Technical Resolutions of the CIAT General Assemblies 1996 – 2020 / Resoluciones Técnicas de las Asambleas Generales del CIAT /
CIAT was established to be an international organization that permanently promotes cooperation among the tax administrations of its member countries, by actively collaborating in the search for the modernization of those administrations, thereby contributing so that the knowledge and implementation of new tax management standards may be accessible to all its member countries.
To this end, the tax administration authorities respond to the invitation annually made by the Center for participating in its General Assembly, to thus exchange experiences and jointly analyze key aspects of the tax administration, of a strategic, structural and operational nature. The results are gathered in a “Technical Resolution” issued by the General Assembly, wherein practices or actions are “recommended” which become “Technical Guidelines”, based on the consensus achieved by the member countries in the discussion of the different topics.
The first resolution was issued in the 30th CIAT General Assembly held in the Dominican Republic in 1996, entitled: “Charter-Document of the Minimum Necessary Attributes for a Sound and Effective Tax Administration”. More than 20 years ago, it was already indicating the importance of implementing: a strict code of conduct that would define and promote the ethical and professional standards of performance and behavior of the tax officials; the administrative career; the internal control processes; training plans; and integral communication strategies of education, information and taxpayer assistance.
Since then, the General Assembly annually approves and makes available to all the tax administrations that series of recommendations which has been called “Technical Resolution” as of the 33rd General Assembly held in El Salvador, in 1999.
It is an honor to present this special edition: “Technical Resolutions of the CIAT General Assemblies”, which constitutes a historical compilation from 1996 until 2020, thus becoming a reference document of good practices for the tax administrations.
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