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ISSN 1684-9833 • Year 4 / No.5 /March 15, 2013
The Executive Secretariat Informs CIAT Executive Council Meeting On March 7 and 8 the CIAT Executive Council held its meeting in Panama City. The Executive Secretariat presented the report of completed activities and the current budget execution as well as the Annual Operating Plan and Budget draft for the period 2013-2014. The Executive Council also reviewed the adjustments to the CIAT draft Strategic Plan for the period 2013-2017, suggested at the October 2012 meeting (Amsterdam). All the documentation and other institutional management issues will be subject to approval by the General Assembly of Representatives at the Administrative Session scheduled for Tuesday, April 23, in Buenos Aires. The Executive Secretariat Informs CIAT Executive Council Meeting The Tax Administrations Inform Argentina - The February collection grew 28.8% and totaled 60,888 million pesos Bolivia - Mobile Office: Tax is the first public entity in providing services over the internet Bolivia – Tax Administration signs agreement with the Financial System Supervisory Authority Brazil - Eurosocial visits the Tax Assistance and Tax Education General Coordination to know the RFB Tax Education programs Chile – Once again tax revenues reach record level
oto: View of the CIAT Executive Council Meeting
Costa Rica – OECD’s Global Forum on Transparency examines the country’s efforts in the process of tax information exchange Dominican Republic-DGII progresses in the implementation process of the law 253-12 to public institutions that do not report withholdings to the DGII Paraguay - Collection increased 7.2% in February over the same month of 2012 Peru- SUNAT projects that tax revenue would increase 7.3% this year IBFD News Training Post of the Month Other Documents
Photo: Members of the CIAT Executive Council, together with the Directors of the Executive Secretariat
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The Tax Administrations Inform Argentina - The February collection grew 28.8% and totaled 60,888 million pesos The Director of AFIP, Ricardo Echegaray announced that tax collection for February 2013 reached 60,888 million pesos, an increase of 28.8% over the same month of 2011.
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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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Carlos Alberto Sánchez Correspondent
Bolivia - Mobile Office: Tax is the first public entity in providing services over the internet National tax Services (SII) was at the forefront of technological innovations in the public and private sector of Bolivia and Latin America by developing a “Mobile Office” that allows taxpayers to make arrangements through the internet, said its Executive Chairman, Roberto Ugarte Q. Juana Patricia Jiménez Soto Correspondent
Bolivia – Tax Administration signs agreement with the Financial System Supervisory Authority The National Tax Service (SIN) and the Supervisory Authority of the Financial System (ASFI) launched an interagency agreement to modernize and make more secure the mechanisms that contribute to withhold funds from bank accounts and recover tax debts for the State. Juana Patricia Jiménez Soto Correspondent
Brazil - Eurosocial visits the Tax Assistance and Tax Education General Coordination to know the RFB Tax Education programs The visit was requested by the Eurosocial, interested in knowing two RFB Tax Education initiatives: the creation of Accounting and tax Assistance Centers-NAF and the program “The RFB invites: meet our Customs.” Flávio Antonio Araújo Correspondent
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Chile – Once again tax revenues reach record level Accumulated Net tax revenue reached a record, reaching 22 billion 770,030 million pesos for the year 2012 (46.780 MM USD), an increase of 4.8% compared to the previous year (table 1). 78% are paid by large companies. Bernardita Moraga Correspondent
Costa Rica – OECD’s Global Forum on Transparency examines the country’s efforts in the process of tax information exchange From February 25 to 28, 2013, the Global Forum on Transparency and Exchange of Information of the Organization for Economic Cooperation and Development (OECD) held technical hearings in Kuala Lumpur, Malaysia, to evaluate the work done by countries in the processes of transparency and exchange of tax information. Maribel Zúñiga Cambronero Correspondent
Dominican Republic-DGII progresses in the implementation process of the law 253-12 to public institutions that do not report withholdings to the DGII The Director-General of internal revenue, doctor Guarocuya Felix, reported on progress that jointly with the National Treasury performs the DGII for the compliance with article 10 of the tax reform law 253-12 on the obligation of all State institutions to report withholdings performed to suppliers. Nieves Vargas Collado Correspondent
Paraguay - Collection increased 7.2% in February over the same month of 2012 The total tax revenues collected in February by the Sub-secretary of State Taxation (SET) and the National Customs Directorate (DNA) reached 921 billion of Guarani, which implies an increase of 7.2% over the same period last year, in which both entities collected G. 859 billion. Elizabeth Fernández de Corrales Correspondent
Peru - Peruvian companies begin issuing electronic invoices The National Superintendent of customs and tax administration (SUNAT), Tania Quispe Mansilla, reported that in 2013 the tax revenue of the central Government would increase to S /. 93,290 million. Clara Urteaga 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 Announcement of Course Given the importance we attribute to continued training in order that tax professionals may be fully updated on tax administration, customs and human resources issues we are announcing the following course: • • • • • •
Course on Human Resources Management 2nd. Tax Ethics Course 3rd. Course on Transfer Pricing. Course on Information Exchange. Course on General Principles of Public Finances and Tax System. Accreditation – Diploma in Taxation.
If you are interested in participating, please fill out the registration form. The courses will be offered in Spanish.
Post of the Month Monday, 11 March 2013
Explaining the past. Predicting the future Raúl Zambrano There are many ways to present statistics or indicators and their evolution over time. The Institute for Health Metric and Evaluation is the best I’ve found for its importance, its presentation, for the conclusions that it allows to reach (available in spanish).
Sunday, 10 March 2013
Contemporary “Social Contracts” María Goenaga Ruiz de Zuazu Although I have already discussed this topic in some of my previous posts, I bring back after reading this interesting article from Joaquin Estefanía in El País.
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Other Documents Fiscal Panorama of Latin America and the Caribbean. Tax Reform and Renovation of the Fiscal Pact ECLAC 2013
This document presents an updated overview of the tax situation in Latin America and the Caribbean. It explains the participation of taxes in the total income of the public sectors of the region, as well as the importance that have any taxes applied to the exploitation of natural resources, value-added tax (VAT), income tax, taxes on heritage and resources collected by sub-national Governments.
Política Fiscal e Inversión: Un Enfoque Sistémico y de Crecimiento Inclusivo “Fiscal Policy and Investment: A Systemic Approach with Inclusive Growth” José María Fanelli ECLAC February 2013
This work aims to present a conceptual framework to analyze these questions considering that fiscal policies, on one hand must be consistent with an inclusive vision of growth and on the other hand, should work in the current context of the region, characterized by greater openness and integration of economies into the global markets (available in spanish).
Finance & Development Middle East: Looking Ahead Vol.50. No.1 March 2013
This issue of F&D looks at the difficulties of this transition, focusing on deep-rooted and long-standing forces that shape the region’s economy and offering options for moving ahead to achieve strong, inclusive growth.
Ending VAT Exemptions: Towards a post-modern VAT Rita de la Feria and Richard Krever Oxford University Centre for Business Taxation 2012
The theoretical and practical advantages of the VAT have led to its adoption in some form or another by most countries and by many hundreds of subnational administrations worldwide. However, nowhere is VAT found without exemptions. Exemptions are arguably the most controversial feature of VAT regimes.