In the framework of the EUROsociAL II Programme, financed by the European Union, the Federal Administration of Public Revenue (AFIP) of Argentina visited the headquarters of the Tax Administration Service (SAT) of Mexico from 14th to 17th July 2015 to learn first-hand about the Mexican experience and to exchange best practices for registering and locating taxpayers to identify opportunities for improvement.

Over the past three years, the AFIP has allocated significant resources to the consolidation of processes for mass control of tax compliance, having achieved quality certification under the international ISO 9001-2008 standards for these processes. Nonetheless, measurement of the different management stages detected possibilities for improvement in the area of registering and locating taxpayers.

In this context, the visit allowed the Argentine tax agency to observe the operation of the computer applications and mechanisms developed by the SAT for locating taxpayers, discuss the regulations applied, and learn the criteria used in taxpayer notification. Likewise, it was able to observe interactions between tax authorities and taxpayers in their different forms and through different communication channels, thereby learning about the products and results first-hand.

As a result of this visit, the AFIP was able to identify various opportunities for improvement in the areas of managing tax registration, processes related to promoting voluntary compliance, and managing tax collection for the main segments of taxpayers.

This activity is part of the Voluntary Compliance action of the Public Finance area of the EUROsociAL II Programme, which is financed by the European Union and coordinated by the FIIAPP, in which Spain's State Tax Administration Agency (AEAT) and the Inter-American Centre for Tax Administrations (CIAT) are acting as operational partners.