ESTADÍSTICAS TRIBUTARIAS REVENUE STATISTICS
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ESTADÍSTICAS TRIBUTARIAS REVENUE STATISTICS 55 Asamblea General/General Assembly GUATEMALA Santiago Díaz de Sarralde Miguez Director de Estudios Tributarios /Centro Interamericano de Administraciones Tributarias (CIAT) Tax Studies Director/Inter-American Center of Tax Administrations (CIAT)
VARIACIONES MENSUALES Y ACUMULADAS RECAUDACIÓN CIAT (23)
MONTHLY AND CUMULATIVE COLLECTION VARIATIONS CIAT (23)
Promedio Mensual Promedio Acumulado
10.0
5.6
4.8
5.0
4.8 5.2
1.1
0.0
0.3
-2.1
-5.0
-4.8 -4.4
-6.4
-7.4
-10.0
-8.7 -10.0
-9.4 -9.3
-10.8
-12.0 -11.5
-12.1
-15.0 -12.7
-13.9
-20.0
-22.6
-25.0
-26.9
-30.0 -28.7
-35.0
Ene 20/19 Feb 20/19 Mar 20/19 Abr 20/19 May 20/19 Jun 20/19 Jul 20/19 Ago 20/19 Set 20/19 Oct 20/19 Nov 20/19 Dic 20/19
VARIACIONES ACUMULADAS RECAUDACIÓN/CUMULATIVE COLLECTION VARIATIONS
AMÉRICA LATINA Y EL CARIBE CENTROAMÉRICA + Rep.Dom. CARIBE ANDINOS + Chile MERCOSUR + México OTROS
15.0
10.0
5.0
0.0
-2.3
-5 .0 -3.2
-1 0.0 -10.9
-11.7
-12.0
-1 5.0
-14.4
-2 0.0
ENE 20/19 FEB 20/19 MAR 20/19 ABR 20/19 MAY 20/19 JUN 20/19 JUL 20/19 AGO 20/19 SET 20/19 OCT 20/19 NOV 20/19 DIC 20/19
ALC VARIACIÓN ACUMULADA POR IMPUESTOS
LAC CUMULATIVE COLLECTION VARIATIONS BY TAX
TOTAL OTROS ISC ISR IVA
15.0
10.0
5.0
0.0
-5 .0
-7.8
-9.3
-1 0.0
-10.9
-13.4
-14.2
-1 5.0
-2 0.0
ENE 20/19 FEB 20/19 MAR 20/19 ABR 20/19 MAY 20/19 JUN 20/19 JUL 20/19 AGO 20/19 SET 20/19 OCT 20/19 NOV 20/19 DIC 20/19
• ISC (IMPUESTOS SELECTIVOS CONSUMO) = EXCISES
• ISR (IMPUESTO SOBRE LA RENTA) =INCOME TAXES
• IVA = VAT
• OTROS = OTHER
VARIACIONES ACUMULADAS RECAUDACIÓN POR PAÍS
CUMULATIVE COLLECTION VARIATIONS BY COUNTRY
Marruecos 8.2
México 0.8
Paraguay -1.3
Uruguay -2.7
Nicaragua (Nov) -2.7
EE.UU. -3.5
Italia -5.3
El Salvador -5.5
Brasil -5.5
Guatemala -6.7
Argentina -7.4
España -8.5
Promedio Acumul ado -9.3
Colombia -9.4
Chile -9.5
Costa Rica -11.9
Ecuador -12.9
República Dominicana -13.0
Jamaica -14.5
Perú -15.1
Trinidad y Tobago -21.4
Honduras -22.5
Panamá -26.9
-30.0 -25.0 -20.0 -15.0 -10.0 -5.0 0.0 5.0 10.0
Movilidad Tiendas y Ocio
-70.0 -60.0 -50.0 -40.0 -30.0 -20.0 -10.0 0.0
10.0
Feb
5.0
Nov
0.0
Oct Dic
Recaudación Total
Set
-5.0
Mar
Jul
Ago
-10.0
-15.0
y = 0.6042x + 12.206
R² = 0.8662
-20.0
Jun
-25.0
Mayo
Abril
-30.02021 1er Cuatrimestre/1st Quarter
• LA RECUPERACIÓN ESTÁ EN MARCHA / RECOVERY IS UNDERWAY • TODAVÍA EXISTE GRAN INCERTIDUMBRE / STILL GREAT UNCERTAINTY • DATOS PROVISIONALES/PROVISIONAL DATA • EL ANÁLISIS ES COMPLEJO (POR PERIODO, IMPUESTO, PAÍS) / ANALYSIS IS COMPLEX (BY TIME PERIOD, TAX, COUNTRY)
ESTADÍSTICAS TRIBUTARIAS REVENUE STATISTICS MUCHAS GRACIAS A TODOS LOS PAÍSES Y SUS FUNCIONARIOS POR SU COLABORACIÓN THANK YOU VERY MUCH TO ALL COUNTRIES AND THEIR PUBLIC SERVANTS FOR THEIR SUPPORT
IMPLEMENTATION OF VAT ON DIGITAL SERVICES
CHILEAN EXPERIENCE IN THE
IMPLEMENTATION OF VAT ON DIGITAL
SERVICES (VAT DS)
CIAT - Guatemala 2021VAT on Digital Services
INDEX REGULATORY ASPECTS REGISTRATION– DECLARATION – PAYMENT LEGAL CONTROL MECHANISMS RESULTS
REGULATORY ASPECTS
REGULATORY ASPECTS
§ Law 21.210 established
new VAT taxable events
New letter n) of
starting June 1° 2020.
