The CIAT Executive Secretariat launches a new Manual on Tax Collection and Recovery

We are glad to announce that the Spanish version of the “Manual on Tax Collection and Recovery” is now available, completed with the support of our member countries, the GIZ of Germany and the Inter-American Development Bank.

This work has been coordinated by the CIAT Executive Secretariat, with the support of experts in tax collection and / or recovery from Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, Spain, Honduras, Mexico, Nicaragua, Peru, Portugal and Uruguay.

In developing the Manual, we have set several goals: creating a source of good practices in this area, providing general guidelines on the structure and the elements of these processes, developing a useful tool for making decisions related to reforms of these processes, and make available a useful resource for academic purposes.

The Manual is divided into two main sections, one on the collection process and friendly and enforced recovery processes. Each section presents an overview of the processes and sub-processes involved, as well as relevant experiences of Latin American and European countries. It also includes an annex displaying the contributions of 13 tax administrations and 134 questions about both processes.

We thank everyone involved in the development of this new product, especially those who supported with financial resources, the GIZ, IDB and the SAT of Mexico, which provided the facilities for the working group and assumed the work of editing and printing copies of the Manual.

In the coming months the English language version will become available.

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