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CIAT TECHNICAL CONFERENCE 2004 THE ROLE OF TAX ADMINISTRATION IN TAX LEGISLATION

Amsterdam, The Netherlands October 4-7, 2004. FEDERAL ADMINISTRATION OF PUBLIC REVENUES - ARGENTINA. CIAT TECHNICAL CONFERENCE 2004 THE ROLE OF TAX ADMINISTRATION IN TAX LEGISLATION.

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CIAT TECHNICAL CONFERENCE 2004 THE ROLE OF TAX ADMINISTRATION IN TAX LEGISLATION

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  1. Amsterdam, The Netherlands October 4-7, 2004 FEDERAL ADMINISTRATION OF PUBLIC REVENUES - ARGENTINA CIAT TECHNICAL CONFERENCE 2004 THE ROLE OF TAX ADMINISTRATION IN TAX LEGISLATION Control as Key Management FunctionTopic 1.3: Implementation and evaluation of tax lawsClaudino PitaResearch and International Cooperation Director

  2. Contents • 1. Forms of evaluation of the legislation by the TA • 2. Ex-post evaluation for implementation • 2.1 Type of legal modification • 2.2 Aspects to be considered • 2.3 Adaptation of the organization • 3. Analysis of impact by type of legal modification • 4. Methodology of ex-post evaluation • 4.1 Who begins the project and when? • 4.2 How is it done? • 5. Implementation of the new legislation at AFIP • 6. Ex-ante evaluation • 7. Conclusions

  3. 1. Forms of evaluation of the legislation by the TA Two forms or times for evaluating the legislation by the TA may be differentiated: • “Ex-post”: determine the needs and actions to adapt the organization for the effective implementation of the new legislation • “Ex-ante”: determine the needs to adapt the legislation in order to complement and sustain the effective performance of the TA

  4. 2. Ex-post evaluation for implementation2.1 Type of legal modification • Taxes • New tax • Modification of rates • Modification of structure Classification of rates, tax base or event, deductions, taxpayers, etc. • Modification of treasury-taxpayer relationship Appeals, sanctions, powers of TA, etc. • Internal structure Organizational structure, administrative career path, budget, etc. • Laws with tax implication Creation of corporations and financial organizations, order of privilege of creditors in dissolution agreements and bankruptcy procedures, etc.

  5. 2. Ex-post evaluation for implementation2.2 Aspects to be considered • Legal Complementation Complementary and interpretative administrative acts • Dissemination and information Public information media and AT portal • Adaptation of the organization Effectiveness, single agency • Costs of adaptation Efficiency, financial resources • Costs of compliance Indirect tax burden for the taxpayers • Effects on collection

  6. 2. Ex-post evaluation for implementation 2.3 Adaptation of the organization • The strategy Plans and programs • The organizational structure New specialized units, decentralization • Human resources Training, updating, incorporation of officials • Technological resources Computerized systems, programs and applications, acquisition of equipment • Processes and procedures Integration or disaggregation of phases

  7. HIGH NEW TAXES Transfer prices or deductible interests Administrative execution of debt or term to appeal VARIABLE STRUCTURE OF TAXES TREASURY-TAXPAYER RELATIONSHIP ADMINISTRATIVE STRUCTURE LAWS WITH TAX IMPLICATIONS Indexation of economy or changes in trade registry LOW RATE 3. Analysis of impact by type of legal modification Reestructuring or extinction of unit

  8. 4. Methodology of ex-post evaluation 4.1 Who begins the process and when? Coordinating specialized central unit, with the participation of normative and operational entities involved Need for timely forecast and projection of adaptation needs • EP Initiative • in development of the bill LP Initiative in the parliamentary discussion phase of the bill

  9. 4. Methodology of ex-post evaluation4.2 How is it done? Predefined method and processes for automated, coordinated and synchronized identification • Units in charge Actions and tasks to be undertaken Subsequent evaluation of adequacy achieved in the implementation of the new rules

  10. 5. Implementation of the new legislation at AFIP Powers of the Federal Administrator of Public Revenues: National Decree 618/97 and its modifications • Organize and regulate the internal operation of AFIP in its structural, functional and staff management aspects and modify the organic-functional structure at lower levels than those approved by the EB • Issue obligatory general rules for officials in charge and third parties on the matters authorized by the laws • Interpret in general the legal rules that provide for, or govern the collection of taxes under AFIP’s responsibility, as obligatory general rules if they were not appealed