article 8th of the VAT
Law
§ The new letter n) of article
8th of the VAT Law
included four taxable
Law 21.210 which services rendered by non
modernizes tax resident service suppliers.
legislation,
enacted as of
February 2020
§ A Simplified Registration and
Compliance Regime
New paragraph 7° exclusively for nonresident
bis, of the VAT Law service suppliers is createdREGULATORY ASPECTS
1. Platforms that intermediate
underlying services rendered in
Chile - any kind of service - or sales
of Chilean or imported goods.
2. Download or streaming of digital
entertainment content (movies,
New letter n) of New videos, music, games, texts, books,
article 8th of the Taxable newspapers, magazines, etc.).
VAT Law Services
3. Download of software, SaaS, PaaS,
IaaS (storage, platforms, or
computing infrastructure).
4. Advertising regardless of how it is
executed (digitally or by other
means)REGULATORY ASPECTS
Non resident suppliers of
Liable Taxpayers services of the new letter n) of
article 8th of the VAT Law.
Taxpayers and
tax rate
VAT, with a 19% rate, is applied
on price paid for services of
Tax Rate the new letter n) of article 8th
of the VAT Law.REGULATORY ASPECTS
It is a simplified tax regime
established in article 35 A of
paragraph 7 bis of the VAT Law,
¿What is it? which can be used instead of the
ordinary tax regime, by nonresident
Simplified suppliers who meet certain
Registration and requirements.
Compliance Regime
of paragraph 7° bis 1. Non resident suppliers.
of the VAT Law 2. That render services levied in
¿Which
the new letter n) of article 8th
taxpayers can
use this of the VAT Law.
3. Services must be used in Chile
regime?
by individuals or legal entities
that are not VAT taxpayers.
Nonresident suppliers that provide
services, other than those indicated
in the new letter n), of article 8th of
the VAT Law, may also apply this
regime if the they request it.REGULATORY ASPECTS
Tax period in 1 month or 3 consecutive
which VAT must months, payable until the 20th
be declared and
paid of the first following month. VAT
can be paid in USD, Euros or
Chilean $.
Simplified
Registration and
Compliance Regime
The nonresident supplier cannot
Deduction of deduct input VAT and is released
input VAT? from issuing invoices and other
tax documentation.REGULATORY ASPECTS
Provides instructions on VAT
Circular 42 taxation and administration
(11.06.2020) of digital services
Regulates registration in the
Res. Exta. SII N° 55 Simplified Registration and
(20.05.2020) Compliance Regime
Regulations
Regulates the procedure for
non resident suppliers to
Res. Exta. SII N° 67 declare and pay VAT.
(25.06.2020)
Reporting obligations on
Res. Exta. SII N° 91 offshore payments with
(21.08.2020) y N° 167 credit cards and other
(20.12.2020) online payment meansREGISTRATION – DECLARATION –
PAYMENTREGISTRATION – DECLARATION – PAYMENT
VAT Portal on Digital Services is
VAT Portal on
available on the web site sii.cl.
Digital Services
VAT Portal -
Available The platform contains relevant
Available
Information information regarding VAT on digital
information - services, both in English and Spanish.
Relevant dates
1. VAT surcharged on services
rendered since June 1rst 2020
Relevant Dates 2. Declaration and payment since:
§ July 1rst 2020 (monthly tax period)
§ Octobre 1rst 2020 (quarterly tax
period)
(January-March / April-June / July-
September / October - December)REGISTRATION – DECLARATION – PAYMENT
REGISTRATION– DECLARATION – PAYMENT
REGISTRATION – DECLARATION – PAYMENT
Nonresident suppliers can file online
the registration form for the
Registration Form
Simplified Registration and
Compliance Regime.
