

The event, sponsored by the European Commission and the Department of Internal Taxation of Trinidad and Tobago included delegates from various member countries, from the Tax Authority of Kenya and invited countries from the Caribbean Organization of Tax Administrators (COTA).

The panelists in the seminar were: Mrs. Monica Parolari of the Federal Administration of Public Income of Argentina (AFIP); Mr. Vinicius Pimentel de Freitas, Finance Secretary of the Brazilian State of Rio Grande del Sur; Mr. Juan Carlo Lalangui of the Internal Revenue Service of Ecuador, Mr. Mauricio Romero of the Superintendence of Tax Administration of Guatemala; Mr. Cesar Luis Perales of the Tax Administration Service of Mexico, and Mr. Raul Zambrano for the CIAT Executive Secretariat.

The Finance Minister of Trinidad and Tobago and Mrs. Deokie Hossein, Commissioner of the IRD, also addressed the event.

Spain - State General Budgets 2012.

State General Budget Law proposal for 2012, approved. The Government approves exceptional tax measures in order to increase collection South Africa - Media Statement by the Minister of Finance, Mr. Pravin Gordhan, on the Preliminary Outcome of Revenue Collection for the 2011/12 Fiscal Year IBFD News Training Post of the Month New in the Web Other Documents

Participants of the Electronic Invoicing Seminar

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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.

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Argentina -AFIP creates an intelligent matrix to exchange information on Tax evasion crimes with the provinces For such purpose, the Provinces will be empowered with a stronger capacity of investigation regarding the Tax evasion crimes, which will allow provincial tax departments to access relevant and consistent information.

The Federal Administration of Public Income (AFIP) has created an intelligent computer tool which allow reciprocal transfer between the AFIP, the provincial tax departments, and the City of Buenos Aires, for all the tax information related to tax crimes and social security frauds, with the objective of providing each administration with a better volume of information and file the corresponding criminal complaints.

Through the General Resolution 3309, which will be published in the Official Bulletin, this tool called “Matrix of Criminal Tax Information Exchange” will collect essential and relevant information to fight payments evasion of national taxes, provincials taxes and Buenos Aires City taxes.

Carlos Alberto Sánchez Correspondent

Bolivia - SIN impulses five strategies for strengthening the institutions An institutional development plan will consider five strategic projects to be implemented immediately by the National Tax Service (SIN), in an effort to generate reforms for strengthening and empowering the institution in order to improve living standards. This was announced by the Executive President, Roberto Ugarte Q, at a Managers and Directors meeting held in the Cochabamba City.

“We are in a perfect time to give a new impulse to the SIN, and for this reason, we propose plans that will be carried out in the following weeks: To empower the program “Tax Culture”; to increase the tax base; to reduce tax evasion levels; and to improve the collection, control and legal procedures, explained Ugarte.

Juana Patricia Jiménez Soto Correspondent

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Brazil - “The Citizenship Bus” reaches its tenth edition in Palmeiras de Goiás The purpose of the Citizenship Bus, as the program is popularly known, is to provide assistance to the municipalities that do not have a Federal Revenue agency. Its official name is Brazil’s Federal Revenue - Revenue of Citizenship. Through a mobile unit, the program provides services to local people, as well as teaches tax education. Therefore, in addition to the service, lectures are given on the topic, promoting the involvement of the local community.

On March 12-15, the Federal Revenue of Brazil (DRF) in Goiânia, in partnership with the Jose Vitti Institute, a nongovernmental organization that provides services in favor of citizens, took the Citizenship Bus to Palmeira City in Goiás. In the event, the speaker Humberto Matsuda, who is the representative of the DRF / Goiânia, highlighted the importance of creating groups in the municipalities for tax education, motivating the formation of the so-called social observatories.

On the evening of the 14th, the conference on Fiscal and Citizenship Education was attended by 52 people including civil servants, teachers, politicians, businessmen, accountants, municipal and State authorities, such as the Deputy Mayor of Jandaia, Goiás.

In total, 316 assistances and 800 services were provided, an average of 2.53 services per assistance.

The services were provided by three attendants, one supervisor and three people for operational and logistical support.

