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eCIAT ISSN 1684-9833 • Año 6 / No. 10 / 30 de Mayo, 2014

The Executive Secretariat Informs

The Executive Secretariat Informs Call for Articles for the CIAT/IEF/AEAT Tax Administration Review No. 38 ITC, World Bank-IFC and CIAT Sponsor Workshop on Improving Taxpayer Relations The Tax Administrations Inform Argentina - AFIP implement the new Malvina computer system Bolivia - The SIN inaugurate mobile fairs for tax culture in four cities Brazil - The IRS provides technical assistance for the NAF program of tax education experience in Lima, Peru Brazil - The Siscomex Website unifies the performance of public agencies that operate in foreign trade El Salvador - Finance Minister presents tax initiatives and tax reforms for 2014 Honduras - DEI trains entrepreneurs in new invoicing system Paraguay - Tributación actualiza nómina de Grandes Contribuyentes Paraguay - Finance and SFP sign agreement to implement the Tax Official Career Spain – Convention with Cyprus to avoid double taxation and prevent tax evasion Courses IBFD News

Call for Articles for the CIAT / IEF / AEAT Tax Administration Review No. 38 We are pleased to announce to the entire MyCIAT community that we have opened the call for articles to be included in the issue No. 38 of the Tax Administration Review.

As you know, the review is a biannual publication of the Inter-American Center of Tax Administrations (CIAT), which is sponsored by the Institute of Fiscal Studies (IEF) and the State Tax Administration Agency (AEAT), both from Spain.

The deadline for submitting articles is on October 31, 2014.

ITC, World Bank-IFC and CIAT Sponsor Workshop on Improving Taxpayer Relations On Friday, May 9th and following the CIAT 2014 General Assembly in Rio de Janeiro, Brazil, a one-day workshop was held on “Methods Conducive to Improving Relationship with Taxpayer Business Community and Tax Intermediaries.” This annual event is sponsored by the International Tax Compact, the World Bank-IFC and CIAT. The primary objective of the workshops is to provide an informal forum to CIAT member countries to discuss particular tax administration topics.

In support of this years workshop we had the pleasure of listening to presentations by Grace Perez, Deputy Director OECD-CTPA and Dr. Jeffery Owens, in addition to CIAT members and event sponsors.

While the workshop topic is not one often addressed at major events, the conversations amongst participants were lively and informative.

Of particular interest were the presentations on “Successful Taxpayer

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Cooperation Models.� The discussions revolved around what works and how the strategy was formulated. In summary, the workshop experience was beneficial to many of the CIAT member country officials that participated.

Workshop Pictures

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CIAT is a public international organization which groups the tax administrations of 38 countries, (31 Amarican countries, 5 European countries, 1 African countries and 1 Asian country. India is an associate members), 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 Tax Administrations Inform

Argentina - AFIP implement the new Malvina computer system The AFIP began implementing the different instances of the Malvina Information System, which will replace Mary, the existing Information. In his presentation, the federal administrator, Ricardo Echegaray said that “the Malvina Information System is developed within the National E-Governance Plan under the chairmanship of Dr. Cristina Fernandez de Kirchner. Among its objectives are the comprehensive management of custom operations, risk management in real-time, information exchange between the different sectors involved in foreign trade through electronic media and documents “ María Luisa Carbonell Correspondent

Bolivia - The SIN inaugurate mobile fairs for tax culture in four cities The National Tax Service (SIN) began last week tax cultures mobile fairs in four cities, in order to strengthen the tax awareness and culture on citizens of all ages.

In this sense, the SIN held a mobile fair in Plaza del Bicentenario, in the city of La Paz, where dozens of people had access to the tax information material.

Juana Patricia Jiménez Soto Correspondent

Brazil - The IRS provides technical assistance for the NAF program of tax education experience in Lima, Peru In Lima, Peru, on March 24 and 25, the Federal Revenue of Brazil has provided technical assistance on tax education experience conceived by the Tax and Accounting Support Cores to individuals and legal entities, known as NAF. This technical assistance, coordinated by the EUROsociAL Programme II, in partnership with the IRS and the National Superintendence of Tax Administration and Customs of Peru, was attended by tax and educational institutions of Chile, Costa Rica, Ecuador, Honduras, Mexico, Paraguay and Peru.

The IRS was represented at the event by the Tax Education and institutional memory Coordinator, Antônio Henrique Lindemberg Baltazar, and the head of the Digital Bookkeeping Division, Clovis Belbute Peres.

During the meeting, Central American countries were able to see in detail the nature and scope of NAF and establish an action plan that will, in the coming months, be implemented and adapted to the reality of each Member.

As a result of the mutual collaboration, at the end of the event a letter of intent was signed between the various participants, drafting their commitment to the NAF in Latin America. At the same time, a proposal was presented by the Federal Revenue and the EUROsociAL for creating a Latin American network of NAF.

