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ISSN 1684-9833 • Year 5 / No.14 /August 16, 2013

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The Executive Secretariat Informs First Meeting of Juridical Areas The First CIAT Meeting of Juridical Areas was held on August 5 to 7 in Lima Peru, under the main theme of “Codification in Ibero-America: A View from the Tax Administrations”. It was jointly organized with the National Superintendency of Customs and Tax Administration (SUNAT) of Peru with the sponsorship of the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ).

The Executive Secretariat Informs First Meeting of Juridical Areas CIAT Continues to Broaden its Strategic Alliances XI Edition of the International Master in Tax Administration and Public Finances Call for Contributions of Articles to the 36th Edition CIAT/AEAT/IEF Tax Administration Review The Tax Administrations Inform Bolivarian Republic of Venezuela - SENIAT collects Bs. 22.2 billion in the month of July Colombia – Ministry of Finance and World Bank sign technical cooperation agreement for national tax simplification Dominican Republic - DIGEIG swears in the Internal Tax Public Ethics Commission Honduras – DEI’s Contact Center, the best taxpayer assistance system Mexico - The SAT Mobile Challenge Begins Mexico joins the multilateral automatic tax information exchange initiative Panama - Preliminary report on collection Paraguay – Collection in July amounted to G. 1,373 billion IBFD News Training Post of the Month New on Web Other Documents

The event was inaugurated by the SUNAT Superintendent, Tania Quispe, the CIAT Executive Secretary, Márcio Ferreira Verdi and the GIZ Senior Project Manager, Joerg Wisner. The meeting was an opportunity for launching a new collaboration network; on this occasion, of law professionals from the National Tax Administrations who participate in the formulation of draft tax regulations, as well as in those which the Institution issues, interprets or gives its opinion. Likewise, it allowed for initiating the updating of the CIAT Tax Code Model. The participants included representatives from fifteen countries: Argentina, Brazil, Bolivia, Chile, Costa Rica, Dominican Republic, Ecuador, Guatemala, Mexico, Nicaragua, Panama, Peru, Spain, Uruguay and Venezuela.


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CIAT Continues to Broaden its Strategic Alliances In recent years, the CIAT Executive Secretariat has made considerable efforts to strengthen relationships with the main international actors in the tax world. As a result, 21 agreements have been signed in the last four years. They have been essential for the CIAT Executive Secretariat to fulfill its mission. Specifically, these agreements allowed exchanging technical documents and databases; developing studies, research and databases, short and medium term technical assistance programs; training programs, and coordinating discussion forums, seminars and workshops on tax administration issues.

We invite you to CIATalks, the space provided by CIAT. Read the posts, give your opinion and actively participate

The Executive Secretariat fully intends to continue promoting international cooperation actions, adding new actors and further strengthening the existing relations. The CIAT Executive Secretariat has recently updated the website information in the section “Strategic Alliances”, through which the general terms and validity period for each of the agreements can be consulted.

CIAT is a public international organization which groups the tax administrations of 39 countries, (31 Amarican countries, 5 European countries, 2 African countries and 1 Asian country), for the purpose of providing an integral service for the modernization of those administrations, by promoting their evolution, social acceptance and consolidation through the exchange of knowledge, experiences and the rendering of specialized technical assistance.

For complete information on the agreements to click on: Strategic Alliances. CIAT - CEATS Cooperation Agreement

CIAT - IEF/Ministry of Finance and Public Administrations of Spain Cooperation Agreement (2013)

Left to right: Mr. Carlos Walter, CEATS President and Mr. Marcio F. Verdi, CIAT Executive secretary.

Left to right: Mrs. Marta Ganado, IEF General Secretary; Juan Antonio Martinez, IEF Director; Mr. Marcio F. Verdi, CIAT Executive Secretary, and Mr. Luis Cremades Ugarte, Head of the Spanish Mission at CIAT.

CIAT - Guardia di Finanza of Italy Agreement

CIAT – ECLAC Agreement (2011)

General Michele Carbone, Head of the Analysis Department and International Relations of the Guardia di Finanza of Italy, and Mr. Márcio F. Verdi, CIAT Executive Secretary.

In graphics: Alicia Bárcena, Executive Secretary of ECLAC and Márcio Verdi, CIAT Executive Secretary.

