Step-by-Step Guide for Host Administrations to establish a TIWB Programme

The person responsible for the day-to-day management of the Expert in the Host Administration should ensure that each of the steps in the guide below is followed carefully.

1. Preliminary Questions

Review the Preliminary Questions. Ensure that your tax administration is able to accurately respond to the questions raised, as they are important for ensuring that the Host Administration has a domestic framework capable of hosting a successful and effective TIWB Programme.

2. TIWB Assistance Request Form

Complete the TIWB Assistance Request Form and submit the completed form online to the TIWB Secretariat. The TIWB Secretariat will then email the Host Administration confirmation of receipt of the TIWB Assistance Request Form (as well as a completed PDF version) and communicate the TIWB Programme Number assigned to the request for completion of a TIWB Programme Details Questionnaire. 

3. TIWB Programme Details Questionnaire

The Host Administration should carefully review the PDF template for the TIWB Programme Details Questionnaire.  Using the TIWB Programme Number received from the TIWB Secretariat, the Host Administration fills out and submits the TIWB Programme Details Questionnaire online.

The Host Administration then receives the completed PDF version from the TIWB Secretariat, the Programme Details Questionnaire PDF must be printed and signed by the Commissioner (or equivalent) of the Host Tax Administration or by an official designated by the Commissioner to exercise authority to engage staff in the Host Tax Administration and then returned to the TIWB Secretariat.

4. Programme Costs

Ultimate responsibility for meeting the Programme Costs (i.e. travel and daily expenses, as well as any salary costs which you may agree with the Expert) lies with the Host Administration. If the Host Administration requires funding support to meet the costs of the Programme and has not already identified a Donor Partner able to provide such funding, this should be discussed with the TIWB Secretariat. The TIWB Secretariat is able to draw on its network of donor agencies to assist the Host Administration in finding funding support.

5. Expert Proposal

The TIWB Secretariat will provide the Host Administration details of potential experts who meet the essential criteria specified and requested in the TIWB Assistance Request. These Experts may be recently retired officials and/or currently serving officials.

6. Expert Selection

The Host Administration should then contact the potential Expert(s) directly. The Host Administration is responsible for undertaking any reference checks in order to ensure that a potential Expert meets the Host Administration's needs. Once the Expert is selected, the Host Administration should inform the Expert (and the Partner Administration, where appropriate) and the TIWB Secretariat.

7. Terms of Reference

Assisted by the TIWB Secretariat, the Host Administration and the Expert (as well as the Partner Administration in the event the Expert is a currently serving official) must agree on the TIWB Programme Terms of Reference. In most cases, the Terms of Reference will be a signed agreement between the parties. 

8. Objectives and Impact Indicators

The Host Administration should determine clear objectives and indicators for measuring the impact of the TIWB Programme. These may be developed in consultation with the Expert and the TIWB Secretariat, and in all cases should be clearly defined and annexed to the TIWB Programme Terms of Reference. Examples of impact indicators are available on the TIWB website.

9. Managing Potential Conflict of Interest

All parties to a TIWB Programme must maintain a clear understanding of the applicable rules within the Host Administration that deal with conflict of interest, whether these are contained in formal legislation, regulations, codes of conduct or elsewhere. This includes awareness of the agencies (if any other than the tax administration itself) responsible for monitoring conflict of interest issues, the process for managing any conflict that arises, and any sanctions that may apply in a conflict of interest situation. These details should be defined in the TIWB Programme Terms of Reference.

10. TIWB Programme Commencement

The TIWB Programme commences on the date specified in the Terms of Reference. Any issues arising during the course of the Programme should be addressed directly with the Expert and given as feedback to the TIWB Secretariat. If the TIWB Expert is also a currently serving official, it is appropriate to liaise with the Partner Administration as well. 

11. TIWB Programme Termination

The TIWB Programme concludes, the Host Administration must complete an online TIWB Programme Evaluation measuring the impact of the TIWB Programme against the original objectives and performance indicators. Additionally, the TIWB Secretariat will request feedback therein on the general TIWB process in order to continually improve the TIWB model.

12. TIWB Programme Publication

The TIWB Secretariat drafts and submits for approval to the Host Administration a TIWB Programme Outcome Report for publication on www.tiwb.org.