ISSN 1684-9833 • Year 7 / No. 11 / August 14, 2015 New WP 02 -‐ 2015 Available in English: Cooperative Tax Relationship or Compliance: Current situation in the CIAT member countries of Latin America, the Caribbean, Africa and Asia With the collaboration of 15 tax administrations from CIAT member countries, CIAT has completed the working paper: “Cooperative Tax Relationship or Compliance: Current situation in the CIAT member countries of Latin America, the Caribbean, Africa and Asia”. The objective of this work is to provide the international tax community, especially the tax administrations of developing countries, the experiences that CIAT has identified among the tax administrations of selected member countries. A lot has been written in recent years on this issue. However, the material published does not focus on initiatives by tax administrations of developing countries. It’s precisely this reason that motivated this working paper. The Working Document No.2 can be downloaded freely from CIAT’s website. News from the Executive Secretariat With the support of the Global Forum, the World Bank-IFC and CIAT, the DIAN of Colombia is fostering effective exchange of tax information in Latin America On July 27 to July 29, 2015 a regional seminar on transparency and exchange of tax information took place in Bogota. Organized by the DIAN with the support of the Global Forum on Transparency and Exchange of Information, CIAT and the World Bank-IFC, the "Last Mile" seminar was designed to support the implementation of effective exchange of information for tax purposes in participating jurisdictions and foster a "culture of information sharing" among officials engaged in tax control. The seminar involved instructors from the Global Forum, Colombia and CIAT, as well as valuable contributions from World Bank officials and representatives of tax administrations from of a group of Latin America and the Caribbean countries: Chile, Colombia Costa Rica, Mexico, Peru, and Turks & Caicos. During the seminar, the key elements of the international standard for the exchange of tax information were discussed, success stories from tax administrations in the region were described and case studies based on actual cases were discussed and resolved by the participants. Many DIAN officials from different regions around Colombia participated in the seminar and learnt that new processes and procedures to enhance exchange of information will shortly be implemented in Colombia. These will lead to better compliance with the international standards of transparency as well as a better use of the tools for the exchange of information to improve the investigation and examination processes and support tax investigators in their fight against tax evasion.
Participantes
SAT of Guatemala receives expert advice on electronic invoicing in the framework of the EUROsociAL II Program In the framework of the EUROsociAL II Program, funded by the European Union, the Superintendence of Tax Administration of Guatemala (SAT) has received from July 15 to 17 2015, a specialized consultancy on electronic invoicing from experts of the tax administration service (SAT) of Mexico. The electronic invoice is mandatory in Guatemala since 2013 for all individual or legal entities qualified as special taxpayers. With the Directory agreement 08-2011, the Superintendence of Tax Administration established a system of migration to the FACE invoicing system, which was developed in different phases. Adaptation began in January 2012 with the accession of large companies and ended in March 2013, when smaller companies joined the regime. This turned the country into one of the first to start the electronic invoice, along with Mexico or Costa Rica in the region. Currently, the country is about to issue a new regime of electronic invoicing (so-called 2nd generation electronic invoicing - FACE 2). In this context, the consultancy was conducted by the SAT of Mexico, in order to provide the SAT of Guatemala with feedback on the experience and best practices gathered by this tax administration on the implementation of the Digital Tax Voucher (CFDI) in Mexico. In addition, based on the scope of the implementation of the "2 FACE", Mexican experts made specific recommendations on the different regimes of taxation that apply in this second phase, on the specific sectors impacted; as well as the identification of areas of opportunity detected, on the main documents of this project. With this new step towards technological modernization, the SAT aims to reduce costs, facilitate the procedures and increase tax control over business operations in the country. This activity is part of the action of voluntary compliance with tax obligations in the area of public finances of the EUROsociAL II program, funded by the European Union, coordinated by the FIIAPP, in which the State Agency of Tax Administration of Spain (AEAT) and the Inter-American Center of tax administrations (CIAT) act as operational partners.
Group photo.
Experts from SAT of Mexico meeting officials from the Superintendence of Tax Administration of Guatemala.
Our Members Countries... Fernando Barraza, new Director of the SII of Chile The President of the Republic, Michelle Bachelet, has appointed Mr. Fernando Barraza as National Director of the Internal Revenue Service - SII of Chile, after electing him among the four professionals selected by public contest through the Senior Public Management System. Mr. Barraza took office on August 12, 2015. Victor Martin Ramos, New superintendent of SUNAT of Peru Through the Supreme Resolution No. 039-2015-EF, the Ministry of Finance has appointed Mr. Victor Ramos Martin Chavez as superintendent of the National Superintendence of Tax Administration - SUNAT, from August 10, 2015.
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Member countries news Bolivarian Republic of Venezuela -‐ SENIAT collected more than 95 billion bolivares in July The National Integrated Service of Customs and Tax Administration (SENIAT), in order to continue contributing to the well-being of the Venezuelan people, collected 95.86 billion bolivars for the month of July, which represents a 225.25 percent completion of the goal set for this period of 42.56 billion bolivares. Hatzen Carolina Mendoza López Corresponden Bolivia - The SIN collected 31,985.2 million up to July, including VAT and IT The National tax service (SIN) has collected Bs 31,985.2 million up to July 2015. In regards to the collection of internal market taxes- excluding the direct tax to the hydrocarbons (IDH) - the growth was 6.5%, said its Executive Chairman, Erik Ariñez Bazán. Juana Patricia Jiménez Soto Correspondent Chile - SII Director met with Minister of Finance Minister of Finance, Rodrigo Valdes, held his first meeting with the new Director of the Internal Revenue Service, Fernando Barraza, who was appointed in office yesterday by the President of the Republic, after a contest developed through the High Public Management system. Bernardita Moraga Correspondent
Dominican Republic -‐ Internal Taxes analyzes the determinants of tax compliance in Dominican Republic The Directorate General of internal revenue held the high-level seminar "what motivates us to pay taxes? Analyzing the determinants of tax compliance in Dominican Republic", in an event by which the institution closes the programme of activities of its eighteenth anniversary. Nieves Vargas Collado Correspondent Jamaica - TAJ Finalises Preparations to Implement FATCA With the advent of the legislation relating to the Foreign Account Tax Compliance Act (FATCA), Tax Administration Jamaica (TAJ) is finalising preparations to administer the implementation of the automatic exchange of information. In recent weeks TAJ has been working with Financial Institutions (FI) to register and submit test data, to assess the readiness of the system configured to accommodate the upload and transmission of FATCA reports to the Internal Revenue Service (IRS). Meris Haughton Correspondent Mexico -Tax administration simplifies their processes to the benefit of taxpayers The Tax Administration Service (SAT) published the Tax and Management Report for the second quarter of 2015, which highlights favorable progress thanks to the implemented actions to streamline procedures and processes. Adrian Guarneros Correspondent Paraguay - Report on Tax Expenditures presented to the media At a press conference, Daniel Correa, Deputy Minister of economy, presented the final report of the consultancy for estimating the tax expenditure in Paraguay, conducted by experts of the Inter-American Center of Tax Administrations (CIAT) CORREA said, "The fact of knowing and quantifying the tax expenditure is relevant to fiscal policy". He stressed that one of the central themes they are working in the last few months is to start to reorder some of the exemptions that are within the tax system. Alba Servín Correspondent Uruguay - DGI will universalize the use of electronic invoicing by the end of 2019 The General Tax Directorate (DGI) reports that by the end of 2019 all companies whose sales have passed the 305,000 indexed units at the end of 2018; will be included in the mandatory use of electronic invoicing voucher. This was announced by the Income Department director, Joaquin Serra, at the meeting on "Status and prospects of the DGI." Source: Directorate General of Taxation (DGI)
Additional information Bibliographic News July, 2015 This document provides for reference purposes, the most recent documents produced by CIAT and other editorials in the month of July; either articles or other periodic publications, research works and studies of interest
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