Executive Council Executive Secretariat The e-CIAT Newsletter is published and distributed electronically biweekly.

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Contact us: CIAT Executive Secretariat / e-CIAT Newsletter P.O. Box 0834-02129 Panama, Republic of Panama. Phone (507) 265-2766 / 265-5994 Fax: (507) 264-4926 E mail:ciat@ciat.org Web Site: http://www.ciat.org

Photography: Alejandro Hoppe/CEPAL


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XI Edition of the International Master in Tax Administration and Public Finances We are pleased to announce the opening of registrations for the XI edition of the International Master in Tax Administration and Public Finances. The Master is promoted by the Spanish Tax Administration (Institute of Fiscal Studies and State Tax Administration Agency), National University of Distance Education of Spain (UNED), the Inter-American Center of Tax Administrations (CIAT), the CEDDET Foundation and the Spanish Agency of International Cooperation for Development (AECID), as a collaboration program with the tax administrations of Latin American countries to improve their ability to design and implement tax policies. This postgraduate training program is specifically directed to the Ibero-american area and offers its recipients an academic and professional training organization, planning and tax systems management fields, and includes the trends and best practices based on a comparative approach. This program is academically recognized by the UNED as a Master in International Tax and Public Finances. The Master starts on November 18, 2013 and will run until July 3, 2015; it will be developed over two academic sessions and structured in 32 weeks online and two weeks on-site, and students also have to develop a Final Research Project at the end of the second academic year. For further information, please write to capacitacion@ciat.orgThis e-mail address is being protected from spambots. You need JavaScript enabled to view it .

Call for Contributions of Articles to the 36th Edition CIAT/AEAT/IEF Tax Administration Review . As you may know the CIAT, jointly with the State Agency for Tax Administration and the Institute for Fiscal Studies, both from Spain, semiannually publishes the CIAT/AEAT/IEF Tax Administration Review, in order to serves as mean of expression of the different tax approaches in Latin America and Europe. We are pleased to invite all MyCiat community to send contributions of articles for the 36th 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 to the actions for tax administrations and policy making. We want to also promote articles that are a result of cooperation between tax administrators, and other organizations or countries. In equal conditions, preference will be given to the following topics: Service to the taxpayer, methodologies, information technology, organization and strategy, legal framework and tax policy. Other topics duly justified by the author shall be considered. The delivery deadline expires on October 30, 2013.


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The Tax Administrations Inform

Bolivarian Republic of Venezuela - SENIAT collects Bs. 22.2 billion in the month of July The National Integrated Tax and Customs Administration Service (SENIAT) achieved a global collection of 22.2 billion Bolívares in the month of July, which represents a 137% compliance with the goal established for said period of 16.2 billion Bolívares. The information was provided by the National Tax and Customs Superintendent, José David Cabello Rondón, after adding up the resources that entered the National Treasury during said period, according to calculations by the Statistics and Tax and Customs Economic Studies Office of said collection entity. Pablo Pinto Chávez Correspondent

Colombia – Ministry of Finance and World Bank sign technical cooperation agreement for national tax simplification The agreement will be in force between August 2013 and August 2015. It will allow tax simplification in the national and regional spheres with technical assistance from international consultants, in order to implement a strategy for reducing the tax burden’s compliance cost, focused on micro, small and medium businesses (Mipymes). Patricia Parada Castro Correspondent

Dominican Republic - DIGEIG swears in the Internal Tax Public Ethics Commission The General Directorate of Government Ethics and Integrity (DIGEIG) swore in the Public Ethics Commission (CEP) of the General Directorate of Internal Taxes (DGII) which will contribute to the strengthening of transparency in the institution and to supervise compliance with the Code of Ethical Guidelines. Nieves Vargas Collado Correspondent

Honduras – DEI’s Contact Center, the best taxpayer assistance system The DEI’s Contact Center was conceived by the Taxpayer Assistance Department of the South Central Region with a view to counting on a specialized assistance center where taxpayers, at the national level, could promptly obtain information on processes and procedures, to clarify doubts regarding tax, customs and vehicular issues. The DEI Contact Center has the capacity for assisting in the same manner and time frames a taxpayer making a request via e-mail as well as one requesting the same solution via telephone. The daily average is currently 110. Grace de La Paz Saravia Correspondent