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

Chile - Internal Tax Service registers a 39% increase in submitted tax returns on second day of 2012 period At the end of the second day of the 2012 Operation Income, taxpayers have submitted a total of 289,443 tax returns, exceeding by 39.8% the results of the year 2011 at the same period, when 206,999 returns were received.

The first day of Operation Income, on Sunday, April 1, the computer systems of the Internal Tax Service (SII in Spanish) registered 97,000 returns.

Bernardita Moraga Correspondent

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Spain - State General Budgets 2012. State General Budget Law proposal for 2012, approved.

The Government approves exceptional tax measures in order to increase collection The Government approves exceptional tax measures in order to increase collection The Council of Ministers has approved the delivery to the Parliament of the State General Budget Law proposal for 2012, which undertake an important effort to control expenditures in order to reduce the public deficit and reach the budget stability objective.

However, in spite of this effort to control the deficit, the priority headings such as expenditures for pensions are not set aside and salaries of public agents are maintained, as well as unemployment benefits.

Source: Ministerio de Hacienda y Administraciones Públicas

South Africa - Media Statement by the Minister of Finance, Mr. Pravin Gordhan, on the Preliminary Outcome of Revenue Collection for the 2011/12 Fiscal Year The collection of tax revenue is one of the most informed indicators of how successful a country is in stimulating growth, development and investment in its economy; in encouraging its citizens to comply with its laws; and in maintaining an appropriate balance between its fiscal expenditure needs and available income streams.

The ability of a government to intervene during times of economic crises, market contagion or recessions, depends on the strength and depth of its fiscal position – the tax revenues it has, it can or it is expected to generate through revenue collection.

Varsha Singh Correspondent

The Netherlands - Colombia attempt to complete the tax treaty in April Frans Weekers, the State Secretary of Finance, and his Colombian colleague Ana Fernanda Maiguashca expect to be able to complete the negotiations about a tax treaty and a customs treaty at the end of April. Both State Secretaries expressed this expectation during a meeting in the Colombian capital Bogotá.

Both countries have talked about a tax treaty for quite some time now. A third round of talks has been planned in April. Ms Maiguashca and Mr Weekers both think that the treaty can then be completed as to content as well. The treaty will prevent both double taxation and tax dodging. A tax treaty also offers Colombian companies the opportunity to get clarity in advance about their fiscal treatment in the Netherlands. ‘A treaty will stimulate the intensifying of mutual investments,’ says Mr Weekers.

Marian Bette 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

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.

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: • • •

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.

Post of the Month April 06, 2012 Y como en Lisboa, en Santiago: Written by: Raúl Zambrano

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New in the Web Research Scholarship As per the Technical Cooperation Agreement signed in Buenos Aires, Argentina on 19 April 2005, the InterAmerican Center of Tax Administration, the Institute of Fiscal Studies and the Spanish State Agency of Tax Administration (AEAT) annually call for a Research Scholarship on topics of tax policy or administration in Iberoamerica.

Eligible for the scholarship are active officials of the Tax or Customs Administrations of CIAT-member countries from Latin America and the Caribbean.

Essay Contest In the framework of the Technical Cooperation Agreement signed between CIAT, the Spanish State Agency of Tax Administration and the Institute of Fiscal Studies, CIAT annually calls an Essay Contest, created as a dynamic and practical mechanism to motivate tax officials from member countries to analyze and research tax topics bearing direct relationship with their daily work.

Other Documents Financing for development and middle income-countries: new challenges ECLAC 2012

In Latin America and the Caribbean, almost 90% of the countries belong to the middle income category.

Differences between countries offer a wide range of variables, not only regarding their size and economic situation, but also their social situation and structural conditions related to their potential development and their productivity.

Central America tax policy in times of crisis

Centro American Institute of Fiscal Studies (ICEFI in Spanish) 2012 ICEFI completes a balance of the last ten years main tax policy characteristics. It analyzes how the main components of tax policy affect social equity, highlighting how; in this case, social policy is an effective instrument to reduce inequality. It concludes that the sustainability of a tax policy that promotes growth and social equity, and adapts itself to international changing environment requires, more than in the past, deep reforms in the income, expenditure and transparency areas.