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MODEL TAX OFFICE TOOL KIT OF MATERIALS. PITAA Framework of Operation Objective To promote closer cooperation and coordination of information sharing in.

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Presentation on theme: "MODEL TAX OFFICE TOOL KIT OF MATERIALS. PITAA Framework of Operation Objective To promote closer cooperation and coordination of information sharing in."— Presentation transcript:

1 MODEL TAX OFFICE TOOL KIT OF MATERIALS

2 PITAA Framework of Operation Objective To promote closer cooperation and coordination of information sharing in tax administration and policy formulation in pacific countries. Help promote international standards and best tax administration practices Encourage taxation institutions to design and adopt strategies to modernize and enhance their effectiveness and efficiency Purpose The purpose of this paper is to present to PITAA a Tool Kit of Materials developed for each of the components of the Model Tax Office using the Baseline Assessment Framework earlier formulated by PFTAC Revenue Advisor, Ms. Margaret Cotton.

3 Background In the 7 th Annual PITAA Heads Meeting, the PITAA Model Tax Office Framework and its core components was tabled and expounded by PFTAC. PITAA endorsed the continuation of this key initiative. To that purpose I was attached with PFTAC for the past two and a half months. Objectives To work with the PFTAC Revenue Advisor to identify and develop a tool kit of materials for each of the components of the model tax office. Arrange for the PITAA website to be updated with links to the tool kit of materials or, where such materials are confidential, links to the source country that may make the material available on request

4 Core Components Countries (that have the key elements present in their tax administrations) Contact Person and /or websites 1.Legislation Framework Key Elements NP tax/business IT Gross revenue tax Presumptive tax Personal IT VAT Tax/ rev. admin tax DTAs TIEA Exemptions / tax holidays/ incentives Commissioner discretion to waive / reduce tax payable Other legislation NZ; Australia; Tonga; Cook Is; Fiji(will be completed soon) /latest/DLM html contact persons: Kesaia Koro; Laisiana Tugaga; MODEL TAX OFFICE TOOL KIT OF MATERIALS

5 1.Administration Framework Key Elements Income tax- self assmt. VAT- self assmt. Taxpayer-demand for info.Demand notice to provide info. Rights to enter a tp premises to take books & doc, lists of offences & penalties for taxpayers who do not meet their obligation legislation - outline tp rights enforcement of these penalties legislation allow commissioner to delegation of responsibilities to staffs Sharing of info. with 3 rd parties. Customs, police, statistics, social security, treasury, other Australia; Cook Is. Tonga; Tuvalu; 4 Itemid=3 contact person: Forms - Public rulings - Guide to Tongan Income Tax – PAYE worksheet -

6 1.Governance and Accountabilities. Key Elements Performance standard cover – volume, timeliness, quality Report to govt. on achievement of performance standard. Prepare & publish annual report Have a code of conduct Staff signs the code of conduct Strictly enforce the code of conduct Tonga; PNG; Solomon Is. Not on website yet 1.Corporate Strategies Key Elements Have a corporate strategy Business plan Vision statement Mission statement Compliance improvement strategy HR strategy IT strategy Fiji; PNG; Tonga; Solomon Is. Contact persons; Kesaia Koro; Laisiana Tugaga; Contact persons; Lepaola Vaea ; ; Michael OShannassy ; ; Teisa Pohiva ;

7 1.Support Processes Key Elements Tax policy Technical & legal advise Communications Internal audit Finance department Design & planning Information technology Human resources/ personnel Business/ corporate services These services are not provided in- house but is accessible in wider govt. Fiji; PNG; Tonga 1.Core Processes Key Elements. Taxpayer registration Data processing (entering data from returns) Returns collection Cashier Payment/debt collection Taxpayer audit/ investigation Objections processes Assessment Taxpayer services - phone counter visit Rulings, brochure, publication 1.Operating Model Key Elements Teams based on tax type Functional teams – audit, debts, services etc. Taxpayer segment (S,M & L tp) Mix of function and segment Fiji; PNG; Tonga; Kiribati Contact persons; Kesaia Koro; Laisiana Tugaga; Public consultation -

8 1.Automation Key Elements Taxpayer registration Payment collection Return collection Correspondence Case collection Risk identification Objections & appeals Case management Assessment Branch office automated Data back up Disaster recovery plan Up to date website Electronic tax payments In house IT support IT support from govt. Fiji; PNG Contact persons; Kesaia Koro Laisiana Tugaga 1.Human Resources Key Elements HR policies on: Recruitment Retention Succession planning Pay rates/ remuneration Performance review Job descriptions Technical competencies & best suited criteria Performance reviews Disciplinary processes Regular training program Training needs analysis process Autonomy to hire staff Fiji; PNG; Cook Is.; Solomon Contact persons; Kesaia Koro; Laisiana Tugaga Contact persons Somashini Blake; ; Kevin Hosking;

9 Recommendation For the member countries yet to provide relevant links as part of PITAA Model Tax Office Tool Kit of Materials to do so. All member countries are urged to visit the PITAA website whereby access to the Tool Kit of Materials is available.


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