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Tax Administration Strenghtening Program
The objective of this operation is to improve tax revenue intake by: (i) reducing noncompliance with taxes managed by the Internal Revenue Department (DGII); (ii) reducing noncompliance with customs duties managed by the General Customs Administration (DGA); and (iii) improving the quality of information for decision-making purposes.

Project Detail

Country

El Salvador

Project Number

ES-L1131

Approval Date

December 7, 2016

Project Status

Implementation

Project Type

Loan Operation

Sector

REFORM / MODERNIZATION OF THE STATE

Subsector

FISCAL POLICY FOR SUSTAINABILITY AND GROWTH

Lending Instrument

Préstamo de Inversión

Lending Instrument Code

INV

Modality

ESP (Specific Investment Operation)

Facility Type

-

Environmental Classification

Likely to cause minimal or no negative environmental and associated social impacts

Total Cost

USD 30,000,000.00

Country Counterpart Financing

USD 0.00

Original Amount Approved

USD 30,000,000.00

Financial Information
Operation Number Lending Type Reporting Currency Reporting Date Signed Date Fund Financial Instrument
3852/OC-ES Sovereign Guaranteed USD - United States Dollar Ordinary Capital Flexible Financing Facility
Operation Number 3852/OC-ES
  • Lending Type: Sovereign Guaranteed
  • Reporting Currency: USD - United States Dollar
  • Reporting Date:
  • Signed Date:
  • Fund: Ordinary Capital
  • Financial Instrument: Flexible Financing Facility

