Newsletter
eCIAT ISSN 1684-9833 • Year 6 / No. 16 / September 19, 2014
The Executive Secretariat Inform The Executive Secretariat Informs CIAT participated in the XXVII Annual Session of the Latin American Tax Law Institute AFIP receives officials of the Secretariat for Taxation of Paraguay in the framework of EUROsocial II-CIAT collaboration Program Results of the “Regional Roundtable on international taxation” Executive Council Finance Subcommittee held meeting at CIAT Headquarters Recognition event to officials of the CIAT Executive Secretariat The Tax Administrations Inform Argentina Echegaray presented AFIP Mobile, an application for tablets and cell phones
CIAT participated in the XXVII Annual Session of the Latin American Tax Law Institute From August 31 to September 5, the XXVII Annual Session of the Latin American Tax Law Institute (Spanish: Jornadas Latinoamericanas de Derecho Tributario) took place at the JW Marriot Hotel, in the city of Lima, Peru, organized by the Latin American Tax Law Institute (ILADT). The two main topics of the Conference were: Fiscal Responsibility and AntiAbuse Clauses in the context of Double Taxation Conventions. Seminars and other academic activities were also held on tax accounting law, general anti-avoidance provisions, exchange of information, bilateral models of agreements to avoid double taxation, international tax transparency and taxation of natural resources. Miguel Pecho Trigueros, CIAT Director of Tax Studies and Research, presented in the panel on information exchange the recent developments and challenges of the Latin America countries to apply the new standard for automatic exchange of financial information promoted by the G-20 countries.
Argentina - Echegaray: “The mining sector joins e-government” Bolivia - The SIN collected Bs 35.785 million in eight months of 2014 Bolivia - The SIN has launched the Virtual Invoicing System Brazil - The Federal Revenue launches a website for mobile devices Ecuador – Voice-over for EUROsocial reporting Paraguay - tax collection rose 21.2 % in August Bolivarian Republic of Venezuela - The SENIAT in August has raised more than 42 billion bolivars Dominican Republic - DGII MINERD and PUCMM shows the “Tax Administration as Service to Citizenship” to teachers IBFD News Training Post of the month
From left to right: Luis Martínez Giner (Spain), Miguel Pecho Trigueros (CIAT), Peter Byrne, Juan Carlos Zegarra Vílchez (Peru) and Rodrigo Muñoz Serafín (Mexico).
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AFIP receives officials of the Secretariat for Taxation of Paraguay in the framework of EUROsocial II-CIAT collaboration Program From August 27 to 29, 2014 the Federal Administration of Public Revenue (AFIP) of Argentina received at its headquarters, officials from the State Secretariat of Taxation (SET) of Paraguay aimed to share their experience in price adjustment issues.
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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.
The visitors met with the AFIP team who participated in the regulation process of Article 4 of the Law No. 5061 of Paraguay, with the recently issued decree n ° 1832/014 for the purposes of addressing the joint review of the price adjustment rules. The AFIP presented its legislation on international operations and the latest international developments on documentation regarding transnational operations were discussed. Finally, the SET visitors received advice in the drafting of the resolution to be issued by that institution for the purposes of controlling the prices declared by taxpayers. The exchange visit has been organized up as a result of the demands presented by the EUROsocial II Program beneficiary countries within the framework of the Action “Compliance with Tax Obligations” from the “Public Finance” area, coordinated by the FIIAPP, whose operating partners are AEAT of Spain, Spain IEF and CIAT. Hereinafter, CIAT will follow along with EUROsociAL II program partners the progress, demands and interests that tax administrations beneficiaries of Program will present in order to move forward on new activities to support voluntary compliance.
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Contact us: CIAT Executive Secretariat / e-CIAT Newsletter P.O. Box 0834-02129 Panama, Republic of Panama. Phone (507) 265-2766 / 265-5994 Fax: (507) 264-4926 E mail:ciat@ciat.org Web Site: http://www.ciat.org Experts of the AFIP: Graciela Liquin, Head of the Assessment and Technical Evaluation Division; Cecilia Diamand, the Officer of the assessment and Technical Evaluation Division, with officials of the Secretariat for Taxation of Paraguay.
