ISSN 1684-9833 • Year 7 / No. 14 / October 16, 2015
News from the Executive Secretariat The 50th General Assembly of CIAT will take place in Mexico on April 25 to 28, 2016 In the framework of the recent CIAT 2015 Technical Conference in Roma, Italy, the meeting of Executive Council was chaired by Martin Ramos, Superintendent of the SUNAT from Peru. Among the institutional topics, the executive council shared information and agreed on various aspects of the 50th Anniversary since the first CIAT Constitutive Assembly, an event that the Tax Administration Service of Mexico – SAT – is organizing for April 2016.
The Tax Administration of Suriname Receives Technical Assistance from CIAT on risk Management From October 5 to 9, 2015, the Tax Administration of Suriname received at its headquarters the consultant Alexander Polit, in order to assess risk management and more specifically on their analysis, so as to evaluate the causes of non-compliance. Through this assistance, Suriname hopes to implement a risk management tool in the medium term, allowing to control tax evasion, consequently increasing their revenue.
Tax Administrations of the world meet to discuss access to information sources to improve compliance and prevent tax evasion Official photo of the Event
Times when Gonzalo Arias, Director of Cooperation and International Taxation makes his presentation
Main tablel
Thanks to the collaboration between the "International Tax Compact", the World Bank, CIAT and the Guardia di Finanza of Italy, a workshop has taken place in Rome On October 2, 2015. Its main objective was to discuss methodologies for accessing information sources and its designing structures, with the aim of achieving higher levels of tax compliance and preventing tax evasion and tax fraud. Representatives from the co-sponsoring institutions and 35 tax administrations from different continents have participated in the workshop. The event featured four specific sessions, each one chaired by a co-sponsoring institution. They dealt with trends in the design of information systems, the exchange of information between tax authorities, with special focus on the automatic procedure, intelligence procedures based on open sources, and mechanisms for early detection of tax fraud. As a conclusion, the attending tax administrations expressed their interest in using the most effective techniques for accessing information, primarily from non-traditional sources; and the need to implement more efficient techniques for information processing, avoiding keeping on file non-used information that generates compliance and administration costs.
Tax Administration of Guyana receives technical assistance on Auditing Large Companies under the Cooperation Agreement CIAT – GIZ With the aim of improving audit techniques of Large Companies, the Tax Administration of Guyana (GRA) received the visit of an expert on the topic. During the week from 21 to 25 September 2015, the consultant had the opportunity to meet with the leaders of the different directorates of the GRA to discuss the current challenges of the audit process in this Administration, design a work plan and share audit techniques to improve the skills of Juniors auditors. With the strengthening of the examination process, the Tax Administration of Guyana aims to increase collection and improve the monitoring of revenue. This activity was made possible by the cooperation agreement between CIAT and the German Cooperation Agency - GIZ. 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. 1. The delivery deadline expires on November 30, 2015. For more details about this call see: Bases Tax Administration Review CIAT/AEAT/IEF N° 40.
Our Members Countries Bernard Gambarrotti Juan Rodriguez, new correspondent of Ecuador before CIAT Mr. John Bernard Gambarrotti Rodriguez serves as Assistant Director of Organizational Development at the Internal Revenue Service – SRI. Inscripciones Abiertas!!
Member countries news
Bolivia – The SIN collected 37,893.5 million up to September, including VAT and TI The National Tax Service (SIN) collected a total of Bs 37.893,5 million until September 2015. The taxation of the internal market represented Bs. 26.856,3 million, a growth of 6% with respect to the 2014 management, said the Executive Chairman, Erik Arinez Bazan. Juana Patricia Jiménez Soto Correspondent
Colombia – Tax collection exceeded $14 billion in September The direction of National Taxes and Customs DIAN disclosed the collection of national taxes for September 2015, period in which they reached $14.4 billion, $1.6 billion more than the amount collected during the same period from 2014, corresponding to a variation of 12.4%. This was achieved mainly by the dynamics of withholdings at source and external taxes, which increased by 17.7% and 27.4% respectively. Patricia Parada Correspondent Dominican Republic – Guarocuya Felix presents in Rome the experience of the DGII in APAs Agreements The experience in the field of transfer pricing of the Directorate General of internal taxes (DGII), such as Advanced Pricing Agreements with hotel companies, has become a reference for many tax administrations. Nieves Vargas Correspondent Mexico – Regulation of the Income Tax Law Income Tax Law (ISR) regulation original text.
Peru – Joining the "Green growth Declaration" chart of the OECD The President of the Republic, Ollanta Humala Tasso, has received in audience at the Government Palace the Secretary General of the Organization for Economic Cooperation and Development (OECD), Angel Gurria. In this framework, they signed Peru’s adhesion charter to the "Green Growth Declaration" in charge of the Minister of Economy and Finance, Segura Alonso, and the Secretary General of the OECD. Rosalia Cristina Muñoz Li Correspondent Spain – Approval of the “ICT Strategy” Plan of Digital Transformation of the State General Administration" In its 2015 2020 time horizon, The ICT strategy will improve the activity of the Administration making it simple and efficient. This project responds to the new demands of society by providing information and digital services anytime, anywhere and through different channels, generating new forms of relationship with citizens, facilitating business opportunities and innovating services, using the opportunities provided by the Information and Communications Technologies. Ignacio del Río Angulo Correspondent United States of America – IRS Announces Key Milestone in FATCA Implementation; U.S. Begins Reciprocal Automatic Exchange of Tax Information under Intergovernmental Agreements The Internal Revenue Service today announced the exchange of financial account information with certain foreign tax administrations, meeting a key Sept. 30 milestone related to FATCA, the Foreign Account Tax Compliance Act. To achieve this, the IRS successfully and timely developed the information system infrastructure, procedures, and data use and confidentiality safeguards to protect taxpayer data while facilitating reciprocal automatic exchange of tax information with certain foreign jurisdiction tax administrators as specified under the intergovernmental agreements (IGAs) implementing FATCA. This information exchange is part of the IRS’s overall efforts to implement FATCA, enacted in 2010 by Congress to target non-compliance by U.S. taxpayers using foreign accounts or foreign entities. FATCA generally requires withholding agents to withhold on certain payments made to foreign financial institutions (FFIs) unless such FFIs agree to report to the IRS information about financial accounts held by U.S. taxpayers, or by foreign entities in which U.S. taxpayers hold a substantial ownership interest. Raúl Pertierra Correspondent
Additional Information Ministerio de Hacienda de Costa Rica "El Gasto Tributario, Metodología y Estimación, Año 2014 Impuesto de Ventas, Impuesto de Renta y otros Tributos" Tax Expenditure, Methodology and Estimation, Year 2014 Sales Tax, Income Tax and other Taxes Dirección General de Hacienda (DGH) División de Política Fiscal (DPF) 2015 The Study on Tax Expenditure (TE) for the year 2014 and the main methodological aspects used in TE estimations for each of the current taxes (Available in Spanish only) IBFD News Cooperation IBFD-CIAT Go to News
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