Workshop on Tax-Customs Interaction Beirut, Lebanon August 26-28, 2014 INTRODUCTION Overview and Purpose

Background The following extracts are taken from METAC reports for 2013/14:  The Customs Authority has a key role to play in any integrated approach to tackling VAT refund fraud.  At senior levels both departments clearly enjoy good relations and a willingness to cooperate. ….. It would, however, be beneficial for the Tax Authority to share with Customs at an operational level their responsibilities and objectives in relation to refund fraud.

Background  ….. there is no systematic communication of fraud information between the two departments, despite the likelihood that a fraud on one will be mirrored by a fraud on the other.  It [the Customs Committee] has, however, largely failed to agree what risk parameters Customs should employ on the Tax Authority’s (VAT) behalf in terms of export checks.

Background  The mission observed that the collective leadership team of the Tax Authority has a strong focus on each separate functional area within the Authority; however it found little evidence of any higher understanding of the overall impact of taxpayer compliance levels on tax revenue performance.

Purpose and Objectives Purpose To explore the benefits and potential for greater interaction between Tax and Customs Objectives  To identify opportunities and obstacles at the regional and national levels  To establish a learning community for the continued exchange of ideas and information

Workshop Structure The three days will address three broad sets of issues: Day 1:Institutional and Legal Day 2:Systems Day 3:Operational and Managerial

Thank You Middle East Regional Technical Assistance Center International Monetary Fund Charles Jenkins Revenue Administration Advisor Tel: Ext. 294 Mobile: Website: