Key Benefits:
DECREE NO. 5,046, OF April 12, 2004
Promulgates the Statutes and Regulations of the Centre of Tax Administrations-CIAT.
THE PRESIDENT OF THE REPUBLIC, in the use of the assignment that gives it the art. 84, inciso IV, of the Constitution, and
Whereas the National Congress passed, by means of the Legislative Decree No. 608, of September 11, 2003, the text of the Statutes and Regulations of the Center of Administration Tributaries-CIAT, adopted in Panama City, July 2000;
Whereas the Agreement entered into force, for Brazil, on November 14, 2003;
DECRETA:
Art. 1º The Statutes and Regulations of the Centre of Tax Administrations-CIAT, adopted in Panama City, July 2000, apensos by copy to the present Decree, will be executed and fulfilled as entirely as in them if contains.
Art. 2º Are subject to the approval of the National Congress any acts that may result in a review of the said act or that carries gravy charges or commitments to the national heritage, in the terms of the art. 49, inciso I, of the Constitution.
Art. 3º This Decree comes into force on the date of its publication.
Brasilia, April 12, 2004; 183º of Independence and 116º of the Republic.
LUIZ INACIO LULA DA SILVA
Celso Luiz Nunes Amorim
ARTICLE 1
Name
Creates an Institution called the "Inter-American Center of Tax Administrations."
Article 2
Objective
A mission of the institution is to propitiate an environment of mutual cooperation and to propitiate a venue for the exchange of experiences among its member states and associated member states, by watching them in the enhancement of their tax administrations based in the needs for them manifested.
For this purpose, the Centre will mainly deal with:
a) promoting a climate that stimulates assistance among member states and member states associates;
b) stimulate cooperation among member states, mainly as to the effort in promoting voluntary compliance and combating evasion, elision and any other form of the obligations to comply with tributaries, as well as nurture the studies of the problems concerning international double taxation;
c) stimulate and conduct research on tax systems and tax administrations and propitiate timely diffusion of the relevant information and the exchange of ideas and experiences, through assemblies, technical conferences, seminars, publications and other appropriate means;
d) develop specialized assistance programs technical related to the particular needs and interests formulated by the member countries, through technical cooperation activities of the Centre, temporary staff exchange, coordination of technical expert requests external and other means that consider themselves appropriate;
and) collaborate with other organizations when it is of interest to the CIAT;
f) to celebrate congeniums, including headquarters agreements, with their member states confirming to the Inter-American Center of Tax Administrations the treatment corresponding to the international bodies to their employees, the respective privileges, immunities and responsibility, of compliance with the standards of international law.
Article 2
Bis
The Institution will only be able to formulate pronouncements, recommendations, or adopt agreements regarding the tax systems of its member states or associated member states when it is by it requested.
The CIAT employees who, in the exercise of their activities, take knowledge of information of confidential character, regarding administrations tributaries of its member states or associated member states, to their taxpayers or those provided by third parties to these administrations, will be required to keep absolute secrecy about them.
Article 3
Affiliation
Will be member-states of the Center, the US states that have signed their incorporation into the Panama Assembly, in 1967, and those who have subsequently incorporated themselves to that date, as well as those States of the Americas who are invited to join or who request their ticket and whose embedding request is approved by the General Assembly.
The General Assembly will be able to accept as member states associated with the countries not Americans who request it and contains with the approval of the Board Director. The Associated Member countries will be jus for the general benefits provided by the CIAT to its member states, as well as to participate in the General Assembly's administrative session by means of its representatives, entitled to voice but without the right to vote. The General Assembly, by proposal of the Board of Directors, will resolve the modality of contribution or port that each associate member country should make.
Associated member states together with the CIAT on June 30, 2000 will be able to opt to pass to the category of country-member, which will be subject to the General Assembly's approval under the terms set out in paragraph 5 of these Statutes. Countries that, from that date, incorporate themselves as members-associates, too, will be able to formulate this option below the same terms, after they have maintained that condition for ten consecutive years, counted since the day of their incorporation.
Associated member states whose option to move to the country-member category has been approved by the General Assembly will have voice and vote in the administrative sessions and be able to integrate the Director Council into the terms contemplated in Article 6 of these Statutes, becoming subject to the standards governing for the remaining member states in respect of annual contribution.
The Minister of Finance or Finance of each country-member or country-member associate will indicate the managerial positions of the Tributtal Administration, at a national level, whose holders will represent the country with the Centre. Such an indication may be modified by the respective Minister of Finance or Finance when he judges it convenient. It will lose the condition of representative the one who leaves the title of the post mentioned.
