Preamble

These Terms and Conditions exclusively regulate registration, payment, participation, evaluation, certification and other actions related to the activities that make up the Training Program of the Inter-American Center of Tax Administrations (CIAT).

The processing of personal data associated with these activities will be carried out in accordance with Law 81 of March 26, 2019 on the Protection of Personal Data of the Republic of Panama, Executive Decree 285 of May 28, 2021 and other applicable regulations, without prejudice to the privileges and immunities that correspond to CIAT in accordance with its constitutive instruments and applicable agreements.

1. Purpose and scope of application

1.1. These Terms and Conditions apply to courses, webinars, workshops, virtual programs, face-to-face or hybrid activities, and other training actions administered by the unit responsible for the CIAT Training Program, unless an activity has particular conditions expressly communicated.

1.2. This document does not regulate the general use of CIAT’s institutional website, its cookies, publications, general content, or other institutional services. Such matters will be governed by the applicable terms of use and general privacy policy.

1.3. The file, call, academic program, training policy, payment instructions and other specific conditions of each activity will be part of the relationship with the participant. In the event of contradiction, the specific conditions communicated for the activity will prevail, provided that they respect the applicable regulations and have been accepted by the participant.

2. Platforms and tools used

2.1. SARA 1.60

SARA 1.60 is the platform used for the creation and administration of the user’s profile, the management of registrations, the validation of requirements and benefits, the registration or administrative management of payments, the sending of communications related to the registration and the issuance, consultation or download of certificates, as appropriate.

2.2. EduCIAT

EduCIAT is the virtual learning platform used to access content, carry out activities and assessments, participate in forums, receive academic support, record progress and grades, and develop the other actions of the course.

2.3. Complementary tools

CIAT may use videoconferencing platforms (Zoom or Teams), email services, collaborative tools, surveys, payment processors, and other technological services necessary for the development of the activity. When these tools involve the processing of personal data, the measures and conditions provided for in this document and in the corresponding specific notices will apply.

3. Registration, acceptance and formalisation of the registration

3.1. To apply for registration, the user must create or use their profile on SARA 1.60, provide truthful, accurate and current information, and accept these Terms and Conditions through the enabled mechanism.

3.2. The application for registration does not guarantee the assignment of a quota by itself. Registration will be considered confirmed when CIAT has validated the applicable requirements, confirmed availability and, where applicable, verified the payment or corresponding institutional authorization.

3.3. The process may include the following stages: application for registration, validation of requirements, confirmation of quota, payment instructions, confirmation of payment or institutional sponsorship, formalization of enrollment and authorization of access.

3.4. The user declares that he/she is of legal age and has the capacity to accept these conditions.

3.5 When registration is made or paid for by an institution, it must be authorized to provide the participant’s data and manage their participation. In this case, at the request of the participant, CIAT will inform the institution that made the registration and the conditions under which it was registered.

3.6. CIAT confirms that no decision that produces significant effects is made exclusively by fully automated mechanisms.

4. Personal data collected and purposes

CIAT will collect only the data that is adequate, pertinent, and limited to what is necessary to administer the Training Program. The categories and purposes may vary according to the activity.

4.1. Identity document and minimisation

As a general rule, CIAT will endeavour to use the strictly necessary number or identifier. A complete copy of the identity document will only be requested when necessary to validate identity, respond to a request, investigate possible impersonation, comply with a requirement of an academic activity or partner, or satisfy an applicable obligation. When possible, alternative mechanisms, unique codes, QR codes or partially hidden identifiers will be used.

5. Legal bases and consent

5.1. The processing of the data necessary to manage the registration, payment, participation, evaluation and certification is based on the user’s request and on the execution of the academic and administrative relationship established with CIAT.

5.2. Certain processing may be based on compliance with legal or institutional obligations, the protection of the security of the platforms, the attention to audits and the defence of rights and legitimate interests, when applicable.