§ Have a valid email
Requirements § Confirm email (verification code)
§ Create a password
After the email is confirmed, a User
User Number Number that identifies the taxpayer
and allows browsing through the site
is generated.REGISTRATION– DECLARATION – PAYMENT
REGISTRATION– DECLARATION – PAYMENT
REGISTRATION– DECLARATION – PAYMENT
The taxpayer must enter:
• Number of transactions for the period
• Tax base
Declare Form 129
(F129) • Rebates
The system will automatically calculate 19%
VAT
If the taxapayer carries a debt, the
outstanding amount will show so it can be
paid in F129REGISTRATION– DECLARATION – PAYMENT
REGISTRATION– DECLARATION – PAYMENT
• Declarations in foreign currency (EUR
Payment of F129 or USD) must be paid through a
SWIFT transfer.
• Declarations in national currency
(CLP) can be paid online.
The VAT Portal on digital services shows the
Check F129 Status status of the tax return (current or not
current) and the status of payments made
(full, partial or no payment).
Additionally, the taxpayer can amend current
tax returns.
Check Outstanding If there are tax periods with outstanding
Amounts $ amounts, the taxpayer will be able to
know the details of such debt.REGISTRATION– DECLARATION – PAYMENT
Frequently Asked Frequently asked questions addressed to
nonresident suppliers, regarding VAT on
Questions Digital Services, the Portal, and how to
declare and pay VAT
Assistance Tutorials Step by step guides to complete the
Registration Form on the Portal, and
instructions for declaring and paying
Form 129.
Current regulations both available in
Regulations English and Spanish.REGISTRATION– DECLARATION – PAYMENT Assistance
REGISTRATION–
AYUDAS DECLARATION – PAYMENT
The list of taxpayers registered is
Registered Taxpayers available for consultation on the VAT
Portal on Digital Services and is
weekly updated.
The Portal´s functionality allows nonresident
Assistance suppliers to report to the SII the list of
Chilean service beneficiaries who informed
VAT / WT Taxpayers them of their VAT taxpayers´ status or of
being withholding agents of services subject
to Withholding Tax.
Report Non The Portal´s functionality allows users of
Compliances the Portal to report noncompliancesLEGAL CONTROL MECHANISMS
LEGAL CONTROL MECHANISMS
The SII may order the issuers of credit
cards, debit cards, or other similar on line
payment systems, to withhold in whole or
Withholding by the
in part taxes with respect to all or part of
Issuer of Online
Payment Means the operations carried out by nonresident
suppliers who have failed to register in the
Simplified Registration and Compliance
Regime.LEGAL
ALTERNATIVAS
CONTROLPARA
MECHANISMS
EL CONTROL
The SII may use all available
technological means to verify the
taxable events of article 8th letter n),
Audit of the VAT Law independent of the
jurisdiction.
Article 35 i of the VAT Law.LEGAL
ALTERNATIVAS
CONTROL MECHANISMS
PARA EL CONTROL
Information can be requested:
a) Taxpayers who intermediate can be required
to identify of sellers or service providers for
which they intermediate.
b) The amounts that are paid or made available
Information to such sellers or service providers.
Regarding
Underlying The exercise of this legal authority is aimed at
Providers obtaining information regarding the underlying
operations or the object of the intermediation,
and therefore the tax compliance in Chile of the
sellers or service providers, and does not
necessarily imply the initiation of an audit
procedure with respect to the nonresident service
provider.LEGAL
ALTERNATIVAS
CONTROL MECHANISMS
PARA EL CONTROL
In use of the powers granted and in order to
access relevant information to detect
noncompliance, the SII issued Resolution No.
91 of 2020 and No. 167 of 2020, which required
bank and non-bank issuers, respectively, of
credit, debit, payment cards with provision of
funds or other similar online payment systems,
Resolución N° 91 periodically inform the SII of the acquisitions of
and N° 167 de goods or provision of services made by
2020 nonresident sellers or service providers.
Banks cover 95% of transactions made through
credit cards.