Each country-member or country-associate member will appoint a high-level official of his / her Tax Administration to act as corresponding from the CIAT.
Article 4
Structure
The organs of the Center are as follows:
a) General Assembly of the member states and member states associates;
b) Director Council;
c) Executive Office;
Article 5
Of the General Assembly
The member states and the associated member states of the Center will hold an annual General Assembly, without prejudice to the Extraordinary ones that are convened by the majority of member states or by the Director Council. The dates of realization and the seat of the Assemblies may be set by the Director Council.
The Assemblies shall be chaired by the President of the Board Director or, in their absences, by whom the substitute, of compliance with the regulation.
The Assembly will be considered validly constituted when representatives of at least half of the member states are present.
All representatives of the member states will be entitled to one vote, taken together. If there is no agreement between the same for the issuance of the vote, this will not be computed.
The representatives of a same country-member shall be entitled to one vote, taken together. If there is no agreement among the members for the issuance of the vote, this shall not be computed.
The Assembly Agreements shall be adopted by a simple majority of the votes present, unless it is the case to modify the present Statute or to accept associated member states, either by proposal of the Director Council, or to approve the option referred to in paragraph 3 of this Statute, for what will require a two-thirds majority of the member states of the Centre with right to vote.
The Assembly is the maximum body of the Centre, corresponded to it privately the following faculties:
a) Eleger the President and too many members of the Board Director.
b) Review the Financial Report of the exercise.
c) Approve the Budget for the following year.
d) Approve the Report of the Activities carried out.
and) Pronounce on the Work Programme for the following year.
f) Determine the amount of the annual contributions and / or other forms of contributions from the member states and associated member states.
Article 6
From the Director Council
The Director Council will be constituted by a President and seven Councillors.
It will be President the representative of the American member state in which to perform the Assembly or if it is held in a non-US country, the representative of the US country that designates the General Assembly.
In the case of temporary absence or final removal of the President of the Council, his replacement should be chosen among the representatives of member states that integrate the Council.
Will be Native Councillors, the President whose mandate ends-or who replaces him in his condition as a representative of his country-and the representative of the country-member organiser of the next Assembly. The remaining Councillors will be elected in each Assembly, and may only be one of them being representative of a non-American country-member. The Counsellors may be re-elected, however no member country will be able to participate in the Board for more than three consecutive periods, save when, already integrating the Director Council, come postular in the following General Assembly seat condition for the your country and this postulation is approved. In such a case your stay in the Council will extend to the year following that of the realization of such an Assembly.
The members of the Director Council will remain in their duties until the time of the election of a new Council Director by the Assembly.
Are faculty and obligations of the Board Director:
a) Nominate the Executive Secretary, establish the conditions of the office and the place where it will perform its duties.
b) When the Assembly has not made any decision, convene the Ordinary And Extraordinary Assemblies, indicating dates, thirst and theme.
c) Accept or not the aports and contributions referred to in the Article 12 of this Statute, different to those determined by the General Assembly as per Article 5º, paragraph seventh, point "f" of this Statute.
d) Making the necessary and convenient arrangements for the financing of the organisation and operation of the Centre and submit to the consideration of the Assembly the Financial Report of the previous year.
and) Present to the Annual Assembly a report on the activities carried out in the previous year.
f) Present to the Annual Assembly the Budget and Work Programme for the following exercise.
g) Invite people to participate in the activities of the Center.
In the case of a tie in the Board Director, the President will have a vote of quality to resolve the controversy.
The Director Council will be able to constitute an Advisory Technical Committee for advice and assistance to the Board and the Executive Secretary, at the fulfillment of the objectives of the Center. In such a case, the Committee shall be constituted by representatives of international, regional or other class organizations or by individuals who have a direct interest in the enhancement of the Tax Administration.
Article 7
From the President
Are colleges of the President:
a) Represent the Center.
b) Presiding the Assemblies.
c) Presiding the Council Director.
d) Realize the activities that are established to you by the Assembly or by the Board Director.
Article 8
Of The Executive Secretary
The Executive Secretary will be appointed by the Director Council and may not be a representative of a country-member or country-associate member of the Centre.
Will be obligations of the Executive Secretary:
a) To enforce the Strategic Plan and the Annual Activity Program.
b) Realize the technical and administrative functions of the Center and those assigned to it by the Assembly, the Director Council or the President.
c) Present to the Board Director the Budget for the following financial year.
d) Administering the Budget.
and) Present to the Board Director the Financial Report.
f) Present to the Board Director the Report of the Activities Carried Out.
g) Present to the Board Director the Program for the following year.