5.3. When a purpose requires consent, it will be requested in a prior, informed and unequivocal manner. The owner may revoke it without retroactive effects, without affecting the processing necessary to comply with pending obligations or keep records that must be legitimately maintained.

6. Academic and promotional communications

6.1. Required communications

CIAT may send communications essential to manage the activity, including confirmation of registration, registration status, payment instructions, access to EduCIAT, date changes, academic reminders, support, evaluation, certification, and closure of the course. These communications are part of the requested service.

6.2. Promotional Communications

The sending of information about future courses, events, publications and institutional campaigns will be carried out in accordance with the user’s authorization or other applicable legal basis. When consent is requested, the option will be independent, will not be selected by default and may be withdrawn through the mechanism indicated in the communication or through the institutional channel enabled.

7. Recipients, suppliers and international transfers

7.1. To provide the service, CIAT may grant limited access to the data to hosting and cloud providers, administrators or providers of SARA 1.60 and EduCIAT, payment processors, mail services, videoconferencing platforms, support providers, tutors, academic coordinators, allied academic institutions, co-organizers, funders, auditors and competent authorities, to the extent necessary for their functions.

7.2. Suppliers acting on behalf of CIAT must process the information in accordance with the instructions received, within the authorized purpose and under confidentiality, security, and data protection obligations, as appropriate.

7.3. Due to the international nature of the activities and the use of technological services, the data may be stored or processed outside of Panama. CIAT will endeavour to select suppliers that offer reasonable guarantees and will adopt appropriate contractual, technical and organizational measures for international transfers, in accordance with applicable regulations.

7.4. Payment Processing

Electronic payments may be processed by specialized providers. CIAT may receive information related to the status of the transaction, reference, amount, currency, payment holder and billing data, but will not necessarily have access to the complete data of the card or other financial instrument. The conditions of the payment provider may also be applicable.

8. Account Credentials, Access, and Security

8.1. The access credentials to SARA 1.60 and EduCIAT are personal and non-transferable. The user must keep them confidential, not share them and immediately report any unauthorized use or suspected compromise.

8.2. CIAT may temporarily block an account when there are indications of impersonation, misuse, fraud, security risk or serious breach, seeking to inform the user and restore access when appropriate.

8.3. It is forbidden to attempt to violate the platforms, access other people’s accounts, introduce malicious code, interfere with their operation, use unauthorized automated mechanisms or massively download content.

9. Academic conditions and access period

9.1. The file for each activity will indicate, as appropriate, modality, duration, dates, estimated load, language, technological requirements, tutoring, synchronous sessions, evaluation system, certification conditions, access period and other relevant elements.

9.2. Enrolment grants the right to participate during the dates indicated. Unless otherwise conditioned, the contents may remain available for consultation for an additional period of up to three months after completion. During this period, assessments, tutorials, forums or gradable activities will not necessarily be enabled.

9.3. The participant is responsible for having a compatible connection, equipment, browser and programs, unless CIAT indicates otherwise. CIAT will try to maintain the reasonable availability of the platforms, without guaranteeing uninterrupted operation in the event of maintenance, third-party failures, force majeure or circumstances beyond its control.

10. Certificates

10.1. The conditions for obtaining a certificate – including minimum grade, percentage of progress, attendance, delivery of activities or participation – will be indicated in the file, academic regulations and in the virtual classroom of each activity.

10.2. The certificates will be issued, consulted or downloaded using SARA 1.60 or by the mechanism communicated. The participant must review the correct spelling of his/her name and request any correction in a timely manner.

10.3. CIAT may invalidate a certificate when impersonation, academic fraud, alteration of the document, or serious non-compliance that affects the authenticity of the result is proven, after notifying the interested party and having a reasonable opportunity to submit observations.

11. Intellectual Property and Use of Materials

11.1. Audiovisual content, documents, guides, databases, software, presentations, and other materials are the property of CIAT or its authors or licensors.

