ocp192_en

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Memorandum of Understanding on Specific Economic Policy Conditionality2.3.2. Fight against tax evasion, money laundering and corruptionThe Secretary General of Public Revenue takes all appropriate measures to form a strong audit force.In this respect he:1621. Completes the external hiring of the 197 auditors whose hiring started in 2013 (April 2014).2. Ensures that the basic audit training of the 2,000 newly certified tax auditors and all 200new external hires of 2013 is completed as follows:i. 1.200 newly certified tax auditors and 200 new external hires (June 2014).ii. All remaining staff (December 2014).3. Ensures an adequate number of supervisors in the High Wealth Individual (HWI) and LargeTax Payers Unit (LTU) (continuous).4. Optimizes the process of selecting and auditing remittance cases (April 2014).5. Implements the partial-audit methodology to complete at least 400 audits of remittancecases (May 2014).6. Implements indirect audit methods in the high wealth individuals including by utilising,AML framework where necessary:i. 5 audit reports (April 2014).ii. Another 10 audit reports (June 2014).iii. And at least 40 audit reports in total (December 2014).To reinforce transparency in financial transactions, the Authorities:7. Further develop the indirect bank account register with information on past financialtransactions (June 2014).8. Make compulsory the use of Tax identification numbers for all official transactions with thewhole public administration (April 2014).9. Introduce a system to consolidate and link all the different identification numbers now usedacross various Government agencies (June 2014).10. To improve the fight against financial crime, the Authorities adopt legislation to create acoordination and information sharing mechanism for investigations of financial andeconomic crime (June 2014):i. The coordination mechanism would include at least the three units: SecretariatGeneral for Public Revenue investigation unit, SDOE and the Financial EconomicPolice;ii. It would be placed under the authority of the Financial Prosecutor and/or the AnticorruptionProsecutor, depending on the type of case;iii. The Secretariat General for Public Revenue investigation unit, SDOE and theFinancial Economic Police would need to have the obligation and the right toexchange information as appropriate and relevant on cases that fall under themandate of the other in order to enable them to investigate other relevant criminaloffences.To reinforce fight against money laundering, the Authorities publish monthly on the website:11. Information about cases transmitted to the Financial Investigation Unit (FIU) for failure topay confirmed debt over EUR 50,000. The data will include the number of cases and theaggregated amount concerned and a breakdown by time in arrears (starting by April 2014,continuous, monthly).12. Information about the number of anti-money laundering on-site inspections by the Bank ofGreece (continuous, monthly).
Memorandum of Understanding on Specific Economic Policy ConditionalityTo reinforce fight against VAT fraud:13. The Authorities perform a quantitative analysis of VAT fraud using data-mining toolsdrawing on international technical assistance to identify fraud patterns across economicsectors (June 2014).2.3.3. Revenue and debt collectionTo reinforce the tax and related debt collection, the Secretariat General for Public Revenues:1. Implements, with support from technical assistance, a comprehensive evaluation of businessprocesses in selected local-tax offices, geared towards reengineering of these processes:i. The evaluation of business processes starts with a first field visit (April 2014).ii. The evaluation of business processes is completed (June 2014).To improve the legal framework:2. Evaluate the implementation of the rules for writing off of debt to identify possibleimprovement (July 2014).3. Proceed to a follow up evaluation of the rules for writing off of debt, proposing furthersimplification if needed (October 2014).To secure a swift and efficient tax collection, the Authorities:4. Draft an Action plan to further automate the tax debt collection functions (April 2014).5. Begin implementing the Action plan to further automate the tax debt collection functions(May 2014).6. Implement automated daily payment processing and off-setting by (June 2014).7. Operate E-garnishment through a centralized batch procedure by (June 2014).8. Work out an implementation plan of an end-to-end debt management system (April 2014).9. Roll out the end-to-end debt management system (September 2014).10. Design a new work flow management system for all debt collection offices by (September2014).To preserve appropriate incentives towards a sound payment culture, the Authorities:11. Commit not to adopt new tax amnesties, or extend existing amnesties for the collection oftaxes and social contributions during the years covered by the economic adjustmentprogramme (continuous).12. Publish the schedule for the following year for filing and payment of all taxes and levies forthe State government (continuous, every December).13. Abstain from extending deadlines for the filing and payment of taxes:i. For the filling, abstain from extending deadlines unless in extraordinary orexceptional circumstances beyond the control of the authorities (“force majeure”)(continuous);ii. For the payment of taxes abstain from extending deadlines except in rare cases andafter assessing the fiscal implications, in particular the impact on the achievement ofthe fiscal targets (continuous).14. Commit to enhance enforced collection measures (continuous).15. Abstain from relaxing the 2013 instalment schemes (continuous).16. Take immediate action aiming at securing collection against tax debtors dropping out ofinstalment schemes (continuous).163
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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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