Summary of short-term TA weeks by wbr Country for the period

17 List of Appendices Appendix I – Chart - TA Weeks Overview Appendix II - Table - Estimated Dollars by Country Appendix III - Table - Estimated TA Weeks by Country Appendix IV - Table – Seminars and Estimated Costs Appendix V - Table – Country TA allocation and cost estimate Appendix VI - Table – Attachments by Country 18 Appendix I – Chart - TA Weeks Overview Focused Assessment of CARTAC’s VAT Programme Summary of TA weeks by Country for the period January 2005 to October 2008 Turks & Caicos Trinidad & Tobago Suriname St. Vincent St. Lucia St Kitts & Nevis Montserrat Jamaica Haiti Guyana Grenada Dominican Republic Dominica British Virgin Islands Belize Barbados Bahamas Antigua and Barbuda 0 50 100 150 200 Pre-VAT Post VAT Other 19 Appendix II - Table - Estimated Dollars by Country Focused Assessment of CARTAC’s VAT Programme Summary Comparative Estimates 1 of Money expended on TA by Country January 2005 to October 2008 $ Expended Pre-VAT 952700 422000 603643 533800 36000 291000 336000 618000 3,793143 48% $ Expended Post VAT 145000 470000 412500 306000 1,333,500 18% 66% 34% Countries Antigua and Barbuda Bahamas Barbados Belize British Virgin Islands Dominica Dominican Republic Grenada Guyana Haiti Jamaica Montserrat St Kitts & Nevis St. Lucia St. Vincent Suriname Trinidad & Tobago Turks & Caicos $ Expended Other 464680 282000 138000 241000 48000 180000 156000 156000 354000 72000 48000 72000 318000 168000 2,697680 34% Total 1,562,380 282,000 1,030,000 241,000 1,064,143 180,000 689,800 36,000 156,000 354,000 72,000 339,000 408000 1,242,000 0 168,000 7,824,323 100% VAT Related $ Other $ 1 This is a comapratison of money expended using average costs per week for Regional Experts and from the Panel of Experts and may differ from actual as a standard cost was used for the entire period. 20 Appendix III - Table - Estimated TA Weeks by Country Focused Assessment of CARTAC’s VAT Programme Short-term 2 TA weeks by Country from January 2005 to October 2008 Countries Antigua and Barbuda Bahamas Barbados Belize British Virgin Islands Dominica Dominican Republic Grenada Guyana Haiti Jamaica Montserrat St Kitts & Nevis St. Lucia St. Vincent Suriname Trinidad & Tobago Turks & Caicos Pre-VAT 81.6 36 74.5 44.9 3 24.5 28 51.5 344 49% Post VAT 12.5 39.5 35 25.5 112.5 18% 63% 37% 100% Other 86 23.5 11.5 20.5 4 15 13 13 29.5 6 4 6 26.5 14 272.5 33% Total 180.1 23.5 87 20.5 113.5 15 57.9 3 13 29.5 6 28.5 34 103.5 14 729 100% VAT Related TA Other Total 2 Time expended includes time by peripatetic advisor time 21 Appendix IV - Table – Seminars and Estimated Costs Cost ** ** ** 72,258*** 280,000**** Regional Seminars* OECS regional Customs support VAT systems workshop SIGTAS Administrator conference Revenue Authorities Top 10 Non-compliance topics Payroll Audit Regional IT workshop Date Jan-05 Apr-06 Aug-06 Dec-06 Aug-07 Sep-07 May-08 * Reviewed reports indicate the above seminars were "Regional" however some events may have been country specific with seats provided to other countries to attend. ** Costs are difficult to determine as costs are not necessarily aggregated in this manner while the name of the instructor / facilitator is necessary to determine their cost. In addition the cost may be accounted for by a specific donor. *** this cost excludes the presenter / facilitator **** Some countries have not submitted claims for reimburment. 