Result Based Management Framework - METAC

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administration fronts. These include: (1) tax administration complexity introduced by the
2005 interim constitution that has led to overlapping taxation powers across national and
sub-national jurisdictions, uncoordinated and duplicative taxation policy, tax systems and
administrative arrangements; (2) poor compliance management; (3) high tax exemption
levels that are poorly managed; (4) fragmented and inefficient tax and customs
modernization and reform governance structures; (5) inadequate political commitment to
reform; and (6) inappropriate reform funding levels.
The August 2011 FAD mission reiterated the problematic context of tax reform
implementation and recommended a set of urgent TA, to be delivered primarily by
METAC. It also raised concerns in respect of the apparent slow-down in the pace of
reform.
Objectives
Work Program
Improving tax administration and reassessing tax policy (with a view to reducing tax
exemptions and widening the base) remain the key objectives. In this respect, reinforcing
self-assessment and strengthening risk-based compliance management are top priorities,
entailing intensive and focused TA to support the reform agenda.
Further to the findings of the August 2011 FAD mission, priority in TA delivery has been
re-directed to the following areas: (1) taxpayer population and registration; (2) risk-based
compliance management; (3) business processes; (4) computerized ITAS; (5)
performance of the LTO and MTOs – for both income tax and VAT; and (6) embedding
tax administration performance management information in the day-to-day running of the
taxation chamber.
Outcomes
Streamlined and automated operations:
o Effective computerized ITAS.
o Enhanced registration system.
o Streamlined filing and payment procedures.
Strengthened risk-based compliance and enforcement:
o Development of segment and risk-based compliance and enforcement
programs.
o Strengthening collection operations and arrears management.