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ISSN 1684-9833 • Year 3 / No.8 /May 4, 2012

The Executive Secretariat Informs X Edition of the International Master’s Program on Tax Administration and Public Finance 46th CIAT General Assembly

The Executive Secretariat Informs X Edition of the International Master’s Program on Tax Administration and Public Finance New CIAT Executive Council is elected Seminar on “Tax and development: broadening the tax base” The CIAT Executive Secretariat and the World Bank Group commit themselves to formalize cooperation actions Agreement between the CIAT and the Guardia di Finanza of Italy CIAT Executive Secretary visits the head office of the Tax Administrative Court of Panama

This X edition of the Master’s Program promoted by the Spanish Tax Administration (Institute of Fiscal Studies and State Agency of Tax Administration), the National At-a- Distance Education University of Spain (UNED) the Inter-American Center of Tax Administrations (CIAT), the CEDDET Foundation and the Spanish Agency of International Cooperation for Development (AECID) is aimed at collaborating with the Public Administrations of the Ibero-American countries for improving the design and execution of tax policies capacity, by means of a university postgraduate development program, specifically intended for the Ibero-American sphere with academic recognition of Master/International Master’s Degree in Tax Administration and Public Finance by UNED. The International Master’s Program in Tax Administration and Public Finance offers high level academic and professional training in the sphere of organization, planning and management of the tax systems, while also covering trends and best practices in this field from a comparative approach.

Argentina - Echegaray confirmed the signing of a tax information exchange agreement between Argentina and Uruguay

The Master’s program will be held from October 1st, 2012 through June 13, 2014. That is, it will cover two academic terms and will consist of 31 virtual and 3 face-to-face class weeks. The deadline for pre-registration and application for scholarships will be May 20, 2012.

Chile - Minister of Finance addressed CIAT delegates

New CIAT Executive Council is elected

The Tax Administrations Inform

Dominican Republic - Tax on Revenues sets the increase in collection at the DGII Jamaica - TAJ changes email domain

The General Assembly elected the 2012-2013 Executive Council which is formed as follows:

Kenya - KRA wins global tax award

President:

Mexico - Reports on the economic situation, public finances and public debt

Councilors: Ricardo Echegaray - Argentina

Paraguay - SET of Paraguay participates in “Computer in the Clouds” workshop

Carlos Barreto - Brazil Carlos M. Carrasco – Ecuador

Peru - Monthly installments could be paid via Internet

Carlos Alfredo Cativo Sandoval - El Salvador

Events

Clarck Neptune – Haiti

IBFD News

Tania Quispe – Peru

Training

José António de Azevedo Pereira - Portugal

Post of the Month New in the Web Ours Document Other Documents

Julio Pereira Gandarillas Steven T. Miller – United States of America Chile

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Seminar on “Tax and development: broadening the tax base” On Friday, April 27, the Inter-American Center of Tax Administrations (CIAT), ECLAC, the International Tax Compact (ITC) and The World Bank Group joined forces and co-hosted a seminar titled “TAX AND DEVELOPMENT: BROADENING THE TAX BASE.” The event brought together high-level tax administrators and government representatives from 32 countries and was held at ECLAC headquarters in Santiago, Chile.

Dealing with key issues for fiscal policy and tax administrations regarding the challenge of broadening the tax base in the region, the seminar focused on improving tax compliance through the use of third party information and IT-based information systems, challenges of SME taxation in Latin America and key issues concerning donor coordination in the field of taxation and development.

This seminar followed on the heels and complemented the recent CIAT General Assembly on the theme of “IMPROVING THE PERFORMANCE OF THE TAX ADMINISTRATION: EVASION CONTROL AND TAXPAYER ASSISTANCE” which was held in Santiago, Chile from April 23 to 26.

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.

Register On the picture, general view of the Seminar on “Tax and Development: Broadening the Tax Base”

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 CIAT Executive Secretariat and the World Bank Group commit themselves to formalize cooperation actions A Memorandum of Understanding was signed by CIAT and the World Bank Group last April 26, within the framework of the 46th CIAT General Assembly held in Santiago de Chile. In said document both organizations committed themselves to plan coordinated and joint actions for producing studies and providing the countries assistance in the sphere of tax policy and administration.

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Agreement between the CIAT and the Guardia di Finanza of Italy This April 25th, in the framework of the 46th CIAT General Assembly and following the allocution of General Michele Carbone, Head of the Analysis Department and International Relations of the Guardia di Finanza of Italy, and Mr. Mรกrcio F. Verdi, CIAT Executive Secretary, a Memorandum of Understanding has been signed in order to strengthen the cooperation between the two institutions, mostly in the fields of tax intelligence, and exchange of information between States and International Taxation.

