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ISSN 1684-9833 • Year 2 / No. 6 /September 30, 2011

The Executive Secretariat Informs

Seminar on Tax Collection Systems - Voluntary and Executive Periods

The Seminar on Tax Collection Systems was held last September 21st to 23rd, 2011, in Quito with the joint sponsorship of the SRI of Ecuador and CIAT.

The event was inaugurated by the Director-General of the Internal Revenue Service of Ecuador, Mr. Carlos Marx Carrasco, and the CIAT International Cooperation Manager, Mr. Gonzalo Arias. Approximately 100 officials from the tax administration of Ecuador attended this seminar. It also counted on the participation of officials from the tax administrations

of Argentina, Bolivia, Brazil, Colombia, the Dominican Republic, El Salvador, France, Paraguay, Peru and Spain.

The event was highly productive given the diversity and quality of speakers, as well as the motivation and interest of the participants.

Throughout the three-day seminar, various aspects related to legislative experience and competence; structural and organizational aspects; operational issues relating to voluntary collection; debt control and persuasive collection; collection processes and automation of the collection and management; and general aspects of international assistance for coercive collection were covered.

Roundtable discussions were organized on September 23rd in order to discuss together with international experts about possible improvements in existing processes in the SRI of Ecuador and make recommendations for those tax administrations members of CIAT who are considering adapting and improving collection processes, both persuasive and coercive.

During the event, on several occasions it was stated the need to allocate more resources for strengthening the collection processes and the need to install on the international agenda this topic so important for the tax administrations, which in turn will be the central subject of CIAT Technical Conference which will be held in Lisbon next October 2011.

The Executive Secretariat Informs

Seminar on Tax Collection Systems - Voluntary and Executive Periods

Seminar on Electronic Invoice in Paraguay

Presentation on the Benchmarking System

2nd CIAT Meeting on Studies Areas and Tax Research

Third Governmental Workshop and Dialogue with the Civil Society in the scope of the International Tax Compact (ITC)

The Tax Administrations Inform

Costa Rica - The Tax Administration will investigate those who declare a low income

Costa Rica - Taxation set a minimum profit for income tax return

Bolivia: The National Tax Service collected 26% more than in 2010

Brazil – Analysis of the Collection from the Federal Revenues Services

Honduras: In a press conference the Minister Enrique Castellón, DEI director, guarantees respect and attention to all taxpayers be they big, medium, small or micro entrepreneurs

Panama- Preliminary Results Report - August 2011

Events

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Photo: A moment in which Mr. Gonzalo Arias, Director of International Cooperation, CIAT presents his subject in the Seminar on Tax Collection System

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Seminar on Electronic Invoice in Paraguay

The CIAT in collaboration with the German Agency for Cooperation (GIZ) held a seminar on Electronic Invoicing in Latin America on September 26, 27 and 28 of 2011, in the city of Asuncion, Paraguay. A session of the seminar was oriented to the private sector in Paraguay, and another session was addressed to officials from various areas of the Subsecretariat of State Taxation (SET).

The seminar was oriented to share the experiences, best practices and lessons learned by countries in Latin America that have successfully implemented electronic invoicing models nationwide. Participating at the event were: Luis Javier Portal from the Federal Administration of Public Income – AFIP from Argentina; Carlos Susumo Oda from Receita Federal, Eudaldo Almeida de Jesus and Alvaro Bahía from ENCAT , all three from Brazil; Héctor Soto from the Internal Revenue Service - SII from Chile; Roberto Cartagenova, Ecuadorian Internal Revenue Service; Cesar Luis Perales Telles from the Tax Administration Service - SET from Mexico; and Raul Zambrano, CIAT Technical Assistance Manager.

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CIAT is a public international organization which groups the tax administrations of 40 countries, (31 Amarican countries, 6 European countries, 2 African countries and one Asian country), for the purpose of providing an integral service for the moder-nization of those administrations, by promo-ting their evolution, social acceptance and consolidation through the exchange of knowledge, experiences and the rendering of specialized technical assistance.

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Tax Administration ReviewCIAT/AEAT/IEF N° 32

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En la Foto: Al momentos del inicio del segmento de pregunta y respuestas, se observa la intervención del Sr. Óscar Bogarín de la Subsecretaría de Estado de Tributación del Paraguay.

Foto oficial del Evento

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Presentation on the Benchmarking System

Raúl Zambrano, Technical Assistance Manager, completed a presentation on Benchmarking with the CIAT tools in Rio de Janeiro, Brazil, last September 21, 2011 at the COGEF meeting.

CIAT has offered COGEF an adaptable system to implement the CIAT benchmarking tool in the Brazilian States. The initiative was well received by the COGEF.

