Transparency and Efficiency in Tax Administration

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The development objective of the Transparency and Efficiency in Tax Administration Project for Guatemala is to increase levels of compliance with tax and customs obligations. The project comprises of three components. The first component, transparency, integrity and institutional development in Tax Administration Superintendence (SAT) objective is to help improve SAT’s governance, by supporting the implementation of the recently approved amendments to SAT’s organic law of SAT and strengthening its internal capacities. It consists of following three sub-components: (i) managing the SAT reform; (ii) strengthening human resource management and institutional integrity; and (iii) upgrading and integrating the information and communication technology (ICT) platform. The second component, strengthening of tax collection functions in internal revenues and customs objective is to strengthen the core processes of the primary tax collection and control functions in both internal revenues and customs. It consists of following two sub-components: (i) strengthening internal revenue collection processes; and (ii) strengthening customs services. The third component, objective is to strengthen SAT’s tax intelligence and enforcement capabilities. It consists of following three sub-components: (i) strengthening tax intelligence and tax audit; (ii) strengthening legal services; and (iii) tax appeals procedures in SAT.