CIAT and Brazil’s Federal Revenue Service Make Progress in Implementing the Self-Assessment Guide

Brasília, September 2026. As part of the work of the Standing Committee on Ethics of the Inter-American Center for Tax Administrations, an on-site mission was conducted to continue the pilot implementation of the Self-Assessment Guide for Tax Administrations at Brazil’s Federal Revenue Service, with technical support from Spain’s State Tax Administration Agency.

The Guide is a practical tool designed to analyze the status of a tax administration with regard to its ethical infrastructure. It also makes it possible to evaluate the effectiveness of its integrity strategies, recognize strengths, and identify areas for improvement in accordance with the needs of each organization.

The questionnaire that supplements the Guide was administered at the RFB during the months leading up to the visit. Based on the results, specialists from CIAT, AEAT, and the RFB held meetings with leaders and technical teams involved in the nine areas of the self-assessment.

The CIAT delegation was led by Alejandro Juárez, Director of Human Resources Development for Tax Administrations, and included Maureen Pérez, César Trejos, and David Jerezano. Representing the AEAT was Antonio Montero Domínguez, Inspector with the Economy and Finance Services and Coordinator of the Internal Audit Service.

During the mission, the findings of the questionnaire were expanded upon and refined through dialogue with the relevant departments and a review of institutional practices, policies, and evidence. This work provided a deeper understanding of the RFB’s strengths and opportunities for improvement in the areas of ethics, integrity, and transparency.

Dr. Adriana Gomes Rêgo, Deputy Special Secretary of the Brazilian Federal Revenue Service (RFB), participated in the discussion with the mission team, highlighting the RFB’s institutional support for the self-assessment process. The visit concluded with a sharing of key lessons learned and follow-up actions, during which the institutions highlighted the teams’ willingness to collaborate and the value of international technical cooperation in driving continuous improvement in tax administrations.

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