RA-FIT Data Portal
Terms and Conditions of Data Access and Use
The data set forth in the RA-FIT Data Portal (the “Portal”) has been supplied by tax administrations in accordance with the terms and conditions for participation in ISORA. Consistent with such terms, partner organizations and tax administrations are granted access to such data under certain conditions. As a Registered User 1, you agree to the following terms and conditions, as may be amended from time to time, with respect to the treatment, dissemination and publication of data and information contained on the Portal:
A. All data made available on the Portal may only be used by Registered Users internally, provided that no country-specific data2 is published without the prior authorization of the administration/s concerned, except where such data is already published in the OECD-TAS3 or CIAT4 publications on member country tax administration. However, Registered Users may publish aggregated data, where the term “aggregated” means data from at least five (5) administrations, and where no single administration’s data can be identified.
B. Where the OECD or CIAT has publicly released country-specific data as contemplated in A above, other Registered Users may similarly publish such data, and provided that the publication source is appropriately acknowledged.
C. Registered Users will protect the confidentiality of all data made available on the Portal until such time as the data are published.
D. Registered Users indemnify and hold harmless Inter-American Center for Tax Administration (CIAT), the International Monetary Fund (IMF), the Intra-European Organisation of Tax Administrations (IOTA), and the Organisation for Economic Co-operation and Development (OECD) (“the Partner Organizations”) from and against any and all third party claims concerning the unauthorized use or disclosure of information by any Partner Organization or Participating Revenue Administration, its employees, contractors and agents.
E. The data on the Portal are provided "as is" and without warranty of any kind, either express or implied, including without limitation, warranties of merchantability, fitness for a particular purpose, and non-infringement. The IMF disclaims all responsibility for ensuring the accuracy, completeness and reliability of data and Information made available on the Portal. Reliance on any such data and Information shall be at the Registered User's own risk.
F. As administrator of the Portal, the IMF disclaims all responsibility for use of such data and information by the users or any associated dissemination tools.
G. Use of the Portal is at your Administration’s own risk. It may not be compatible with all computer systems, and the Partner Organizations cannot guarantee that data stored on the Portal will not be lost.
Preservation of Immunities
All Partner Organizations, their property, and their assets, are immune from every form of judicial process. Nothing herein shall constitute a limitation upon or a waiver of these and other privileges and immunities of the Partner Organizations, which are specifically reserved.
These terms and conditions constitute the entire agreement between the parties with respect to the subject matter hereof. No waiver or amendment of these terms and conditions shall be binding upon the Partner Organizations unless in writing and signed by its duly authorized representative.
By using the Portal, you agree to these terms and conditions of use, as may be amended from time to time.
1 Registered users are persons issued with login credentials to the Portal from either Partner Organizations, i.e. CIAT, IMF, IOTA, OECD or WCO; or Participating Revenue Administrations, i.e. those administrations that have completed at least 75 percent of the RA-FIT or ISORA surveys.
2 Country-specific data is data that can be attributed to a specific country.
3 The OECD Forum for Tax Administration’s Tax Administration Series, a publication presently produced every second year with the first in the series being published in 2004.
4 CIAT published its first volume entitled State of the Tax Administration in Latin America: 2006-2010 in 2013 and intends to continue in future.