Inter-American Center of Tax Administrations

Inter-American Center of Tax Administrations

CIAT official logo
Abbreviation	CIAT
Motto	Integrity and Transparency
Established	1967
Type	International Organization
Headquarters	Panama City, Panama
Products	CIATData, CIATalk, Noticias Digitales
Services	Capacitación, Asistencia Técnica
Official language	Spanish, English, French, Portuguese
Executive Secretary	Márcio F. Verdi
Website	www.ciat.org

The Inter-American Center of Tax Administrations "CIAT" is an international organization specialized in training and exchanges of information between national tax administrations.

The CIAT is a non-profit international public organization that provides specialized technical assistance for the modernization and strengthening of tax administrations. Founded in 1967, CIAT currently has 39 member countries and associate member countries from four continents; 31 countries of the Americas, 5 European countries, 2 African countries and 1 Asian country.^[1]

Guidelines

• To promote mutual cooperation programs between the tax administrations to prevent and combat all forms of fraud, tax evasion and facilitate voluntary compliance;
• To Develop and disseminate information, studies, research and development of innovative practices to improve tax policy and administration.
• To design, promote and implement training activities in coordination with the tax administrations, to help improve levels of professionalism of its staff.
• To Evaluate, support and execute the implementation of technical assistance projects to strengthen the tax administrations.^[2]

History

Foundation

After the authorities of the tax administrations of countries of the Americas visited the United States in 1965 to learn about and discuss on site issues of tax administration, Sheldon Cohen and Harold Moss, at the time Commissioner and Director, respectively, of the International Assistance Office of the US Internal Revenue Service, had the vision to create an organization that could serve as a permanent forum to address tax administration issues.

A Steering Committee was designated in order to lay the groundwork for a multilateral tax administrators’ organization. The members of the Committee were Sheldon Cohen and Harold Moss (USA), Roberto Hoyo and Alfredo Gutiérrez (Mexico), Jaime Ross and Tomás Aguayo (Chile), Menalco Solís and Targidio Bernal (Panama) and Edison Gnazzo and Emilio Vidal (Uruguay). In the meetings held in 1965 and 1966, said Committee drafted the organization’s Bylaws.

In May 1967, in the first General Assembly held in Panama, the Bylaws of the Inter-American Center of Tax Administrators (CIAT) were approved.

In 1997 a change in the Center’s name was approved, becoming the Inter-American Center of Tax Administrations, to emphasize the organization’s institutional nature.^[3]

Evolution of CIAT's Activities

Until 1977, CIAT’s activities were mainly focused on the organization of international meetings (annual Assembly, conferences and technical seminars), the publication of a newsletter and the creation and maintenance of a library specialized in tax matters. That same year, a Technical Cooperation Agreement was signed with the Federal Republic of Germany, whereby said country appointed a permanent mission to CIAT, which was of great benefit to the organization and its member countries.^[4] The Agreement was in place until 1997 and facilitated CIAT’s entering into the field of technical assistance.

In 1982 and 1983, technical cooperation agreements were signed with France and Spain, respectively, as a result of which permanent missions of said countries were appointed to CIAT’s headquarters in Panama.

In addition, in 1983, the Regional Technical Cooperation Project on the Single Taxpayers’ Registry and Current Account, RUC/CC (as per the Spanish acronym) was undertaken for Central America and the Caribbean, financed by the IDB and administered by CIAT. The Center then started acting as a specialized agency rendering technical assistance services for the tax administrations of Latin America and the Caribbean.

Márcio f. Verdi, CIAT Executive Secretary. Closure of the Technical Conference in Paris, France
(October 18–21, 2010)

In 1987, in the General Assembly held in Uruguay, the reform of the Bylaws was approved, creating the category of Associate Member Countries. This enabled the accession under such status of Spain and Portugal in 1990, France in 1991, Italy in 1995, and The Netherlands in 1996.

The institutional evolution process continued in the course of the 1990s with, on the one hand, the increasing use of information technology and management tools like strategic planning, and, on the other, the increasing interest and commitment on the part of the European associate member countries, five of which became full members in 2001.

Another significant event in the history of CIAT was the incorporation as associate members of the Czech Republic and South Africa in the Assembly held in Bolivia in 2004, Kenya in the General Assembly held in Brazil in 2006, and India in the General Assembly held in Guatemala in 2009. The last General Assembly was held in Buenos Aires on April 22–25, 2013.^[5]

The participation of all these countries has made it possible to significantly increase and improve CIAT’s chances to meet its purpose of supporting the strengthening and modernization of the tax administrations of its member countries.

