1 / 22

Revenue E-services

Revenue E-services. Bernd Friedrich Consultant @ Human FIT. Criteria for successful E-government Projects. Value to citizens of the E-government project Improvement in tax administration efficiency Probability of project delivery within 18—24 months. Guatemala.

kamal
Télécharger la présentation

Revenue E-services

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Revenue E-services Bernd Friedrich Consultant @ HumanFIT

  2. Criteria for successfulE-government Projects • Value to citizens of the E-government project • Improvement in tax administration efficiency • Probability of project delivery within 18—24 months.

  3. Guatemala • Online tax filing and payment system since August 2001– BancaSAT • In December 2002, BancaSAT accounted for 84% of the tax revenues of the country • Significant reduction of the tax admministrations‘s transaction costs and improved service delivery • Involvement of the private sector in the initiative was key for the success and sustainability of the project.

  4. GuatemalaNew Approach • Tax returns are filed and payments are made through taxpayers‘ online banking web sites • Taxpayer selects the form appropriate for the tax to be paid and completes the form online • Bank immediately debits the taxpayers bank account • Taxpayer immediately receives confirmation that the transaction was completed successfully • Accountants can file on behalf on their clients after authorisation • Bank deployed conputers in their branches to allow individuals to file and pay online.

  5. GuatemalaImplementation Challenges • The commitment of all stakeholders, especially the tax administration management, commercial banks and taxpayers helped overcome all challenges • Stakeholders were consequently involved throughout the project • Approval of the new legal framwork for electronic filing needed to be obtained.

  6. GuatemalaBenefits and Costs • Value to citizens and businesses: • File and pay anytime, anywhere • Reduced transaction costs for businesses • Improvements in agency efficiency • Procedures in the revenue administration were streamlined • Spillover effects into other areas such as audit function or customs • Quick project delivery • Costs: USD 220

  7. GuatemalaLessons learned • Keep it well defined and focussed • Define a narrow and realistic scope • Build in quick wins to achieve stakeholders buy-in  deliver in stages if possible • Establish adequate legal framework • Prioritise quality of service • Partner with the private sector.

  8. Mauritius • Contributions Network Project (CNP) connects allmost all employers to all government tax department via a single point of contact • Return are filed, confirmation is done by the respective departments • Payments are made electronically through direct debit arrangement.

  9. MauritiusNew Approach • Employers can send a single electronic return for PAYE and VAT and make a single payment for both at the same time • Large employers can layer a front-end EDI software upon their own application software used for return preparation • CPN automatically generates an instruction to the employer‘s bank to effect a funds transfer to the government‘s accounts.

  10. MauritiusImplementation Challenges • Due to the complexity of the project, staged delivery of functions • Main challenge was the government‘s commitment to better services • Stakeholder participation • Changes to legislation • Design and development of the EDI interface.

  11. MauritiusBenefits and Costs • Front end software has extensive validation rules • Electronically submitted returns include a breakdown of PAYE by employee • Government staff for data entry can be re-deployed to more productive tasks • Improved clash flow for clients • Employers pay a connection fee of USD 70 per user and USD 1200 per connection.

  12. MauritiusLessons learned • Creation of a shared vision is indispensable to secure the full participation of all parties • Initial roll out was made for only 30 employers to minimise the risks • Operation and maintenance of the VAN is outsourced.

  13. Chile • Chile‘s Internal Taxation Service online system has won the Chilenean „Technology Innovation Award“ and an award for the best institution‘s web site from newspaper readers • After filing their return online, taxpayers receive an assessment within 12 hours.

  14. ChileNew Approach Staged delivery using Oracle‘s internet technology: • 1st phase: online information • 2nd phase: interactivity • 3rd phase: electronic filing.

  15. ChileImplementation Challenges • Biggest challenge was the creation of the technological platform that would streamline the tax-filing and information process while maintaining absolute stability • Security • Expansion of the system to meet project growth.

  16. ChileBenefits and Costs • Online taxpayers appraise the system as easier, faster, and more accurate than traditional paper-based services • Cost of collection has decreased while accuracy has increased • Human resources have been released from repetitive tasks to more investigative tasks such as reducing tax evasion and enforcement • Taxpayers got an extra 10 days to declare their taxes using the online system • Funds for refunds are released approx. One month earlier than paper-based claims.

  17. ChileLessons learned • The popularity of the new service was a catalyst for changes a number of areas.

  18. G2B / G2C Information Services • Right and duties of taxpayers: • Registration • Assessment • Payments • Service portfolio of the DSF • Contact information • Grievance procedures • List of delinquent taxpayers • Downloads.

  19. G2B / G2C Applications Taxpayer registration: • Inputs / taxpayer: • Registration information • Company registration • Electronic signature • Back-end processing: • Duplication verification • Company registration verification • Outputs / tax administration: • Submission report • Registration confirmation email • Registration certificate (e.g. PDF file).

  20. G2B / G2C Applications Return filing (e.g. income tax) • Inputs / taxpayer: • Return & annexes information • Tax credits information • Electronic signature • Front-end processing: • Calculation of tax payable • Back-end processing: • Verification procedures • Dues settlement verification • Outputs / tax administration: • Submission report • Confirmation email.

  21. G2B / G2C Applications Charge / penalty order • Input / tax administration: • Charge / penalty information • Output / tax administration: • Charge / penalty order is send by email as an attachment • Processing: • If not confirmed by taxpayer within specified time frame, resend by postal service.

  22. Revenue E-services Bernd Friedrich Bernd.Friedrich@HumanFIT.biz

More Related