Inter-American Center of Tax Administrations Availability of Public Information of Tax Interest Isaác G. Arias Esteban Director of International Cooperation and Taxation CIAT

The DIP Concept

About DIP

Vision of CIAT members countries 1º Access to low cost (time and money) public information from other countries. 2º Promote systematic identification and evaluation of internal information sources. 3º With political support, this would allow promoting the creation and strengthening of public sources. 4º It helps to better comply with principles and standards for the information exchange at international level. 5º It could establish bases for creating exchanges between networks of officers in charge of “tax intelligence” tasks. En parte es esta reunión

Characteristics – search criteria Availability of information Reliability Updating Cost of the Information Organization in charge of the registry En parte es esta reunión Data that integrate the registry Access procedures Support

Sources of information Present situation How to implement it? 1 Standard 1 Feasibility Analysis 17 Providers 142 Sources of information

GIZ support until September RECEITA FEDERAL SUPPORT UNTIL MAY Next steps GIZ support until September RECEITA FEDERAL SUPPORT UNTIL MAY April 2015 Web tool June – August 2015 1st Meeting Steering Committee 2016 Launching To complete the Public Information Standard En parte es esta reunión

47% of CIAT Member Countries The “Public Information Standard” 18 Tax administration provided information 47% of CIAT Member Countries Argentina, Brazil, Barbados, Bolivia, Chile, Costa Rica, Ecuador, Spain, United States, Mexico, Guatemala, Panama, Paraguay, Peru, Portugal, Surinam, Uruguay, and Venezuela. En parte es esta reunión

Number of countries by registry type The “Public Information Standard” Number of countries by registry type Registry Countries % Total registry debtors financial system 9 53% registry tax withholding agents 3 17% registry VAT collection agents 4 23% registry income tax collection agents 2 12% registry vat withholding agents 5 29% Movable assets registry 11 64% Taxpayers registry 12 70% Fleet registry 7 41% Society registry 15 88% Tax debtors registry Exporters registry Importers registry Real estate owners registry 16 94% Currency transactions registry Not written in stone

Other findings

Key aspects of Registry analysis Exporters Registry Registry information AR BB BL CL CR MX PA PY PE UY Number of employees NO Tax identification code Yes contact information legal representative information Domicile Residence Businesses operated with Markets (countries) exported to Amount exported the previous year Social name Customs positions (Products exported) Key aspects of Registry analysis AR BB BL CL CR MX PA PY PU UY   Access to information I Cost, in local currency NC Updating of registry 1=No update and 5=Daily update 3 4 5 Reliability of registry 1= 0% Reliable and 5=100% Reliable Information support E Both

Data included in the registry Key aspects of registry analysis Income withholding agents Registry Data included in the registry CL MX VE Amount of employees NO Tax identification code Yes Contact data Domicile Withholding Identification and amounts Annual Revenue Withheld Withheld taxpayers annual list Social name Key aspects of registry analysis CL MX VE   Information access I O Cost, in local currency Updating of registry 1=No update and 5=Daily update 4 5 Reliability of registry 1= 0% Reliable and 5=100% Reliable Information support E

Data included in the registry Key aspects of registry analysis Income collection agents registry Data included in the registry BR CL MX Amount of employees NO Tax identification code Yes Contact data Domicile Identification of collected and amount Annual revenue collected Annual List of withheld names Social name Key aspects of registry analysis BR CL MX   Information access I O Cost, in local currency Updating of registry 1=No update and 5=Daily update 3 4 1 Reliability of registry 1= 0% Reliable and 5=100% Reliable 5 Information support E

Data included in the registry IMPORTERS Registry Data included in the registry AR BB BL CL CR MX PA PE PY SR UY Amount of employees NO Yes Tax identification code Contact data Legal agent data Domicile Companies which are partners in business Markets ( countries) from where import Amount imported last year Social name Customs positions (Imported products) Key aspects of registry analysis AR BB BL CL CR PA PE PY SR UY Information access Internet Other En Office Cost, in local currency NC Updating of registry 1=No update and 5=Daily update 3 5 4 Reliability of registry 1= 0% Reliable and 5=100% Reliable 1 Information support Electronic Both Paper

Data included in the registry Key aspects of registry analysis Corporate Registry Data included in the registry BR BB BL CL CR EC GT MX PA PE PT PY UY SR VE Amount of employees NO Yes Capital of society Classification by legal liability: SA, SRL, etc. Tax identification code Shareholder package composition Contact data Legal agent data Domicile Sector: Industry, commerce, ranching etc.. Invoicing amount last year Identification of Board Members or/and executive board Identification by names of shareholders Social name Key aspects of registry analysis BR BB BL CL CR EC GT MX PA PE PT PY UY SR VE Information access I Office Cost, in local currency 75 OF PD 875 Updating of registry 1=No update and 5=Daily update 5 4 NC 3 2 Reliability of registry 1= 0% Reliable and 5=100% Reliable Information support Both Electronic E Paper

