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Tax administration modernization
programs in the context of
improving tax transparency:
the case of the MUISCA Model
World Bank Discussion Panel: Tax for Development
April 11, 2011
Commissioner Juan Ricardo Ortega Lopez
DIAN (Colombian Customs and Tax Administration)
Table of contents
1. Origins of the MUISCA model and its objectives.
2. Evaluation of MUISCA’s objectives in the context of
improving tax transparency.
1.
2.
3.
4.
Customer service and modernization
Taxpayer’s information
DIAN processes still not under the MUISCA model
Misuses of the RUT – Ponzi schemes and money laundering:
the DMG case
3. Conclusions
Birth of MUISCA Model
Context in which the MUISCA was created
Problems
•High levels of tax evasion,
smuggling, and foreign exchange
offenses.
• Low
levels
of
voluntary
compliance.
• Poor customs competitiveness.
• Lack of main customer services.
•Disarticulation of information
technology.
• Structural deficiencies in the
quality, control, and articulation
on the taxpayers’ information.
• Internal organizational and staff
problems.
Actions implemented by DIAN
•Development
of
organizational reforms as
legal reforms required to
the agency’s performance.
•Develop and employ
model:
internal
well as
improve
MUISCA
• Introduce a new way of managing
the tax administration.
• Increase revenue.
• Control, measure, and analyze
customers and employees’ behavior.
• Increased usage of technologies
to boost the agency’s performance.
• Integrate concepts, data, and
procedures.
Implementation of MUISCA Model
New customer services and modernization
•New customer services
•New customer service centers and call centers
•E-mail assistance
•Web information on preparing tax returns
•Modernization of information processes and systems
•Creation of RUT (Taxpayer’s single identification number)
•Introduction of electronic tax returns, electronic tax payments, electronic tax
receipts, and digital signature.
•New systems to capture and receive information from DIAN processes (from
taxpayer’s information given by a third party to complaints.)
•
•
•
Standardization of tax files
Validation of entry and exit of data to ensure traceability of processes
Implementation of high security standards
•Modernization of DIAN’s technology
•Expansion of the capacity to process and store information. Between 2003 and 2010, the
capacity to process and store information grew approximately by 1200%.
Table of contents
1. Birth of MUISCA model and its objectives.
2. Evaluation of MUISCA’s objectives in the context of
improving tax transparency.
1.
2.
3.
4.
Customer service and modernization
Taxpayer’s information
DIAN processes still not under MUISCA
Misuses of the RUT – Ponzi schemes and money laundering:
the DMG case
3. Conclusions
Income Tax Returns
Corporate tax returns (2000-2009)
Income tax del
returns
filed
Declarantes
impuesto
Taxpayers filing
ITR
Declarantes
contribuyentes
del impuesto
Taxpayers
with
balance
duemayor a 0
Personas
con
saldo
a pagar
Taxpayers
entitled
a refund
Personas
con
saldo atofavor
mayor a 0
300
Thousands of corporate tax returns
250
200
150
100
297
282
196
187
183
134
101
140
134
43
136
106
59
50
195
62
45
0
2000
2001
2002
2003
2004
Source: Direction of Organizational Management. (February 2011)
2005
2006
2007
2008
2009
Individual tax returns (2000-2009)
Income tax returns
filed
Declarantes
del impuesto
Taxpayers filing
ITR
Declarantes
contribuyentes
del impuesto
Taxpayerscon
with
balance
duemayor a 0
Personas
saldo
a pagar
Taxpayerscon
entitled
a refund
Personas
saldo to
a favor
mayor a 0
Thousands of individual tax returns
1000
1,100
1,025
800
614
644
600
417
400
200
337
330
229
175
94
309
430
331
232
177
92
0
2000
2001
2002
2003
2004
Source: Direction of Organizational Management. (February 2011)
2005
2006
2007
2008
2009
The gap between people filing
their tax returns and those who
pay actually has grown
Income Tax Returns
Customer service
Millions of cases of personal assistance
Number of cases of personal assistance and number of customer service centers
64
3
59
60
50
46
2
40
3.27
3.24
1
70
30
20
1.99
10
0
0
2006
2007
2008
Number of taxpayers that received personal assistance
Source: Direction of Organizational Management. (April 2011)
2009
2010
Customer service centers
Customer service
Call centers and e-mail assistance
Thousands of calls or e-mails answered
700
Calls answered
E-mails answered
600
500
400
300
200
100
583.3
470.2
In New Zealand, during the 2009-2010 tax year, 242,299
counter enquiries were made, while 4,230,914 calls and
4,569,785 correspondence items were answered.
One of DIAN’s objectives must be to decrease counter
enquiries by increasing impersonal services such as phone
calls and e-mail services.
116.5
35.7
0
2007
2008
Source: Direction of Organizational Management. (April 2011)
Source: New Zealand Inland Revenue Annual Report 2010.
2009
2010
Electronically filed tax returns
Corporate income tax
35.3%
300
297.1
35%
30%
242.4
250
25%
200
20%
150
15%
105.0
100
10%
50
3.3%
5%
0
7.9
0%
2006
2007
Electronically filed tax returns
2008
Total tax returns
Source: Direction of Organizational Management. (April 2011)
2009
% electronically filed tax returns
Thousands of tax returns
350
2010
% electronically filed tax returns
Electronically filed tax returns
Personal income tax
5%
Thousands of tax returns
1,200
1,102.8
1,000
4%
900.1
3%
800
600
2%
400
1%
200
0
0.3%
53.2
2.6
2006
2007
Electronically filed tax returns
2008
Total tax returns
Source: Direction of Organizational Management. (April 2011)
2009
% electronically filed tax returns
4.8%
0%
2010
% electronically filed tax returns
Electronically filed tax returns
VAT
3.12
Millions of tax returns
20.4%
20%
2.41
2.5
15%
2.0
1.5
13.1%
1.79
1.45
10%
1.0
0.5
0.0
3.1%
4.0%
5%
0.32
0.07
0.04
2002
0.64
% electronically filed tax returns
3.0
0%
2003
2004
Electronically filed tax returns
2005
2006
2007
Total tax returns
Source: Direction of Organizational Management. (April 2011)
2008
2009
2010
% electronically filed tax returns
Electronically filed tax returns
VAT, Corporate and Personal Income Tax
14
10
8
6
In New Zealand, during
the 2009-2010 tax year,
42.7% of all tax returns
were filed electronically.
