Technical Assistance for Revenue Administration and Revenue Policy - Burma

Resident advisor helped establish a Large Taxpayer Office (LTO) function and is advising on implementation of a self-assessment regime, which will have the greatest impact on revenue and taxpayer participation at the corporate level. The project provides assistance in self-assessment to taxpayers, explaining the new filing requirements and common errors; coaches the LTO in project management, due to the overwhelming amount of foundation building and change required of this immature tax administration; and provides classroom and on-the-job training and development to support basic and specialized industry audits and collections. The resident and intermittent advisors focus efforts on ensuring accuracy of returns and payment of obligations, improving operational efficiency and effectiveness, and supporting voluntary compliance. Site visits from 2014 - 2016 put in place and further developed procedures and training for audit, collections, and public relations. Starting in late 2016, the project began providing classroom-based and on-the-job audit training to the Medium Taxpayer Office 1 (MTO #1) to support implementation of a self-assessment regime for medium-sized businesses. During 2017, the project will further strengthen the audit processes and practices within the LTO; coach LTO management to create an orderly, efficient work process organized around function and using self-assessment; and support the transfer and adaption of LTO processes to rollout of self-assessment at the MTO #1.