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Results of the “Regional Roundtable on international taxation” On August 26 and 27 of this year in the City of Buenos Aires was held a regional roundtable on international taxation, sponsored by the Inter-American Center of Tax Administrations (CIAT), the Latin American Network on Debt, Development and Rights (LATINDADD), the Tax Justice Network in Latin America and the Caribbean, “Financial Transparency Coalition”, OXFAM and the Federal Public Revenue Administration of Argentina (AFIP). This activity was attended by officials and representatives from Tax Administrations, Ministries of Finance, international organizations and civil society representatives. Tax Administration Officials from Argentina, Bolivia, Brazil, Chile, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Jamaica, Mexico, Peru and Uruguay were present as well as tax treaties experts from the Ministries of Finance of Argentina and Mexico and representatives of the United Nations (Committee on Fiscal Affairs and International Cooperation DESA-FXD), ECLAC, UNASUR, COSEFIN, “Tax Justice Network” and the Monitoring Group BEPS. The discussions were held under the rules of “Chatham House” and focused on the vision and perspective of developing countries, particularly those in Latin America and the Caribbean. The BEPS Action Plan, the exchange of information for tax purposes, including the new standard for automatic exchange of information; new developments and experiences to control the transfer pricing aspects of the negotiation and the cost/benefit of tax treaties, tax benefits and tax competition, as well as aspects relating to international tax cooperation were the topics discussed. This allowed us to know the reality of the countries in the region, with significant asymmetries and in some cases conflicting views, as well as best practices that have been the mutual interests for cooperation between these countries and organizations, with the aim to progress on regional results and towards a harmonized development of tax policies and tax administrations. The “Round Table” set a precedent which demonstrates the potential and importance of the association of tax administrations, international organizations, regional integration organizations and NGOs to create opportunities for effective and objective discussions.
On the photo appears Gonzalo Arias, Director of International Cooperation and Taxation, during his presentation.
On the photo: View of the participants.
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Executive Council Finance Subcommittee held meeting at CIAT Headquarters The Financial Affairs Advisory Subcommittee of the CIAT Executive Council met at the Executive Secretariat headquarters on August 27-29, 2014. The working agenda included the review of recommendations from the previous report, as well as of the budgetary execution for the 2013-2014 fiscal period and the audited Financial Statements through June 30, 2014.
Members of the Financial Affairs Advisory Subcommittee with Executive Secretariat officials.
The Subcommittee is formed by Juan María Conte, from AFIP of Argentina; Marcos Da Cunha, from the Secretariat of Federal Revenues of Brazil and Luis Antonio Velasco, from the SRI of Ecuador.
The Subcommittee’s report will be submitted by the Executive Secretariat for consideration of the Executive Council at the meeting to be held in Santiago de Compostela, Spain on October 5, 2014.
Recognition event to officials of the CIAT Executive Secretariat The CIAT Executive Secretariat has held an award event honoring the staff members with 5, 10 15, 20 and 45 years of uninterrupted service to the Inter-American Center of Tax Administrations (CIAT), as a recognition to the dedication and professionalism of its employees. During the event, 10 officers have received award plaques for their years of loyalty and commitment to the institution: Marco De Gracia - 45, Johana Canto - 25, Xiomara de Tejada - 20, Rubén González - 15, Elizabeth Rodriguez - 10, Marcio F. Verdi - 10 -5 Maribel Rivera, Julia Fontaine - 5, Miguel Chest -5, Omar Monteza - 5. Mr. Socorro Velasquez, Director of Institutional Planning and Development, addressed the assembly referring to the sense of responsibility and commitment of those work in our organization. Finally, the Executive Secretary, Mr. Marcio F. Verdi, who was also honored for his 10 years of service, addressed those present to acknowledge their work and dedication, which allows the growth of the institution.
From left to right: Omar Monteza, Maribel Rivera, Elizabeth Rodriguez, Marcos De Gracia, Johana Canto, Rubén González, Márcio F. Verdi, Xiomara de Tejada and Julia Fontaine.
Delivery of a recognition plaque to Mr. Marcio Verdi for his 10 years of service, by Mr. Jorge Ayala Cosulich, Former Executive Secretary of CIAT.
From left to right: The CIAT Executive Secretary, Mr. Marcio F. Verdi, with officer Marco De Gracia, celebrating 45 years of service, and Mr. Jorge Ayala Cosulich, Former Executive Secretary of CIAT.
