In a period of 35 days the Board of Directors of the Superintendence of Tax Administration (SAT), which is chaired by the Minister of Finance, Jonathan Menkos Zeissig, must culminate and give possession to the new Superintendent, that is, its tax collector to maintain the operation of the public system.
This Thursday, March 13, interested candidates must present their files and will be the first process filter.
For April 14, the Holy Monday will take possession of the Professional of the Economic, Finance and Legal Sciences that is elected in the application process and will replace Marco Livio Díaz Reyes, at the end of his five -year term at the head of the Tax Administrator, and who declined to participate in this new process.
The Superintendent who is sworn in to cover the 2025-2030 period, will accompany the execution of fiscal policy in the administration of President Bernardo Arévalo, since it is the institution that makes tax collection to maintain the operation of the public apparatus.
Suddenly, the new head of the SAT must comply with a goal in the collection of taxes for Q108 thousand 737 million that will be allocated to finance public spending.
“The new Superintendent must facilitate the payment of taxpayers taxes with technological tools for practical and agile use”
Juan Carlos Paredes, Fiscal Consultant
The difficult thing is to maintain the pace of compliance with goals that Díaz Reyes brought, which means that it must continue with the programs, as well as seek more additional actions that allow it to raise the tax load in relation to the gross domestic product (GDP), analysts consulted by Free press, who reiterate that with current income it is impossible not to borrow.
The challenges and challenges
What are the challenges for the superintendent who is elected?, To which the analysts agreed on their assessments in the current context.
The former members of the board of the SAT, Édgar Pape Yalibat and Donato Monzón, provided a perspective.
Pape Yalibat said that capacities for digital transformation must be strengthened that facilitates improving collection and control processes. Also in expediting taxpayer service processes in order to raise credibility and transparency and finally promote tax culture through activities to promote voluntary compliance with taxpayers, in a more agile and efficient relationship of the administrator with different internal and external actors.
Monzón, reiterates that it is a great responsibility for the new official, regardless of, if he is a connoisseur of the tax system from the taxpayer, consultant and administrator, as well as being a visionary for the public system administration.
He recalled that the SAT has grown in great proportions and the need for inspection that remains weak that does not grow to the rhythm of the GDP growth of companies and their scope of competence.
In his opinion, one of the first challenges is to expand the number of professionals to increase the number of audits and other professions involved in an inspection process that covers different fields. The results must be reflected in the annual results.
Facilitation
The tax consultant, Juan Carlos Paredes, declared that the new Superintendent must facilitate the payment of taxpayers taxes with technological tools for practical and agile use. A second point is to achieve the income collection goals set in the budget approved by the Congress of the Republic, and third in maintaining the structure and strategic plan of the SAT in all intendencies with the purpose of continuing with a high standard of service to the taxpayer.
“Relax the taxpayer service processes in order to raise credibility and transparency and finally promote tax culture through activities to promote voluntary compliance”
Édgar Pape Yalibat, former board of directors
The former legal affairs of the SAT, Manuel de Jesús Mejicanos Jiménez, is of the opinion that the facilitation of tax collection must be promoted through computer tools, which reduce the bureaucracy and propitiate ease and certainty in compliance with the tax of the taxpayer by the taxpayer.
On the other hand, in maintaining the annual and monthly collection rate in a sustained manner, and reducing, through appropriate policies and strategies, smuggling and customs fraud.
Continuity of programs?
Experts were consulted what programs and plans must give him the continuity left by the current administration.
Paredes suggests that the important thing is to consolidate the online electronic invoice (FEL) and with greater scope in the informal economic of some other sectors that do not pay, or contribute.
Likewise, Mejicanos Jiménez, lists continuity to computer modernization programs, control strategies, outlining the taxpayer according to their economic activity and based on indicators, can lead to showing whether tax compliance is consistent with the activity.
It also recommends continuing with the opening to generate the resolution of the tax conflict in administrative headquarters, thereby promoting a climate of trust and certainty. The taxpayer can voluntarily approach the SAT to solve any inconsistencies or differences that can generate a tax conflict and advocate that these cases are solved in that way, without the need to prosecute or penalize a behavior of alleged breach, he stressed.
“The facilitation of tax collection should be promoted through computer tools, which reduce bureaucracy and promote ease and certainty in compliance with tax obligations by the taxpayer”
Manuel de Jesús Mejicanos Jiménez, former legal extent
Pape Yalibat believes that integrated verification programs and information crosses should be continued in order to achieve efficiency in real -time control.
Finally, Monzón points out that there are positive aspects that must continue in order to increase the collection, but also to evaluate the existing regulations in several fields.
The vision of the Superintendent
There are some qualities that the next head of the SAT must reflect in command and that must be analyzed by the members of the Board of Directors.
“The vision of the new Superintendent must be the taxpayer’s confidence in the SAT and procure zero corruptions,” Paredes reiterated.
Pape Yalibat emphasizes that it must be contributed from its technical, legal and administrative jurisdiction to detect illegal operations, evasion, tax and customs fraud. So, this would allow the achievement of results in the Government Plan to Combat Corruption.
Mejicanos Jiménez, indicates that the vision of the Superintendent is to direct an institution aimed at modernization, deburocratize procedures and generate computer order tools that promote facilitation in compliance with tax obligations, thus placing the monthly or annual collection is maintained in a sustained way.
“It is a great responsibility for the new official, regardless of, if he is a connoisseur of the tax system from the taxpayer, consultant and administrator, as well as being a visionary for the Public System Administration”
Donato Monzón, former member of the Board of Directors
It also agrees that trust and “understanding not as an enemy of the taxpayer must be generated, but as an institution that encourages, through facilitation and contribution with public expenses.”
He recalled that in tax regulations it is stated that the new superintendent requires a vision, agreed with his work team to guarantee the quantitative and qualitative improvement of the collection, harmoniously with the needs of spending and public policies.
Monzón, concludes that credibility and trust must be provided to the taxpayer to voluntarily comply with its obligations and include a process of culture and education.