The COGEF aims to coordinate technical aspects of the States and Federal District tax management modernization program, to promote the cooperation development and integration activities between the tax authorities, as well as to share solutions and products, exchange experiences and knowledge.

The Commission is formed by one representative from each State and the Federal District designated by the Secretary of Treasury, Finance and Taxation for the States and the Federal District, linked to fiscal management modernization programs, with voting rights; and representatives appointed by the Ministry of Treasury Executive Secretariat - SE / MF, the Financial Policy National Council Executive Secretariat - SE / CONFAZ, the Financial Management School ESAF, the Brazilian Federal Revenue Secretariat - RFB, the National Treasury Secretariat - STN, the Attorney-General of National Treasury PGFN, the Ministry of Planning, Budget and Management International Affairs Secretariat, - SEAIN / MP, all without voting rights.

2nd CIAT Meeting on Studies Areas and Tax Research

The 2nd. CIAT Meeting of Network on Study Areas and Tax Research was held last September 13 - 15, 2011 in Bogota, Colombia which had the theme: “Reform Possibilities in the Design and Management of Personal Income Tax (IRPFs) in Latin America.”

The meeting gathered delegates from 16 regional countries as well as delegates from Spain and Italy. It was also attended by ECLAC, IMF, ICEFI, IEF and OECD representatives.

In the block dedicated to the IRPFs design, presentations about specific aspects of these countries taxes were offered, highlighting the recent undertaken reforms in order to improve productivity. Also, analysis on the progressive, redistributive capacity and flexibility of these taxes were presented. In the section dedicated

to management, best practices, challenges and limitations that tax administrations face to achieve a proper control in IRPFs were exposed and a discussion about the statistics quality and tax evasion measurement was promoted.

Photo: A moment in which the Technical Assistance Manager, Raul Zambrano, made a presentation on Benchmarking and CIAT tool within the framework of the meeting of the COGEF

Foto oficial del Evento

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Third Governmental Workshop and Dialogue with the Civil Society in the scope of the International Tax Compact (ITC)

Under the sponsorship of the German Ministry for Economic Cooperation and Development, the French Ministry for Foreign and European Affairs, the Spanish Ministry for the Cooperation and Foreign Affairs and the European Commission, the Third Governmental Workshop and a dialogue session with representatives of the Civil Society was held in Bonn last September 12 – 14 in the scope of ITC.

Both events were attended by government tax experts from American, African, Asian and European countries; international organizations representatives, business tax

experts and also non-governmental organizations. The CIAT Executive Secretariat was represented by Mr. Socorro Velazquez, International Assistance and Cooperation Director and Mr. Gonzalo Arias, International Cooperation Manager.

Both meetings were highly successful for CIAT due to the diversity and relevance of the participants, who have made possible to carry out coordination tasks, discuss the needs of tax administrations in developing countries and, consequently, aspects relative to future joint activities.

As a result of the “governmental workshop,” a statement was approved by the 120 representatives from 33 partner countries and 8 international organizations participating, that basically points out the ITC importance as an informal forum for dialogue and action, and aspects related to mapping works and appropriate ways of assistance in different areas related to taxation. The statement also recommends to promote the design of redistributive and equitable tax systems, strengthen coordination among cooperation partners, optimize the national resources mobilization and aim more efforts to fight tax evasion, among others.

Official Event Photo

The Tax Administrations Inform

Costa Rica - The Tax Administration will investigate those who declare a low income

The Directorate General of Taxation will have a new tool to detect tax evasion this year.

This week, the minimum tax payment on income tax for all productive sectors of the country will be disclosed.

The taxpayers who declare amounts under such parameters are exposed to a tax audit process against them.

Francisco Villalobos, Director General of the unit, explained that the limits arise from the amounts that the taxpayers have declared in the past and those detected in the audits.

Maribel Zuñiga CambroneroCorrespondent

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Costa Rica - Taxation set a minimum profit for income tax return

For each ¢100 that physicians received this year on appointments, surgeries and other services offered to their patients, the Tax Authority estimated that they collected ¢71.

This unit considers that, on average, they had expenses on equipment, rent and other for ¢21; therefore, they should pay income tax based on the difference received.

For lawyers, they concluded that for every ¢100 of income, they made ¢50 of profit. For bars and cantinas they considered that for every ¢100 on sales they achieved a minimum return of ¢60, and so for 58 more activities.

Maribel Zuñiga CambroneroCorrespondent

Bolivia: The National Tax Service collected 26% more than in 2010

Collection from the National Tax Service (SIN) continue to rise. A total of 20.317 million Bolivians were taxed until August of this year, an amount that represents 26% more than over same period of previous management.