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With the participation of representatives from the Tax Administrations and several universities in Latin America, the meeting allowed exchanging experiences among peers with relevant contributions to the development of a dialogue at regional level.

About NAF With the goal of developing tax morale and social cohesion, the Federal Revenue Service of Brazil began in the year 2011 a pioneer project on tax education for Universities to support low-income individuals and micro and small enterprises. This initiative, which in Brazil is called Core Accounting and tax support (NAF), has as main purposes: 1. Provide accounting and tax support to individuals with low income (less than $ 12.000.00, approximately), to micro and small enterprises and to the internal public educational institutions where the core is situated, and 2. Act as a knowledge generation center, through study groups involving students, teachers and professionals of the tax administration, discussions, lectures, seminars, practical case studies and visits by students to the Federal revenue workshops, and other training and courses offered to university students.

Currently, there are 43 NAF implemented in Brazilian universities. With the IRS methodological support and the intermediation of EUROsociAL, the NAF have been implemented in Costa Rica and Guatemala and are currently being implemented in Chile, Ecuador, El Salvador, Honduras, Mexico, Paraguay and Peru.

Brazil - The Siscomex Website unifies the performance of public agencies that operate in foreign trade The private sector will also benefit from the upcoming website, because this helps to stop loosing resources with redundant procedures. It is a “single window� for public and private entities in import and export processes.

The Siscomex website is a technological updating and expansion of the integrated foreign trade System (Siscomex), created in 1993 and which had its last expansion in 1997. With the new website, business people and their legal representatives shall have access to the process stages of their operations and will be able to see the situation and the progress of export Records (RE) import licences (LI), Dispatches (DE) and Import (DI) dispatches.

With the Single foreign trade Portal in 2014 (which will be fully implemented in 2017), the system will bring new possibilities of query operations. The Web Disclaimer Integrated Drawback will be created; this is an online version of an export incentive system that will eliminate the use of paper in the process. Scanned documents will still be able to be sent to the entities involved in foreign trade.

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El Salvador - Finance Minister presents tax initiatives and tax reforms for 2014 Pursuant to the mandate expressed in Article No. 226 of the Constitution of the Republic and within the framework of responsibilities of the Ministry of Finance, the Minister of Finance, Carlos Caceres presented a set of draft laws and measures that complement the tax reforms program of the five-year term 2009-2014, led by President Mauricio Funes Ramón Pérez Gómez Correspondent

Honduras - DEI trains entrepreneurs in new invoicing system To regularize the printing of tax documents and thus reduce fraud and tax evasion, since the beginning of 2014 the Revenue Executive Directorate (DEI) began implementing a new invoicing system.

The project was created in 2010, by the middle of last year we proceeded to take a census of all printing shops operating in the country and about 400 print shops were identified nationwide.

Grace de La Paz Saravia Correspondent

Paraguay - Tributación actualiza nómina de Grandes Contribuyentes The Undersecretary of State Taxation (SET) issued the Resolution No. 26, whereby from July 01, the Taxpayers Registry under jurisdiction of the General Directorate of Large Taxpayers will be updated, by which this directorate will manage the 720 largest taxpayers accounts.

For the identification of these large taxpayers, the tax authorities have considered the largest amounts collected for the state Finances, in taxes as well as withholdings, in addition to considering those who reported highest sales volumes at the end of the 2013 fiscal year.

Alba Servín Correspondent

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Paraguay - Finance and SFP sign agreement to implement the Tax Official Career The Ministry of Finance and the Ministry of Public Function (SFP) signed an interagency agreement to implement the pilot plan which launches the official public career of the Secretariat of State Taxation (SET).

The aim is to establish a relationship for mutual cooperation aimed at the development of public policies designed to promote the professionalization of civil servants of the Ministry of Finance, beginning with the tax authorities, through technical and suitable mechanisms for human resource management.

Alba ServĂ­n Correspondent

Spain – Convention with Cyprus to avoid double taxation and prevent tax evasion Convention between the Kingdom of Spain and the Republic of Cyprus to avoid double taxation and prevent tax evasion with respect to income and capital taxation, and its Protocol, done at Nicosia on 14 February 2013.

Courses Treaty Aspects of International Tax Planning IBFD 26-28 November 2014 This three-day intermediate-level course focuses on a number of common international tax planning tools and the role that tax treaties play in international tax planning strategies.

IBFD Workshop on International Tax Developments IBFD November 26, 2014 This event features recent developments in International Tax Planning: the OECD/G20 Action Plan on Base Erosion and Profit Shifting, transfer pricing aspects of international tax planning and anti avoidance rules.

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BFD News International Bureau of Fiscal Documentation (IBFD) Cooperation - CIAT - IBF 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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May 16, 2014 By: Raul Zambrano Some connected things Topics such as the deep internet, interoperability, the clouds, the Big Data, software as a service, social engineering, security.

New in the Web Bibliographic News May 2014 This section offers for your reference the latest documents from CIAT and other publishers during May, including Journal articles and other regular publications, research papers and studies.