22 Appendix V - Table – Country TA allocation and cost estimate CARTAC Tax and Custom Program January 2005 - December 2008 Expert TA Topic Pre-VAT PostVAT Other TA Duration TA Cost Country Antigua and Barbuda x x x x x x x x x x x x x x x x x x x Change Mgmt Train Trainers VAT Sensitivity VAT Basic Training Assist VAT Quest & White paper VAT for Cabinet Assist PAYE Audit Basic VAT Course VAT sensitivity Customs assessment VAT Law Drafting Customs renewal Income Tax law review Migration to ASYCUDA PIT, Excise, ABST info & drafting Customs reform plan SIGTAS for PIT ABST & PITassistance Customs reform Plan 1 1 2 1 2 1 2 1.5 1 1 1 4 1 1 1 3 2 7 6 12000 12000 24000 7000 24000 12000 14000 18000 12000 12000 12000 48000 12000 7000 12000 36000 14000 84000 72000 Cntr for Mgmt Dev Cntr for Mgmt Dev Hutton Dowe van der Heeden van der Heeden Regional expert Murphy/Dowe Hutton Reid IMF Legal Reid IMF Legal Zachariah Miller Reid Regional Fisher Reid 23 ASYCUDA to accept ABST ABST assistance ABST tax arrears Registration base Audit training ABST Taxpayer Advisory Customs imports Tax Base ABST ABST ABST ABST VAT training ABST & Customs ABST ABST ABST ABST ABST staffing, forms, guides Administration Collections Administration Collections collections Excise forms, manuals, guides Advisory registraion ABSt preparation Advisory registraion Customs prep - export processing return processing Customs rediness, advisory x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x 3 2 2 1 2 1 2 0.3 1 2 1 2 1 1 0.5 1 1 2 1 2 1 1 1 2 1 2.5 2 0.3 2 4 3 3 36000 24000 24000 7000 24000 12000 24000 2100 12000 24000 12000 24000 12000 7000 6000 12000 12000 24000 12000 24000 12000 12000 12000 24000 12000 30000 24000 3600 24000 48000 36000 36000 Desiree Fisher Reid Zachariah Byam Fisher Norris Miller Zachariah Hutton Fisher Fisher Fisher Adams Dowe Magloire Fisher Adams Fisher Adams Fisher Adams/Dawe Mihaly Adams/Fisher Mihaly Laurencin Gerry Fisher Adams/Fisher Fisher Reid Murphy Fisher 24 x x x x x x x x x x x x x x x x x x x x x VAT training VAT admin Customs VAT imlpementation Unprocessed warrents VAT admin Export processin VAT admin Collections Revenue sharing agreements Customs implementation issues 3 month review Revenue Analysis Audit program Taxpayer services Implementation issues SIGTAS reports Revenue performance PIT review PIT current ABST & PIT Revenue performance VAT Assurance 1 1 1 1 1 1 0.5 2 1 1 1 1.5 1 2 0.5 1 1.5 3 0.5 1.5 1 116.1 7000 12000 7000 12000 12000 12000 6000 24000 12000 12000 12000 18000 12000 24000 6000 7000 18000 36000 6000 18000 12000 1336700 Dowe Adams Zachariah Reid Fisher Magloire Adams Mihaly CARTAC/FAD Fisher CARTAC Hutton Fisher Plouffe/Adams Dawe/Adams Woodman Hutton Adams/Wyllis/Murphy Adams Hutton HMRC Bahamas Barbados Revenue Authority Customs post-release audit Income Tax legal review Customs post release audit II Post release audit Income Tax - legal Revenue Authorities x x x x x x x 0.5 4 2 4 2 1 2 6000 48000 24000 48000 24000 12000 24000 Poulen Gillian Easson Gillian Gillian Easson Howard/Dawe/ 25 Keene/Terkper Mihaly Schmidt Tait Forest Schmidt Collection diagnostic Audit Draft Customs Bill Draft Customs Bill Audit x x x x x 2 2 0.5 0.5 3 23.5 24000 24000 6000 6000 36000 282000 Belize DoSantos Hutton Hutton DoSantos Cntr for Mgmt Dev Miller Dawe / Terkper Fisher Fisher Fisher Fisher Zachariah Fisher Barrows Miller Fisher Barrows Zachariah Fisher Barrows Mihaly Hutton Adams Woodman x VAT Intro Plan GST revenue est GST Questionnaire VAT Basics Train the Trainers Draft GST Law VAT Implementation Plan review SIGTAS GST assist GST assist Education & registration ASYCUDA modification manuals Publicity Advisory visits Returns processing Taxpayer publicity GST & IT Compliance issues VAT training Tax collection GST revenue est Compliance issues SIGTAS x x x x x x x x x x x x x x x x x x x x x x x 1 