Frontiers of Tax Reform (Hoover Institution Press Publication)

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Design forms for vat administration. Design general audit policy for vat. Establish vat units in each regional, provincial, district, and area offices. February 1. Complete drafting of vat law and submit draft for government approval. Conduct first media campaign to inform the public about the main features of the vat including distribution of booklet prepared in Assess requirements for informational material, printing forms, etc. Draft basic regulations.

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Hold talks with banks if included in collection design regarding collection procedures. March 1. Submit final law and proposed regulations to parliament. Assess needs for and order office supplies and equipment for a simple example, rubber stamps. Design and print forms for staff use on educational and verification visits and for interoffice use. April 1. Design curriculum and manuals for the training of officials who will be receiving and processing vat returns and payments. Set up telephone information service, where the public and traders can get information about any issues related to vat.

Design and draft a staff manual on educational visits.


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Draft a vat guide for businesses for issue with registration certificates. Monitor progress, in the revenue department, in collection offices, and in the customs and excise departments, to identify bottlenecks. May 1. Hold discussions with trade and professional organizations about various issues regarding vat administration. Start discussions on and drafting of more detailed regulations for implementation of basic regulations. June 1. Publish the vat law and the basic regulations. Start large-scale publicity campaign for the vat , emphasizing the registration requirements and procedures.

Commence lectures and seminars with trade and professional organizations to present details of the intended vat procedures. Distribute to the local offices blank application forms for registration, for issue on request. July 1. Send out vat registration forms with letters and attached information booklet to those identified in November as likely tax-payers for vat , telling them that they will be considered full vat taxpayers unless they provide evidence to the contrary within, say, three weeks.

Visit interested persons who have requested such a visit to resolve particular vat problems. Review progress in preparation of computer programming. Agree with banks on procedures for receiving returns and vat payments and for communications with the revenue department offices. Design claim forms for stock relief.

Prepare organization of educational visits.

August 1. Assign vat prefix to tin s of taxpayers who returned their registration forms and to other taxpayers based on customs and excise information and available data on taxpayers who failed to return their registration forms. Send registration certificates to taxpayers defined in 1 , accompanied by a batch of payment vouchers and related instructions on monthly payments. Start educational visits to the premises of already registered taxpayers. Commence a publicity campaign designed to get those not yet registered to do so between September 1 and October Monitor progress in all fields and advise the Minister if delays would be thought to be crucial with regard to the introduction date of January 1, September 1.

Enter data from application forms of voluntary registrants. Print certificates of registration and mail to voluntary registrants, with payment vouchers and instructions. Complete and publish more detailed vat regulations. Design procedures for processing claims for stock relief. October 1. Continue registration procedures from September. Continue training staff. Test adapted and newly designed computer programs for processing payment forms and incoming returns; test on-line retrieval of vat taxpayer master file data.

Design criteria for vat audit selection. Distribute claim forms for stock relief to the relevant offices and give them instructions about the reception and processing of stock relief claims.

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November 1. Continue registration procedures from September and October. Line-up computerized vat on-line retrieval system and print alphabetical and numeric lists of registered taxpayers for distribution to the relevant regional, provincial, and area offices for backup purposes. Monitor progress of educational visits and consider action to deal with any problems. Check that revised customs entry forms that accommodate the tin prefix are available for use from January 1, December 1.

Evaluate progress of registration and consider emergency publicity campaign to increase voluntary compliance by those liable. Train office staff to deal specifically with questions on vat returns, on validation of manually entered names and addresses on forms, and on stock relief regulations. Publicize stock relief facility and final date for claims.

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Issue forms for stock relief on request. Publicize the changes in customs entry forms effective from January 1, January vat starts 1.

Conduct publicity campaign to emphasize need for invoicing and bookkeeping to enable returns to be completed properly. Revive publicity campaign about the effect of the vat on prices see October Continue educational visits to newly registered taxpayers and the registration drive. Receive and process stock relief claims and issue credit vouchers.


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Distribute blank computer-printed payment forms and address labels for payment in February if there is a monthly payment requirement. Continue educational visits and the registration drive. Initiate publicity to encourage timely filing of returns. Complete the data-entry of incoming vat returns. Reconcile receipts from banks and other collection points with batches of returns received and resolve any differences.

Send reminder letters to those registered who failed to file their first return or make their first payment by February Issue via computer fines for late filing or payment to those who do not react to the reminders. Bibliography Aaron Henry J. Aaron , Henry J. Aaron Washington : Brookings Institution , Pechman Arlington, Virginia : Tax Analysts , Ballard , Charles L.

Barham , Vicky , S.

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