Result Based Management Framework - METAC

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60 mission also recommended a set of measures to improve customs administration, notably introducing selective approaches to control shipments. METAC provided assistance to the Libyan tax administration during 2006-2009, through mainly follow-up visits. These visits highlighted some commendable progress in modernizing tax administration, including initial steps toward: (1) establishing a reform project team; (2) designing a new HQ structure; (3) strengthening the administration of large taxpayers; and (4) preparing an IT master plan. However, these initiatives were still at an early conceptual stage with little if any concrete actions taken and a general feeling was building up indicating the lack of interest of the Libyan authorities to implement the reforms. Since early 2008, however, the authorities have expressed their interest in receiving increased METAC assistance in revenue administration, both in tax and customs. The latest METAC revenue administration advisor follow-up visit (July 2010) concluded that progress has been slow in implementing the tax administration modernization program. The tax administration still reflects a weak structure, outdated assessment systems, and inappropriate operating tools. The current status is characterized by an archaic infrastructure, including: (1) operational offices organized around types of taxes with duplication of functions across administration of different taxes; (2) weak HQ with unclear functional statements; (3) outmoded administrative assessment processes; inconsistent and non-standardized internal procedures; (4) insufficient and inappropriate computerization and management information systems; (5) little knowledge of the taxpayer population and lack of unified Tax Identification Number (TIN); (6) ineffective taxpayers’ segmentation with the currently so-called LTO focusing on corporations in Tripoli without a compelling selection criteria; and (7) lack of taxpayer education and assistance. While some initiatives were taken through early 2007 toward establishing a reform project team, reorganizing HQ structure and preparing an IT master plan, the reform process remained however stalled. Objectives Work Program Improving revenue performance and raising revenue collection are key priorities. A clear strategy and path of reforms need to be developed to support restructuring the revenue departments (tax and customs), introducing self-assessment and risk-based compliance management, and preparing for the introduction of VAT. Going forward, there is an urgent need to conduct an FAD diagnostic mission, with METAC participation, to revise the modernization plan and the sequencing of its components, and ascertain the full commitment of the authorities to its delivery. While
61 TA has been suspended because of the political and security conditions during FY 2012, post-conflict support is likely to be provided in FY 2013. In this context, an FAD review mission would be a first step in assessing the current status of tax and customs administration and identifying the main priorities for TA. Outcomes More efficient and effective organizational structures: o Integrated function-based HQ. o Introducing segmentation approaches and establishing an LTO. Streamlined and automated operations: o Effective computerized ITAS. o Enhanced registration system. o Streamlined filing and payment procedures. Strengthened self-assessment and risk-based compliance: o Strengthening self-assessment implementation. Outputs TA reports. Trainings and country workshops Regulatory framework for integrated function-based HQ. Regulatory framework for an effective LTO. Procedures and users’ manuals. Regulatory framework for self-assessment implementation. Regional workshops. Risks/Assumptions The security situation allows delivery of TA in normal conditions. Sufficient financial and human resources are provided to acquire, customize, rollout and maintain an off-the-shelf ITAS.
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G L BAL PARTNERSHIPS Shared Objecti
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1 Contents Acronyms and Abbreviatio
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3 Past Activities .................
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5 ACRONYMS AND ABBREVIATIONS ACD AR
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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 and 28: 25 Revision of the budget calendar
Page 29 and 30: 27 Work Program Objectives TA on re
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: 59 Outputs The main outputs of the
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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