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

2. The DIP Concept

3. About DIP

4. 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

5. 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

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

7. 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

8. 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

9. 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

10. Other findings

11. 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

12. 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

13. 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

14. 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

15. 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

16. 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

17. 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

18. 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

19. 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

20. 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.)

21. 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

22. 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

23. 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

24. 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

25. DIP
Screens