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Implementation Phase
https://www.iadb.org/document.cfm?id=EZIDB0000251-352924497-181
Loan Proposal
ES-L1131 - Proposal for a loan for the Tax Administration Strengthening Program.pdf
Mar. 08, 2024
English
https://www.iadb.org/document.cfm?id=EZIDB0000251-352924497-182
Loan Proposal
ES-L1131 - Propuesta de prestamo para el Programa de Fortalecimiento de la Administracion Tributaria.pdf
Mar. 08, 2024
Spanish
https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-37101
Notice of Contract Award (SG)
ES-L1131_C2093533_AW.pdf
Feb. 28, 2024
Spanish
https://www.iadb.org/document.cfm?id=EZIDB0000578-522669563-44287
Project Monitoring Report ( Public version)
ES-L1131 First period Jan-Jun 2023 - Public Report.PDF
Jan. 26, 2024
English
https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-36736
Notice of Contract Award (SG)
ES-L1131_C2074258_AW.pdf
Jan. 03, 2024
Spanish
https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-36322
Notice of Contract Award (SG)
ES-L1131_C2065511_AW.pdf
Oct. 20, 2023
Spanish
https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-36071
Specific Procurement Notices
ES-L1131_P2055072_SP.pdf
Sep. 08, 2023
Spanish
https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-36039
Specific Procurement Notices
ES-L1131_P1142286_1_SP.pdf
Sep. 05, 2023
Spanish
https://www.iadb.org/document.cfm?id=EZIDB0000578-522669563-43616
Project Monitoring Report ( Public version)
ES-L1131 Second period Jan-Dec 2022 - Public Report.PDF
Jul. 20, 2023
English
https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35377
Notice of Contract Award (SG)
ES-L1131_C1191742_AW.pdf
May. 16, 2023
Spanish
https://www.iadb.org/document.cfm?id=EZIDB0000251-1835895770-129
Annual Project Audited Financial Statement
ES-L1131 Informe de Auditoria 2022MH.pdf
May. 16, 2023
Spanish
https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35163
Notice of Contract Award (SG)
ES-L1131_C1176706_AW.pdf
Apr. 20, 2023
Spanish
https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35048
Notice of Contract Award (SG)
ES-L1131_C1162303_AW.pdf
Mar. 30, 2023
Spanish
https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35047
Notice of Contract Award (SG)
ES-L1131_C1162300_AW.pdf
Mar. 30, 2023
Spanish
https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35046
Notice of Contract Award (SG)
ES-L1131_C1162297_AW.pdf
Mar. 30, 2023
Spanish
https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35044
Notice of Contract Award (SG)
ES-L1131_C1162288_AW.pdf
Mar. 30, 2023
Spanish
https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-35045
Notice of Contract Award (SG)
ES-L1131_C1162294_AW.pdf
Mar. 30, 2023
Spanish
https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-34968
Notice of Contract Award (SG)
ES-L1131_C1153646_AW.pdf
Mar. 17, 2023
Spanish
https://www.iadb.org/document.cfm?id=EZIDB0000171-1375635338-34875
Specific Procurement Notices
ES-L1131_P1142286_SP.pdf
Feb. 27, 2023
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34786
Notice of Contract Award (SG)
ES-L1131_C1131531_AW.pdf
Feb. 03, 2023
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34776
Specific Procurement Notices
ES-L1131_P1130067_SP.pdf
Jan. 31, 2023
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-522669563-42331
Project Monitoring Report ( Public version)
ES-L1131 First period Jan-Jun 2022 - Public Report.PDF
Feb. 07, 2023
English
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34634
Specific Procurement Notices
ES-L1131_P1121845_SP.pdf
Dec. 29, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34590
Notice of Contract Award (SG)
ES-L1131_C1118758_AW.pdf
Dec. 16, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34569
Notice of Contract Award (SG)
ES-L1131_C1116145_AW.pdf
Dec. 12, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34560
Specific Procurement Notices
ES-L1131_P1114966_SP.pdf
Dec. 08, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34542
Notice of Contract Award (SG)
ES-L1131_C1112035_AW.pdf
Dec. 05, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34543
Notice of Contract Award (SG)
ES-L1131_C1112122_AW.pdf
Dec. 05, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34532
Notice of Contract Award (SG)
ES-L1131_C1111429_AW.pdf
Dec. 02, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34533
Notice of Contract Award (SG)
ES-L1131_C1111435_AW.pdf
Dec. 02, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34534
Notice of Contract Award (SG)
ES-L1131_C1108933_AW.pdf
Dec. 02, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34529
Notice of Contract Award (SG)
ES-L1131_C1110724_AW.pdf
Dec. 01, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34438
Specific Procurement Notices
ES-L1131_P1100982_SP.pdf
Nov. 14, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34432
Specific Procurement Notices
ES-L1131_P1100985_SP.pdf
Nov. 14, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-34010
Specific Procurement Notices
ES-L1131_P1053915_SP.pdf
Sep. 07, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-522669563-41070
Project Monitoring Report ( Public version)
ES-L1131 Second period Jan-Dec 2021 - Public Report.PDF
Aug. 12, 2022
English
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33721
Specific Procurement Notices
ES-L1131_P1014264_SP.pdf
Jul. 25, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33671
Notice of Contract Award (SG)
ES-L1131_C1008986_AW.pdf
Jul. 14, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33445
Specific Procurement Notices
ES-L1131_P983318_SP.pdf
Jun. 01, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1835895770-100
Annual Project Audited Financial Statement
3852-OC-ES-EFA 2021.pdf
Sep. 05, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33296
Specific Procurement Notices
ES-L1131_P972925_SP.pdf
May. 06, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33232
Specific Procurement Notices
ES-L1131_6621_1_SP.pdf
Apr. 27, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-33141
Specific Procurement Notices
ES-L1131_P956621_SP.pdf
Apr. 11, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32999
Specific Procurement Notices
ES-L1131_P944258_SP.pdf
Mar. 21, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-522669563-35524
Project Monitoring Report ( Public version)
ES-L1131 First period Jan-Jun 2021 - Public Report.pdf
Feb. 20, 2022
English
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32737
Specific Procurement Notices
ES-L1131_P913486_SP.pdf
Feb. 02, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32694
Specific Procurement Notices
ES-L1131_P910959_SP.pdf
Jan. 27, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32623
Notice of Contract Award (SG)
ES-L1131_C905918_AW.pdf
Jan. 14, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32624
Notice of Contract Award (SG)
ES-L1131_C905919_AW.pdf
