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ISSN 1684-9833 • Year 4 / No.9 /May 31, 2013
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The Executive Secretariat Informs SAT of Guatemala continues to devote efforts for achieving an effective tax information exchange
2013 CIAT Technical Conference
The Executive Secretariat Informs SAT of Guatemala continues to devote efforts for achieving an effective tax information exchange CIAT Executive Secretariat met with ITC and GIZ representatives in Germany Announcement of the XXIV Essay Contest CIAT/AEAT/IEF - Deadline on June 1, 2013.
As a result of the international commitments acquired by Guatemala in the sphere of tax information exchange, among them, the Multilateral Convention on Mutual Assistance and Information Exchange and the Central American Convention on Mutual Assistance and Technical Cooperation between Tax Administrations, the Superintendency of Tax Administration has carried out numerous actions intended to achieve an effective information exchange. In order to support said actions, a team of specialists from CIAT, the AEAT of Spain, the Guardia di Finanza of Italy and SENIAT of Venezuela visited SAT on May 21 through 23 to provide technical assistance in normative, structural and operational aspects relative to the effective implementation of information exchange, based on international standards and the most widely disseminated best practices. In this respect, alternatives were evaluated and tools were provided for the establishment of a specialized information exchange unit, its functions and main processes. Likewise, case studies were developed for putting into practice the international standards discussed during the first working sessions.
The Tax Administrations Inform Bolivia – Taxation services regulates the means to determine the taxable base on presumed basis Colombia – 24/7 Service Colombia – Training on transfer pricing for DIAN auditors supported by the OECD, the World Bank and the European Commission continues Dominican Republic - Internal revenue collections grows 27% in April Nicaragua - Revenue grows in first quarter (DGI) Peru - New goods are included in the highlevel noncompliance collection regime Peru - The total Tax revenues collected in April was s /. 9 003 million Spain - 44 other countries agree to strengthen their fight against tax havens and opacity Events IBFD News Training Post of the Month New on Web Our documents Other Documents
From left to right: Stefano Gesuelli, Head of the Italian Mission at CIAT; Manfredo Chocano, SAT Planning and Institutional Development Manager; Deissy Moreno, Expert official from SENIAT of Venezuela; Rufino De La Rosa, Expert official from the AEAT of Spain; Gonzalo Arias, CIAT International Cooperation and Taxation Director; Carlos Muñoz, SAT Superintendent; Omar Franco, SAT Collection Intendant and Santiago Urbizo, SAT Project Manager
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Finally, the team of specialists accompanied by high level SAT officials involved in the implementation of the effective information exchange process submitted an oral report to the SAT Superintendent, who showed great motivation in strongly promoting this essential practice for the modern tax administrations, as well as for combatting harmful international tax planning. The resources for carrying out this activity were provided by GIZ, within the framework of the Cooperation Agreement signed between International Tax Compact and the CIAT Executive Secretariat.
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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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Announcement of the XXIV Essay Contest CIAT/AEAT/IEF In the framework of the Technical Cooperation Agreement signed between CIAT, the State Agency of Tax Administration and the Institute of Fiscal Studies, these last two entities attached to the Secretary of State for the Treasury of the Ministry of Finance and Public Administrations of the Kingdom of Spain, announce the XXIV Essay Contest CIAT/AEAT/IEF. This contest is held every two (2) years with a view to promoting the scientific activity among tax administrations officials of CIAT member countries. In this edition, the contest will receive works about: 1. The access to the bank information for tax purposes, 2. VAT and Income Tax withholdings schemes, and 3. Topics related to the management of enforced collection. The due date for delivery of the papers is June 1, 2013 at the latest.
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The Tax Administrations Inform Bolivia – Taxation services regulates the means to determine the taxable base on presumed basis The national Tax Service (SIN) approved the Board’s Normative Resolution which enforces the “Regulations by which the taxable income on presumed basis is determined”; i.e., determines objections in favor of the tax administration, informed the State Executive Chairman of the collection entity, Roberto Ugarte Quispaya. The Board´s Normative Resolution no. 10-0017-13 establishes that this regulation affects the determination processes practiced by the tax administration and in which has been detected that the taxpayer is not registered or does not submit books or accounting records or does not present affidavit or complete data and information, as established under the Tax Code. Juana Patricia Jiménez Soto Correspondent
Colombia – 24/7 Service Colombia and the Directorate of National Taxes and Customs, DIAN in compliance with the FTA in order to speed up foreign trade and customs operations, is in process of implementing the 24/7 service, which consists in extending the opening hours for 24 hours a day, 7 days a week for all operations at the main ports, international airports and the country’s borders. According to this, the service is currently being implemented at Buenaventura´s port in Cartagena, Barranquilla and Santa Marta; as well as in different airports such as Cali’s Alfonso Bonilla Aragon; José Maria Córdoba of Rionegro, Antioquia; Cartagena´s Rafael Nunez; Ernesto Cortisso of Barranquilla and Bogota ´s El Dorado. Patricia Parada Castro Correspondent
Colombia – Training on transfer pricing for DIAN auditors supported by the OECD, the World Bank and the European Commission continues With a participation of 30 Dian officials, the fourth workshop on transfer pricing was held from April 9 to 11. It was the first for this year, with the aim to continue strengthening the control team knowledge, focused on improving the control techniques and capacities. The workshop also allowed to share different experiences from the questions, doubts and opinions of the officials responsible for the Control and Liquidation Process located at the Sub-directorate of international control, the Sectional Tax Directorates and Large taxpayers in Bogota, and the legal Directorate. In this opportunity the people responsible for sharing their experiences with the DIAN team were Dr. Lee Corrick OECD, senior consultant; and Dr. Blanca Moreno-Dodson, World Bank official. Patricia Parada Castro Correspondent
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Dominican Republic - Internal revenue collections grows 27% in April The Directorate General of Internal Revenue increased in April its collection by 27%, presenting an absolute increase of RD$ 6,404.3 billion with regard to April 2012, reaching a total of RD$ 29,456.2 million. Compared to their estimate, the DGII was able to overcome their goal by reaching a 110.6%, which is equivalent to an additional RD$ 2,835 million to the goals established by the State budget. The collection report for April, prepared by the DGII´s Department of economic studies, addresses the issue of the internal revenue participation level of the State´s total revenues. For the January-April 2013, period, the institution represented 80.1% of the total state´s tax revenues; while the General Directorate of customs’ collection was 17% and the National Treasury collected the remaining 2.9%. Nieves Vargas Collado Correspondent
Nicaragua - Revenue grows in first quarter (DGI) The taxes collected before making the refunds increased 10% with respect to the year 2012, from C $ 10,288,878 thousands of córdobas to C $ 11,337,887.0 thousands of córdobas, being the additional revenue C $ 1,049,009.0 thousands of córdobas. The Tax that experienced a higher growth with respect to the year 2012 was the IT with 18%, followed by the ISC with 13% and VAT with 7%. Excluding atypical collection events during this same period from 2012, the growth would be 18.5% this year. Among the tax industry goods which have had a higher growth in the evaluated period January - April 2013 versus the 2012, are: the rum and soda with 23% respectively, followed by beer with 17% and 13% oil.
