MCC IMPROVING TAX AND CUSTOMS ADMINISTRATION

Guatemala Threshold Revenue Administration Reform Project Improving Tax and Customs Administration activity Grant funding will finance technical assistance principally to the Superintendencia de Administracin Tributaria (SAT) to support the Government's efforts to undertake institutional changes to implement a strong risk management framework and strategy that integrates internal taxes and customs institute an effective Customs Post Clearance Audit program as an extension of Customs controls improve control of the physical movement of persons and cargo including the assessment of the viability of an electronic container tracking system at the ports implement a process of continuous improvement in audits and the administrative process for the collection of tax debts including training of personnel if necessary using the Large and Medium Taxpayers Office as a pilot assess the adequacy of information technology systems with respect to international practice and if necessary create an investment proposal for improvement of the systems documenting the cost benefit analysis that supports such proposals. Identify and implement interim measures to improve access to and usefulness of information currently available to the SAT and identify shortcomings in detection and application of punitive measures and sanctions for the participation of officials and employees of SAT in illicit and ethically questionable acts and support the institutionalization of improved system of control to prevent and punish such acts as well as train personnel in this subject.