Kazan Digest: BRICS Tax Progress Report

BRICS Tax Progress Report
Agreed in Moscow, Russia, on September 26, 2024

We, the Heads of Tax Authorities of BRICS countries, convened in Moscow on September 26, 2024, for the BRICS Tax Heads and Experts Meeting, organized by the Federal Tax Service (FTS) of Russia under the Russian Federation’s BRICS chairmanship.

In our discussions, we reaffirmed our commitment to enhancing BRICS tax cooperation and fostering collaboration based on mutual respect, sovereign equality, solidarity, democracy, openness, inclusiveness, and consensus, as emphasized in the XV BRICS Summit Declaration of August 23, 2023. This aligns with the Russian BRICS Chairmanship’s motto: Strengthening Multilateralism for Just Global Development and Security.

Recognizing the crucial role of taxation in sustaining economic growth and providing governments with necessary resources, we remain dedicated to sharing best practices, exchanging experiences, and fostering mutual learning in tax administration. We also welcome the active participation of tax authorities from new BRICS member countries in these cooperative efforts.

Building on the collaborative framework established at the 2023 BRICS Tax Heads meeting in Cape Town and the best practices exchange mechanism launched by China in 2022, we resolve as follows:

1. BRICS Heads of Tax Authorities Governance Framework
   We have signed and committed to implementing this framework, ensuring a structured approach to decision-making, formalizing procedures, and setting clear agendas to enhance our collective capacity in international tax matters.

2. Establishment of Working Groups
   We endorse the formation of Working Groups focused on:

   • Client-Centric Approach in Tax Administration

   • HR Practices in Tax Administration

   • VAT Modernization

   • Sourcing and Use of Data We approve the Scoping Documents for these groups, which will drive BRICS tax cooperation over the next three years and contribute to strengthening tax administration in BRICS and other emerging markets.

3. Women in Tax Network
   We acknowledge the significance of women’s participation in public service and economic growth and support the continued collaboration under the Women in Tax Network initiative.

4. Young Tax Professionals Engagement
   Recognizing the importance of youth involvement in tax administration, we support the Young Tax Professionals Working Group to foster peer engagement and develop the youth agenda within BRICS tax authorities.

5. BRICS Tax Cooperation Secretariat
   We commend the FTS of Russia for its role as interim BRICS tax cooperation secretariat in facilitating meetings and collaboration among BRICS tax authorities. We will explore the feasibility of establishing a permanent, rotational secretariat and work towards a structured framework for its operation.

6. BRICS Tax Cooperation Website
   As initiated at the 2023 Cape Town meeting, we support the development of the BRICS tax cooperation website, designed by the FTS of Russia in 2024. This platform will facilitate interaction, information sharing, and the advancement of BRICS tax approaches at national and international levels. We will evaluate the possibility of maintaining and managing the website on a rotational basis by the BRICS chairing country.

Signed in Moscow, Russia, on September 26, 2024.
This document is issued in English, with the original copy deposited at the FTS of Russia, which will provide copies to all BRICS tax authorities.

Signatories:

• Secretariat of the Federal Revenue of Brazil

• State Taxation Administration of China

• Tax Authority of Egypt

• Ministry of Revenues of Ethiopia

• Department of Revenue, Ministry of Finance, India

• National Tax Administration of Iran

• Federal Tax Service of Russia

• Zakat, Tax, and Customs Authority of Saudi Arabia

• South African Revenue Service

• Federal Tax Authority of the United Arab Emirates