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The Tax Administrations Inform
Argentina - Echegaray presented AFIP Mobile, an application for tablets and cell phones The head of the AFIP, Ricardo Echegaray chaired the 10th meeting of the Tax Advisory Council where he announced that the AFIP Mobile application has already been 4,500 downloaded on tablets and mobile from May to date. “We are the first tax administration in Argentina to have an application of this nature and one of the first in the world to develop a tax management tool on these devices,” stressed the federal administrator in the meeting. María Luisa Carbonell Correspondent
Argentina - Echegaray: “The mining sector joins e-government” Based on an agreement signed by the head of the AFIP, Ricardo Echegaray and the secretary of Mining, Ing. Jorge Mayoral, the Secretariat joints to the Single Window of Foreign Trade (VUCE) as an intervention agency in foreign trade operations, both in import and export. “We incorporated new technologies for the sector,” said Mayoral during the ceremony held at the headquarters of the AFIP and he added that “the President gave us the mission to implement an Argentinian mining development model that would make predictable the appraisal of natural mineral resources”. María Luisa Carbonell Correspondent
Bolivia - The SIN collected Bs 35.785 million in eight months of 2014 National Revenue Service (SIN) raised Bs 35.784,7 million in the first eight months of 2014, surpassing what was done in the similar period of the previous administration and increasing the flow of resources allocated - mainly - to finance public investment and industrialization projects, with the aim of improving the Bolivians’ quality of life. According to the official report submitted by the Executive Chairman of the SIN, Erik Ariñez Bazán, the collected amount until August of 2014 is higher by Bs 2.749,8 million than the 2013 amount. The increase is 8%. Juana Patricia Jiménez Soto Correspondent
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Bolivia - The SIN has launched the Virtual Invoicing System On Sunday August 31, the National Tax Service (SIN) launched the Virtual Billing System (SFV) to the public in general and specially to taxpayers which by the automation processes and procedures abbreviation will benefit taxpayers providing greater safety margins and control for receivers of invoices and the Tax Administration. The Executive President of the SIN, Erik Ariñez Bazán, reported that the SFV will take effect on November 10 this year, it will be applied nationwide in all business transactions and buying and selling goods and services operations, as provided by Normative Resolution No. 10-0025-14, of August 29, 2014. Juana Patricia Jiménez Soto Correspondent
Brazil - The Federal Revenue launches a website for mobile devices The Internal Revenue Service launched a website for mobile devices, with the aim of improving and expanding the services provided to society. The Internal Revenue Service website was launched in June , reached 50,221,915 visitors and a total of 142,805,736 page views, representing the number of visits to the site. According to Claudia Maria de Andrade, Coordinator of the General Coordination of information technology in the Federal Revenue, “we are experiencing a revolution in media. The change is very fast. Access to mobile devices develop Internet access faster than PC and laptop. these ‘mobile’ users are connected 24 hours a day and want the information updated and available for access anytime, anywhere.” The development of this first version was defined by evaluating the services that would be most useful for this type of taxpayers. In this first version, the applications are for consulting Income Tax refunds and tax Agenda and news. New applications will be soon available. By accessing the Federal Revenue website on smartphones, the “mobile” version, with the option to access the “classic” version of the site will be presented, allowing access to more information and services not covered in this version. According to Claudia Andrade, “the Internal Revenue Service takes another step for strengthening its image among a new generation of citizens.”
Ecuador – Voice-over for EUROsocial reporting At the Center for Fiscal Studies, Internal Revenue Service, activities of “Electronic Notification Assistance Agenda” were performed as part of the visit to Ecuador of the EUROsociAL Program. Bernard Gambarrotti R. Corresponsdent
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Paraguay - tax collection rose 21.2 % in August In August 2014, the State for Taxation Secretariat (SET) collected approximately 601 thousand million guaranies, which shows an increase of 21.2 %, about 105 thousand million guaranies more than what was collected in August 2013. In the first half of the year (January to August of 2014), the SET grossed 26.4 % more than in the same period of the year 2013, with a total of 6.3 trillion of Guaranies, equivalent to 1,463 million dollar. Alba Servín Correspondent
Bolivarian Republic of Venezuela - The SENIAT in August has raised more than 42 billion bolivars The National Integrated Service of Tax and Customs Administration (SENIAT) has collected in August a total of 42.9 billion bolivars, which represents a compliance of 143.73 percent of the target set for this period of 29.9 billion bolivars. Such collection corresponds to the Income Tax (IT), Value Added Tax (VAT), customs taxes and internal revenue deposited in the National Treasure. The head pf the tax and customs authority, Jose David Cabello Rondón, highlighted that the collection from January to August gave an income to the nation of 268.5 billion bolivars, with respect to the target of 202.4 billion bolivars, which represents a compliance of 132.7 percent. Pablo Pinto Chávez Correspondent
Dominican Republic - DGII MINERD and PUCMM shows the “Tax Administration as Service to Citizenship” to teachers The Directorate General of Internal Revenue, the Ministry of Education (MINERD) and the Pontificia Universidad Catolica Madre y Maestra (PUCMM) held a conference meeting with 134 teachers who teach courses in Tax Education in high school Levels. This event, held at the Teachers College hall in the Campus in San Juan Montas Urania of Maguana, is part of the tax contents included in the formal education “A new way of learning to participate”. Nieves Vargas Collado Correspondent
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IBFD News EInternational 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.
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.
Post of the month Tuesday, 02 September 2014 By: Raúl Zambrano Tell me why A simple but interesting experiment[1] showed that children facing of a container filled with candy, from which they should only take one, changes their response if a mirror is placed in front of them. In the control group the number of.
Thursday, 11 September By: María Goenaga Ruiz de Zuazu Back to school and new course Several months ago I met an ecuadorian colleague at a congress and she underlined to me how important my specialization issues are (fiscal sociology) and her interest to take a course related to this. For the time being I haven´t got.