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ISSN 1684-9833 • Year 4 / No.11 /Juen 28, 2013
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The Executive Secretariat Informs Announcement of the VI CIAT/ AEAT/ IEF Scholarship Research
Announcement of the VI CIAT/ AEAT/ IEF Scholarship Research
The Executive Secretariat Informs Announcement of the VI CIAT/ AEAT/ IEF Scholarship Research SUNAT of Peru undertakes actions for strengthening its International Tax Information Exchange capacities The Tax Administrations Inform Bolivia - SIN: 57% of tax returns were submitted through the virtual office Bolivarian Republic of Venezuela -The SENIAT Announces that it is mandatory for all taxpayers to submit their income returns electronically Chile - Survey reveals high satisfaction among current users of electronic invoices
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 announces the VI Research Scholarship CIAT – AEAT – IEF. The Scholarship, as in previous editions, is 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. The deadline for submitting applications is July 8, 2013
SUNAT of Peru undertakes actions for strengthening its International Tax Information Exchange capacities Within the framework of the existing cooperation program between “International Tax Compact” and CIAT, technical assistance was provided to SUNAT of Peru on June 5 to 7, 2013, regarding the necessary legal, administrative and operational issues involved in an effective tax information exchange. The working team members were the Head of the Central Information Unit of Spain’s AEAT, the Head of the Italian Mission (Guardia di Finanza) before CIAT, officials from various areas of SUNAT and the CIAT Director of International Cooperation and Taxation.
Jamaica - TAJ Head Addresses Next Generation of Tax Administrators Paraguay – IRP registers more taxpayers Peru - Tax revenue increased 2.3% in May United States of America - IRS Electronic Tax Administration Advisory Committee Delivers Report to Congress Uruguay - Agreement between the national tax administration and the National Customs Directorate Event IBFD News Training Post of the Month New on Web Our documents Other Documents
SUNAT Superintendent, Mrs. Tania Quispe, welcomes the participants
SUNAT Superintendent, Mrs. Tania Quispe, made the opening statement. On several occasions she has stressed the importance of this practice for strengthening the control of globalized taxpayers and improving the levels of transparency and cooperation in Peru.
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As a result of the event, areas for improvement were identified, along with the needs and possible actions and strategies to be followed for achieving the best international standards in this area.
The Tax Administrations Inform Bolivia - SIN: 57% of tax returns were submitted through the virtual The submission of tax returns through the Virtual Office allowed a collection of Bs 1,942,560,161 and in physical format a total of Bs 58,296,924 We invite you to CIATalks, the space provided by CIAT. Read the posts, give your opinion and actively participate
CIAT is a public international organization which groups the tax administrations of 39 countries, (31 Amarican countries, 5 European countries, 2 African countries and 1 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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The National Tax Service (SIN) received in May of this year 542 276 returns, of which 306,538 (57%) were completed through the Virtual Office and 235,738 (43%) in physical format, which shows that the modern technology services benefit taxpayers, said Mr. Roberto Ugarte Q , Executive President of the State collection agency. Juana Patricia JimĂŠnez Soto Correspondentl
Bolivarian Republic of Venezuela -The SENIAT Announces that it is mandatory for all taxpayers to submit their income returns electronically The national integrated service of customs and tax administration (SENIAT), announces the obligation to submit the income tax return (ISLR) in electronic form for all taxpayers; both for individuals and legal entities and entities without legal status. Pablo Pinto ChĂĄvez Correspondent
Chile - Survey reveals high satisfaction among current users of electronic invoices 81% of current users of the free electronic invoicing system offered by the Internal Revenue Service (SII) are satisfied with the application. The satisfaction levels for of other electronic invoicing systems reaches 87%. In relation to the main advantage resulting from the use of this tool, both segments primarily value the possibility of going at the SII offices for stamping invoices, in addition to the speed and the image of transparency and credibility for the company. Bernardita Moraga Correspondent
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Jamaica - TAJ Head Addresses Next Generation of Tax Administrators Commissioner General of Tax Administration Jamaica (TAJ), Ainsley Powell has advised tax administrators that the country will be depending on them to change the way tax administration engages taxpayers to collect revenues due in an equitable & cost effective manner and to foster greater voluntary compliance. Meris Haughton Correspondent
Paraguay – IRP registers more taxpayers The Tax Sub-secretariat of the Ministry of Finances registers a sustained increase in the registration of taxpayers for the personal income tax (IRP). To date, the tax has 4,000 registered taxpayers for the whole country. Elizabeth Fernández de Corrales Correspondent
Peru - Tax revenue increased 2.3% in May In May, Tax Revenues from the Central Government totaled S /. 7006 million, increasing to S /. 325 million compared to May of last year and achieving a growth of 2.3% in real terms This growth is mainly due to higher revenues from non-primary sectors, given the growth in GDP and domestic demand and the direct management by SUNAT, which have compensated the lower collection from the primary sector, mainly the mining sector due to mining exports affected by lower international metal prices. Clara Urteaga Correspondent