  11. 5. Implementation of the new legislation at AFIP Legal complementation: administrative, complementary and interpretative acts Project legal and technical rules and make interpretations DGI – DEP. GENERAL DIRECTORATE OF LEGAL AND TAX TECHNIQUE: taxation and tax penal issues DGA - DEP. GENERAL DIRECTORATE OF LEGAL AND CUSTOMS TECHNIQUE: customs issues DGRSS – DEP. GRAL. DIRECTORATE OF LEGAL AND SOCIAL SECURITY RESOURCES TECHNIQUE: social security issues

  12. 5. Implementation of the new legislation at AFIP Dissemination and information: public information media and TA portal AFIP –DEPARTMENT OF INSTITUTIONAL COMMUNICATIONS Dissemination AFIP – DEP.GENERAL DIRECTORATE OF SYSTEMS AND TELECOMMUNICATIONS – INTERNET DEPARTMENT Administration of Internet and Intranet “sites”

  13. 5. Implementation of the new legislation at AFIP Evaluation of costs of adaptation: efficiency, financial resources AFIP – DEP. GENERAL DIRECTORATE OF PLANNING AND ADMINISTRATION Administration of financial and material resources AFIP – DEP. GENERAL DIRECTORATE OF PLANNING AND ADMINISTRATION – DEPARTMENT OF COORDINATION AND PROCEDURES Allocation of economic resources and formulation of recommendations for optimization of expenditures

  14. 5. Implementation of new legislation at AFIP Evaluation of the impact on the organization: strategy -effectiveness, plans and programs- AFIP – DEPUTY GENERAL DIRECTORATE OF PLANNING AND ADMINISTRATION Involvement in planning, management, administration and organizational functions

  15. 5. Implementation of new legislation at AFIP Evaluation of the impact on the organization: organizational structure -new specialized units, decentralization- AFIP – DEPUTY GENERAL DIRECTORATE OF PLANNING AND ADMINISTRATION – DEPARTMENT OF COORDINATION AND PROCEDURES Involvement in projects dealing with organizational design

  16. 5. Implementation of nw legislation at AFIP Evaluation of the impact on the organization: human resources –training, updating, incorporation of new officials - AFIP – DEP.GEN. DIRECTORATE OF HUMAN RESOURCES • Human resource programs and actions • Design training strategies

  17. 5. Implementation of new legislation at AFIP Evaluation of impact on the organization: technological resources –databases, information systems, programs and applications, equipment acquisition- AFIP – DEP. GEN. DIR. SYSTEMS & TELECOMMUNICATIONS • Design and develop computerized systems • Define and administer base software and hardware and telecommunications

  18. AFIP – DEP. GEN. DIR. OF COLLECTION AFIP – DEP. GEN. DIR. OF EXAMINATION Collection of internal taxes and customs duties Examination of internal taxes and customs duties 5. Implementation of new legislation at AFIP Evaluation of impact on the organization: processes and procedures -redesign of processes and procedures, integration or disaggregation of phases- Propose and evaluate plans and processes related to: DGRSS – DEP.GEN. DIR. OF COLLECTION AND EXAMINATION OF SOCIAL SECURITY RESOURCES Collection, examination and computerized procedures of social security resources.

  19. AFIP – DEP.GEN. DIR. OF COLLECTION Rules for the application of taxes and services to the taxpayers 5. Implementation of new legislation at AFIP Evaluation of compliance costs: indirect tax burden for taxpayers

  20. 5. Implementation of new legislation at AFIP Evaluation of effects on collection AFIP – DEP. GEN. DIR. OF PLANNING AND ADMINISTRATION – DIRECTORATE OF STUDIES Estimate annual performance of taxes and perform ex-post analysis

  21. 6. Ex-ante evaluation Adaptation to the environment • Follow-up and identification of variations in the environment • Test of adaptation of the rules and organization to the new circumstances • Determination of normative and administrative changes required for adaptation to the environment

  22. 6. Ex-ante evaluation Application of the method used for the formulation of the Anti-evasion Plan • Know and analyze the environment • Based on accumulated institutional experience seek corporate solutions through: • Organization of interdisciplinary teams Transversal review of the processes and structural aspects of the organization • Participation in elaboration of proposals and search for internal and external consensus • Promote normative changes that may complement and sustain the organization’s adaptation to the environment

  23. 7. Conclusions It would seem convenient that the evaluation task, for the implementation of the new legislation (“ex- post”) as well as for the adaptation of the legislation (“ex- ante”), be incorporated as a permanent action and that there be available for said purpose: • A central coordinating unit • A method and predefined processes

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