The Executive Secretariat of the Inter-American Center of Tax Administrations (CIAT) makes available to the MyCiat community a brief review of tax systems in Latin America in force in 2015.

The CIAT’s efforts to compile information on the tax legislation of its member countries date back to the nineties, when a Database on Taxation in Latin America was developed, in collaboration with the International Bureau of Fiscal Documentation (IBFD for its acronym in English).

In 1992, in the framework of the Twenty-sixth CIAT General Assembly held in Montego Bay, Jamaica, the first version of the CIAT member countries tax legislations database was presented. This first version consisted of a descriptive module containing basic information about the country, its political and economic systems, types of business organizations, and regional agreements as well as applicable legal provisions on tax codes, laws and regulations of Income Taxes and Sales Tax.

The tax legislation database was published until 2007.

Nine years later, the CIAT Executive Secretariat considers appropriate to offer again this important service to our member countries and the MyCIAT community in general. Therefore, we make available the present publication containing a description of the taxes under the authority of Central, National and Federal Governments, the main taxes under the authority of Sub-national governments, and Social Security contributions.

For the preparation of this brief review of tax systems in Latin America, we had the cooperation of the international consultant Luis Peragón, who had the responsibility of developing the descriptive modules for each country, and the assistance of the Legislation Coordinator, Zoraya Miranda. The countries’ legislation in force during the 2015 fiscal period is used as reference, as well as information contained in the official websites of the countries Tax Authorities and / or Finance Ministries, and legal databases from renowned companies such as Deloitte, Ernst & Young, PricewaterhouseCoopers, KPMG, IBFD, Lataxnet and PKF.

The document can be downloaded from the publication section of the CIAT website.

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