20.9%
10.57
20%
15%
6.39
10%
10.1%
4.81
4
2
0
5%
1.07
0.15
2002
2.80
4.1%
3.1%
0.26
2003
2004
Electronically filed tax returns
2005
2006
0%
2007
Total tax returns
Source: Direction of Organizational Management. (April 2011)
Source: New Zealand Inland Revenue Annual Report 2010.
% electronically filed tax returns
Millions of tax returns
12
13.42
2008
2009
2010
% electronically filed tax returns
Electronic payments
Number and percentage of total tax returns
160
120
In New Zealand, during the
2009-2010 tax year, 56.8% of
all tax payments were made
electronically.
1.36%
1.2%
182.32
0.8%
80
0.50%
0.4%
40
59.83
0
0.0%
2009
Number of electronic payments
Source: Direction of Organizational Management. (April 2011)
Source: New Zealand Inland Revenue Annual Report 2010.
2010
As percentage of total tax returns
% of total tax returns
Thousands of electronic payments
1.6%
Electronic payments
Revenue from electronic payments and percentage of total revenue
6%
3
5%
4%
2
3.63
3%
2.29%
2%
1
1%
1.46
0
0%
2009
Revenue from electronic payments
*One US dollar is aproximately 1,805 Colombian Pesos.
Source: Direction of Organizational Management. (April 2011)
2010
As a percentage of total revenue
% of total revenue
Billiards of Colombian pesos
5.55%
Taxpayer’s information given by a third party
Number of entries of information
700
Thousands of entries
600
500
Despite growth in information collection, the
DIAN still does not take full advantage of it.
Analytical tools and processes are yet to be
developed more thoroughly.
738.2
446.9
400
300
200
100
0
2006
2007
Source: Direction of Organizational Management. (April 2011)
2008
2009
2010
DIAN processes that are not part of the MUISCA model
Challenges and problems
•Tax Refunds
•Lack of control and supervision has led to an irregular growth in tax refunds.
•Serious cases of corruption have been identified.
•Customs operations
•Some of the systems and process are outdated and have become an obstacle to
the competitiveness of Colombian customs.
•Some current processes stimulate corruption and dishonesty.
•Settlements and liquidations
•Due to deficient control and supervision, the DIAN has reached unfavorable
settlements with delinquent taxpayers.
•Administrative processes
•Due to lack of control, some administrative processes have led to considerable
losses of resources.
•Human resources
•Lack of efficient management has led to discontent amongst some employees.
Ponzi schemes and money laundering
DMG: beginning and expansion
• Mixture of Ponzi scheme and money
laundering scheme.
• DMG offered returns between 30% and
100% every six months in exchange for
bringing additional clients.
• Started in Putumayo (a poor cocagrowing region with a long tradition of
lawlessness) collecting over US$ 9 million
between January 2006 and October
2007.
• In 2008, DMG established 52 branches in
35 towns across the country, including 11
regional capitals.
Ponzi schemes and money laundering
DMG: operation and fall
• DMG signed “publicity contracts” with clients that required
inscription in Colombia’s Single Tax Registry (RUT).
• Clients brought cash and got two cash-cards in return.
• DMG was dismantled in November 2008 triggering massive protests
and riots.
• The National Attorney’s office stated that DMG laundered at least
US$ 120 million.
Ponzi schemes and money laundering
Inscription of individual tax returns in the RUT in Putumayo
Thousands of inscriptions of natural
persons in the RUT
30
25.6
25
20
15.7
15
10
5
3.6
0
2004
2005
2006
2007
2008
2009
2010
2011
Ponzi schemes and money laundering
Inscriptions of natural persons
in the RUT
Inscription of individual tax returns in the RUT in Putumayo
9,000
8,000
7,000
6,000
5,000
4,000
3,000
2,000
1,000
0
Oct 02-2007
Nov 15-2008
Business oversight agency
intervenes DMG
Police shuts down
DMG’s 52 offices
8,534
4,456
E FMAM J J A S ON D E FMAM J J A S ON D E FMAM J J A S ON
2007
2008
2009
Table of contents
1. Birth of MUISCA model and its objectives.
2. Evaluation of MUISCA’s objectives in the context of
improving tax transparency.
1.
2.
3.
4.
Customer service and modernization
Taxpayer’s information
DIAN processes still not under MUISCA
Misuses of the RUT – Ponzi schemes and money laundering:
the DMG case
3. Conclusions
Conclusions
•The MUISCA model has allowed the DIAN to improve its
processes, services, and management.
•Since its implementation, customer service, information services
and processes as well as technological services have improved.
•However, there still a long way to go.
• DIAN’s customer services, information processes and services, and
technological services are still far away from those of top-performing tax and
customs administrations.
• The MUISCA has not been implemented in all of DIAN’s processes. In those
areas where it has not been implemented, serious irregularities have been
found.
• Several MUISCA services and processes must be modified and improved (e.g.
RUT).
•DIAN has to start using the information it collects in a more efficient manner.
Thank you!
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