世界银行-新冠疫情时期的税收管理：应对危机的潜在税收管理和海关措施（英文）-2020.7-116页_5mb

Summary of Document: Potential Tax Administration and Customs Measures to Respond to the COVID-19 Crisis

Core Content

This document outlines the governance and institutional approaches that Revenue Administrations (RAs) and customs authorities should adopt to respond to the economic and administrative challenges posed by the COVID-19 pandemic. It categorizes the response into three phases: Relief/Containment, Restructuring/Recovery, and Resilient/Stabilization, each with specific measures aimed at supporting economic recovery, maintaining tax compliance, and enhancing administrative efficiency.

---

Main Phases and Key Measures

Phase One: Relief / Containment

This phase focuses on immediate crisis response to alleviate the economic impact and protect businesses and individuals from liquidity issues.

1.1 Alleviation of Cash Flow to Entities

• Adjust advance payment rules to better reflect current financial conditions.
• Installment arrangements for tax payments to support cash-strapped taxpayers.
• Filing and payment deferrals for both individuals and businesses.
• Accelerate tax refunds, especially VAT refunds, to provide liquidity.
• Adjust VAT filing schedules to allow SMEs with excess VAT inputs to file monthly instead of quarterly.

1.2 Monitoring Compliance Risks

• Monitor tax arrears to avoid sharp declines in revenue collection.
• Track reporting of net operating losses (NOLs) to prevent abuse.
• Watch for inaccurate VAT reporting, including underreporting sales or over-reporting zero-rated transactions.
• Speed up and soften responses to tax refund requests to prevent fraud and ensure timely support.

1.3 Business Continuity Plan

• Develop and implement a business continuity plan for tax and customs operations during the pandemic.
• Ensure staff safety by limiting in-person interactions and promoting remote work.
• Shift to digital operations to reduce physical contact and enhance service delivery.
• Maintain critical services and ensure clear communication with both taxpayers and staff.

1.4 Creation of a Task Force

• Establish a task force comprising officials from the Ministry of Finance (MOF) and RA to:
  • Design and implement the DRM package.
  • Monitor and update emergency plans.
  • Coordinate with the taxpayer community.
  • Ensure proper planning and resource allocation.

1.5 Communication Strategy

• Implement clear and timely internal and external communication to manage expectations and inform the public.
• Use multiple service channels (website, email, phone, radio, TV, etc.) to disseminate policy measures and compliance strategies.
• Ensure simple and accessible communication to all segments of the population.

1.6 Planning and Monitoring

• Create a project plan outlining key tasks and timelines for DRM implementation.
• Use key performance indicators (KPIs) to monitor progress and effectiveness.
• Tailor actions based on the severity of the disruption in each country.

---

Phase Two: Restructuring / Recovery

This phase involves recovery measures as the health situation stabilizes but the economy is still recovering.

2.1 Revenue Forecasting & Budgeting

• Forecast revenue decline due to economic downturns, commodity price drops, and policy changes.
• Conduct liquidity assessments to ensure availability of fiscal resources.
• Estimate the cost of restarting the economy and seek support from IFIs (e.g., World Bank).

2.2 Implementation of Targeted Tax Incentives

• Provide temporary tax incentives to key sectors to support economic recovery.
• Ensure proper design, monitoring, and control of incentives to prevent misuse.
• Use evidence-based analysis to ensure incentives are well-targeted and effective.

2.3 Simplification of Regulations & Procedures

• Simplify tax filing, payment, and refund processes to reduce compliance and administrative costs.
• Introduce simplified tax regimes for struggling and new businesses.
• Consider changing VAT filing frequency for SMEs to ease compliance burdens.

2.4 Strengthen Compliance Strategies

• Intensify efforts to identify compliance risks related to the economic downturn.
• Focus on cross-border transactions and offshore evasion.
• Monitor large taxpayers, who contribute the bulk of tax revenue.

2.5 Prioritize Automation Enhancements

• Automate processes to reduce administrative costs and enhance efficiency.
• Use electronic filing and payment systems to minimize human interaction and improve service delivery.
• Introduce e-services for all core taxes, including automatic checks and case management systems.
• Streamline core business processes and increase the use of Big Data for compliance risk management.

2.6 Seek World Bank Operational Support

• Leverage World Bank support to implement automation, digital services, and compliance risk management frameworks.
• Access technical and financial assistance to facilitate the transition to digital and automated systems.

---

Phase Three: Resilient / Stabilization

This phase focuses on building resilience and sustainability in the long term, applying lessons from the crisis.

3.1 Effectiveness of Tax Relief Packages

• Evaluate the effectiveness of tax relief measures to ensure they are achieving their intended purpose.
• Adjust policies as needed based on real-time data and feedback.

3.2 Reformulate Compliance Strategies

• Update compliance strategies to address new risks and challenges.
• Focus on digital compliance and risk-based audits to improve efficiency and reduce fraud.

3.3 Comprehensive Business Continuity Plan

• Develop a comprehensive business continuity plan that ensures continuity of operations even in future crises.
• Maintain staff safety, confidentiality of tax records, and critical service delivery.

3.4 Strengthen VAT Management

• Enhance VAT management to ensure accurate reporting and efficient refund processes.
• Implement risk-based assessments for VAT refunds to reduce fraud and improve speed.

3.5 Taxation of the Digital Economy

• Address the taxation of digital activities to ensure fair revenue collection.
• Consider new tax regimes that account for the shift in economic activity to digital platforms.

3.7 Fight Corruption in a Post-Crisis Context

• Implement anti-corruption measures to prevent misuse of relief packages and ensure transparency.
• Use digital tools to reduce opportunities for non-transparent discretion and corruption.

---

Key Information

• Three Phases of Response: Relief/Containment, Restructuring/Recovery, and Resilient/Stabilization.
• Focus on Digital Transformation: Automation and e-services are emphasized as critical tools to enhance efficiency, reduce risk, and support economic recovery.
• Compliance Risks: Increased risks of non-compliance, including NOL abuse and VAT misreporting, need to be closely monitored.
• Task Force Creation: A cross-departmental task force is recommended to coordinate and monitor DRM and compliance strategies.
• World Bank Support: Financial and operational support from the World Bank is highlighted as a key enabler for automation and digital transformation.
• SMEs and Cash Flow: Special attention is given to SMEs and individual taxpayers, as they are most vulnerable to liquidity crises.
• Trade Facilitation: Improving trade facilitation through digital tools and streamlined customs procedures is encouraged to reduce trade costs and boost economic activity.

---

Conclusion

The document underscores the need for timely, flexible, and transparent tax and customs administration measures to respond to the economic and administrative challenges of the COVID-19 pandemic. It advocates for digital transformation, compliance monitoring, and institutional reforms to ensure economic recovery and long-term resilience.