11.2. Consultation is authorised and, when the platform allows it, downloading or printing for the participant’s personal and academic use. Reproduction, distribution, public communication, sale, commercial exploitation, modification or translation for dissemination without prior written authorisation is prohibited.

11.3. Reserved course materials may not be uploaded to external artificial intelligence platforms, public repositories or other services that imply their unauthorized disclosure or reuse.

11.4. Works contributed by participants will continue to belong to their authors, who grant CIAT a limited license for their reception, storage, review, evaluation, and conservation for the applicable period. Any further dissemination will require appropriate authorization or anonymization.

12. Image, Voice, and Recordings

12.1. When a session is to be recorded, CIAT will inform it before starting the recording and will use the notices available on the platform.

12.2. The recordings may be used for academic purposes, institutional documentation and access by participants enrolled during the reported period. Access will be limited to authorized persons.

12.3. The participant may keep his/her camera and microphone deactivated and use alternative channels, unless the nature of the activity requires audiovisual participation and this condition has been previously informed.

12.4. Any promotional use, open publication or dissemination on social networks that allows the participant to be identified will require additional authorisation, unless there is another applicable legal basis.

13. Code of Conduct and Academic Integrity

13.1. Participants must maintain respectful, professional and ethical behavior in forums, chats, synchronous sessions and collaborative tools.

13.2. Prohibited conduct includes, but is not limited to: discrimination, harassment, offensive language, threats, plagiarism, impersonation, evaluation fraud, unauthorized exchange of answers, misuse of artificial intelligence — when material produced by an automated tool is presented as one’s own, unauthorized recording, disclosure of information of other participants, uploading malicious files, and deliberate disruption of the platforms.

13.3. Depending on the severity or repetition, CIAT may issue a warning, remove content, limit participation, temporarily suspend access, or cancel enrollment and certificate. Before taking final action, the user will be informed and allowed to submit comments, unless an immediate suspension is necessary to protect others or the safety of the environment.

13.4. The appropriateness of a refund in the event of a sanction will be determined according to the severity, the degree of execution of the course and the circumstances of the case, without there being an automatic right to refund.

14. Tuition, Prices and Payments

14.1. The price, currency, discounts, taxes or applicable charges will be indicated in the call or activity sheet. The registration fee must be paid in accordance with the instructions and within the deadline communicated.

14.2. Bank costs, transfer commissions, exchange differences and other third-party charges will be assumed in accordance with the conditions informed for the activity.

14.3. When the payment is made by a tax administration, institution or other third party, the refunds and credits will be managed with the paying entity, unless otherwise duly documented.

14.4. CIAT may suspend confirmation or access when payment is pending, rejected, incomplete, or cannot be reconciled, until the situation is clarified.

15. Withdrawal, cancellation and rescheduling

15.1. Withdrawal of the participant

The participant or the paying institution may request cancellation within the period indicated for the activity; provided that the activity has not been completed, a substantial part of the content has not been completed and the certificate has not been issued, the participant may request withdrawal within twenty-one calendar days following the start. The appropriateness will be evaluated according to the nature and duration of the course.

15.2. Refunds

Approved refunds will be made, when possible, to the same means or entity that made the payment. Bank commissions or transfer costs effectively incurred and previously informed may be deducted. The estimated processing time will be 5 business days from the approval and receipt of the required information.

15.3. Credits

At the request of the payer, the reimbursement may be converted into a credit for future activities in EduCIAT. The validity, transferability, eligible activities and treatment of price differences must be reported in the credit confirmation. A validity of 12 months is proposed, subject to institutional approval; after that period, the credit will expire and cannot be used.

15.4. Cancellation or rescheduling by CIAT

If CIAT definitively cancels an activity, it will offer, as appropriate, a refund, transfer to another edition or credit. If the dates, modality or essential conditions are substantially modified, the participant may accept the rescheduling or request a reasonable alternative. In the event of refunds, bank fees or transfer costs effectively incurred and previously informed may be deducted.