2 0.5 0.5 1 1 2 2 2 1 2 1 1 2 2 2 2 1 1 2 1 1 1 3 12000 24000 6000 6000 12000 12000 24000 24000 24000 12000 24000 7000 12000 24000 24000 24000 24000 7000 12000 24000 12000 12000 12000 21000 26 x x x x x x x x x x x x x x x x x x x x x x x x x x 4 2 2 1 2 4 2 1 2 87 x x 2 3 Compliance issues Revenue Authority SIGTAS review VAT refunds Compliance issues Full Assessment Revenue Review Compliance issues SIGTAS reports Progress review Collection enforcement Audit Compliance issues Compliance issues Audit Audit Post Vat Taxpayer services GST review Corp Strategic Plan Corp Strategic Plan IT Accounting Corp Strategic Plan Audit Planning Corp Strategic Plan VAT Assurance Corp Strategic Plan 1 1.5 4 1 8 1 1 1 1 2 2 1 1 2 2 1 1.5 12000 18000 48000 12000 96000 12000 12000 7000 12000 24000 24000 12000 12000 24000 24000 12000 18000 48000 24000 24000 12000 24000 48000 24000 28000 24000 1030000 24000 36000 Fisher Kidd Thompson/Menhard Fisher CARTAC /FAD Hutton Fisher Woodman Dawe Mihaly Schmidt Fisher Fisher Schmidt Schmidt Fisher Plouffe Dawe/Adams/Dowe/Gar lick Howard/ Ritcey Kidd/Howard Asselstine Kidd Thompson /Webster Kidd HMRC Kidd British Virgin Islands Payroll diagnostic Payroll training Ritcey / Macloed Ritcey / Macloed 27 Payroll assessment Collection Collection findings Corp Strategic Plan Payroll Audit Payroll Audit Corp Strategic Plan x x x x x x x 0.5 4 1 2 4 2 2 20.5 6000 48000 7000 24000 48000 24000 24000 241000 CARTAC / Reg Expert Mihaly/ Collins Dowe Howard/ Adams MacLeod / Wyllis MacLeod / Wyllis Adams Dominica x x x x x x x x x x x x x x x x x x x x x x x IMF Legal Reid Desiree IMF Legal Dawe / Terkper Norris Miller Norris Miller Gerry Reid Miller Gerry Zachariah Smith Thompson/Menhard Hutton Schmidt Adams Kidd Adams Kidd Schmidt Adams Hutton VAT Leg IRD Strengthening Migration to ASYCUDA Tech drafting & trainig Implementation plan review Audit training Advisory training Excise prep for VAT Budget VAT prep VAT law final Excise self-assessment ASYCUDA for VAT VAT Admin SIGTAS & VAT refund system Revenue Analysis advanced audit post implementation plan Revenue Authority Compliance rates Org structure Audit training Compliance issues VAT revenue 0.5 2 2 2 2 1 2 3 2 2 4 3 2 6 1 2 1 2 1 1.5 2 1 1 6000 24000 24000 24000 24000 7000 14000 36000 24000 24000 48000 21000 24000 72000 12000 24000 12000 24000 12000 18000 24000 12000 12000 28 Audit training Excise Full Assessment Legal followup VAT Audit training Taxpayer services Excise followup Collection Diagnostic Collection report presentation IT Accounting VAT Assurance Revenue performance Audit Planning x x x x x x x x x x x x x 1 1 10 1 2 1.5 1 2 0.5 1 1 1.5 4 73.5 12000 12000 120000 12000 24000 10500 12000 24000 6000 12000 12000 18000 48000 844500 Schmidt Gerry CARTAC /FAD Miller Schmidt Plouffe Gerry Mihaly Dowe Asselstine Yeo Hutton Thompson /Webster Dominican Republic Restructuring Administration Reform plan Audit Audit Audit Audit x x x x x x 3 6 0.5 1.5 2 2 15 x x x x x x x 1 2 0.3 2 1 7 1 36000 72000 6000 18000 24000 24000 180000 12000 24000 3600 24000 12000 84000 12000 Rodrigues FAD Trujillo Trujillo Trujillo Trujillo Grenada Dawe Reid Dawe Hutton Hutton CARTAC / FAD Fisher VAT info registration info base Implementation plan VAT sensitivity Excise study Assessment VAT registration 29 x x x x x x x x x x x x x x x x x x x x x x x x x x x x Implementation plan Implementation Implementation plan Train the Trainer Administrative Issue VAT data capture Communication Strat Project Mgmt Excise Leg Project Mgmt Plan Update Leadership Course VAT registration VAT plan update VAT status review Customs VAT plan VAT IT issue Best practices in