eCIAT
Newsletter
ISSN 1684-9833 • Year 6 / No. 20 / 14 de November, 2014
The Executive Secretariat Informs The Executive Secretariat Informs Regional dialogue on “The environmental damage and its negative impacts on the public finances of Latin America” The SRI of Ecuador learns about the Mexican experience regarding advance pricing agreements within the framework of the Cooperation Program of the European Commission EUROsociAL II The Tax Administrations Inform Argentina - AFIP trains the SAT of Guatemala in Annual Audit Plan Argentina - Ireland adds to the network of agreements to exchange tax information Argentina - and Uruguay took a new leap forward in tax transparency Bolivarian Republic of Venezuela - The SENIAT has raised more than Bs. 362 billion so far this year Bolivia – The SIN collected Bs 42,952.5 million until October 2014 Brazil - Income Tax Return could be completed during the whole year Colombia - With support of the OECD, the World Bank and the European Commission, the training of DIAN Auditors in Transfer Pricing is completed Costa Rica – The Ministry of Finance presented videogames on tax education Dominican Republic - The DGII implements changes in the ex officio estimation procedure in favor of taxpayers
Regional dialogue on “The environmental damage and its negative impacts on the public finances of Latin America” The Agency for the International Cooperation (GIZ) of the Republic Federal of Germany, in collaboration with the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) and its Special Technical Commission of Environment (COMTEMA) organized a Regional Exchange activity. The event: “Strengthening fiscal sustainability through CIAT in Latin America and the Caribbean and the support to OLACEFS” was held on November 6 and 7, 2014, in the city of Asunción, Paraguay. As you will see in the attached program, this activity provided a forum for discussion on the topic: “The environmental damage and its negative impacts on the public finances of Latin America.” The Climate change is considered a key challenge for the environment and the sustainable development in the 21st century. It affects all continents and regions. The impact of climate change threaten to impair the progresses achieved in terms of reduction of poverty and the achievement of the Millennium Development Goals. Climate change financing deals with the financial resources that are available to the developing countries to mitigate and adapt the impacts of climate change. Therefore, the climate change financing is composed of all those financial flows in support of mitigation and adaptation (including capacity building, research and development, greater efforts to facilitate the transition to sustainable development and low carbon emissions. These resources can be public funds, private funds or public-private partnerships. The seminar that is convened is not a training, but an exchange of experiences on the public budget, which is one of the most important public policy tools. It is where the speech rhetoric is turned into the reality of the facts and where the real government priorities are shown-, where governments allocate resources to the different branches and units responsible of the climate change mitigation and adaptation. In this sense, the Executive Branch must be accountable for its climate change policy, and therefore transparent information on the resources allocated to this end must be available. Global climate financing architecture is complex: the funding is channeled through multilateral funds, such as the World Environment Fund and the Climate Investment Funds, as well as, increasingly, through bilateral channels.
Paraguay - The revenue collection in October grew by 47.3% IBFD News Training Post of the month Ours documents
Foto de los Participantes.
Newsletter
eCIAT
Join
We invite you to CIATalks, the space provided by CIAT. Read the posts, give your opinion and actively participate
Representatives of the Superior Audi Institutions (EFS) of 12 Latin American countries participated, as well as representatives of ECLAC, OLACEFS, CIAT and experts from Costa Rica and Ecuador in order to present the best practices.
The SRI of Ecuador learns about the Mexican experience regarding advance pricing agreements within the framework of the cooperation program of the European Commission EUROsociAL II 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.
Executive Council Executive Secretariat The e-CIAT Newsletter is published and distributed electronically biweekly.
Register
On October 22 to 24, 2014, a team of the Internal Revenue Service of Ecuador (SRI) visited the Tax Administration Service of Mexico (SAT) to learn about the expertise developed over the years by the SAT on advance pricing agreements. After the visit, the SRI expects to progress in drafting legislation needed to boost the process of advance pricing agreements; as well as moving forward with the development of the analysis of advance pricing agreement and prepare the necessary resolutions for the completion of requests for agreements submitted by taxpayers so far. The exchange visit was developed as an answer to the request presented by beneficiary countries to the EURO social II program, within the framework of the action “Compliance with the tax obligations” of the “Public finance” Area, coordinated by the FIIAPP, whose operating partners are the AEAT of Spain, the IEF of Spain and CIAT.
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 Photo: SRI officials with SAT experts.
eCIAT
Newsletter
From now on, CIAT and the members of the EUROsociAL II program will follow up the advances, requests and interests submitted by the beneficiary administrations of the program, in order to progress with new activities of support to voluntary compliance.