General Michele Carbone, Head of the Analysis Department and International Relations of the Guardia di Finanza of Italy, and Mr. Mรกrcio F. Verdi, CIAT Executive Secretary.

This Memorandum of Understanding not only promotes closer relations between both organizations and a greater cooperation of the Guardia di Finanza of Italy towards the CIAT member countries, but also leads to the presence of a representation at the CIAT Executive Secretary central office.

CIAT Executive Secretary visits the head office of the Tax Administrative Court of Panama Attending an invitation of the President Magistrate, Mrs. Isis Ortiz Miranda, the Executive Secretary of the Inter-American Center of Tax Administrations (CIAT), Mr. Marcio Ferreira Verdi, visited the head office of the Tax Administrative Court (TAT) on Thursday, April 12, 2012, with a working team.

The CIAT delegation was integrated by Francisco Beiner, Director of Institutional Management and Operations; Rita Solis, Director of Internal Administration and Human Resources, Neila Jaen, Publication and Communication Coordinator; Julia Fontaine, Planning and Control Coordinator; Elisabeth Rodriguez, Head Librarian, and they were welcomed by the President Magistrate, Isis Ortiz Miranda; the Vice President Magistrate, Reinaldo Achurra Sanchez, and the General Secretary, Elias Solis Gonzalez.

A short presentation on the structure, functions and projects for the strengthening of this new institution at the service of the Panamanian Administrative Tax Justice was offered by the collaborators of the TAT.

Photo: Left to right: Elias Solis Gonzalez, General Secretary; Reinaldo Achurra Sanchez, Vice President Magistrate; Isis Ortiz Miranda, President Magistrate; Marcio Ferreira Verdi, CIAT Executive Secretary and Francisco Beiner, CIAT Director of Institutional Management and Operations

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The Tax Administrations Inform Argentina - Echegaray confirmed the signing of a tax information exchange agreement between Argentina and Uruguay The Federal Administrator of Public Revenues (AFIP-Spanish acronym), Ricardo Echegaray, confirmed the announcement made by the Uruguayan Minister of Economy, Fernando Lorenzo, regarding the signing of a tax information agreement between Argentina and Uruguay at Palacio Anchorena, in the neighboring country’s city of Colonia.

Administrator Echegaray noted that the agreement signed by both countries fulfills the standards of the “Global Forum on Transparency and Exchange of Information for Tax Purposes” of the Organization for Economic Cooperation and Development (OECD).

Correspondent Carlos Alberto Sánchez

Chile - Minister of Finance addressed CIAT delegates The Minister of Finance, Felipe Larraín, special guest speaker at the next to last session of the 46th General Assembly of the Inter-American Center of Tax Administrations (CIAT), made a presentation on “The Chilean economy in turbulent times”, noting that, in spite of the recession in Europe and de-acceleration in the emerging world, the Latin American region was in good standing.

“It must be admitted that, in general, our region has turned out strengthened from the current crisis and our economies are in good standing to take advantage of opportunities”, he said to the tax administration delegates from 40 countries gathered in Santiago.

With respect to Chile, the Minister said it is experiencing a sustained and significant growth, with a 4.5 to 5% projection for 2012. He highlighted the fact that investments in 2011 reached 24% due to the construction boom, while the unemployment rate in the December 2011 through February 2012 quarter was 6.4%.

Correspondent Bernardita Moraga

Dominican Republic - Tax on Revenues sets the increase in collection at the DGII The General Directorate of Internal Taxes (DGII-Spanish acronym) reported that revenues in the month of March totaled RD$18,629 million, thereby increasing again by approximately 17%, and showing an absolute increase of RD$2,713.6 million with respect to March 2011. Such inter-annual increase was achieved through the positive performance of the three main items comprising collection: Corporate and Individual Income Taxes (28.9%); Property Taxes (16.4%); Goods and Services Taxes (13%).

Correspondent Nieves Vargas Collado

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Jamaica - TAJ changes email domain Tax Administration Jamaica (TAJ) is advising the public that it has fully changed over all its former emails to a single domain (@taj.gov.jm) and deactivated the old ones, as it continues its reorganisation and re-branding exercise. As a result emails sent to previous domains reflecting the former: Inland Revenue Department.