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Mexico - The SAT Mobile Challenge Begins Within the framework of the Entrepreneur Week, the National Digital Strategy Coordination Office and the Tax Administration Service initiated the SAT Mobile Challenge, whereby, creative youth will design applications for rendering more efficient communication with the taxpayer, by providing updated information, as well as notifications regarding invoices or returns by means of a mobile device. In the event, Aristóteles Núñez Sánchez, Head of SAT, recognized the effort devoted by Codeando México, a civil association that invited them to participate in the Challenge stating that this initiative which is part of the Mexico Digital ecosystem– is aimed at rendering more accessible the procedures and services offered by the institution. “We will take advantage of the winning projects so that they may become a reality for the benefit of Mexican society”, he said. Adrian Guarneros Correspondent

Mexico joins the multilateral automatic tax information exchange initiative Mexico’s request for becoming part of the multilateral automatic tax information exchange initiative was accepted by the Group formed by Germany, Spain, France, Italy and the United Kingdom. Mexico is thus the first non-European country to participate in the initiative. It implies that Mexico continues to strengthen the struggle against tax evasion and avoidance through the use of ever more efficient tools. Adrian Guarneros Correspondent

Panama - Preliminary report on collection The total amount of Current revenues registered in July reach B/.456.5 million, representing an increase of B/.49.7 million (12%) in respect to July 2012 and a surplus of B/.27.6 million (6.4%) in respect to the monthly budget.

Paraguay – Collection in July amounted to G. 1,373 billion The Ministry of Finance reports that from January through July, the Treasury collected a total of 8,342 billion Guaraníes by way of taxes; that is, internal as well as from foreign trade which represents G. 353.000 million more than the total collected during the same period the previous year. Accordingly, in the first seven months of 2013, total tax revenues collected from Taxation and Customs have resulted in a 4.4% increase with respect to the same period in 2012. Elizabeth Fernández de Corrales Correspondent


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IBFD News International Bureau of Fiscal Documentation (IBFD) Cooperation-CIAT - IBFD

This section includes a selection of the IBFD news about aspects of tax policies and tax administration. This information is available on the CIAT website and in Fridays Tax News alert.

Training Announcement of Course Given the importance we attribute to continued training in order that tax professionals may be fully updated on tax administration, customs and human resources issues we are announcing the following course: •

Tax Audit Fundamentals, 3rd Edition

To Know more about them you must click here if you are interested in participating, please fill out the registration form. registration form.

Post of the Month 30 July 2013

Drumbeat and maraca till the dough comes By: Raúl Zambrano The title of this post has to do with mice. Not those of Cheo Feliciano’s song, who stay at home because if they leave, the cat is going to catch them. These are mice that have tax debts and are chased.

28 july 2013 IFRS

By: Gaspar Maldonado Today’s globalization requires communication standards, so that anyone anywhere on the planet (and soon in the universe) can understand exactly what we want to say.


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New on Web Winning Essay. CIAT/AEAT/IEF Essay Contest

Comparative Study of the VAT and Income Tax Withholding and Collection Systems in Latin America and the Caribbean Enrique Samanamud - Peru 2013 This research paper provides a global overview of the advance payment mechanisms (withholdings, collection and others) of seven Latin American countries (Argentina, Chile, Costa Rica, Colombia, Ecuador, Mexico and Peru) through their application to the two most important taxes; namely: Income Tax and Value Added Tax, thereby contributing to increase the knowledge of the different advance payment mechanisms used in our continent to combat persistent tax noncompliance (Available in spanish).

Other Documents Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries A New Methodology Bert Brys, Carolina Torres OECD August 2013

This paper presents a new methodology to calculate effective tax rates on the marginal return on an investment in skills within a discounted cash-flow investment framework. This approach takes into account costs including forgone labour earnings and the direct costs of skills formation, as well as the earnings premium and the return of an alternative investment in capital income.

Descentralization, public investments and tax consolidation. Toward a new geometry of the triangle Roberto Fernรกndez Llera ECLAC June 2013

The impact of the first great international financial crisis of the XXI century has not been as significant in Latin America as in other regions of the world; case of the US or Eurozone. Acting in favor of Latin America has been the relatively sound situation of its public finances, achieved following a successful process of disindebtedness in the last decade of the XX century and the first years of the new millennium, obviously with varying tints for every country.


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