Maldives: Developing the Revenue Administration Management Information System

Sovereign Project | 44414-012 Status: Closed


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Project Name Developing the Revenue Administration Management Information System
Project Number 44414-012
Country Maldives
Project Status Closed
Project Type / Modality of Assistance Technical Assistance
Source of Funding / Amount
TA 7946-MLD: Developing the Revenue Administration Management Information System
Technical Assistance Special Fund US$ 500,000.00
TA 7946-MLD: Developing the Revenue Administration Management Information System (Supplementary)
Technical Assistance Special Fund US$ 225,000.00
Strategic Agendas Inclusive economic growth
Drivers of Change Governance and capacity development
Sector / Subsector

Public sector management - Economic affairs management - Public administration - Public expenditure and fiscal management

Gender Equity and Mainstreaming No gender elements
Project Rationale and Linkage to Country/Regional Strategy

Project Outcome

Description of Outcome
Progress Toward Outcome
Implementation Progress
Description of Project Outputs
Status of Implementation Progress (Outputs, Activities, and Issues)

New taxes incorporated in the SAP TRM system, from loading of production data frm legacy system into production environment, transporting object to production, and achievement of go-live phase:

- General goods and services tax (Tourism related) August 2013

- Tourism land rent January 2014

- Agriculture lease rent January 2014

- Vehicle fee January 2014

- Company fee January 2014

-A structural and functional review of the Audit and Assessment Section, renamed to Audit and Investigations sections resulted in a move from teams specializing on a single revenue stream to multi-disciplinary teams

-Case management system developed

-A new Business Profit Tax audit manual delivered

-Completed workshops to train Audit and Investigations staff on tax audit techniques, implementing audit strategies for desk and field audits

-Completed trainings and public awareness programs

Geographical Location Maldives

Summary of Environmental and Social Aspects

Environmental Aspects
Involuntary Resettlement
Indigenous Peoples
Stakeholder Communication, Participation, and Consultation
During Project Design Consultation with he Government officials and Maldives National Chamber of Commercial and Industry.
During Project Implementation

Work by the three consultants provided under the TA, i.e. (i) tax audit and project management, (ii) tax information and communication technology, and (iii) tax policy and adminstration are currently ongoing.

Development of regulatory framework - TAX Administration Regulation and new Tax Administration Act drafted, regular seminars have been held

Goods and Services Tax (GST) implementation - addressed on a daily basis as issues ariese, SAP blueprint reviewed, user testing and pilot testing for tourism sector inetegration from initial GS systems have commenced

Business Profit Tax implementation - review of Coporate Profit Tax and Personal Income Tax have been undertaken with representations made to Parliamentary Economic Committee, BPT workshops/ training undertaken with MIRA staff, the judiciary and taxpayers, full BPT audit manual developed

Enhancement of trianing - preliminary discussions held wit Commisioner General on establishing a training institute, selection criteria for tax agents completed

Development of benchmark model tax treaty - first draft completed and presnted to MIRA Board of Directors

Business Opportunities

Consulting Services A consulting firm and 3 individual consultants will be recruited using a combination of quality cost based selection and individual selection methods.

Responsible Staff

Responsible ADB Officer Cigdem Akin
Responsible ADB Department South Asia Department
Responsible ADB Division Public Management, Financial Sector and Trade Division, SARD
Executing Agencies
Ministry of Finance and Treasury
Ameenee Magu
Republic of the Maldives


Concept Clearance 29 Apr 2010
Fact Finding 11 Jul 2011 to 19 Jul 2011
Approval -
Last Review Mission -
PDS Creation Date 18 Nov 2010
Last PDS Update 29 Sep 2014

TA 7946-MLD

Approval Signing Date Effectivity Date Closing
Original Revised Actual
05 Dec 2011 19 Jan 2012 19 Jan 2012 31 Mar 2014 30 Sep 2014 -
Financing Plan/TA Utilization Cumulative Disbursements
ADB Cofinancing Counterpart Total Date Amount
Gov Beneficiaries Project Sponsor Others
725,000.00 0.00 0.00 0.00 0.00 0.00 725,000.00 05 Dec 2011 724,362.89

Safeguard Documents See also: Safeguards

Safeguard documents provided at the time of project/facility approval may also be found in the list of linked documents provided with the Report and Recommendation of the President.

None currently available.

Evaluation Documents See also: Independent Evaluation

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Related Publications

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The Public Communications Policy (PCP) establishes the disclosure requirements for documents and information ADB produces or requires to be produced in its operations to facilitate stakeholder participation in ADB's decision-making. For more information, refer to the Safeguard Policy Statement, Operations Manual F1, and Operations Manual L3.

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