Taxpayer Audit and Assessment.

Tax Administration Services Department.

Correspondent Meris Haughton

Kenya - KRA wins global tax award In line with its corporate vision of being the leading Revenue Authority in the world, Kenya Revenue Authority (KRA) has embraced innovation as a way of providing solutions to challenges it confronts. More so the authority encourages homegrown solutions which can be replicated in other tax administrations. One such innovation is the real estate geo-mapping initiative which received recognition at the 46th CIAT General Assembly held in Santiago Chile this week. The initiative was cited as one of the three leading innovations undertaken by tax administrations in the past year. Kenya was honoured alongside Brazil and Argentina. The award was received on behalf of Kenya Revenue Authority by the Commissioner General John Njiraini who was accompanied to the assembly by Pancrasius Nyaga- Commissioner of Domestic Taxes (LTO) and Karen Nginda-Deputy Commissioner Research and Corporate Planning.

Correspondent Pancracious Nyagah

Mexico - Reports on the economic situation, public finances and public debt The main macroeconomic indicators show that in the first quarter of 2012, the annual growth rate experienced a slight increase with respect to figures of late 2011. Such evolution was due to a greater growth in the external as well as internal demands. Industrial production in the United States was accelerated, thus resulting in a greater dynamism of non-oil exports. Nevertheless, the entire U.S. economy maintained a moderate growth, while there was a persistent uncertainty in relation to the tax and financial situation of several countries in the Euro zone.

Correspondent Roberto L贸pez Vides

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Paraguay - SET of Paraguay participates in “Computer in the Clouds” workshop Computer in the clouds is a model for allowing convenient and upon demand access to a series of computerized services.

The State Undersecretariat of Taxation of the Ministry of Finance, represented by the Information Technology Coordination Office participated in the forum entitled: “Toward the Implementation of an e-Paraguay Platform”, wherein details were provided regarding achievements and difficulties in implementation faced by the countries.

The Information Technology coordinator, Oscar Bogarín, was the moderator of the presentation: “Computer in the clouds”. Likewise, representatives from Uruguay, Colombia, Ecuador and Peru explained the scope and advantages of “Computer in the clouds”.

Correspondent Elizabeth Fernández de Corrales

Peru - Monthly installments could be paid via Internet Continuing with the actions oriented to offer new services using the available computer tools, the SUNAT offers a new option for taxpayers who have requested to pay their tax debt in installments, for complying with this obligation in a more convenient, simple and faster way.

Correspondent Clara Urteaga

Events Tax secrecy and tax transparency – the relevance of confidentiality in tax law

Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business)and Orebro University, Sweden Rust, Burgenland July 5 – 7, 2012 The main purpose of this research project is to assess not only the ways in which different countries regard the treatment of tax information and tax secrecy, but also its impacts. The conference will deal, among other topics, with the collection of data, the sharing of information domestically as well as internationally and the access to taxpayers’ data not only by the public but also by individuals.

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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 17, 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:

• •

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 21, 2012 Lleve su revista. ¡Ya!: Written by: Raúl Zambrano

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New in the Web Improving the performance of the tax administration: evasion control and taxpayer assistance 46th CIAT General Assembly Santiago, Chile, April 23 – 26, 2012

This document comprises the lectures presented during the 46th CIAT General Assembly carried out in Santiago de Chile, Chile from the 23th to the 26th of April, 2012. The central topic is developed around 3 subtopics: 1. The use of Information and Communication Technologies to improve Performance and facilitate Compliance. 2. Satisfaction and Quality of Service provided by the tax administration to the taxpayer . 3. Measurement of VAT and Income Tax evasion by individual and corporate taxpayers .

CIAT Thematic Bibliographic Tax Evasion No.7, April 2012

This thematic series presents in its Edition No. 7 the topic of “Tax Evasion”. The references compiled in this series are studies developed by technical agents either as presentations on the occasion of general assemblies or technical conferences.

Ours Document Bibliographic News April, 2012

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

Other Documents Tax Shastra

Parthasarathi Shome Director and Chief Executive of Indian Council for Research on International Economic Relations march 2012 Tax Shastra is a comparative account of the tax administrations of three countries: India, the United Kingdom and Brazil.

Parthasarathi Shome has worked extensively in these countries and he focuses our attention on areas where these countries can learn from one another. The author uses his invaluable experience to advocate for India a system built on three pillars or strengths of the tax administration systems of the other two countries and draw up a model structure that would maximise administrative efficiency and minimize the ‘tax gap’.