The TA will (i) develop and install a web-based automated RAMIS; (ii) deliver training programs for tax officials and a public awareness program for taxpayers; and (iii) conduct a study on revenue policies and the regulatory framework for expanding the revenue base and streamlining revenue administration.
|Project Name||Developing the Revenue Administration Management Information System|
|Project Type / Modality of Assistance||Technical Assistance
|Source of Funding / Amount||
|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|
|Description||The TA will (i) develop and install a web-based automated RAMIS; (ii) deliver training programs for tax officials and a public awareness program for taxpayers; and (iii) conduct a study on revenue policies and the regulatory framework for expanding the revenue base and streamlining revenue administration.|
|Project Rationale and Linkage to Country/Regional Strategy||Given the country's narrow tax base, small domestic financial market, and rising public debt, the pressure on the government to tackle the deficit is mounting. This TA buids on the qoek of the tax component of the ERP TA grant. The ERP TA grant sought to strengthen the administration of taxes and provide capacity development to improve reform strategies, assist in organizational restructuring, and develop operations manuals for MIRA.|
|Impact||Enhanced fiscal space for the government to implement its National Development Plan|
|Description of Outcome||Greater tax compliance and efficient tax administration|
|Progress Toward Outcome|
|Description of Project Outputs||
1. Establishment and activation of RAMIS
2. Enhanced training programs on RAMIS and public awareness program
3. Newly developed revenue policies and regulatory framework
4. Project implemented on time and within budget
|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
Summary of Environmental and Social Aspects
|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
|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 ADB Officer||Akin, Cigdem|
|Responsible ADB Department||South Asia Department|
|Responsible ADB Division||Public Management, Financial Sector and Trade Division, SARD|
Ministry of Finance and Treasury
Republic of the Maldives
|Concept Clearance||29 Apr 2010|
|Fact Finding||11 Jul 2011 to 19 Jul 2011|
|Approval||05 Dec 2011|
|Last Review Mission||-|
|PDS Creation Date||18 Nov 2010|
|Last PDS Update||29 Sep 2014|
|Approval||Signing Date||Effectivity Date||Closing|
|05 Dec 2011||19 Jan 2012||19 Jan 2012||31 Mar 2014||30 Sep 2014||-|
|Financing Plan/TA Utilization||Cumulative Disbursements|
|725,000.00||0.00||0.00||0.00||0.00||0.00||725,000.00||05 Dec 2011||724,362.89|
Project Data Sheets (PDS) contain summary information on the project or program. Because the PDS is a work in progress, some information may not be included in its initial version but will be added as it becomes available. Information about proposed projects is tentative and indicative.
The Public Communications Policy (PCP) recognizes that transparency and accountability are essential to development effectiveness. It establishes the disclosure requirements for documents and information ADB produces or requires to be produced.
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|Title||Document Type||Document Date|
|Developing the Revenue Administration Management Information System: Technical Assistance Completion Report||TA Completion Reports||Jul 2015|
|Developing the Revenue Administration Management Information System - Tax and Revenue Management SAP for Maldives Inland Revenue Authority Phase II: Consultant's Report||Consultants' Reports||Sep 2014|
|Developing the Revenue Administration Management Information System - Tax Policy and Administration Expert: Consultant's Report||Consultants' Reports||Sep 2014|
|Developing the Revenue Administration Management Information System||Technical Assistance Reports||Dec 2011|
Safeguard Documents See also: Safeguards
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Evaluation Documents See also: Independent Evaluation
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