collections Strategic Plan VAT progress review Customs Strategic Plan Present Strategic Plan Taxpayer Service diagnostic Customs Modernisation Corp Strategic Plan VAT preparations Customs Modernisation Corp Strategic Plan 1 1 1 1 1 1 3 1 3 2 0.5 2.6 1 1 1 1 1 2 2.5 0.5 3 1 1.5 2 2 1 2 3 57.9 12000 12000 12000 12000 12000 12000 36000 12000 36000 24000 6000 31200 12000 12000 12000 12000 7000 24000 30000 6000 36000 12000 18000 24000 24000 12000 24000 36000 689800 Adams Adams Fisher Danis Adams Magloire Foers Adams Miller CARIMEC Fisher CARIMEC Fisher Fisher CARTAC Fisher Zachariah Mihaly Tait Adams Tait Dawe/Dowe Plouffe Tait Howard /Scott Dowe / Dawe Tait Scott Guyana 30 VAT reg drafting Management Skills VAT Basics Presumptive Income Tax x x x x 0.5 1 0.5 1 3 x x x 8 2 3 13 Org Structure Collection & enforcement Reform Plan staff selection process Custom passenger ops Collections IT system Audit Audit Plan Audit Audit IT Accounting FAD revenue assessment x x x x x x x x x x x x x 3 2 1.5 2 2 1 1 29.5 x x x x x 3 1 0.5 1 0.5 1 3 8 1 2 2 6000 12000 6000 12000 36000 96000 24000 36000 156000 12000 36000 96000 12000 24000 24000 36000 24000 18000 24000 24000 12000 12000 354000 36000 12000 6000 12000 6000 IMF Leg dos Santos Lewis dos Santos Haiti Informal sector review & progress Dawe / FAD Tait CARTAC/Tait/Parent/F unke Assessment Customs Strategic Plan Jamaica Dawe Mihaly CARTAC/FAD Dawe Tait Mihaly Thompson / Menhard Schmidt Thompson Schmidt Schmidt Asselstine Dowe Montserrat Regional Dawe / Adams Dawe / Adams Plouffe/Peters Crawford Audit Training Audit review present assessment Taxpayer Service IRD Job Descriptions 31 6 Audit Training Collection training x x x x x x x x x x x x x x x x 1 3 2 2 1 1 1 0.5 2 1 2.5 1 2.5 1 1 28.5 x x x x x x x x x x 1 3 3 2 2 1 1 1 1 0.5 VAT for senior gov't VAT sensitivity Collection progress Excise Revenue Sharing Agreements VAT regs Revenue sharing models VAT rates registration base prepare for FAD / CARTAC mission FAD / CARTAC mission VAT implementation Taxpayer Service Diagnostic Project Management VAT implementation x 3 3 72000 21000 36000 12000 36000 24000 24000 12000 12000 12000 6000 24000 12000 30000 12000 30000 24000 12000 339000 12000 36000 36000 24000 24000 12000 12000 12000 12000 6000 St Kitts & Nevis Regional Mihaly/Laurencin Castillo/Adams/ Dawe/Dowe Hutton Mihaly Hutton Adams / Dawe Miller Varsona Hutton Fisher Fisher FAD / CARTAC Adams /Dowe Plouffe /Peters CARIMED Dowe St. Lucia dos Santos Holder Hutton Fisher Hutton Fisher CARTAC /FAD Adams CARIMEC Adams Best Practices VAT sensitivity VAT sensitivity VAT registration base Excise base prepare for FAD / CARTAC mission mission VAT issues Project Mgmt VAT progress review 32 x x x x x x x x x Collection diagnostic Registration database Taxpayer Service diagnostic Risk Assessment Registration database Risk Assessment Registration database VAT info Implementation Plan 2 8 1.5 2 1 2 1 0.5 0.5 34 24000 96000 18000 24000 12000 24000 12000 6000 6000 408000 Mihaly Hutton / Wyllis Plouffe Connolly Wyllis Connolly Wyllis Dawe / Crawford Crawford St. Vincent x x x x x x x x x x x x x x x x x x x x Basic VAT Intro VAT sensitivity VAT questionnaire assist VAT Law assist Migration to ASYCUDA Train the Trainers Legal drafting Implementation Plan VAT VAT registration Vat implementation Excise asseement VAT sensitivity VAT admin VAT admin VAT & Customs VAT training VAT lessons learned VAT plans Excise preparation 0.5 0.5 1 1 0.5 1 1 3 2 2 1 1 1 1 1 1 1 1 2 2.5 6000 6000 12000 12000 6000 12000 12000 36000 24000 24000 12000 12000 12000 12000 12000 12000 12000 12000 24000 30000 Regional dos Santos dos Santos IMF Leg