Article 9
Languages
The official languages of the Center will be Spanish, English, Portuguese, and fringes.
Article 10
Legal domicile
The Center will have your legal domicile in the place that the Assembly determines.
Article 11
Duration and Dissolution
The Center will be of unlimited duration, but may come to dissolve by resolution adopted in Assembly, upon vote in favour of two-thirds of member states, the dissolution being that the dissolution will take effect in accordance with the provisions that accrade in that opportunity. In the case of dissolution, all of your assets will be transferred to some international organization whose efforts are aimed at furthering the goals of this organism or some other body that has similar development purposes economic and social.
Article 12
Funding
The funds for the financing of the facility and for the operation of the Center, in addition to those provided for in the art. 5º, paragraph seventh, paragraph "f" of this Statute, may be drawn from any sources, including aports and contributions from other countries, international organizations or other class, private foundations and physical persons.
Regulation of Affiliation to the Center and Delegations to the General Assemblies (Approved in the IV Assembly General held in Montevideo, Uruguay, in May 1970, with modifications approved by the 31a General Assembly held in Buenos Aires, Argentina, in May 1997).
Article 1
They are members of the Center the following countries: Dutch Antilles, Argentina, Aruba, Barbados, Bermuda, Bolivia, Brazil, Canada, Colombia, Costa Rica, Chile, Ecuador, El Salvador, United States of America, Guatemala, Haiti, Honduras, Jamaica, Mexico, Nicaragua, Paraguay, Paraguay, Paraguay, Peru, Dominican Republic, Suriname, Trindade and Tobago, Uruguay, Venezuela.
They are associate members of the Centre the following countries: Spain, France, Italy, the Netherlands and Portugal.
Will be a member or member associated with any other country that incorporates into the future, in accordance with the Statutes and its Regulation.
Article 2
For the purpose of referral of the posts of national tax administrations, whose holders will be representatives of the member states with the Centre, under the provisions of Article 3º of the Statutes, shall apply for written communication, addressed to the Executive Office, of the Minister of Finance or Finance.
Article 3
For the purposes of Article 2º, you shall have as the designated representative of the country-member the holder of the post, even when the communication of the Minister of Finance or Finance refers by his or her own name to the tax administration directing officer who is occupying the post at the time of the communication.
Article 4
The condition of representative of the country-member is lost when the incumbent employee of the post appointed by the respective Minister leaves such a position. In that case the new incumbent, with no need for greater trumpings, will be considered, immediately, as the country's new representative to the Centre.
Article 5
The mere absence to an Assembly General does not eliminate the condition of representative of the country-member of the holder of a designated job title.
However, in the case of the representative? or the representatives-of the country-member, designated as per Article 2º, do not attend a General Assembly and of there being no delegate expressly such representation to another employee, will be considered representative of the country-member, to act during the Assembly, the directing official of the National Tax Administration of higher hierarchy who attend the same.
The remaining officials assigned by the Finance Ministers or Finance and by the representatives of the member states to attend the General Assemblies of the Centre will participate in the condition of delegates, and may intervene in the technical sessions and participate in the administrative sessions.
(Approved by the XXI General Assembly in Ottawa, Canada, on May 5, 1987 with the modifications approved by the 31ª General Assembly held in Buenos Aires, Argentina, in May 1997).
Article 1
This regulation determines the procedure for the election of the CIAT Director Council and its functioning, as set out in Articles 5º and 6º of the Statutes.
Article 2
The General Assembly will proclaim the President and the two Native Councillors, as per the provisions of Article 6º of the Statutes.
The remaining five Councillors will be elected upon full list, in which they will build the name of the country they represent.
If there is in the Assembly more than one representative of a country-member, the representatives of the country-member will lead to the knowledge of the President of the Board Director, prior to the Administrative Session, the name of the representative who will form part of the Board Director. If the representatives of the country-member do not bring to the notice such a designation, it shall not fill the corresponding post in the Director Council until an official communication from the Ministry of Finance or Finance of the respective Member is received country-member.
Article 3
For election purposes, one or several lists may represent one or several. The Director Council will be able to designate an Election committee tasked with proposing a list to the Assembly.
Article 4
No country will have more than one representative in the Director Council, simultaneously.
