ISSN 1684-9833 • Year 7 / No. 5 / April 17, 2015
New Manual de las Naciones Unidas en temas específicos sobre la administración de convenios de doble tributación para países en desarrollo. (Spanish only) 2015 The CIAT Executive Secretariat, on its own initiative and in coordination with the Financing for Development Office of the Economic and Social Affairs Department of the United Nations, has completed the translation into Spanish of the United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries, originally available in English.
CIATalk Cooperative compliance A smart approach providing multiple benefits By: Isaac Gonzalo Arias Esteban Given the characteristics of the tax relationship, to arrive at this "balance point" constitute a challenge, in which the tax administration intends to help and the taxpayer should allow to be helped (and vice versa).
News from the Executive Secretariat The State Secretariat for Economic Affairs of the Government of Switzerland (SECO) and the CIAT Executive Secretariat sign a regional cooperation program Last April 2, the partnership between SECO and CIAT has become official. Its purpose is to implement a Cooperation Program to promote the mobilization of additional tax revenue Last April 2, the partnership between SECO and CIAT has become official. Its purpose is to implement a Cooperation Program to promote the mobilization of additional tax revenue, reduce dependence on the official technical assistance for the Development and allow a sustainable financing to reduce poverty and implement Development Programs. In particular, the goal consists in improving the efficiency of tax administrations with the ultimate purpose of increasing collection. In this first stage of the Cooperation Program, to be extended for a period of 3 years, actions will take place to strengthen the tax administrations from Bolivia, El Salvador, Guatemala, Guyana, Honduras and Nicaragua. The program activities will focus on four main areas of work: 1) Strengthening tax administrations, in particular risks management, research, inspection and collection (2) Improvement of the efficiency in the control of monitoring processes and the taking of decisions (3) Improvement in the selection, training and professional development of personnel (4) Support for the technological modernization of tax administrations. To achieve these objectives, the Program will offer support in different forms, such as courses, technical assistance and study visits. This partnership constitutes a historic achievement for the Executive Secretariat of the CIAT, which will allow to use the forces of our networks to accompany and promote the development of the tax administrations in the region. From the CIAT Executive Secretariat, we want to thanks SECO for the trust deposited in our institution and, in the future, we hope to be able to continue enjoying the privileges of this cooperation.
Member countries news Bolivia The SIN collected Bs. 10,369.6 million in the first quarter of 2015 he National Tax Service (SIN) has collected Bs 10.369,6 million in the first quarter of 2015, 3% more compared to the previous tax year. However, in regards to the collection of domestic taxes domestically excluding the direct tax to the hydrocarbons (IDH) and the special tax on hydrocarbons and their derivatives (IEHD) – the growth reached 13 percent, said its Executive Chairman, Erik Ariñez Bazán. Juana Patricia Jiménez Soto Correspondent France Renewal of the IFACI certification for the DGFIP National Internal Audit The Mission Risk and Audit (MRA) of the French DGIP is engaged since 2011 in a professional certification process for its national internal audit activity. In January 2013, the MRA was awarded the quality label issued by the IFACI (French Institute of Audit and Internal Control) which is based on the professional references of internal audit based on the international standards of the IIA (Institute of Internal Auditors) as well as the framework of internal audit in the State Administration of June 2013. The certification of the MRA National audit was renewed on March 24, 2015. The members of IFACI Certification Committee stressed the professional maturity of the DGFiP national audit, adapting its processes to a complex and challenging environment, its members continuing commitment to ensure a level of quality adequate to the requirements of the internal audit and, more generally, its strive to disseminate the best practices of internal audit beyond the economic and financial ministries. Within a French public administration, the MRA internal Audit is one of the 3 national structures of audits which have obtained this certification with the Audit Center of the Armies and the General Economic and Financial Control (CGEFI in French). Honduras Institutions sign inter-institutional cooperation agreement in the fight against corruption In order that institutions linked to crime investigation and to law enforcement in the country, along with the Central Government act in a coordinated and complementary manner in such a way to allow these institutions to comply efficiently and effectively with their powers and functions for the fight against corruption, a major agreement on inter-institutional cooperation to combat this scourge has been signed. Gabriel Perdomo Correspondent
New invoicing system goes into effect on April 01 The new invoicing system will allow DEI to control and regulate the issuance of tax documents, printing modes and aspects of the registration, operation and control of printers. Almost 11,000 companies, from 31 thousand taxpayers whose national tax register (RTN) end in zero and one, have registered today. Gabriel Perdomo Correspondent Kenya KRA targets diaspora in move to drive use of iTax “One of the key initiatives of KRA is to facilitate trade and development by improving the trading environment. Ease of paying Taxes has been on one of the major challenges affecting Kenya’s Doing Business ranking. The iTax System gives taxpayers the luxury of filing returns from the comfort of their homes or offices at any hour of day or night,” said Njiraini. Mexico SAT recognizes the view of the European Commission so that airlines must provide passenger information The European Commission has requested before the Council of the European Union permission to start working with Mexico on an agreement establishing the delivery of information known as PNR (Passenger Name Record) which includes data such as registry location code and travel date, among others. European airlines will continue to deliver the general Passenger information, known as API (Advanced Passenger Information) as they have been doing since 2004. Adrian Guarneros Correspondent Paraguay Tax revenue recorded an increase of 12.9% in March From January to March 2015, the SET collected a total of 2.09 billion guaranies, $ 436 million, which implies an increase of Guarani 239.7 million more than the total amount collected during the first three months of 2014. Alba Servín Correspondent Peru The Strengthening and modernization of the SUNAT will substantially reduce tax evasion The National Superintendent of customs and tax administration (SUNAT), Tania Quispe Mansilla, reported that in 2014, S/ 30,800 millions have been collected more than the amount obtained in 2010, so the tax pressure went from 15.4% to 16.6% of the gross domestic product (GDP) in spite of the slower growth of economic activity. Clara Urteaga Correspondent República Bolivariana de Venezuela The SENIAT achieved a surplus of more than 87 billion bolivares in the first quarter of 2015 The national integrated service of customs and tax administration (SENIAT) obtained a surplus of 87,38 billion bolivares thanks to the strengthening of tax culture and to the stability of the national economy. Yaremy Rosa Márquez Mendoza Correspondent
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