It is worth noting that the volume and scope of CIAT activities, as well as the number of member countries and associate member countries from different continents has expanded significantly since its creation, which allows us to assert that our Center is currently the largest and major world organization of tax administrations.As such, it has signed cooperation agreements with the most relevant public and private international entities specialized in tax matters.

Head-offices are located in Panama City, Republic of Panama, and its official languages are Spanish, English, Portuguese and French.

Training

Training activities are mostly in virtual mode and aim to help improve professional standards of tax administration officials through the design and implementation of training programs according to the need of the member countries tax administrations. On line courses are offered in the areas of international taxation, tax administration, Human Resources, political and technical aspects of taxation, tax management.

• Provide technical assistance in the area of training.
• Promote the exchange of teachers in various areas for face-to-face or virtual training activities.

International cooperation

Among the main activities carried out by CIAT in this area:

• Working groups: For the design and development of specific products that would support the outline of tax policy and the management of taxes.
• Standing committees: Groups of specialists of tax administrations, which meet regularly and constantly communicate through a platform of virtual communication for discussion of topics of policy and tax administration and the development of products and services. The difference between a Standing Committee and a working group is that the latter ends when it fulfills its purpose.
• Seminars and workshops: To spread good practices and experiences and identify needs and/or demands for the development of future activities of international cooperation.
• Cooperation agreements: Identification of strategic partners. The "strategic partners", may be both organizations and countries, which are identified based on criteria such as the availability of resources to finance technical assistance projects, the potential generation of synergies with the design and execution of studies, training and cooperation activities.
• Study visits and internships: Training officials "in situ" in tax administrations from members countries.

Member States

CIAT is composed of the tax administrations of 39 member countries and associate member countries -31 countries from the Americas, 5 European countries, 2 African countries and 1 Asian country. South Africa and India are associate members.

Member Countries Tax Administrations

• Argentina: Administración Federal de Ingresos Públicos^[6]
• Aruba: Ministerio di Finansas, Comunicacion, Utilidad y Energia^[7]
• Barbados: Ministry of Finances and Economic Affairs^[8]
• Bermuda: Office of the Tax Commissioner^[9]
• Bolivia: Servicio de Impuestos Nacionales^[10]
• Brazil: Receita Federal do Brasil^[11]
• Canada: Canada Revenue Agency^[12]
• Chile: Servicio de Impuestos Internos^[13]
• Colombia: Dirección de Impuestos y Aduanas Nacionales^[14]
• Costa Rica: Dirección General de Tributación, Ministerio de Hacienda^[15]
• Cuba: Oficina Nacional de Administración Tributaria^[16]
• Curacao: Belastingdienst van Curacao^[17]
• Dominican Republic: Dirección General de Impuestos Internos^[18]
• Ecuador: Servicio de Rentas Internas^[19]
• El Salvador: Dirección General de Impuestos Internos^[20]
• France: Direction Générale des Finances Publiques^[21]
• Haiti: Ministère de l´Économie et des Finances^[22]
• Guatemala: Superintendencia de Administración Tributaria^[23]
• Guyana: Guyana Revenue Authority^[24]
• Honduras: Dirección Ejecutiva de Ingresos^[25]
• Italy: Guardia di Finanza^[26]
• Jamaica: Tax Admministration of Jamaica^[27]
• Mexico: Servicio de Administración Tributaria^[28]
• Nicaragua: Dirección General de Ingresos^[29]
• Netherlands: Ministry of Finance^[30]
• Panama: Dirección General de Ingresos^[31]
• Paraguay: Subsecretaría de Estado de Tributación^[32]
• Peru: Superintendencia Nacional Tributaria^[33]
• Portugal: Portal das Finanças^[34]
• Spain: Agencia Estatal de Administración Tributaria^[35]
• Suriname: Dirección de Impuestos^[36]
• Sint Maarten: Finances^[37]
• Trinidad y Tobago: Dirección General de Hacienda Pública^[38]
• United States: Internal Revenue Service^[39]
• Uruguay: Dirección General Impositiva^[40]
• Venezuela: Servicio Nacional Integrado de Administración Aduanera y Tributaria^[41]

Associate Member Countries Tax Administrations

• Czech Republic: Ministry of Finances^[42]
• India: Ministry of Finance, Government of India^[43]
• Kenya: Kenian Revenue Authority^[44]
• South Africa: South African Revenue Service^[45]

