Result Based Management Framework - METAC

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26 with the creation of an LTO as the first step toward modernization. Subsequently, FAD and METAC organized several TA missions and assessment visits to help the authorities in implementing the reform strategy and in ensuring that the assistance provided by other TA providers – mainly USAID and their consultant – was well targeted and coordinated. During the period of 2005-2009, TA in tax administration was provided mainly by FAD and to a lesser extent by METAC. It focused on the following main areas: (1) implementation of self-assessment for income tax; (2) establishment of the Egyptian Tax Authority (ETA), with a view towards integrating the income tax and sales tax departments; and (3) adoption of a taxpayer segmentation focus by establishing an LTO and a pilot Medium-Size Taxpayer Office (MTO) in Cairo, and later on, introducing a small business tax regime which will be accompanied by the creation of dedicated small offices and programs. Significant progress was made towards the implementation of key components of the tax reform program, including: (i) creation of the LTO in 2005; (ii) creation of the ETA in 2006; (iii) launching of a pilot MTO in Cairo; (iv) development of a computerized ITAS, and starting its implementation on a pilot-basis in the LTO and a number of offices; (v) preparation of a draft tax procedure code (TPC); and (vi) issuing of special legislation for small taxpayers. However, deployment of these modernization initiatives started faltering in 2009 and momentum with the reforms has been lost mainly due to insufficient management support, changing ministerial priorities, some revisiting of design assumptions and, latterly, uncertainty following the political transition. The ETA has been unable to move from pilot to operational rollout, and some pilots – such as the MTO in Cairo – have been running for a number of years. In other cases, planned pilots (at least five) have been halted, despite significant investment in infrastructure. Furthermore, the reform direction also appears to have changed, with the earlier sharp segmentation strategy that would have seen separate offices for small and medium taxpayers giving way to a decision to consolidate several regional combined small and medium tax centers and a number of survey and implementation offices. Since FY 2012, delivery of several TA missions has been delayed because of political developments and the on-going security situation. In addition, evidence needs to be forthcoming of the ETA’s willingness to move forward with reforms implementation. In customs administration, a first METAC activity was delivered in May 2013. It performed a high-level review of the current status of customs modernization, provided technical advice in relevant operational areas, and assessed needs going forward.
27 Work Program Objectives TA on revenue administration issues is critical to support the authorities’ efforts in raising revenues. The whole reform process needs to be reinvigorated and the authorities ought to commit to a clear strategy aiming at the strengthening of the ETA organizational and operational framework. The strategy entails substantial TA to support building the HQ functions, embedding the integration of income tax and sales tax administration, and setting the scene for conversion of the existing goods and sales tax (GST) into a full VAT. In the next period, METAC’s TA will be focused on the areas of: (1) TPC; (2) compliance management – risk management, audit techniques, procedures manual; (3) enforcement and arrears management; (4) implementation of a full-fledged VAT; and (5) customs administration. Outcomes Strengthened risk-based compliance and enforcement: o Development of segment and risk-based compliance and enforcement programs. o Strengthening collection operations and arrears management. Enhanced tax systems: o Implementation of a full-fledged VAT. o Development of a TPC. More effective customs administration: Outputs o Review of the organizational structure. o Review of the risk management system. TA reports. Trainings and country workshops. ETA integration law. Operational framework for risk-based compliance programs VAT law. TPC law. Revised organizational framework for customs.
Page 1 and 2: G L BAL PARTNERSHIPS Shared Objecti
Page 3 and 4: 1 Contents Acronyms and Abbreviatio
Page 5 and 6: 3 Past Activities .................
Page 7 and 8: 5 ACRONYMS AND ABBREVIATIONS ACD AR
Page 9 and 10: 7 MoPF MTEF MTFF MTO NA NBFIs NICO
Page 11 and 12: 9 METAC’s overall strategic objec
Page 13 and 14: 11 I. AFGHANISTAN A. Banking Superv
Page 15 and 16: 13 Call reports covering the fina
Page 17 and 18: 15 Mission reports. Plans for de
Page 19 and 20: 17 D. Revenue Administration Past A
Page 21 and 22: 19 Risks/Assumptions Sufficient fin
Page 23 and 24: 21 Outputs Helping the CBE in dr
Page 25 and 26: 23 Regional workshops on external
Page 27: 25 Revision of the budget calendar
Page 31 and 32: 29 III. IRAQ A. Banking Supervision
Page 33 and 34: 31 B. Macroeconomics Statistics Pas
Page 35 and 36: 33 Assistance in preparing a cas
Page 37 and 38: 35 The CBJ has a good macro-pruden
Page 39 and 40: 37 procedures for the NA. To also b
Page 41 and 42: 39 In May 2013, a METAC/FAD mission
Page 43 and 44: 41 the commitment to carry on imple
Page 45 and 46: 43 V. LEBANON A. Banking Supervisio
Page 47 and 48: 45 Significant TA was provided to L
Page 49 and 50: 47 Regional workshops on external
Page 51 and 52: 49 Risks/Assumptions Political stab
Page 53 and 54: 51 enforcement strategies; (4) the
Page 55 and 56: 53 VI. LIBYA A. Banking Supervision
Page 57 and 58: 55 Assisting the CBL in develop
Page 59 and 60: 57 DI survey form. Regional works
Page 61 and 62: 59 Outputs The main outputs of the
Page 63 and 64: 61 TA has been suspended because of
Page 65 and 66: 63 The supervisors at the CBOS a
Page 67 and 68: 65 closely with the Ministry of Int
Page 69 and 70: 67 be submitting consolidated budge
Page 71 and 72: 69 administration fronts. These inc
Page 73 and 74: 71 VIII. SYRIA A. Banking Supervisi
Page 75 and 76: 73 Develop tools and procedures f
Page 77 and 78: 75 The main outcomes of TA on price
Page 79 and 80:
77 Budget Preparation: Establish
Page 81 and 82:
79 The General Commission f
Page 83 and 84:
81 VAT law. TPC law. Revised
Page 85 and 86:
83 In order to align its supervisor
Page 87 and 88:
85 Improvements in the compilation
Page 89 and 90:
87 forecasting that underpins the c
Page 91 and 92:
89 function-based HQ, implementing
Page 93 and 94:
91 The CBY has an updated regula
Page 95 and 96:
93 External statistics: improving
Page 97 and 98:
95 recommendations of the 2007 FAD/
Page 99 and 100:
97 Work Program Objectives High pri
Page 101 and 102:
99 APPENDIX I. DEBT MANAGEMENT AND
Page 103 and 104:
101 OMO; and developing an interban
Page 105 and 106:
103 forecasting, and the issuance o
Page 107 and 108:
105 1. Banking Supervision Outcomes
Page 109 and 110:
107 3. Public Financial Management
Page 111 and 112:
109
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Result Based Management Framework - METAC

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