Y6n15

Newsletter

eCIAT ISSN 1684-9833 • Year 6 / No. 15 / August 29, 2014

The Executive Secretariat Informs The Executive Secretariat Informs SII Chile shares with SUNAT its experience controlling the mining sector under the Eurosocial II-CIAT collaboration Program

SII Chile shares with SUNAT its experience controlling the mining sector under the Eurosocial II-CIAT collaboration Program

With Germany´s GIZ financial support, the Federal Revenue Secretariat of Brazil (RFB) and the CIAT Executive Secretariat are collaborating to promote the Access to public information of tax interest

In order to strengthen the capacity of fiscal agents of the National Superintendence of Customs and Tax Administration of Peru for auditing transfer pricing in the mining sector, the EUROsociAL II program through its operating partner CIAT, hosted from August 11 to 13, 2014, the visit of two experts from the Internal Revenue Service of Chile to Lime Peru.

CIAT participated in meeting of the Subcommittee on Extractive Industries Taxation Issues for Developing Countries CIAT and TAT sign specific academic collaboration Agreement The Tax Administrations Inform Bolivia - The SIN enrolled more than 22,000 new taxpayers until July 2014 Costa Rica - National Customs Service intensified the use of computer tools to fight tax evasion and tax fraud Dominican Republic - Guarocuya Felix highlights the business support for implementing Tax Solutions Ecuador - Sri Mobile available in Windows Phone

Paula Acevedo, Office of the Deputy Advisory Control and Carolina Céspedes, Head of Transfer Pricing area of SII together with Fernando Becerra, Manager of International Taxation and Transfer Pricing SUNAT.

During the technical sessions, the SII officials covered general topics such as the introduction to the mining industry, and explained how the transfer pricing audits are carried out in the SII. At the same time they shared caseloads and developed real case studies with SUNAT´s audit team.

Honduras - DEI receives recognition for complying with 100 percent transparency Mexico - Increases collection and the register of taxpayers during the second quarter of 2014 Paraguay - The SET and the Federal Revenue agreed to work together Paraguay – Talking about organizational aspects of the Federal Revenue of Brazil Peru - Central government tax revenue increased S /.4 072 Million between January and July 2014 Training IBFD News Ours documents Other Documents of interest

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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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This consultancy did not only reached SUNAT auditors involved in the extractive industry but also other areas involved in the audit process, as is the case of Claims and the Tax Court, the latter is responsible for resolving disputes as the ultimate administrative instance. From the tax policy perspective, representatives from the Ministry of Economy and Finance also participated in the event.

This specialized consultancy reflects SUNATs need to improve both productivity and performance of their employees as well as the noncompliance of VAT and income tax, since the goal for increasing the tax burden is to reach 18% by 2016 ; and it has thrived as a result of the lawsuit filed by Peru against the EUROsociAL II Program, as part of the Action “Compliance with Tax Obligations” of the “Public Finance” Area, coordinated by the FIIAPP, which operating partners are AEAT of Spain, IEF of Spain and CIAT. From now on, CIAT will follow along with the partners of the EUROsociAL II program, the progress, claims and interests that may arise, in order to move forward on new activities that will support voluntary compliance.

With Germany´s GIZ financial support, the Federal Revenue Secretariat of Brazil (RFB) and the CIAT Executive Secretariat are collaborating to promote the Access to public information of tax interest On August 11- 13 of this year, Dr. Carlos A. Barreto, RFB Secretary and Mr. Márcio. F. Verdi, CIAT Executive Secretary; began a meeting comprising officials of both organizations to deal with strategic and technical aspects related to the initiative for promoting the Access to public information of tax interest.

This initiative was developed in the framework of a collaboration program between the “International Tax Compact”, GIZ from Germany and CIAT. The first phase consisted of a feasibility analysis to determine availability,

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Phone (507) 265-2766 / 265-5994 Fax: (507) 264-4926 E mail:ciat@ciat.org Web Site: http://www.ciat.org Meetings’ participants

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reliability and extent of public tax information in ten (10) countries in Latin America, which was achieved through the CIAT Executive Secretariat, with technical support from the AFIP of Argentina, the AEAT of Spain and the Guardia di Finanza of Italy.