The information is sent to the SII through a
"Payment Cards Report".THE OUTCOME
THE OUTCOME
RESULTADOS
Non Resident Service Providers Registered on Monthly Basis
(Total 199)
250
200
150
100
50
0
may-20 jun-20 jul-20 ago-20 sept-20 oct-20 nov-20 dic-20 ene-21 feb-21 mar-21 abr-21 may-21 jun-21
Report as of June 14, 2021THE OUTCOME
RESULTADOS
Total paid in the Monthly average Total tax returns Monthly average paid per
Period
period (USD) mensual (USD) filed tax return (USD)
Jun-Jul-Augu-Sep
72.203.943 18.050.986 136 132.728
(2020)
Oct-Nov-Dec (2020) 60.428.478 20.142.826 138 145.963
Jan-Feb-Mar (2021) 61.027.791 20.342.597 152 133.832
Report as of June 14 2021CHILEAN EXPERIENCE IN THE
IMPLEMENTATIPN OF VAT ON DIGITAL
SERVICES (VAT DS)
CIAT - Guatemala 2021Uruguay El Impuesto al Valor Agregado en los servicios digitales
El Impuesto al Valor Agregado en los servicios digitales • Introducción • Generalidades del Impuesto al Valor Agregado en Uruguay • Desafíos de los servicios digitales • Medidas normativas que abordan la problemática identificada • Acciones de fiscalización en la materia • Reflexiones finales
El Impuesto al Valor Agregado en Uruguay
• País pionero en la introducción del impuesto (año 1967).
• Tasa general: 22% (tasa reducida del 10% / exoneraciones).
• Ámbito espacial:
o Operaciones internacionales de bienes: criterio de destino.
o Operaciones internacionales de servicios: criterio de territorialidad +
figura de “exportación de servicios” (listado taxativo).Desafíos de los “servicios digitales”
• Incremento exponencial de operaciones internacionales.
• En particular:
o transacciones B2C;
o “productos digitales” (intangibles y servicios digitales); y
o prestadores no residentes sin EP en el país.
• Evitar competencia desleal con modalidades tradicionales.
• Prevenir la erosión de la base imponible del impuesto.Medidas normativas que abordan la problemática • Ley N° 19.535 de 25/09/2017 y reglamentación. • Disposiciones o de carácter sustantivo y formal; o sobre tributación de ciertos servicios digitales. • Garantizar seguridad y previsibilidad a los contribuyentes. • Facilitar el cumplimiento tributario de los contribuyentes. • Diálogo cooperativo: fisco, contribuyentes y otras partes interesadas.
Medidas normativas (cont.)
Servicios digitales de transmisión de contenido audiovisual
(plataformas digitales de películas y series, música, etc.)
cuando “tengan por destino, sean consumidos o utilizados
económicamente en el país”, se consideran realizados
íntegramente dentro del territorio nacional.Medidas normativas (cont.)
• Definición de “contenido audiovisual”.
• Exclusiones:
o servicios de publicidad y propaganda y de carácter técnico;
o servicios de enseñanza a distancia;
o servicios contratados correspondientes a “Plan Ceibal” y “Plan
Ibirapitá”.Medidas normativas (cont.)
Servicios digitales de intermediación en la prestación de servicios
(plataformas digitales que intermedian en transporte, alojamiento, etc.)
o en los que oferente y demandante “se encuentren en el país” se
consideran realizados íntegramente dentro del territorio nacional.
o en los que oferente o demandante “se encuentre en el exterior” se
consideran realizados en un 50% dentro del territorio nacional.Medidas normativas (cont.)
• Proxy para localizar a oferente y demandante del servicio
subyacente en el país
o Oferente: el servicio subyacente se preste en territorio nacional.
o Demandante: dirección IP, dirección de facturación, administración
de medios de pago en territorio nacional.Medidas normativas (cont.)
• Medidas de carácter formal:
o Posibilidad de prescindir de designación de representante.
o Pagos trimestrales.
o Posibilidad de presentar declaración jurada y realizar pagos en dólares
estadounidenses.
o Validación de documentación emitida según normativa del país de
residencia del prestador.Acciones de fiscalización en la materia
• Fiscalización en su definición amplia.
• Medidas han de ser:
o permanentes;
o omnicomprensivas;
o sistemáticas; y
o eficientes.
• Foco en control preventivo.Acciones de fiscalización en la materia (cont.) • Fiscalizaciones automatizadas. • Proceso de diseño e implementación. o Efectos de la irrupción de la COVID-19. o Plan de Control Tributario 2021. • Cruces de información proporcionada por terceros (administradores de medios de pago electrónicos). o Identificación e inscripción de prestadores. o Desafíos y oportunidades.
Acciones de fiscalización en la materia (cont.) • Auditorías tributarias. • Desafíos propios de la ausencia de presencia física en el país. • Equipos multidisciplinarios. • Relevancia del “representante” (vocero) local. • Ausencia de litigios/riesgo reputacional o prohibiciones de la actividad.
Reflexiones finales • Alcance a ciertos servicios digitales. • Primer acercamiento en la materia. • Solución exitosa a la problemática identificada. • Caso del transporte terrestre de pasajeros: rol de las plataformas digitales. • Uso de tecnologías al interior de la AT y reingeniería de procesos.
Muchas gracias por su atención.
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