15.5. Force Majeure

When the activity must be suspended or modified due to force majeure, fortuitous event, generalized failures of suppliers or circumstances beyond the reasonable control of CIAT, an attempt will be made to reschedule or adopt a proportional solution, considering the degree of execution of the activity.

16. Retention, blocking and deletion

16.1. The data will be kept for the time necessary to manage the activity and, subsequently, for the periods required to respond to requests, verify certificates, comply with accounting, contractual and auditing obligations, resolve disputes, preserve security and accredit institutional commitments.

16.2. When the data is no longer necessary, it will be deleted, anonymized or blocked, as appropriate. The request for cancellation will not proceed with respect to information whose retention is necessary due to legal, contractual, accounting, auditing, security or defense of rights obligations.

16.3. CIAT shall internally maintain a withholding table that differentiates, at least, user accounts, registrations, academic records, certificates, payments, recordings, and technical records.

17. Rights of the Rightholders

The owner may exercise the rights recognized by Panamanian law, including access, rectification, cancellation or deletion, opposition and portability, when applicable. The owner may also withdraw the consent granted for optional purposes, without retroactive effects.

17.1. Procedure

The request must indicate the name of the owner, the right he or she wishes to exercise, the description of the data or processing involved, a means of receiving notifications and the information reasonably necessary to verify his or her identity.

Verification may be carried out by means of the registered account, confirmation by mail, validation questions, document number or other appropriate mechanism. A copy of the identity document will only be requested when strictly necessary, trying to hide non-relevant data.

17.2. Institutional channel

Inquiries and requests related to the processing of personal data and the exercise of the rights of its owners may be directed to CIAT’s Data Protection Officer, Tomás Torres, via email ttorres@ciat.org.

17.3. Deadlines

CIAT will respond to requests within the deadlines established by Law 81 of 2019, its regulations, and other applicable rules. Requests for access will be responded to within a period of no more than ten business days. Rectifications of erroneous, inaccurate, equivocal, or incomplete data will be executed within the following five business days, provided that the request is admissible. Other requests will be processed within the applicable legal period, according to their nature and complexity.

18. Security and incidents

18.1. CIAT shall adopt reasonable technical and organizational measures to protect data from loss, unauthorized access, alteration, disclosure or destruction.

18.2. If an incident occurs that may affect the rights of users, CIAT will execute its internal response procedures, evaluate the impact, and make the corresponding communications in accordance with the applicable regulations.

18.3. The user must cooperate with security measures, use strong passwords, keep their contact details updated and report incidents related to their account in a timely manner.

19. Competent Authority and Complaints

If the owner considers that their data protection rights have been violated or that their request has not been addressed in accordance with the applicable regulations, they may file a complaint with the National Authority for Transparency and Access to Information (ANTAI), without prejudice to CIAT’s internal mechanisms and its privileges and immunities.

20. Modifications, validity and interpretation

20.1. CIAT may update these Terms and Conditions due to regulatory, technological, academic or operational changes. The modifications will be applicable as of the date indicated in the new version.

20.2. When a modification substantially affects users enrolled in an ongoing activity, it will be communicated by mail or through the platforms. If a new consent is required, this will be expressly requested.

20.3. As a general rule, the applicable economic and academic conditions will be those in force at the time of confirmation of registration.

20.4. Nothing herein shall be construed as an express or implied waiver of CIAT’s privileges and immunities.

20.5. Effective date: August 20, 2026. Last updated: April 2020. Version: 2.0.

21. Contact

Academic, enrollment, payment, or certification inquiries: mperez@ciat.org, ctrejos@ciat.org mdonoso@ciat.org, and mclaroz@ciat.org.

Inquiries and requests related to the processing of personal data and the exercise of the rights of its owners may be directed to CIAT’s Data Protection Officer, Tomás Torres, via email ttorres@ciat.org.