The results achieved until August allow to anticipate a positive management, framed within the Tax Administration, the Strategic Plan guidelines, exceed the expectations and are the product of intensive monitoring and control measures, application of technological tools and intense campaigns that develop tax culture at national level to the benefit of taxpayers.

Sonia Alarcón de TapiaCorrespondent

Brazil – Analysis of the Collection from the Federal Revenues Services

The collection from the federal revenues services managed by the RFB (Ministry of Finance of Brazil) - and other revenue collected by Darf or GPS, however managed by other agencies, has reached the value of R$ 74,608 million in August 2011 and R$ 630,464 million for the period from January to August 2011.

The following table shows monthly and cumulative values in the collection for the period from January to August 2011 and 2010 and the nominal and real changes.

The collection performance managed by the secretaries of the RFB for the period from January to August 2011 over the same period of 2011, happened as shown in the following table by closing the period with a real accumulated variation updated by IPCA of +13.64%.

Marcos Aurelio ValadãoCorrespondent

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Honduras: In a press conference the Minister Enrique Castellón, DEI director, guarantees respect and attention to all taxpayers be they big, medium, small or micro entrepreneurs

The taxpayer should be treated with respect but with a strong hand. Clear rules of what will be my management must be established. The application of the law and regulations must be transparent and clear. Failure to pay the taxes has consequences and sanctions, which must be enforced drastically.

Laws are established and have to be applied. Each taxpayer must be aware of his/her obligations, and the consequences of tax evasion or any other illegal practice.

Grace de La Paz SaraviaCorrespondent

Panama- Preliminary Results Report - August 2011

The Current income recorded during August totaled B/.360 million, leaving B. 7.7 million (2.1%) below the amount budgeted for the period. However, compared to previous year’s result the tax collection reflects a revenue growth for the month of B/.80.3 million (28.7%), from the increased tax revenue (B/.78.6 million, 37%) and Non-Tax revenue (B / 11.9 million, 22%).

The amount of current income aggregated through August totaled B/.3, 242.6 million, marginally exceeding the budgeted amount and exceeding the results for the previous year same period by B/.488 million (17.7%). The growth is concentrated in the area of tax revenues (↑ B /. 536.7 million, 27.4%).

Esmeralda GeorgeCorrespondent

Events

7Th Taxpayer Ombudsman Office Day “The Problem of the Local Revenue Authorities Tax Procedures” Training and Studies Institute of the Local Government of Madridcalle Almagro 5. November 14, 2011.

Those who are interested are welcome to submit their communications on this subject, sending their works to the e-mail address: defensacontribuyente@madrid.es in a word document, with a maximum length of 10 pages, source format: Times New Roman, size 12 and single interlines spacing. The delivery period will end on October 31.

All communications received and accepted by the Academic Secretariat of the Conference will be published in a monograph published by Civitas-Thomson Editions.

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“Methods for Evaluating Efficiency and Welfare Effects of Fiscal and Social Policies”Public Economics Courses at the Institute for Fiscal StudiesOctober 24th to 26thProgram for September 2010

The Director of the Institute for Fiscal Studies is pleased to announce the course “Methods for Evaluating Efficiency and Welfare Effects of Fiscal and Social Policies”, which will be taught by professors Federico Perali (University of Verona) and Amedeo Spadaro (Balearic Islands University) at the Institute for Fiscal Studies from October 24th to 26th. Those who might be interested in the course can find detailed information in the attached link. On the other hand, for additional information and registration please contact the Administrative Secretariat of the course, Mrs. Maribel Torres (tel.: 91 339 87 41); e-mail: maribel.torres@ief.meh.es.

17/09/2011Contagious behavior Written by: Raúl Zambrano

SUNAT - PeruCULTURE TAX PROGRAMMEtax and Customs Administration Institute Bulletin No. 17

From September 1 to 7, our institution participated in the Didactic Fair EDUCATING 2011 with a stand of Tax Culture Program.

6.058 children visited our booth, taking part in the various modules offered:

Tax evasion: origin and courses of action to combat it.

Bibliographic New September, 2011

This document provides for reference purposes, the most recent documents produced by CIAT and other editorials in the month of September; either articles or other periodic publications, research works and studies of interest.

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Tax evasion: origin and courses of action to combat it

The present work aims to make a focus on the causes that give rise to tax evasion and the tools to fight it, mainly due to the deleterious effect that this phenomenon produces on tax resources - genuine source of state revenue, necessary for the development of its core functions.

In this sense we understand that evasion is a phenomenon that further erodes government revenues, deteriorates the country social and economic structure and affects the governments’ legitimacy.

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