Jan. 14, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32626
Notice of Contract Award (SG)
ES-L1131_C905917_AW.pdf
Jan. 14, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-32622
Notice of Contract Award (SG)
ES-L1131_C854912_AW.pdf
Jan. 14, 2022
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-31975
Notice of Contract Award (SG)
ES-L1131_C833288_AW.pdf
Sep. 30, 2021
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-31731
Specific Procurement Notices
ES-L1131_P804099_SP.pdf
Aug. 16, 2021
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-31723
Specific Procurement Notices
ES-L1131_C804833_AW.pdf
Aug. 16, 2021
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1835895770-66
Annual Project Audited Financial Statement
Auditoria Externa 2020.pdf
Aug. 23, 2021
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-522669563-35028
Project Monitoring Report ( Public version)
ES-L1131 Second period Jan-Dec 2020 - Public Report.pdf
Jul. 21, 2021
English
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-31311
Specific Procurement Notices
ES-L1131_P753652_SP.pdf
Jun. 09, 2021
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-30750
Specific Procurement Notices
ES-L1131_P700015_SP.pdf
Mar. 25, 2021
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-30645
Notice of Contract Award (SG)
ES-L1131_C685888_AW.pdf
Mar. 11, 2021
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-522669563-34200
Project Monitoring Report ( Public version)
ES-L1131 First period Jan-Jun 2020 - Public Report.pdf
Mar. 09, 2021
English
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-30611
Notice of Contract Award (SG)
ES-L1131_C682159_AW.pdf
Mar. 04, 2021
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-30581
Notice of Contract Award (SG)
ES-L1131_C675529_AW.pdf
Feb. 23, 2021
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-30580
Notice of Contract Award (SG)
ES-L1131_C675547_AW.pdf
Feb. 23, 2021
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26690
Notice of Contract Award (SG)
ES-L1131_C632376_AW.pdf
Jan. 05, 2021
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26691
Notice of Contract Award (SG)
ES-L1131_C632379_AW.pdf
Jan. 05, 2021
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26688
Notice of Contract Award (SG)
ES-L1131_C632373_AW.pdf
Jan. 05, 2021
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26613
Specific Procurement Notices
ES-L1131_P617178_SP.pdf
Dec. 15, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26302
Specific Procurement Notices
ES-L1131_P572092_SP.pdf
Oct. 15, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26232
Specific Procurement Notices
ES-L1131_P565603_SP.pdf
Oct. 06, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26211
Specific Procurement Notices
ES-L1131_P563839_SP.pdf
Oct. 05, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26181
Specific Procurement Notices
ES-L1131_P559954_SP.pdf
Sep. 25, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26159
Specific Procurement Notices
ES-L1131_P558913_SP.pdf
Sep. 24, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-26117
Specific Procurement Notices
ES-L1131_P555695_SP.pdf
Sep. 18, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-522669563-33570
Project Monitoring Report ( Public version)
ES-L1131 Second period Jan-Dec 2019-Public Report.pdf
Aug. 24, 2020
English
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-25888
Notice of Contract Award (SG)
ES-L1131_C542281_AW.pdf
Aug. 03, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1835895770-41
Annual Project Audited Financial Statement
Auditoría Externa 2019.pdf
Dec. 09, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-25847
Notice of Contract Award (SG)
ES-L1131_C541282_AW.pdf
Jul. 27, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-25823
Notice of Contract Award (SG)
ES-L1131_C540650_AW.pdf
Jul. 21, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-25822
Notice of Contract Award (SG)
ES-L1131_C540652_AW.pdf
Jul. 21, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1470197173-1851
Loan Contract
Programa de Fortalecimiento de la Administración Tributaria.pdf
Dec. 31, 1999
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1470197173-1880
Loan Contract
Tax Administration Strengthening Program.pdf
Dec. 31, 1999
English
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-24830
Specific Procurement Notices
ES-L1131 3582 1.pdf
Jan. 28, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1983553961-1880
Loan Contract
Tax Administration Strengthening Program.pdf
Sep. 13, 2018
English
https://www.iadb.org/document.cfm?id=EZSHARE-2056220512-6203
Loan Contract
Contrato - Programa de Fortalecimiento de la Administración Tributaria.pdf
Apr. 10, 2019
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-522669563-664
Project Monitoring Report ( Public version)
ES-L1131 Second period Jan-Dec 2016-Public Report.pdf
Feb. 15, 2018
English
https://www.iadb.org/document.cfm?id=EZSHARE-522669563-1325
Project Monitoring Report ( Public version)
ES-L1131 First period Jan-Jun 2017-Public Report.pdf
Feb. 15, 2018
English
https://www.iadb.org/document.cfm?id=EZSHARE-522669563-1976
Project Monitoring Report ( Public version)
ES-L1131 Second period Jan-Dec 2017-Public Report.pdf
Aug. 02, 2018
English
https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-22488
General Procurement Notices
ES-L1131 299.pdf
Mar. 27, 2019
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-522669563-31594
Project Monitoring Report ( Public version)
ES-L1131 First period Jan-Jun 2018-Public Report.pdf
Dec. 14, 2018
English
https://www.iadb.org/document.cfm?id=EZSHARE-1132444900-23422
Specific Procurement Notices
ES-L1131 1110.pdf
Sep. 05, 2019
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-522669563-32290
Project Monitoring Report ( Public version)
ES-L1131 Second period Jan-Dec 2018-Public Report.pdf
Oct. 15, 2019
English
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-24816
Specific Procurement Notices
ES-L1131_P457337_SP.pdf
Jan. 27, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-522669563-32928
Project Monitoring Report ( Public version)
ES-L1131 First period Jan-Jun 2019-Public Report.pdf
Feb. 12, 2020
English
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-24817
Specific Procurement Notices
ES-L1131_SP.pdf
Jan. 24, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-24818
Specific Procurement Notices
ES-L1131_P457295_SP.pdf
Jan. 27, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-24828
Specific Procurement Notices
ES-L1131 3852.pdf
Jan. 27, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1375635338-24829
Specific Procurement Notices
ES-L1131 3582.pdf
Jan. 27, 2020
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1983553961-1851
Loan Contract
Programa de Fortalecimiento de la Administración Tributaria.pdf
Jun. 20, 2018
Spanish

