As a result of the discussions held at the first meeting of CIAT’s Tax Non-Compliance Risk Management Network, hosted by the Mexican Tax Administration (SAT) and GIZ of Germany in July 2016, a group of 18 CIAT member countries, the United Kingdom and Australia, concluded on the need to develop a Manual to guide tax administrations in this matter.

The Chilean Internal Revenue Service (SII), which at that time had just studied the best international experiences and implemented a centralized risk system, agreed to draft the Manual and complement it with experiences from CIAT member countries, under the coordination of the CIAT Executive Secretariat.

The first version of the Manual was presented and discussed in December 2017 at the AECID -Spanish Cooperation- headquarters in Guatemala, by 21 CIAT member countries, the United Kingdom, the IDB, the IMF and GIZ of Germany. As a result, the Network agreed to introduce new sections to the Manual, considering additional experiences and a chapter on customs tax issues drafted by the IMF.

Finally, the CIAT Executive Secretariat is pleased to release the Manual on Non-Compliance Risk Management for Tax Administrations.

The Executive Secretariat would like to thank all those institutions and experts that have assisted in the manifestation this initiative.

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