Article 5
In the event that vacancy occurs for the Presidency, by the absence or temporary removal of its duties from the representative of the country-member that occupies it, this shall be exercised, while it shall last the same, by the member of the Board Director elected by the simple majority of the remaining Councillors present at the first meeting that takes place after such occurrence.
If the country-member whose representative occupies the Chair provisionally another representative, this shall incorporate itself to the Board Director as Counsellor, while enduring the absence or removal of the holder.
Article 6
Unless express provision in a sense contrary adopted by the Assembly, the Director Council will take decisions when in its meetings if they find present at least four of its members, including the President, or five of its members if the President is absent.
When there is a tie in the votes, the vote of the President will be decisive.
Article 7
The Director Council will be able to accept the presence in its deliberations of other representatives of members-CIAT member states or guests, voicing but without a vote.
Article 8
When a Councilor cees to be an employee of the Tributary Administration of his country, his post to the Director Council will be occupied by his successor in the Tax Administration of his country, unless the Minister of Finance or Finance appoints to another official of that country or submits express renunciation of his country's right to occupy the position of Counsellor.
When the President cede to be an employee of the Tax Administration of his country or is removed from his or her designated representative's condition to participate in the Board Director, his post in this Council will be occupied in accordance with the provisions of Article 5 of this Regulation.
The clerk who replaces the President in the Tax Administration of his country, or in his or her condition as designated representative to participate in the Director Council, will incorporate the Board Director as Counsellor.
Article 9
If, at the time of the holding of the election of the Director Council, the Member State is not fixed in which the next Assembly will be held, the post of Counsellor who matches the representative of such country will not be filled in and the Counsellor will incorporate itself to the Director Council when it approves the designation of his country as the seat.
(Approved by the XXVII General Assembly held in Santiago de Chile, on April 20, 1993, with the modifications approved by the 31ª General Assembly held in Buenos Aires, Argentina, in May 1997).
I. Criteria for Accepting the Incorporation of Associated Member States.
A. Any non-US country will have the opportunity that its solicitation of incorporation as a member associated with the CIAT be considered by the Center.
B. Does the country that wishes to incorporate itself as an Associate Member should present proven antecedents of being shown interest and have previously participated in the CIAT activities? e.g. organization of conferences, seminars, technical meetings, courses or training programs for employees of CIAT member states; participation customarily to the CIAT technical meetings; provision of technical services or other nature to CIAT. In addition, the country should have proven technical experiences and background, which ensure that its incorporation as an Associate Member will effectively result in the benefit of the remaining CIAT member states.
C. The Director Council and the interested country will agree upon the annual quota that will pay the country in its Associate Member condition. Such a quota could be paid in cash or in kind or in both forms simultaneously and such form of payment should appear expressly in the solicitation of incorporation that formulates the country.
D. There will be no explicit reference in the procedure regarding diplomatic relations between the Member States. Likewise, no member country will be able to exercise the right to veto the incorporation of an Associate Member Country.
E. The admission of a country-member associated with the CIAT shall not imply that any member country withdraws from the organization, as a result of such admission.
II. Procedure to be followed for the acceptance of Associated member states.
A. Before the receipt of a country's formal request is made, the Executive Office shall: Inform to the Director Council on the Interesse of such a country and provide the information required in paragraph (b) of the inciso antecedent.
B. Inquire the Director Council on the importance and modality of payment of the annual affiliation quota of the country concerned that will be formulated to the General Assembly in the application for incorporation.
C. Once the prior approval of the Director Council has been received, the Registry will communicate such a fact to the country.
D. The country will submit, in writing, its application for incorporation as an Associate Member addressed to the Director Council, through the Executive Office. The letter is to be signed by the Minister in charge of the national Tax Administration of the country concerned and in it should appear on the following items: indication of the post or positions of the national Tax Administration of the country whose holders will be the representatives before the CIAT; declare its commitment to comply with the Statutes and too much provisions of the CIAT approved by the Assembly and the Director Council; commit to effecting the payment of the annual membership quota, on the agreed terms with the Board Director and approved by the Assembly; participate in the technical activities of the CIAT, for which it is designated.
E. The Council will resolve on the solicitation and in the event that it accepts it will submit such a resolution for final decision of the next Assembly.
F. The acceptance of the incorporation of an associated country-member shall be made by a majority vote of the two-thirds of the member states of the Centre.
G. The formal incorporation of the country as an Associate Member will take effect in the same Assembly in which such incorporation is approved. The first annual affiliation quota will be required from the first day of the CIAT tax year that begins after the Assembly's achievement in which it has approved the incorporation of the country as an Associate Member.