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Published 2021
Los Pilares Tributarios de la Tierra
La declaración sobre una solución en dos pilares a los desafíos fiscales que presenta la digitalización de la economía, firmada el 1 primero de julio de 2021 por 131 países miembros[1] del Marco Inclusivo de BEPS[2], contiene concesiones a favor de los países en desarrollo, especialmente al asignar una parte de los beneficios residuales de las 100 multinacionales más grandes y rentables del mundo a las jurisdicciones de mercado, incluso aunque carezcan de establecimiento permanente en el país (Pilar 1). Por su parte, los países desarrollados, sede de las multinacionales, mantienen su participación mayoritaria en los frutos del impuesto, habiendo imprimido en los acuerdos una clara prevalencia del principio de residencia, que incluso incrementan al atribuirse los frutos del novedoso impuesto mínimo mundial (Pilar 2), que afectará a las 4.000 multinacionales más grandes del mundo.
Blogs
Published 2023
¿Deberían los países de América Latina y el Caribe reducir los impuestos a la renta corporativa para estimular la inversión y el crecimiento?
América Latina y el Caribe (ALC) presenta de tasas de inversión crónicamente bajas, lo que perjudica el crecimiento económico. Considerando que los altos impuestos a la renta corporativa desincentivan la inversión de las empresas, una cuestión importante de política pública es si la región debería reducir estos impuestos. Un primer paso para responder a esta
Blogs
Published 2023
Administración tributaria 3.0: El software de código abierto del BID aprovecha los datos contables digitales para facilitar y mejorar el cumplimiento tributario
Conoce un software abierto para las adminitraciones tributarias que aprovecha los datos contables de las empresas para mejorar el cumplimiento y la facilitación.
Publications
Published 2023
Extended Country Program Evaluation Costa Rica 2015-2022
This document presents the evaluation conducted by the Office of Evaluation and Oversight (OVE) of the Country Program of the Inter-American Development Bank Group (IDBG) with Costa Rica from 2015 to 2022, spanning two strategic planning periods. This marks the sixth independent evaluation conducted by OVE of the IDB Group's program in Costa Rica. Previous evaluations covered the periods 1990-2001, 2002-2006; 2006-2010, 2011-2014, and 2015-2018. This evaluation examines the Bank's relationship with Costa Rica over an extended period. As outlined in the OVE Country Products Protocol, Extended Country Program Evaluations (XCPE), such as this one, are independent assessments of the last two country strategies and the corresponding Country Program to evaluate their relevance, effectiveness, and sustainability. XCPEs focus on both accountability and learning, aiming to provide assessments to the Board of Executive Directors and the Management of the Inter-American Development Bank (IDB) and IDB Invest of the IDB Group's performance in the country and its Country Program. They also aim to share lessons learned to inform the Bank's future support, particularly in the context of the upcoming Country Strategy. XCPEs make recommendations expected to enhance the subsequent Country Strategy and Country Program. The Country Program evaluation examines the design, implementation, and outcomes of operations approved under the Country Program with Costa Rica between 2015 and 2022, considering the national context and relevant strategic documents. To conduct this evaluation, OVE analyzed country data, studied project documents, and conducted interviews (both virtually and in person) with country authorities, project executing units, the private sector, representatives from other development agencies, and IDB Group staff at the Country Office and Headquarters. Additionally, OVE conducted a mission to the country in June 2023. OVE appreciates the participation and collaboration of these counterparts, which enabled a rich exchange of information and reasonable access to verify the program's outcomes.
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