From October 24 to 26, 2017, the second meeting of the Network of Collection and Recovery Experts of CIAT, under the auspices of GIZ of Germany and the General Taxation Directorate of Costa Rica was held in the city of San José, Costa Rica. The meeting of the Network had the active participation of 23 representatives of tax administrations from 13 countries of Ibero-America, who met with the purpose of discussing and giving continuity to the discussions initiated in June 2015, at the time of the first meeting of the Network, held in Mexico City.

The first product of the Network was the Manual on Collection and Recovery, published by CIAT in 2016. This Manual presents theoretical contents on the collection and recovery processes, as well as practical experiences and a comparative on the situation of the tax administrations of Latin America in both processes. Currently, the Network is working on four topics considered as priority. In the area of ​​collection, current account and pre-filled return. In the field of recovery, administrative and coercive collection.

On behalf of the Executive Secretariat of CIAT, we extend special thanks to the members of the Network, the DGT of Costa Rica, GIZ of Germany and the IDB for allowing us to take a step towards the consolidation of the Collection and Recovery Network.

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