In the current phase, the RFB support for developing a web tool that allows access to public information qualified and classified at global level, at low cost and in “record” time, is the key to achieve the expected goal, which is to create a “public good” to improve the access to information of officials in the research and control areas of tax administrations.

For more information, contact Mr. Gonzalo Arias, CIAT’s Director of Cooperation and International Taxation garias@ ciat.org

From left to right: Mr. Carlos Barreto, Secretary of Brazil’s Receita Federal and Mr. Márcio F. Verdi, CIAT’s Executive Secretary.

CIAT participated in meeting of the Subcommittee on Extractive Industries Taxation Issues for Developing Countries The second meeting of the Subcommittee on Extractive Industries Taxation Issues for Developing Countries of the United Nations Committee of Experts on International Cooperation in Tax Matters was held on August 5-7 of the current year in the city of Arusha, Tanzania. The first meeting was held on May 7-9, in Johannesburg, South Africa.

The topics discussed at the Arusha meeting dealt with the challenges faced by the developing countries in relation to capital gains, value added tax, dismantling of operations, among other local taxation issues, as well as those of the international sphere such as the impact of treaties to avoid double taxation of extractive industries.

The topics discussed at the Arusha meeting dealt with the challenges faced by the developing countries in relation to capital gains, value added tax, dismantling of operations, among other local taxation issues, as well as those of the international.

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CIAT and TAT sign specific academic collaboration Agreement On Thursday, July 31, 2014, the Administrative Tax Court (TAT) of Panama, represented by its Chief Judge, Ana Mae Jiménez Guerra, and the Inter-American Center of Tax Administrations (CIAT), represented by its Executive Secretary, Mr. Márcio F. Verdi, signed a specific academic collaboration agreement that is framed within the technical collaboration and assistance agreement in training and research in force between both institutions.

The purpose of this agreement is to prepare a publication for the international tax community, especially intended for those countries that are in the process of creating or strengthening administrative or judicial tax courts. It will provide comparative information on the experiences of Latin American countries, from the legal, administrative and operational standpoints.

Based on the terms agreed by both institutions, it is deemed that the publication will be concluded and ready for its dissemination by February 2016.

From left to right: Mr. Francisco Beiner, Director of Operations and Institutional Management, Mr. Gonzalo Arias, Director of Cooperation and International Taxation, Ms. Ana Mae Jiménez Chief Judge of TAT, Mr. Márcio F. Verdi, CIAT Executive Secretary, Ms. Isis Ortiz Miranda, Deputy Chief Judge of TAT, Mr. Reinaldo Achurra Sánchez, TAT’s Judge and Mr. Elías Solís González, TAT General Secretary.

Event’s attendees

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The Tax Administrations Inform

Bolivia - The SIN enrolled more than 22,000 new taxpayers until July 2014 More than 22,000 new taxpayers joined the National Register of Taxpayers in the first seven months of 2014, registering so far an increase of 5.6% this year, the Executive President of the National Tax Service (SIN) Erik Ariñez Bazán, reported.

With these new registrations, the National Taxpayers Registry, constituted by the General and Special Regimes reached in late July 2014 a total of 415,892 active taxpayers, 22,081 more registered than those until the end of December 2013.

Juana Patricia Jiménez Soto Correspondent

Costa Rica - National Customs Service intensified the use of computer tools to fight tax evasion and tax fraud In order to establish better controls for imported goods, the National Customs Service, of the Ministry of Finance intensified and integrated software tools to more efficiently and effectively implement control instruments for the entry and exit of goods.

These improvements will allow, among other benefits, extend controls over invoicing and are made up of two main components: i) Enable control instruments and improve applications control tools. This, accompanied by an intense staff training process for an efficient application of these new tools. ii). Use the information from the computer systemTICA for customs control.

Maribel Zúñiga Cambronero Correspondent

Dominican Republic - Guarocuya Felix highlights the business support for implementing Tax Solutions uador - SRI móvil disponible en Windows Phone Felix highlighted the facilities given by the Tax Administration for the business which is implementing the tax solutions to work on it without any problems when applying it to the equipment or software.

He reported that since 2009 to date 6,030 tax solutions have been implements across the country, noting that since September 2012 to date 2,825 tax solutions were implemented. Only in last July 122 solutions were implemented while between July and August so far 10 tax systems have been implemented.

