Y7n12 by CIAT

ISSN 1684-9833 • Year 7 / No. 12 / September 4, 2015 New Call for contributions of articles for the – 40th Edition CIAT/AEAT/IEF Tax Administration Review The CIAT, jointly with the State Agency for Tax Administration and the Institute for Fiscal Studies of Spain, semiannually publishes the CIAT/AEAT/IEF Tax Administration Review. In this sense, we are pleased to invite you to present contributions of articles for the 40th Edition. We are looking for articles to generate an opportunity for dialogue, not only with the readers, but also through discussions with the Editorial Board and specialists to whom the proposals are submitted for review. The acceptance of articles for publication shall be based on their technical quality, originality and relevance for the tax administrations actions and policy formulation. The delivery deadline expires on November 30, 2015. For more details about this call see: Bases Tax Administration Review CIAT/AEAT/IEF N° 40. A bold adventure and a common adjective (ii) The suggestive title of this series’ original post paraphrases the charismatic Head of the SAT of Mexico, Aristóteles Núñez, in the event on Digital taxation that the SAT in conjunction with AMEXIPAC organized last year. In the second edition of this event, in which I had the opportunity to participate in a panel, the head of the SAT told us some of the initiatives that they are introducing. In Mexico, as in many of our countries in Latin America, the number of electronic tax returns very high. As in other countries in which the percentage of returns in electronic format is one hundred per cent (or very close values), the application to prepare these returns is developed by the Administration and made available to taxpayers. In his comments, Aristoteles wondered, almost rhetorically, if that application was in line with the expectations of taxpayers, if it was simple, if it was adjusted to the business models and information systems that taxpayers had. He answered that probably it is not the case, because it is made internally by the same people who have always done it and they are following the mechanisms that have been always used…

News from the Executive Secretariat Provisional list of applicants admitted to the Call for Research Scholarship The provisional list of applicants admitted to the call for research scholarship in matters of tax policy or tax administration in Ibero-America convened by resolution of May 6, 2015 (BOE of 05/25/2015) has been approved. It accordance with the aforementioned resolution, it was adopted and made public on the website www.ief.es section "Scholarships" as well as on the CIAT internet site: www.ciat.org, the provisional list of applicants admitted (Resolution of September 1, 2015). CIAT's Executive Secretary participated in international meeting The Executive Secretary of the CIAT, Mr. Marcio. F. Verdi, took part as moderator of the inaugural session of the International Conference "Trends in the construction of a tax policy for Development", held on 27 and 28 August 2015 in the city of Guatemala, and organized by the Central American Institute for Fiscal Studies (ICEFI) and the Network of tax justice in Latin America and the Caribbean (RJFALC). This meeting celebrated the tenth anniversary of ICEFI. The seminar was attended by representatives of civil society, including businesspersons, politicians, academics and officials from the region, in order to discuss the possibilities for promoting inclusive development through fair and equitable tax policies. The Finance Subcommittee of the CIAT Executive Council concluded its meeting From August 26 to 28, 2015 the members of the Finance Subcommittee Assessment of the CIAT Executive Council held their meeting at the Executive Secretariat headquarters. It was integrated by Juan Maria Conte, from the AFIP of Argentina, Marcos Antonio da Cunha, of Receita Federal of Brazil, and Carlos RamĂrez, from SUNAT of Peru. The CIAT Executive Secretary Mr. MĂĄrcio F. Verdi, with Francisco Beiner, Director of Operations and Institutional Management, Xiomara Tejada, Accounting and Finances Manager, and Julia Fontaine, Planning and Control Coordinator, participated for the Secretariat. The objective of the Subcommittee was to analyze, evaluate and make recommendations on: 1. The recommendations made in the previous report, particularly the creation of the Financial Reserve of Technical Assistance; 2. Audited financial statements at June 30, 2015 to be submitted to the Executive Council on September 27, and be approved by the General Assembly of CIAT Representatives in Mexico, in April 2016.

CONEXION: International Forum of Digital Taxation The Digital Taxation Forum CONEXION took place in Mexico City on August 25 and 26, organized by the Tax Administration Service – SAT of Mexico and the Association of Certification Service Providers for Electronic Invoices - AMEXIPAC. The event, held in the headquarters of the Interactive Museum of Economics, was opened by Aristotle Nunez, Head of the SAT. With more than 400 participants, the forum highlighted the participation of international speakers and prominent figures from Mexican public and private sectors.

Mr. Raul Zambrano, Director of Technical Assistance and ICT.

The CIAT Director of Technical Assistance and ICT, Raul Zambrano, participated to the digital assistance strategy forum , in the debate on "Human capital evolving to the digital world", which was also attended by Carlos Vargas Durán, Director of the Directorate General of Taxation of Costa Rica, Arturo Herrera, of the World Bank Group, and Hervert Leticia Saenz, president of the IMCP. CIAT participated in the first PIS/COFINS Strategic Dialogues Meeting On August 18, 2015, in the city of Brasilia, Brazil, the 1st PIS/COFINS strategic dialogue meeting was held, in the Faculty of the Brazilian Institute of public law (EDB-IDP), whose theme addressed the PIS/COFINS tax reform from the perspective of the leaders of the executive, legislative and judicial powers; and experts from the academic, business and civil society.