Peru - New goods are included in the high-level noncompliance collection regime Due to the high level of non-compliance in the Declaration and payment of the sales tax (VAT) in the skins, leathers, tires, retail marketing products derived from tobacco, pharmaceutical products, oils trade, among others, the Ministry of Economy and Finance (MEF) ordered their inclusion in the Collection Regime in order to promote the formalization of such commercial activities. Clara Urteaga Correspondent
Peru - The total Tax revenues collected in April was s /. 9 003 million The Tax Revenue of the Central Government totaled in April S /. 9 003 million as a result of the dynamism of the domestic demand and SUNAT´s direct management that offset the exports behavior mainly affected by lower international prices of metals. Thus the contraction over last year´s similar month was 5.2%, as a result of the impact of external factors, softened by the progression of non-primary sectors. Clara Urteaga Correspondent
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Spain - 44 other countries agree to strengthen their fight against tax havens and opacity Spain and other 44 States members of the OECD Tax Administration Forum (TAF) announced today in Moscow a firm commitment to strengthen the fight against tax havens and opacity. During the TAF 8th meeting in the Russian capital, the tax administrations highest authorities represented in the TAF, including the Director of the Tax Agency (AEAT), Beatriz Viana, have identified a number of “real synergies” which will “fully exploit” in order to fight fraud and tax evasion from the viewpoint of closer cooperation between the different tax administrations. This same cooperation will take place in the field of the fight against tax havens, information on international financial transfers, the investigation of banking transactions and the identification of the beneficiaries of complex structures.
Events Tax Law conferences in tribute to Dr. Ramón Valdés Costa. Current View of the Tax Law. Conflictive and innovative aspects in the field Litoral University , Argentina
The Law and Social School (FCJS) of the Litoral State University invites you to participate in the Conference “current view of tax law. Conflictive and innovative aspects in the field”, in tribute to Dr. Ramón Valdés Costa.
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 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 •
Accreditation – Diploma in Taxation
If you are interested in participating, please fill out the registration form.
Post of the Month Thursday, 23 May 2013
Interoperable APPS for taxpayers Written by Raul Zambrano Various electronic services need to rely on other services in order to properly operate. Some of these services would not be successful if they could not fit into an already large existing, users’ network. Without this potential user base, it would just be “a good idea”.
New on Web More than Revenue: Taxation as a Development Tool Ana Corbacho, Vicente Fretes Cibils, Eduardo Lora Inter-American Development Bank April, 2013
Taxation in Latin America is largely viewed as a means of generating income to keep the government in business. In recent years, progress has been made towards increasing total revenue, but most countries in the region still lag well behind other countries with similar levels of development. More importantly, Latin America policymakers still largely ignore the potential of taxation to contribute to other important development goals. Governments have repeatedly missed the chance to influence consumption and production patterns by using taxes to effect relative price changes. More than Revenue aims to provide an up-to-date overview of the current state of taxation in the Latin American and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the likely economic, institutional, and political constraints on the reform process.
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Our documents “International Taxation Aspects that affect the Management of Tax Administrations” CIAT General Assembly Buenos Aires, Argentina, Abril 22 - 25, 2013
This section contains the documents presented at the 47th CIAT General Assembly, held on April 12 to 25, 2013, in Buenos Aires, Argentina. The central topic is developed around 3 subtopics: “Double taxation, International Tax Evasion and Double Taxation Conventions (DTCs)”; “Control of Transfer pricing ”; “Exchange of Information and mutual administrative assistance between Tax Administrations”.
Bibliographic News April, 2013
This document provides for reference purposes, the most recent documents produced by CIAT and other editorials in the month of March; either articles or other periodic publications, research works and studies of interest.
Other Documents Tax and Development. Aid Modalities for Strengthening Tax Systems OECD March 2013
Tax revenues provide governments with funds to invest in development, relieve poverty, deliver public services and build the physical and social infrastructure for long-term growth. Moreover, there are mutually beneficial links between taxation and good governance. Tax and Development: Aid Modalities for Strengthening Tax Systems highlights how taxation can have a positive effect on the quality of governance and a government’s relationship with citizens and, in turn, how good governance can have a positive effect on compliance and revenue mobilisation.