Deseree Univ West Indies Miller Dawe / Terkper Fisher Reid Fisher Hutton Hutton Fisher Adams Magloire/DeCoteau Dowe Castillo/Dowe/Fisher/A dams Adams/Adams Gerry 33 x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x IT assessment Plan update Detailed Plan VAT advisory Legal drafting VAT oversight Activity plans & staff plans VAT oversight Communications Strategy VAT operational assist VAT oversight Excise forms Final Implement tasks Final Implement tasks Customs & VAT IT Excise Taxpayer Services VAT issues Compliance post implement issues data exchange issues with Customs Collections SIGTAS reports VAT progress IT issues Customs Modernization VAT performance VAT recommendations Customs Strategic Plan Excise followup VAT Audit VAT Audit 1 2.5 1 2 1 1 2 0.5 3 2 1 1 2 1 1 2 2 1 1 1 1 1 1 1 6 2 1.5 2 3 1 2 0.5 12000 30000 12000 24000 12000 12000 24000 6000 36000 24000 12000 12000 24000 12000 12000 24000 24000 12000 12000 12000 12000 12000 12000 12000 72000 24000 18000 24000 36000 12000 24000 6000 Zachariah Fisher Adams Norris Miller Miller Adams Fisher Adams Foers Fisher Adams Gerry Fisher Adams Zachariah Gerry Plouffe Adams Fisher CARTAC / FAD Fisher Mihaly Woodman Fisher Thompson / Menhard Reid Hutton Adams /Garlick Reid Gerry Hrvojic Adams 34 x x x x x x x x x x x x x x x x x Assist for FAD /CARTAC review Strategic Plan FAD / CARTAC review Audit Corp Strategic Plan Floor Plan IRD Modernization Risk profiling Excise performance Audit Risk profiling Update CSBP VAT Revenue Performance CSBP Risk profiling Customs modernisation IRD -CSBP 1 3 1.5 2 2 1 2 1.5 1 2 0.5 2 1.5 2 2 2 0.5 103.5 0 12000 36000 18000 24000 24000 12000 24000 18000 12000 24000 6000 24000 18000 24000 24000 24000 6000 1242000 0 0 Dowe Reid Dawe / Dowe Schmidt Howard /Ritcey Reid Reid Connolly Gerry Schmidt Connolly Reid Hutton Reid Connolly Reid Reid Suriname Tax & Customs Assessment Trinidad & Tobago full assessment Audit Audit Audit x x x x 8 2 2 2 14 CARTAC / FAD Schmidt Schmidt Schmidt Turks & Caicos 96000 24000 24000 24000 168000 35 Additional Peripatetic not included in above table Expert Task Murphy Assist with PIT intro Murphy PIT assist - phase II Reid Assist with VAT intro 11 months Jan -Dec 2005 5 months Jan-May 2006 Total TA 16 months Duration Country Antigua Total Cost $225,680 Dominica 6 months (1) Jan-Sept 2005 19 Sept - 28 Oct 2005 28 Nov - 16 Dec 2005 30 Jan - 17 Feb 2006 Total TA 10 months Total Cost $219,643 (1) estimated total TA as time was split into multiple 3 week trips during the period Jan 05 to Feb 06 36 Appendix VI - Table – Attachments by Country Attachments January 2005 to October 2008 Attachment Purpose Observe PAYE Observe Customs VAT & Excise SIGTAS VAT & Excise Mar-05 Aug-05 Destination St.Vincent Jamaica Barbados Barbados St.Vincent Jamaica Date Mar-05 Aug-05 Jun-05 Persons 2 1 4 2 1 3 Days Est. Cost 3 3000 3 1500 4 8000 4 4000 4 2000 4 6000 24500 4 4000 Country Antigua Barbados Training design & Execution Jamaica Jul-05 2 Belize VAT VAT VAT Barbados Jamaica Barbados Nov-05 Jan-00 Feb-07 3 3 4 4 4 4 6000 6000 8000 20000 Mar-06 Aug-08 2 3 5 3 5000 4500 9500 Barbados Bermuda Jun-06 Jun-05 3 2 5 4 7500 4000 Dominican Republic Intelligence Tax Admin Brazil Chile Dominica Audit & Compliance Taxation BVI 37 Observe VAT & Excise 8000 Jamaica Jun-05 4 4 Guyana Grenada VAT implementation VAT Dominica Jamaica May-06 Sep-06 3 4 5 5 7500 10000 17500 13500 5000 18500 St. Kitts Modern Audit Practices ASYCUDA implementation Jamaica St. Lucia Apr-05 Jul-06 3 2 9 5 St. Lucia St. Vincent VAT VAT VAT Sep-06 Barbados Jamaica St Lucia Dominica Aug-05 Oct-05 2 3 2 6 4 4 5 5 4000 6000 5000 15000 30000 Trinidad