Result Based Management Framework - METAC

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enforcement strategies; (4) the strengthening of VAT operations; and (5) the revision of
the tax code and the development of a simplified scheme for small taxpayers.
In customs administration, further assistance to the customs administration will be needed
in the following areas: (1) development of a structured modernization and change
program; (2) review and redesign of the organizational structure; (3) design and
implementation of a risk management system including a dynamic valuation database,
offences database and the operation of a risk management unit; (4) business process reengineering,
including the ‘Single Window’ for sharing of information by business,
Customs and other ministries; and (5) review of the valuations system.
Outcomes
More efficient and effective organizational structures:
o Integration of Income Tax and VAT departments.
o Strengthening of the LTO.
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 Strengthening of VAT.
o Development of a simplified scheme for small taxpayers.
More effective customs administration:
Outputs
o Review and redesign of the organizational structure.
o Establishment of a risk management system and a dedicated unit.
o Review of the valuation system.
TA reports.
Trainings and country workshops.
Law establishing a unified tax administration.
Operational framework for risk-based compliance programs.
Small taxpayers’ scheme.