Modelos y manuales
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Modelos y Manuales / Models and Manuals
The Inter-American Center of Tax Administrations - CIAT, with the financial support of NORAD (Norwegian Agency for Development Cooperation), in the quest to facilitate the implementation of effec ive mechanisms for the application of the tax to the digital economy, developed a technological registration system simplified and in compliance with tax obligations for the management of the tax regimes of the digital economy, which consists of a computer tool, low cost, open-source and fully parameterizable, which allows implementing the administrative management of the VAT applied on the digital transactions.
This tool was designed in order to be used for the effective implementation of mechanisms that allow implementing the administration of indirect taxation of the activities carried out within the digital economy, through the Value Added Tax, by the tax administrations with limited financial resources to carry out implementation processes for this type of tax.
Centro Interamericano de Administraciones Tributarias (CIAT)
Juan Pablo Jiménez y Andrea Podestá
CIAT/SII-Chile / FMI
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