Nieves Vargas Collado Correspondent

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Ecuador - SRI Mobile available in Windows Phone The Internal Revenue Service informs the public that the “SRI Mobile” application is already available in the Windows Phone applications store.

SRI Mobile gives citizens the opportunity to be informed in real time from the comfort of their mobile device with internet access of public tax questions such as: their Tax status, Validity of Documents, Value of the Vehicle Registration, Caused Income tax and debts, as well as the most important institutional news, information on agencies and social networks.

Bernard Gambarrotti R. Correspondent

Honduras - DEI receives recognition for complying with 100 percent transparency The Revenue Executive Directorate (DEI), receives a recognition for excellence for complying 100 percent with the Law on Transparency and Access to Public Information.

The DEI received this recognition for making available to civil society its general policies, business plans, programs, projects, reports, activities, financial statements and quarterly budgetary payments by program; as well as the mechanisms for public participation in decision-making.

Grace de La Paz Saravia Correspondent

Mexico - Increases collection and the register of taxpayers during the second quarter of 2014 The Ministry of Finance through the Tax Administration Service (SAT) published on its website the Tax and Management Report for the second quarter of 2014, which highlights the results of the collection, which is higher than the one recorded during the same period last year due to the new tax measures of the Tax Reform.

Tax revenues administered by the SAT increased 934,149,000 pesos (mp), which represents a real annual increase of 7.4 percent and 12.6 percent once adjusted as a result of the “Get current” program efect.

Adrian Guarneros Correspondent

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Paraguay - The SET and the Federal Revenue agreed to work together The Tax Undersecretary of State and the Federal Tax Revenue of Brazil signed a Memorandum of Understanding and Cooperation between the two institutions. The event took place at the administration facilities and the document was signed by Mr. Carlos Alberto Barreto from the Federal Revenue who came to our country for this purpose and the Vice Minister of Taxation, Dra. Marta González Ayala.

“Basically the aim of this agreement is the creation of working groups and the exchange of experts on issues that enable closer cooperation between the Federal Revenue and SET to develop the capacity of each of our institutions,” said the Deputy Minister.

Alba Servín Correspondent

Paraguay – Talking about organizational aspects of the Federal Revenue of Brazil The Secretary of the Federal Revenue of Brazil, Carlos Alberto Barreto, during his visit to our country, talked to officials from the State Taxation Secretariat. The topic was “Organizational Aspects of the Federal Revenue of Brazil.”

The head of the tax administration of Brazil described the administrative, operational and organizational structure of the Federal Internal Revenue Service, which reports to the Ministry of Economy of Brazil and administers the federal revenues, foreign trade income and pensions.

Alba Servín Correspondent

Peru - Central government tax revenue increased s /.4 072 Million between January and July 2014 The tax revenues of the central government increased S /. 55,516 million between January and July 2014, higher by S /. 4072 million compared to the same period last year. This result represents so far a real increase of 4.4% this year.

From January to July, the cumulative total VAT collection totaled S /. 29,161 million increasing 4.2% in real terms, driven by the Internal IGV which grew 3.7% and imports IGV was increased by 4.9% in real terms compared with the same period in 2013.

Clara Urteaga Correspondent

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Training As part of our commitment to support the human talent development within the TAs, we have started the registration process for the courses that begin in the second half of 2014, please find here the general information for each of the available programs.

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.

Ours documents New edition of the Tax Administration Review CIAT/AEAT/IEF No.37. July 2014 The 37th edition of the Tax Administration Review CIAT/AEAT/IEF is now available to all MyCiat community members.

As in previous issues, our intention is to present to the readers, a diversity of topics covering matters of interest and current importance for our Tax Administrations

Other Documents of interest Ibero-American Fiscal Forum Newsletter (Ist Semester, No. 18, 2014) International Master’s Program in Tax Administration and Public Finance Alumni Network Institute of Fiscal Studies, Spain This edition includes the following papers: • • •

The BEPS Project from the Latin American and Caribbean perspective by Domingo Carbajo and Pablo Porporatto Regional consultation on Base erosion and profit sharing by Diego González and Márcio F. Verdi Forum Report: BEPS, an action plan? by Silvia López Ribas

It also includes reviews, features and other news.