Declaraciones Tributarias Pre-elaboradas (WP-02, 2019) / Spanish Only

At the second meeting of the Collections and Recovery Network held with the support of GIZ and the DGI of Costa Rica in October 2017 in San José, delegates from 13 CIAT member countries decided to move forward on the preparation of a document that defines the main aspects to take into account when implementing pre-developed tax return systems. In this sense, thanks to the efforts of 16 tax administrations and international experts, the respective document was prepared, which deals with the following issues from the theoretical point of view and highlighting some good practices of the countries that have provided collaboration:

Types of pre-elaborated returns
Means to interact with the taxpayer
Annual cycle of the process
Third party information as input for the draft return
Electronic invoicing as a means of obtaining and verifying the information of the statements.
Risks for tax administrations
Applicable models

See: Document (Spanish Only)


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