Table 6: Expenditure Framework, Consolidated Program Expenditures, US$ million 2014-2019 Sub-category 2013/14 2014/15 2015/16 2016/17 Total GoB Capital Furniture 2.79 2.79 IT hardware 0.17 0.17 Vehicles 0.18 0.01 0.01 0.01 0.01 0.24 Goods and Services Goods 0.00 4.20 0.70 0.26 0.26 5.43 Office Refurbishment 3.09 3.09 Contingency Price 0.01 0.82 0.06 0.02 0.02 0.94 Physical 0.00 0.21 0.01 0.01 0.01 0.23 Subtotal 0.21 11.29 0.79 0.30 0.30 12.89 IDA Capital Furniture 0.00 0.00 Generators 1.67 1.67 IT hardware 3.97 2.32 0.75 0.33 7.38 IT software 2.70 13.31 2.93 0.05 18.98 Goods and Services Consulting 0.57 2.29 1.14 4.00 Other goods 0.91 0.10 1.01 IT services 1.50 3.65 2.86 2.86 2.86 13.71 Training 0.50 4.25 0.25 5.00 Contingency Price 0.42 2.40 0.77 0.29 0.25 4.14 Physical 0.11 0.60 0.19 0.07 0.06 1.04 Subtotal 5.80 33.05 10.56 4.01 3.50 56.93 NBR expenditures total 6.00 44.34 11.35 4.32 3.81 69.82 ERD and ACC expenditures 0.95 0.500 0.500 0.50 0.50 2.95 Cabinet Division PPA 0.05 0.05 Total 0.05 6.00 45.29 11.85 4.82 4.31 0.5 72.82
Greater transparency: As part of the drive for improved governance, the DLI will include process indicators for improved information in the public domain on performance of (a) tax collected (b) calls handled and dealt with and (c) taxpayer satisfaction. Overall taxpayer satisfaction with VAT administration. This will be based on the taxpayer satisfaction surveys, initially to be supported by the IFC-administered trust fund. Improved fiduciary environment. Selective process results for good financial management and procurement practices will also be a DLI to improve use of e-procurement, compliance with public procurement rules and responsiveness to audit reports.
Table 8: Results Framework Results Indicators DLI Unit of measure Baseline 2012-13 Target Values Source Data Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 PDO Indicator. VAT Tax-GDP Ratio /1 % 3.7 3.7 3.7 4.1 4.3 4.4 4.7 Annual MoF NBR Compliance with the availability and usability of information listed in the RTI rules and regulations % 75 80 90 100 Every two years NBR NBR Intermediate Results Indicator 1: VAT Implementation Plan on Track /2 √ Process VAT Plan approved by Minister of Finance 1.1.1 Contract signed with COTS vendor (selected through agreed process). 1.1.2 At least 40,000 taxpayers are registered in the COTS system by June 2015 1.1.3 At least 50,000 VAT returns are by VAT Wing per month 1.1.4 At least 500 audit staff trained on COTS audit modules 1.1.5 At least 60,000 VAT returns are processed by VAT Wing per month 1.1.6 At least 60,000 VAT returns are processed by VAT Wing per month NBR/ IMF reports NBR 1.2.1 Contract signed with Project vendor (selected 1.2.2 Contracts signed for (a) data center, (b) contact center, (c) processing center and (d) other 1.2.3 At least 50,000 VAT payments are per month by VAT 1.2.4 At least 80 percent of refunds processed within 3 months. 1.2.5 At least 80 percent of refunds processed within 2 months. 1.2.6 At least 80 percent of refunds processed within 2 months. NBR/ IMF reports NBR
results Indicator 10. Greater transparency collection disclosed Baseline taxpayer survey disclosed collection disclosed Taxpayer survey disclosed disclosed and Contact center disclosed collection disclosed Taxpayer disclosed and Contact center disclosed collection disclosed and Contact center disclosed collection disclosed Taxpayer disclosed and Contact center disclosed ERD Intermediate results Indicator 11. Overall taxpayer satisfaction with VAT administration /3 % tbc June 2014 Contact center set up 50 69 75 Annual IFC center IFC NBR Intermediate Results Indicator 12. Fiduciary actions on track √ Process 6.1 25 percent of NCB contracts are done through Submit quarterly fund utilization report to Finance Division and complete fund release processes 50 percent of NCB contracts are done through All significant audit objections resolved in 6 months Submit quarterly fund utilization report to 75 percent of NCB contracts are done through e-GP All audit resolved in 6 months Submit quarterly fund 75 percent of NCB contracts are done through All significant audit objections resolved in 6 months Submit quarterly fund utilization report to 75 percent of NCB contracts are done through All significant audit objections resolved in 6 months Submit quarterly fund utilization report to 75 percent of NCB contracts are done through All significant audit objections resolved in 6 months Submit quarterly fund utilization report to Annual NBR, ERD, NBR
after each quarter. Finance Division and complete fund release processes after each quarter. report to Finance Division and complete fund release processes after each quarter. Finance Division and complete fund release processes after each quarter. Finance Division and complete fund release processes after each quarter. Finance Division and complete fund release processes after each quarter. Notes: 1/ VAT does not include turnover tax. Targets based on IMF projections years 1-3 and NBR projections years 4-6. 2/ All international procurements above US$2 million to be done in accordance with the Program Action Plan. 3/ Year 3 target derived from 2013 taxpayer perception and compliance cost survey results indicator on “Overall Efficiency of NBR staff” 4/ active means registered and filing.
Table 1: “Quick Fixes” for the NBR Website Source of Information in the Website Content Description Place on Website Issue to be Resolved NBR Offices – NBR VAT Wing; Customs Wing; Income Tax Wing; Customs and VAT Admin Homepage, bottom; also top Menu Bar Clicking on links leads to no information NBR Offices – VAT Customs, Excise and VAT Commisionerate (Dhaka-North); Rajshahi; Large Taxpayers Unit VAT Dhaka; Customs, Excise and VAT Commisionerate (Dhaka-East) Homepage, bottom; also top Menu Bar Some info is missing from the links. More links on various divisions can be found by clicking on “Read More” Customs Custom House (Dhaka, Mongla, Chittagong, Benapole) Homepage, bottom; also top Menu Bar Clicking on links leads to no information Income Tax Tax Zone 1-3, Large Taxpayers Zone Unit Homepage, bottom; also top Menu Bar Clicking on links leads to no information Income Tax Income Tax SRO; Income Tax Order; Paripatra Homepage, top Menu Bar Income Tax Order has no information Projects VAT, Income Tax, Customs, Excise Homepage, top Menu Bar No information e-Customs Online Manifest; Online Bill of Entry; Online Duty Payment; links 1-4 Homepage The links 1-4 are irrelevant and possibly mistakenly put content Forms VAT; Customs, Excise Homepage, top Menu Bar Excise link has no info Budget Budget Speech; Finance Bill; VAT; Income Tax, Customs; Excise Homepage, top Menu Bar VAT Rules, Income Tax Rules, Income Tax Order; Customs Rules; Customs Order; Excise Rules, Excise SRO and Excise Order – no info on link. However this info is available under the separate tabs in the
Table 5: VAT Wing on NBR Website Assessment using the RTI Proactive Disclosure Framework (www.nbr-bd.org) Public Body Feature 1 Institutional 2 Organizational 3 Operational 4 Services 5 Budget 6 7 Permits 8 Procurement 9 10 RTI Score Total Score National Board of Revenue main website Y Y Y Y Y N N Y Y N 13/20 Other website N N N Y N Y Y Y N N Y Y N