United States of America – IRS Electronic Tax Administration Advisory Committee Delivers Report to Congress The Electronic Tax Administration Advisory Committee (ETAAC) presented its 2013 Annual Report to Congress. The report discusses five groups of recommendations on issues in electronic tax administration. Highlights of the report include recommendations on the following key outcomes: • • • • •
Approve standards for security, privacy and fraud prevention Provide incentives for e-filing employment tax returns Expand access to data and online tools Leverage relationships in the electronic filing community Fund CADE 2 and the 1040 Modernized e-file (MeF) programs
Raúl Pertierra Correspondent
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Uruguay - Agreement between the national tax administration and the National Customs Directorate Taking advantage of the use of new technologies, this agreement will allow performing an updated inventory of all existing exchanges and defining new information exchange and the mechanisms that will be used�. The agreement allows the exchange of information between the two institutions The General Director of revenue and the National Director of Customs signed an agreement between the two institutions for the exchange of information. Margarita Faral Correspondent
Event III LAC Forum on Fiscal Policy
Ministry of Economy and Finance and the General Revenue Directorate of Uruguay. Organized jointly by CIAT, ECLAC, IDB and OECD July 4-5, 2013 The III LAC Forum on Fiscal Policy will be held on July 4 and 5, 2013, in Montevideo, in the frame of the LAC Fiscal Initiative (Latin America and the Caribbean) of the OECD. Its main purpose is to promote the exchange of experiences between Tax policymakers in LAC countries, experts from the Fiscal Affairs Committee and from the Development Centre of the OECD, and regional organizations, regarding public policies to address the fiscal challenges faced by these countries, both at regional and national levels. This third meeting of the LAC Forum is organized jointly by CIAT, ECLAC, IDB and OECD and will be hosted by the Ministry of Economy and Finance and the General Revenue Directorate of Uruguay.
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.
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Training Virtual Master’s Program in International Taxation, Foreign Trade and Customs Through Resolution No. 6053, of May 20, 2013, the Ministry of National Education of Colombia has granted the Qualified Register for a 7-year period to the Virtual Master’s Program in International Taxation, Foreign Trade and Customs of Universidad Externado de Colombia and CIAT. The master’s program seeks to provide officials of the tax administrations of the Latin American countries members of CIAT, as well as private sector professionals who are in permanent contact with the pertinent government entities, an in-depth academic training in the subject matters to be considered.
Post of the Month 21 June 2013
Tax Amnesties Written by: Fernando Herrero In Latin America, Argentina, Brazil (and several states in Brazil), Colombia, Ecuador and the Dominican Republic have offered tax amnesties in the last decade, as had many other countries around the world, including Australia, Singapore, India, South Africa, Kenya, Spain, Belgium, Italy, Sweden and Russia.
16 June 2013
The concerns of Bebita Written by: Raul Zambrano It is hard to resist the temptation to identify the decisive moments for changes, the big turning point, or for the beginning of a new course. It is also difficult to immediately notice their importance. Many people remember the year when the man walked on the moon for the first time or when the euro was introduced, because these events touched immediately all people’s wisdom.
04 June 2013
Curiosities about a survey Written by: Gaspar Maldonado I had the opportunity to work very closely on the book “State of Tax Administrations in Latin America 2006-2010”, a joint effort by the Inter-American Center of Tax Administrations (CIAT), the Inter-American Development Bank (IDB) and the Regional Assistance Center for Central America and the Dominican Republic (CAPTAC-DR), which presents a reliable study on the Tax Administrations conditions.
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New on Web Updates on information about treaties in CIATData The Tax Studies and Research Directorate has updated the information on the state of the Conventions to Avoid Double Taxation (DTAs) and the Tax Information Exchange Agreements (TIEAs) in the CIAT Member Countries of Latin America on June 1, 2013. This update includes 185 DTAs and 39 TIEAs in force. In addition, information on signed multilateral agreements, such as the Multilateral Convention on Mutual Assistance and Technical Cooperation between Tax and Customs Administrations of Central America, and the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. The information can be accessed in the Treaties section: Treaties 2013 Update
Other Documents CIAT Bibliographic News June, 2013
This document provides for reference purposes, the most recent documents produced by CIAT and other editorials in the month of June; either articles or other periodic publications, research works and studies of interest.
Other Documents Fiscal Policy and Economic Urowth. Microeconomic Considerations and Macroeconomic RelationshipsJosĂŠ FĂŠlix Sanz-Sanz and Ismael Sanz Labrador CEPAL Series: Macroeconomics of Development June 2013
This paper presents a panoramic view on the relationship between fiscal policy and economic growth. To do this, basic microeconomic concepts are first reviewed which help to understand the efficiency costs associated with enforcement. Armed with these micro-economic concepts, subsequently the recent literature on the macroeconomic relationship between budgetary policy and economic growth is reviewed.
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Report 2012
Internal Revenue Service Bolivia The Institutional Report 2012, summarized in figures and indicators of the executive, administrative, regulatory and technical work of the National Tax Service.
Review - Brazil in Code Future tax Voucher Eudaldo Almeida de Jesus April – June 2013
Brazil has already an alternative solution for the vouchers used by retail sales operations including the final consumer with benefits for customers, businesses and Control agencies.