On June 16-20, 2014, the expert in fiscal intelligence, Lieutenant-Colonel Stefano Gesuelli, of the Guardia di Finanza of Italy and Head of the Italian Mission at CIAT, visited the Superintendency of Tax Administration (SAT) of Guatemala to provide specialized counseling and support for the creation of the Fiscal Intelligence Unit of said Tax Administration.

On said occasion, the SAT team presented the operational model and scheme for carrying out the Fiscal Intelligence activities, as well as the functions that would be assigned to said Unit. On his part, Mr. Gesuelli described the operation of the intelligence cycle within a tax administration, as well as the role attributed to each administrative unit, the functional structure of the Unit, and the profiles of the staff involved therein. In addition, he made a series of recommendations, such as the need for training all the staff, with a view to developing an intelligence culture that may result in better decisionmaking by the authorities, including the improvement of internal processes and eventual proposals for tax law reforms.

In closing this activity Mr. Stefano Gesuelli held a working meeting with Mr. Carlos Muñoz, SAT Superintendent, Mr. Mario Riveiro, Planning and Development Manager and Engineer Marvin Anzueto, SAT Deputy Manager of Planning to inform them about the results of the Technical Assistance.

This specialized counseling was provided in response to a request from Guatemala to the EUROsociAL II Program, within the framework of the “Compliance with Tax Obligations” Action of the “Public Finance”Area, which is coordinated by FIIAPP and whose operational partners are the AEAT of Spain, IEF of Spain and CIAT. From now on, CIAT, together with the partners of the EUROsociAL II Program will follow up the progress, requests and interest arising from this activity and thus continue to move forward with new activities to promote voluntary compliance.

Working Group.	Presentation of the Technical Assistance event by Santiago Urbizo from the Planning Office of the SAT.
Speaking: Mr. Stefano Gesuelli, Head of the Italian Mission to CIAT. Back: Mrs. Victoria Villegas, from the SAT Planning Office	Mr. Stefano Gesuelli