Data included in the registry Key aspects of registry analysis Registry of Taxpayers Data included in the registry AR BB BL BR CL CR EC MX PE PT PY SR Main Activity Yes NO Secondary activity Amount of employees Type of withholding agent Type of employer Tax identification code Contact data Domicile   Information by taxpayer classification(Large/medium/small) Social name Tax obligation periods Multinational groups affiliation Compliance risk of the taxpayer based on objective criteria Key aspects of registry analysis AR BB BL BR CL CR EC MX PE PT PY SR Information access Internet Office Mail Cost, in local currency PD Updating of registry 1=No update and 5=Daily update 5 4 3 Reliability of registry 1= 0% Reliable and 5=100% Reliable 1 Information support Electronic Both Paper

Data included in the registry Key aspects of registry analysis VAT withholding agents registry Data included in the registry CL MX PE SR VE Amount of employees NO Yes Tax identification code Contact data Domicile Withholding Identification and amounts Annual Revenue Withheld Withheld name list Social name Key aspects of registry analysis CL MX PE SR VE Information access Internet Office Cost, in local currency Updating of registry 1=No update and 5=Daily update 4 5 3 Reliability of registry 1= 0% Reliable and 5=100% Reliable Information support Electronic Paper

Data included in the registry Key aspects of registry analysis VAT collection agents Registry Data included in the registry CL MX PE VE Amount of employees NO Tax identification code Yes Contact data Domicile Withholding Identification and amounts Annual Revenue Withheld Withheld names list Social name Key aspects of registry analysis CL MX PE VE Information access Internet Office Cost, in local currency Updating of registry 1=No update and 5=Daily update 4 5 Reliability of registry 1= 0% Reliable and 5=100% Reliable Information support Electronic

Data included in the registry Key aspects of registry analysis Financial system debtors registry Data included in the registry AR BL BR CL CR MX PA PE UY Creditors Yes NO NC Debt maturity Tax identification code Contact data Domicile Debt amount Amount by creditor Name or Social name Key aspects of registry analysis AR BL BR CL CR MX PA PE UY Information access I Other Office Cost, in local currency 300 89 900 30 Updating of registry 1=No update and 5=Daily update 5 PD 4 3 Reliability of registry 1= 0% Reliable and 5=100% Reliable NC Information support E Both Paper

Availability of registry by country Data included in the registry Tax debtors registry Availability of registry by country AR BB BR BL CL CR EC ES GT MX PA PE PT PY UY VE Is it available in the country? Yes  Yes No NO Is it available To be consulted by the TA? NC Is it available To be consulted by third parties unrelated to the TA  NO Select how the information is accessed Internet  Office Office  Internet  NC Indicate the cost to access the information. If free, write 0.  0 5 Estimate the information updating frequency. Select: 1.No update and 5: Daily update  5 4  4 3 Evaluate the information reliability. Select: 1=0% Reliable and 5=100% Reliable Select the support of the information E  E  Both Both Data included in the registry Registry fields AR BB BR BL CL CR EC ES GT MX PA PE PT PY UY VE Debt maturity Yes NO NC Tax identification code Contact data Domicile Debt amount Name or Social name Debt situation (postponed, in installments etc.)

Data included in the registry Key aspects of registry analysis Movable assets registry Data included in the registry AR CL CR EC MX PA PE PT UY VE Date Yes NO NC Type of payment/ Intermediate Financial entity Buyer / intermediary identification Leaser/leasee identification Owner identification Product identification/Vehicle/ Ship / Airplane transaction amount / Currency Key aspects of registry analysis AR CL CR EC MX PA PE PT UY VE Information access Office Other Internet Mail Cost, in local currency NC 840 20 4 875 Updating of registry 1=No update y 5=Daily update 5 3 Reliability of registry 1=0% Reliable and 5=100%Reliable Information support Paper Both Electronic

Data included in the registry Real estate property owners registry Data included in the registry AR BB BL BR CL CR GT MX PA PE PT PY UY SR VE Tax identification code NO NC Yes Contact data Property data Domicile Members participating in the property. Social name Percentage of sharing ownership in the property Key aspects of registry analysis AR BB BL BR CL CR GT MX PA PE PT PY UY SR VE Information access O I Other Cost, in local currency 100 8 4 875 Updating of registry 1=No update and 5=Daily update 5 ND 3 2 Reliability of registry 1= 0% Reliable and 5=100% Reliable Information support Both E Paper

Data included in the registry Key aspects of registry analysis Currency transactions registry Data included in the registry BR CL MX PE SR Key/Statistic information of operation type Yes NO Operation description Entry or exit of currency Date Identification of participating parties Information on the existence of an intermediary financial entity Payment systems used Participating countries Volume in local currency/$ Key aspects of registry analysis BR CL MX PE SR Information access Internet Other Office Cost, in local currency Updating of registry 1=No update and 5=Daily update 5 4 3 Reliability of registry 1= 0% Reliable and 5=100% Reliable Information support Electronic

Data included in the registry Key aspects of registry analysis Fleet registry Data included in the registry PA BL MX PE SR Data of Insurance policy of transported goods NO Yes Payment facility/ Intermediary financial entity Identification of operation dates for transportation services Identification of merchandise transported and amount Carrier identification Merchandise sellers and buyers identification Type of transportation identification transaction amount/Currency Trajectory (origin/destination) Key aspects of registry analysis PA BL MX PE SR Information access Internet Mail Office Cost, in local currency Updating of registry 1=No update and 5=Daily update 5 NC 1 3 Reliability of registry 1= 0% Reliable and 5=100% Reliable Information support Both Electronic

DIP Screens