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INTEGRITY IN THE TAX ADMINISTRATION

INTEGRITY IN THE TAX ADMINISTRATION . Presentation Outline. External Environment Government Structure IRAS Structure Specific Measures Summary. External Environment. Political : Zero-tolerance towards corruption

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INTEGRITY IN THE TAX ADMINISTRATION

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  1. INTEGRITY IN THE TAX ADMINISTRATION

  2. Presentation Outline • External Environment • Government Structure • IRAS Structure • Specific Measures • Summary

  3. External Environment • Political : Zero-tolerance towards corruption • Social : Frown upon bribery, populace expects civil service to be efficient & clean • Economic : low tax rates, high tax compliance

  4. Government Structure • Government Clean & Competitive Wage Policy • Government Instruction Manual [IM] Guidelines • Issued by the Ministry of Finance • Government Policies & Instructions • Apply to all government, organs of state/departments & statutory board including IRAS

  5. Goverment Structure • Extract on IM Guidelines • “Every officer must conduct himself in a manner which upholds the integrity of the public service and public confidence in it. He must not act in such a way that it gives rise to public perception that he has obtained special advantage through his official position or connections, regardless of whether the special advantage was solicited by him or otherwise. He has a duty to exercise care to preserve his ability to be fair and impartial. He should avoid becoming beholden to any party, because of past favours or special concessionary treatment.”

  6. IRAS Structure • IRAS Code of Conduct • Annual Financial Indebtedness declaration • Gifts • Declined, retained by IRAS, donated or sold back to recipient • Special discounts/offers • Cannot be exclusive for IRAS staff only • Secrecy Provisions & Disciplinary Powers to deal with staff breaches

  7. IRAS Structure • IRAS Core Values • Fairness : Treat everyone in the same circumstances equally • Integrity : Do what is right without fear or favour in all circumstances • Professionalism : Have the competence and take pride in doing our work in the most efficient and effective way

  8. IRAS Structure • IRAS Core Values • Teamwork : Help one another and work together with mutual trust and respect • Responsiveness : Anticipate and promptly meet changing needs • Innovation : Continuously seek new ways to do our work better

  9. IRAS Structure • Exploitation of Technology • to handle and clear volumes expeditiously • to get third party information • to eliminate/reduce human intervention/contacts

  10. Specific Measures • Separate groups dealing with assessment and collection/refund • Audit Staff – guidelines on penalties, field visits • Independent internal auditors within IRAS • System audit trails

  11. Specific Measures • Competitive Salary • Rule reviews • Transparency on procedures/rules • Standardisation & Streamlining of Procedures

  12. Summary • Conducive External Environment • Top-Down is essential • Alignment of Processes

  13. THANK YOU

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