completed projects, no useful inferences can be drawn about the appropriate sequencing of activities in administration reform projects.

Box 6. Implementation Plan for VAT **Introduction** **_Mongolia Fiscal TechnicalAssistance_** _Project,_ **_19981_** The introduction of a VAT in Mongolia is part of a major tax _reform_ program of base broadening and rate lowering. Key requirements for successful VAT implementation have been identified as: (a) a sound tax administration and (b) well-informed taxpayers that know how to apply the new law.

To implemen **t** he reform. (a) a VAT management committee has been set up headed by the Director General of the General Tax Department (GDNT). (b) An interagency working group has been created for day-to-day project implementation with staff from the Ministry of Finance (MOF), the GDNT and the Customs General Administrationi (CGA). (e) Implementation is to be supported by an IMF-supervised lonig tenn VAT advisor.

I The project became effective in September 1998. Impleme-ntation started in March 1998. and will continue until March 2001. The detailed implementation plan has eight phases with a detailed plan of action having been prepared for each phase. The project has a detailed timeline and specifies implementation responsibilities for each component. The phases are:

- I . _Legislation and PublicAcceptance."_ To draft and pass a VAT Law through Parliament and start a public education program: MAOF and GDNT.

2. _Policy Interpretat_ **_ons:_** To develop interpretations of each provision, initiating contact with industry sectors on those issues and establishing a permanent policy interpretations unit in headquarters: GDNT.

3. _Registration:_ To develop registration forms and procedures, a strategy for identifying potential taxpayers and training for inspectors: GDNT.

4. **_Tax_** _Accounting:-_ The design, reporting procedures, control, and information required on VAT returns: GDiNT.

- _!5 Taxpayer information: GDNT._

- l6. _"Importationst._ To plan on how to deal with VAT on imports, the development of procedures for temporary imports, instructions to importers and information and procedures for Customs staff: CGA and GDNT.

7. _Refimds:_ To plan a general approach for refunds and information required in the VAT return as well as establish procedures witlh the Treasury Department regarding payment of refunds: GODNT and MOF.

8. _Training:_ A detailed plan speci6'ing how and when trainirng for the different components should be delivered: GDNT.

Provided implementation of this plan is not inflexible, the careful plan. detailed timetable and clear specification of responsibilities increase the probability of success of the project. Comparable implementation plans, which typically **_fiII_** within the ambit of Project Implementation Plan (PIP) documents along with detailed cost estimates of project components are available in only S or 6 other technical assistance projects in the sample.

lMongolia, Fiscal Technical Assistance Project, March 16, 1998. Project ID: MN-PE-5 1855 An interesting case study of sequencing of administrative reforms _across loan operations_ in a sequence of three Structural Adjustment Credits (SACs) to Uganda (Box 7). Starting with high 15