The Tax Administrations Inform
Argentina - AFIP trains the SAT of Guatemala in Annual Audit Plan The Federal Administration of Public Revenue (AFIP) has provided a technical assistance to the Superintendence of Tax Administration (SAT) of Guatemala on the development and strategies for developing the Annual Audit Plan. María Luisa Carbonell Correspondent
Agentina - Ireland adds to the network of agreements to exchange tax information head of AFIP, Ricardo Echegaray and his Irish peer, Josephine Feehily, signed an agreement to exchange tax information that will help to detect inconsistencies of trade flows, so that both tax administrations are able to carry out the important collection duty and optimize the management. “We are pleased to sign an agreement that is clearly in line with OECD’s recommendations and that proves the active presence of this Federal Administration in pursuing tax transparency”, held Echegaray after signing the agreement. María Luisa Carbonell Correspondent
Argentina - And Uruguay took a new leap forward in tax transparency The head of AFIP, Ricardo Echegaray and the Customs Director of Uruguay, Enrique Canon signed an instrument regarding Customs security. “We are taking a great leap forward in transparency in trade and tax relations with Uruguay”, highlighted Echegaray after the signing of the text which took place at AFIP’s headquarters within the frame of the meetings of the “Customs Affairs” Technical Committee N° 2 of the MERCOSUR Trade Commission. The document, entitled “Agreement for the Bilateral Implementation of the Mercosur Pilot Program on Customs Security in the Goods Supply Chain”, ensures elevated levels of Customs security throughout the complete goods supply chain, from the export of one territory to another, safeguarding the integrity and inviolability of the cargo, as well as due compliance with Customs, fiscal and trade regulations. María Luisa Carbonell Correspondent
Newsletter
eCIAT
Bolivarian Republic of Venezuela - the SENIAT has raised more than Bs. 362 billion so far this year The national integrated service of customs and tax administration (SENIAT) has collected so far this year a total of 362,54 billion bolivares, which represents a fulfillment of 140,95 percent of the target set for this period (from January to October) 257,22 billion bolivares, which constitutes a surplus of 105,32 billion bolivares. This corresponds to the income tax, to the value added tax (VAT), customs taxes and internal revenue collection. Pablo Pinto Chávez Correspondent
Bolivia – The SIN collected Bs 42,952.5 million until October 2014 The National Tax Service (SIN) collected Bs 42,952.5 million in the first ten months of 2014. The tax revenues of the domestic market increased 13 %, as a result of sustained growth of the national economy, the effective control actions from the Tax Administration and the growing tax culture of taxpayers. Juana Patricia Jiménez Soto Correspondent
Brazil - Income Tax Return could be completed during the whole year A new internet tool of the Federal Revenue and mobile application will allow the taxpayer to organize and complete the return throughout the year. The Federal Revenue launched yesterday a service to make life easier for taxpayers. With this tool, individuals will be able to fill throughout the year data such as medical costs or buying and selling goods. This project can be imported to complete the income tax (IT) returns. The service is available for computers, smartphones and tablets. According to the income and support Secretary, Carlos Occaso, it is common that during the year, taxpayers may lose some documents needed for the following year returns. “A person sells a car in January and by April of the following year he or she cannot remember the details of the buyer and where the receipts are. Or a person may, for example, have a doctor’s appointment and immediately fill the field of costs and this way the details won’t be forgotten,” he explains. According to the Treasury, taxpayers can find the tool on the Revenue website (http://www.receita.fazenda.gov. br/), or on the new mobile app that was launched yesterday (income tax return). The service will be available until February 28 of each year. From March 1, the taxpayer will have to import the data on the income tax return itself. Mr. Occaso said the Revenue would not use the tool to monitor taxpayers. The idea is to help people to complete correctly their returns. Another service announced by the Federal Revenue is that taxpayers would register their cell phone at the Revenue and this way, could track the progress of their return. When the document passes a new stage of the process (as when the control is completed), the person will receive a message.
eCIAT
Newsletter
Colombia - With support of the OECD, the World Bank and the European Commission, the training of DIAN Auditors in Transfer Pricing is completed The program seeks to support developing countries by providing resources to enhance the tax authorities’ capacities and to improve collection. This project is developed under the bilateral agreement between Colombia and the OECD, in partnership with multilateral agencies such as the World Bank and the European Commission. Rubén Darío Pineda Correspondent
Costa Rica – The Ministry of Finance presented videogames on tax education The Ministry of Finance presented the previous week three educational video games, as part of an initiative that aims to promote learning and concepts of tax culture developed by the Education and Tax Culture Program of the Ministry. The games “Declaring my taxes”, “Memotest” and “We Are Team” were created in order for children to learn in a fun way the importance of taxes from a social perspective. Maribel Zúñiga Cambronero Correspondent
Dominican Republic - The DGII implements changes in the ex officio estimation procedure in favor of taxpayers The General Directorate of Internal Taxes (DGII) announced changes in favor of taxpayers in the procedures for estimating the tax obligation currently established in the General Rule 02-2010. The measure will unify the process for determining the tax liability of the taxpayer, responsible ones or third parties; standardize formats for determining the tax liability of the Tax Administration and will better identify the causes that establishes in practice the so-called “ex officio determination”. Nieves Vargas Collado Correspondent
Paraguay - The revenue collection in October grew by 47.3% In October 2014, the State Sub-Secretariat of Taxation (SET) raised 721 billion Guarani, thereby completing so far this year 8,066 trillion Guarani, about 1.814 billion dollars, an amount that now exceeds the total revenue of 2013. The increase registered in October represents 47.3% increase over the amount collected by the SET in the same month of 2013, one of the highest in recent years. Alba Servín Correspondent
Newsletter
eCIAT
IBFD 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.
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 first half of 2015, please find here the general information for each of the available programs.
Post of the month Friday, 31 de Octubre de 2014 By: Raul Zambrano My duty for today
In fact, it is here at CIAT the last day of Luis Ugarte Cremades, the head of the Spanish Mission. Luis came to Panama City, to our Central Office on November 1, 2009; and exactly five years later, as Chavela Vargas would have said, he returns to his “dear Madrid”.
Ours documents Direito Constitucional Financeiro: Teoria da Contituição Financeira Financial Constitutional Law: Financial Constitution Theory 1st Edition, 2014 Heleno Taveira Torres
The book: The Financial Law is facing new challenges. It must offers solution for the essential national goals.