Editorial
The great challenge is to cover all the activities of state contractors to prevent another B410 and carry out all fiscal work with total attachment to transparency and laws.
For the number of files received from applicants to direct the Superintendence of Tax Administration (SAT), a tax collector, it should not be so complicated to define a suitable profile for such strategic function. That does not imply that the process is simple, now in the hands of the board of the SAT, which must first corroborate the veracity of the data and accuracy of the references included in the documents. Among the 31 applicants are professionals of economic, financial and legal sciences that implicitly submit to the evaluation criteria applied.
Undoubtedly, the trajectory in the financial, tax and auditing area constitutes a first major filter, in order to address the management of the collection from a leading, assertive and effectively. The challenge is to maintain the increasing rhythm of collection, according to the population work, to the increase in productive activity and the improvement in the monitoring systems of envusable income of individuals or legal persons.
It is vital to investigate the links and affinities of all applicants, to prevent potential conflicts of interest that may hinder or ballast the fiscal task. Likewise, the coherence of the professional career of the candidates must be scrutinized in care as the most concrete evidence of ethical integrity, leadership potential with values and management capacity under pressure. In the course of a month the initial screening of the list will be made, there will be a opportunity for justification and to present arguments of discharge in case there is any objection; Without a doubt, the crucial stage will be that of face -to -face interviews, after which the deliberation and the announcement of the titular name will come.
The unfortunate case of massive tax evasion called B-410, for the number of companies involved, many of them cardboard, that is, without true physical headquarters, without personnel or greater activity and even without inventory to provide sudden and millionaires contracts paid with state money in various items, it is the best evidence to demand an unquestionable suitability profile, focused on complying with the mission collection in an objective, technical and technical mission to law. Unfortunately, judicial investigations against framework B410 have not advanced with the speed of other “cases” where they mediate dark dark ones.
The outgoing Superintendent, Marco Livio Díaz, fulfilled the duty to publicly and criminally denounce the fraudsters and to seek legal means of collection without prejudice to the persecution of other crimes of falsehood and simulation committed for the constitution of ghost companies. It is worth mentioning that the implementation of the electronic invoice from 2023 has represented an advance to facilitate and automate the monitoring of economic activities that generate income.
Productive Guatemalans comply, in a large majority, with the payment of their tax commitments; The SAT has implemented several mechanisms to facilitate online efforts, through electronic banking and eliminate physical forms. The great challenge is to cover all the activities of state contractors to prevent another B410 and carry out all fiscal work with total attachment to transparency and laws. A SAT holder who can meet public collection goals with independence and probity is sought. Nobody wants to have a tax terrorist again and less a mafias infiltrate as happened in the abject case of the line.