Document

48 Asamblea General CIAT Relator: Raul Zambrano
No pongan a los informáticos a
cargo.
Agenda / Contents • 
Un partido de fútbol en el Maracaná"
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Un par de películas y una canción"
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Una botella de vino, una pintura y un filósofo"
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Algunas cosas conectadas"
El partido Sí se puede
Documentos electrónicos
Sí se puede
• 
Proceso impulsado y dirigido desde la
Administración Tributaria
• 
La Administración tiene los documentos
electrónicos
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Obligatorio
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Masivo
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Seguro y verificable
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Firma digital
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Servicios de verificación
Factura electrónica
• 
• 
Brasil NF-e
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Autorización por la Administración antes
de emitir
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Más de 9 000 millones de documentos en
la Administración Tributaria
• 
Tiempo de respuesta de menos de un
segundo
• 
Más de 1 millón de emisores
• 
Formato XML con 500 campos
Brasil NF-ec
• 
Solución sin hardware • 
1 600 emisores
• 
Emisores gratuitos generados por el
mercado Factura electrónica
• 
México CFD
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Certificación • 
Más de 10 000 millones de
documentos electrónicos
• 
34 millones de documentos en
un día
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77 proveedores de servicios de
certificación
• 
Formato XML con menos
campos obligatorios y anexos
por sector
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Obligatorio
Otros documentos
• 
Brasil - e Social
• 
Empleadores envían información
en un formato estandarizado
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Errores minimizados. Costos
reducidos.
• 
Eventos
• 
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Admisión. Retiros temporales.
Dimisiones. Certificados de
Salud. Notificación de
Vacaciones.
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Nómina Modelo similar a la NF-e
Libros y balances
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SBR en Países bajos
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XBRL con taxonomía
holandesa
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Obligatorio para sociedades
• 
3.5 millones de mensajes en
2013
Libros y Balances
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Chile - Portal tributario MIPYME
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Facturación electrónica
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85 % de los emisores
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Tributación simplificada
• 
Contabilidad completa
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Plan de cuentas diseñado
para el segmento • 
Diario, mayor y estados
financieros
• 
45 000 empresas
Books and
statements
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Brazil - SPED
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Mandatory for 700 000
enterprises 2.9 million books
Administrative
processes
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Brazil - eProceso
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Workflow
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700 units. 26 000 servers. 3
million processes.
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100 000 processes per month
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Benefits
• 
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Revenue. Efficiency. Quality.
Knowledge Management.
Process oriented structure and
incentive network
Conclusion
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Guardia di Finanza - Italy
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Electronic documentation is
the key for a simplified
taxation system.
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Transparency, clarity and
quality.
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Good faith and mutual trust.
Help me help you
Electronic services
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Services - Spain
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Deferment requests
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Electronic auctions
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Electronic notices
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Returns processing. From
119 to 3 days for refunds.
Electronic services
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e Government - Uruguay
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Connectivity for all
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Services and transactions
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Deadlines, QR based
services. Refund
processing queries
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Electronic payments
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Ubiquity and availability
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Integration with known
solutions.
Electronic services
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Electronic services - China
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Account queries
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Taxpayer advocate service • 
Self-service machines
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SMS alert messages
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2600 classrooms. 2.8 million
taxpayers participated in
courses. Electronic services
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Electronic services - Jamaica
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Mandatory e-filing
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Multi-channel platform
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Integrated services with other
platforms
Electronic services
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Electronic Services - Portugal
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Inform obligations to
taxpayers with on-time
reminders.
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Electronic notices
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Statement of accounts with
zero cost for taxpayers
Electronic services
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Electronic services - Perú
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Compliance management • 
Non-filers
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Late remittances • 
Inconsistencies
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Payment arrangements
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Electronic invoice
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Induction to payment
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Non-filers actions: 15000, USD 5000
average per case
Channels
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SMS, phone, IM, mail
Electronic invoices
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Exemptions management Guatemala
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Credit / Debit card based
transactions
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e-Services platform
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On-line tax return
Conclusion
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Demand for services and
results
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High quality is a must
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Different. Higher costs for paper
and lower for self-services over
the Internet.
• 
Comprehensive strategy for
service delivery
Tax Returns
• 
Electronic e-filing
• 
2010. Last paper based
return
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26.8 million income tax
returns • 
3.6 million in the last day
(78.2 returns per second)
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2013 First mobile based tax
return.
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A different platform
Tax returns
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A lot of third party information. Good quality.
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From e-filing to pre-filled
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Electronic documents and financial data open possibilities
for other taxes.
The song
When life gives you lemons, make
lemonade
Mobile payments
• 
High penetration of mobile
networks
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Airtime credit is used also to
pay bills, get cash and make
withdrawals and deposits to
bank accounts.
• 
Payment of taxes over the
mobile platform
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60% of payments are mobile
payments
Electronic services
• 
e-Filing from within the branch
offices
• 
Internet penetration face
some challenges
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41 per cent of tax returns this
way
Detect and prevent
IT and control
• 
Third party information is a
requirement
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Build processes to improve
data quality
• 
Inter-disciplinary specialists
• 
Every interaction is an
opportunity to change behavior
IT and control
• 
BI - Canada
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From data to information to
knowledge
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Early interventions and low cost
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Maturity • 
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Descriptive analysis • 
Behavior analysis
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Behavior prediction • 
Behavior prescription in the future
Persons
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New competences
IT and control
• 
BI - India
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Detect fraud and prevent revenue
loss
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Assist in the policy making processes
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Key elements
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Network mining
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Master data management
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Descriptive and predictive analysis
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Risk management
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Enterprise information reporting
IT and control
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BI - Italia
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Multiple data bases
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Automatic handling of
suspicious transactions
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Deep web querying IT and control
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Cadastre - France
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Vectorization of property
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Publication of plats over the
Internet (2008)
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Special services for notaries
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Electronic loading of
operations and transactions
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Geo-localization of units
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Minimize conflicts
IT and control
• 
Biometric registry - Bolivia
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Security in information
gathering
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Capture of biometric
elements (id and fingerprints
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Physical interactions at
registration.
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In-house solution
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Use of TIN for general
purposes
It and control
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Identity theft - USA
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Two problems
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Ilegal employment
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Non-legit refunds
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Third party information may
arrive late. Taxpayers
expectations of service levels • 
Improvement in the
identification of bank accounts
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Special codes for Identity Theft
cases
Problems
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Cloud based services
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Free lance self-employed
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Security threats
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Hackers and other things
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Social engineering
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Bitcoin. A tax heaven?
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Complexities
Problems
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Big Data
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Variety
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Velocity
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Volume
Visualization
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360 CRM
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Knwoledge
Some connected things
More problems
More problems
"
Thank you"
The arrogance of success is to think that what you did yesterday will be sufficient
for tomorrow.