Title: Development of Tax Administration Procedures
and Forms, Internal Instruction Manuals, Technical Specifications for
the New Tax Computer System (NTS) and Support for the Transfer of Sales
Tax Administration, etc.
Client: Capacity Building for Economic Management
Project
Country: Gambia
Year: February 2004 - 2005
Financing: World Bank
Description of the project and services rendered
The objective is to assist the Central Revenue Department (CRD) in implementing the proposed new tax law, making the transition to a functionally based organization which includes sales tax administration, writing the technical specifications & software programs, testing the programs, installing the software and hardware for NTS, and training staff in its use.
P.A. Services Conseils Inc. will develop all necessary operational procedures & forms, write the internal instructions to implement those procedures, & the technical specifications & software for NTS. P.A. Services Conseils Inc. will assist in: updating & completing the taxpayer registers; transferring administration of sales tax from CED to CRD; & creating the LTU & BTO.
- Procedures & forms to develop and instructions to write concerning: Registering all taxpayers & maintaining an accurate up to date taxpayer register including implementation of a unique new Taxpayer Identification Number (TIN); Processing tax payments; Processing tax returns; Assessing & re-assessing taxpayers; Maintaining taxpayer statements of account, imposing penalties & interest for late & non-payment, & collection enforcement of debt; Identifying non-filers and unregistered taxpayers; Developing audit plans & auditing taxpayers; Imposition of penalties for contravention of the law; Processing objections to tax assessments & penalties.
- NTS: Develop Technical Specifications, Write Software Programs, Install, Implement the NTS & train staff.
- Assist in: 1) Reviewing current taxpayer registers & assisting in developing a master taxpayer register, of all taxpayers as in interim measure prior to the implementation of a unique new TIN as part of NTS implementation. This includes developing & maintaining the interim master register in a simple automated format. 2) Based on the proposed organizational structure (NOS) and job descriptions for the LTU & BTO, assisting officials in: re-organizing the current workflows & determining staff deployed; physically re-organizing the workspace to better accommodate the NOS & workflows; & developing materials to train staff.