Mr. Márcio F. Verdi, CIAT Executive Secretary addressing the event participants

This event counted with the participation of Mr. Joaquim Levy, Minister of Finance of Brazil, among other government officials. For the Executive Secretariat of the CIAT, Mr. Marcio Ferreira Verdi, Executive Secretary, participated in the first panel of the event entitled "Conceptual and historical aspects of PIS/CONFIS", along with other authorities including Mr. Everardo Maciel, ex - Secretary of Receita Federal in Brazil.

Mr. Márcio F. Verdi, CIAT Executive Secretary addressing the event participants

The closing of the event was conducted by Mr. Jorge Rachid, Secretary of the Receita Federal of Brazil, who spoke about "Taxation and Development in Brazil: "Relevance of PIS/CONFIS ".

With the support of EUROsociAL II and CIAT, the National Tax Service (SIN) of Bolivia prepares to control the international tax fraud and comply with the standards of transparency and information exchange

Mr. Gonzalo Arias, Cooperation and International Tax Director addressing SIN officials.

The SIN of Bolivia has initiated efforts to strengthen capacity for controlling the harmful international tax planning, and to comply with the international standard of transparency and exchange of information. In order to guide these efforts, the Program EUROsociAL II, through the Executive Secretariat of the CIAT, has provided support and laid the foundations to achieve the goal sought by the SIN. In particular, the work focused on the legal and administrative aspects needed to achieve the effective exchange of information for tax purposes, including those related to the powers of verification and control of the SIN. It also focused on the sources of information available, the network of tax international instruments of Bolivia, the internal administrative procedures and tools to manage the exchange of information, and the confidentiality in the scope of this process, among others. In addition, a day of training was carried out to raise awareness among the SIN auditors over the importance of exchange of information and its usefulness in the tax control context.

Right to left: Mr. Gonzalo Arias, Cooperation and International Tax Director and Mr. Eric Ari単ez, SIN President of Bolivia

These efforts are complemented with the support provided by the CIAT through cooperation with SECO of Switzerland and the International Monetary Fund in this same field and other related action areas such as the control of transfer pricing. They evidence the bold decision of Mr. Eric Ari単ez, President of the SIN, to prepare the tax administration for dealing with the present and future challenges associated to globalization. This activity took place in La Paz from August 18 to 20. It was carried out under the action of voluntary compliance with tax obligations in the Public Finances area of the EUROsociAL II Program, funded by the European Union, coordinated by the FIIAPP and in which the State Tax Administration Agency of Spain (AEAT) and the Inter-American Center of Tax Administrations (CIAT) act as operational partners. Inscripciones Abiertas!!

Member countries news Bolivia - EMI and SIN open Accounting and Tax Support Center for the benefit of the taxpayers 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 Colombia - Collection of national taxes increased by 7.8% in July During the month of July, the gross collection of taxes administered by the DIAN reached $9.7 trillion, increasing 7.8% compared to the same month in 2014, which had a collection of $9.0 billion. Patricia Parada Correspondent Dominican Republic - Tax collections grew by 6.4% between January and July this year compared to same period of last year The Collection report from the General Directorate of Internal Taxes (DGII) reveals that revenues grew by 6.4% between January and July this year compared to same period of last year, excluding extraordinary income in both periods. Collection has reached to RD$ 192,530.4 billion. Nieves Vargas Collado Correspondent Jamaica - FATCA Bill Becomes Law Preparations for the Foreign Account Tax Compliance Act (FATCA) have taken another step forward as the proposed legislation, The Revenue Administration (Amendment) Act 2015, has now been signed into law by the Governor General, His Excellency the Most Honourable Sir Patrick Allen. This means that Financial Institutions (FIs) are now required under law to provide Tax Administration Jamaica (TAJ) as the Competent Authority, with the relevant financial information relating to their US Reportable Accounts. Meris Haughton Correspondent

Mexico - SAT and Amexipac present the book “The new tax administration in Mexico: Digital DNA” As part of the activities of the International Forum of taxation Digital Connection 2015, the Tax Administration Service (SAT) and the Mexican Association of Authorized Suppliers (Amexipac) presented the book The new tax administration in Mexico: Digital DNA, axis of transformation of the tax services. Adrian Guarneros Correspondent Peru - Electronic invoices facilitate and simplify tax obligations So far this year, already more than one million electronic invoices have been issued, showing that taxpayers increasingly decide to use this kind of proof of payment, which offer a range of benefits facilitating compliance with tax obligations by simplifying their emission (by Internet) and (virtual) storage without using paper, among others. Clara Urteaga Correspondent

Additional information Bibliographic News August, 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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