ocp192_en

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Memorandum of Understanding on Specific Economic Policy Conditionality• Fighting tax avoidance, tax evasion, money laundering and corruption is a priority in thiseffort.• To deal with all these challenges, full use should be made of technical assistance provided inthis sector. This implies a structured process involving technical assistance advice working onan on-going basis with the administration on new legislative proposals and implementingdecision, with enough time to guarantee proper consultation and with a constant effort to keeprules simple and in line with current administrative capacity.Prior to the disbursement, the Authorities:a. To ensure the complete transfer of selected resources from SDOE to Secretariatgeneral of Public revenue:i. Revoke the provisions of Article 6 of Law 3943/2011 on the origin of SDOEpersonnel being ex-tax and customs officers;b. Institutional reforms of Secretariat of Public Revenue. Adopt legislation to:i. Consolidate the revenue administration functions and competencies of the GeneralDirectorate of Taxation and the General Directorate of Tax Audits and Collectioninto a new General Directorate of Tax Administration under the SGPR;ii.Abolish the General Directorate of Financial Inspection within SGPR and replace itwith the Internal Affairs Department of SGPR, effective end-June 2014;Prior to the disbursement, the Secretary General for Public Revenue:c. Issues a Decision to establish the new structure of the Secretariat general of thePublic revenue administration.2.3.1. OrganizationThe Authorities:1601. Replace those staff who have not yet taken up their positions out of the 200 staff transferredfrom SDOE to Secretariat General for Public Revenue effective October 31 st , 2013,with anequivalent transfer of highly-skilled personnel (April 2014).2. Complete, with reputable international experts in financial crime prosecution, an assessmentof SDOE objectives, staffing needs, and organizational structure (May 2014).3. Until a new SDOE objective and staffing needs are approved in consultation withEC/ECB/IMF, new hirings of SDOE will be undertaken only in cases requested by theprosecutor and without distracting resources from Secretariat General for Public Revenue(continuous until approval).4. Assess all pending cases to determine those that need to be investigated further and thosethat can be closed without any investigation (October 2014).To increase the autonomy of the Secretariat General for Public Revenue, the Authorities:5. Prepare a 2014-15 business plan for the Secretariat General for Public Revenue (April2014).6. Start the initial phase to implement the new grading and promotion system for theSecretariat General for Public Revenue, to be approved by the Minister of Finance, by:i. Finalizing the job descriptions for general directors and headquarters directors(April 2014).
Memorandum of Understanding on Specific Economic Policy Conditionalityii. Approving the operational guidelines for senior-level promotions (April 2014).iii. Approving the composition and membership of promotion councils (April 2014).iv.Issuing all necessary amendments to the legal framework, in particular:a. Amending the law 4093/2012 if needed (May 2014).b. Issuing a Ministerial decision governing the new system (May 2014).v. Approving a strategy for the migration of existing staff to the new structure (June2014).vi. Transferring all audit positions and staff (March 2015).7. Staff the Strategic Planning and Financial Control Directorate to make it fully functional(April 2014).To fully implement the new structure of tax administration:8. All tax administration functions are consolidated within the Directorate General for TaxAdministration (June 2014).9. The Authorities, taking into account the Ministry of finance staffing ceiling, ensure that atleast 1600 out of approximately 2100 new Ministry of finance vacancies for 2014, plusabout 160 appropriately skilled staff coming from the municipal police, are to be recruitedand positioned in the Secretariat general for public revenue (May 2014).10. The hirings for the Secretariat general for public revenue are completed as follows:i. External hiring of 300 auditors (June 2014).ii.Further external hiring of 500 staff (December 2014 at the latest).iii. The remaining staff in 2015 (June 2015).11. The Secretary General for Public Revenue approves the staffing plan for the SecretariatGeneral for Public Revenue which identifies the need for staff by main functions of staffand determine the schedule for recruitments (May 2014).12. The Secretary General of Public Revenue and the Secretary General for Service InformationSystems (GSIS) sign all the current "Service level agreements" (April 2014).To reorganize work processes:13. Filing of most revenue returns/declarations are done electronically, or as self-assessment,except in exceptional circumstances (article 67 paragraph 1 of the Income tax code) (April2014).To increase taxpayer confidence and trust, the authorities:14. Publish monthly information about the flows and stock of cases of the Internal review Unit(continuous, starting April 2014).15. The Internal review Unit (IRU) achieves the following key performance indicator targets:i. 60% of decisions on main cases are taken before reaching the time limit (March2014).ii. 67% (June 2014).iii. 73% (September 2014).iv. 80% (December 2014).161
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OUTLINE OF THE REPORTEXECUTIVE SUMM
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LIST OF GRAPHSGraph 1. Economic cli
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ACKNOWLEDGEMENTSThe report was prep
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European CommissionThe Economic Adj
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1. INTRODUCTION1. INTRODUCTION1. Th
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2. MACROECONOMIC AND FINANCIAL DEVE
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2. Macroeconomic and financial deve
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Chart 3Graph 2.3. Exports of goods
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European CommissionThe Second Econo
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Chart 17Graph 11.1 labour reform in
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Chart 18Graph 13.1. Distance to Fro
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4. DEBT SUSTAINABILITY ANALYSIS AND
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4. Debt sustainability analysis and
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4. Debt sustainability analysis and
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Table 12. List of Milestones to be
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OCCASIONAL PAPERSOccasional Papers
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No. 46No. 47No. 48No. 49The Western
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No. 80 2011 Pre-accession Economic
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No. 119No. 120No. 121No. 122Possibl
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No. 1582013 Economic and Fiscal Pro
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