Workshop on Tax-Customs Interaction

Beirut, LebanonAugust 26-28, 2014

INTRODUCTION

Overview and Purpose

Background

The following extracts are taken from METAC reports for 2013/14:

The Customs Authority has a key role to play in any integrated approach to tackling VAT refund fraud.

At senior levels both departments clearly enjoy good relations and a willingness to cooperate. ….. It would, however, be beneficial for the Tax Authority to share with Customs at an operational level their responsibilities and objectives in relation to refund fraud.

Background

….. there is no systematic communication of fraud information between the two departments, despite the likelihood that a fraud on one will be mirrored by a fraud on the other.

It [the Customs Committee] has, however, largely failed to agree what risk parameters Customs should employ on the Tax Authority’s (VAT) behalf in terms of export checks.

Background

The mission observed that the collective leadership team of the Tax Authority has a strong focus on each separate functional area within the Authority; however it found little evidence of any higher understanding of the overall impact of taxpayer compliance levels on tax revenue performance.

Purpose and Objectives

PurposeTo explore the benefits and potential for greater

interaction between Tax and CustomsObjectives

To identify opportunities and obstacles at the regional and national levels

To establish a learning community for the continued exchange of ideas and information

Workshop Structure

The three days will address three broad sets of issues:

Day 1: Institutional and Legal

Day 2: Systems

Day 3: Operational and Managerial

Thank You

Middle East Regional Technical Assistance Center

International Monetary Fund

Charles JenkinsRevenue Administration Advisor

Tel: +961-1-972480 Ext. 294Mobile: +961-78-955-411E-mail: cjenkins@imf.org

Website: www.imfmetac.org