References

1. "United Nations Public Administration Network". Unpan.org. Retrieved 2013-08-04.
2. "About CIAT". Ciat.org. Retrieved 2013-08-04.
3. "History of CIAT". Retrieved 16 April 2011. |first1= missing |last1= in Authors list (help)
4. M. Wit, R. von Frankenhorst, K. Gunselmann. Regional cooperation in tax reforms GTZ experience with the Inter-American Center of Tax Administrations (CIAT), Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ) GmbH, November 2008.
5. "CIAT Assembly". Ciat.org. 2013.
6. "afip.gov.ar". afip.gov.ar. Retrieved 2013-08-04.
7. "gobierno.aw". gobierno.aw. Retrieved 2013-08-04.
8. http://www.barbados.gov.bb/ird/
9. "Office of the Tax Commissioner". Taxbermuda.gov.bm. 2008-05-22. Retrieved 2013-08-04.
10. "impuestos.gob.bo". impuestos.gob.bo. 2012-02-08. Retrieved 2013-08-04.
11. "receita.fazenda.gov.br". receita.fazenda.gov.br. Retrieved 2013-08-04.
12. "cra-arc.gc.ca". cra-arc.gc.ca. Retrieved 2013-08-04.
13. "home.sii.cl". home.sii.cl. Retrieved 2013-08-04.
14. "dian.gov.co". dian.gov.co. Retrieved 2013-08-04.
15. http://dgt.hacienda.go.cr/Paginas/inicio.aspx
16. mfp.cu
17. "belastingdienst.an". belastingdienst.an. Retrieved 2013-08-04.
18. "Direccion General de Impuestos Internos". Dgii.gov.do. Retrieved 2013-08-04.
19. "Inicio - Servicio de Rentas Internas del Ecuador". Sri.gob.ec. Retrieved 2013-08-04.
20. "Inicio - Servicio de Rentas Internas del Ecuador". Sri.gob.ec. Retrieved 2013-08-04.
21. "Accueil". Impots.gouv.fr. Retrieved 2013-08-04.
22. Archived September 13, 2011, at the Wayback Machine.
23. "Portal SAT". Portal SAT. Retrieved 2013-08-04.
24. "gra.gov.gy". gra.gov.gy. Retrieved 2013-08-04.
25. "Dirección Ejecutiva de Ingresos | Gobierno de Honduras" (in Spanish). Dei.gob.hn. 2012-11-15. Retrieved 2013-08-04.
26. https://web.archive.org/20110208185153/http://www.finanze.it/export/sites/default/finanze/index.htm. Archived from the original on February 8, 2011. Retrieved November 15, 2011. Missing or empty |title= (help)
27. "jamaicatax.gov.jm". jamaicatax.gov.jm. Retrieved 2013-08-04.
28. "Servicio de Administración Tributaria". Sat.gob.mx. Retrieved 2013-08-04.
29. "Dirección General de Ingresos DGI - República de Nicaragua". Dgi.gob.ni. Retrieved 2013-08-04.
30. "english.minfin.nl". english.minfin.nl. Retrieved 2013-08-04.
31. ":: e-Tax :: Dirección General de Ingresos". Dgi.gob.pa. Retrieved 2013-08-04.
32. "Inicio". SET. Retrieved 2013-08-04.
33. "sunat.gob.pe". sunat.gob.pe. 2013-06-30. Retrieved 2013-08-04.
34. DGITA / Opensoft (2013-07-24). "Portal das Finanças". Portaldasfinancas.gov.pt. Retrieved 2013-08-04.
36. "belastingdienst.sr". belastingdienst.sr. Retrieved 2013-08-04.
37. "sintmaartengov.org". sintmaartengov.org. Retrieved 2013-08-04.
38. "ird.gov.tt". ird.gov.tt. 2007-12-31. Retrieved 2013-08-04.
39. "irs.ustreas.gov". irs.ustreas.gov. 2010-03-23. Retrieved 2013-08-04.
40. "DGI · Dirección General Impositiva". Dgi.gub.uy. Retrieved 2013-08-04.
41. http://www.seniat.gob.ve/portal/page/portal/PORTAL_SENIAT
42. "Finanční správa". Cds.mfcr.cz. Retrieved 2013-08-04.
43. Archived February 25, 2015, at the Wayback Machine.
44. "kra.go.ke". kra.go.ke. Retrieved 2013-08-04.
45. "sars.gov.za". sars.gov.za. Retrieved 2013-08-04.

External links

• Official website