Programmes

Responsibility for ensuring that necessary funding is in place to meet the costs of a TIWB Programme resides with the Host Administration. These costs should be considered in respect to the anticipated impact of the audit assistance programme. By drawing on its network of Donor Partners, the TIWB Secretariat is able to assist Host Administrations connect with potential Donor Partners and Partner Administrations who may have the capacity to fund all or part of the costs of the TIWB Programme.

In most cases, Host Administrations contribute to funding the costs of the TIWB Programme and should be viewed as a means of engaging ongoing and high-level commitment to the TIWB Programme's objectives by the Host Administration.

Duration of assistance

There is no minimum or maximum period for TIWB Programmes. Each Programme is likely to be at least one week long and may, for example, provide 8 to 12 weeks of audit assistance over a period of 6 to 12 months. Before making an Assistance Request, Host Administrations should consider precisely how and when an Expert would engage with their audit cycle and with the audit plans for particular taxpayers.

Timing of assistance

A practical matter to consider is the timing of the expert assistance in order to accomodate both parties' schedules. The TIWB Expert should be present on-site in the Host Administration in order to have maximum effect. This will mean taking into account audit planning, tax return cycles, the time normally taken to complete particular types of audits, including peak work periods in the audit process. 

Mode of assistance

TIWB Programmes will vary according to need and availability, but will mostly be structured as Periodic Programmes.  The TIWB Expert provides intermittent on-site assistance, such as six weeks of assistance provided over a six-month period in the course of three in-country visits. In some cases, this periodic assistance will be coupled with remote desk-based assistance when the Expert is not present in the host country.

Status

Several TIWB Programmes are currently underway in various countries to support audit activities. Experience from a pilot phase proves that TIWB-style audit assistance can result in improved quality and consistency of tax audits; sustained improvements in tax audit skills; and higher levels of voluntary compliance by taxpayers. South-South deployments are also a growing element of TIWB Programmes.

Current Programmes

Botswana (1)


Start Date:
September 2016

Host Administration:
Botswana Unified Revenue Service(link)

Expert: Retired tax official

Partner Administration:
N/A

International Partner(s):
African Tax Administration Forum (ATAF)

UNDP Country Office: Botswana(link)

Botswana (2)


Start date:
January 2017

Host Administration:
Botswana Unified Revenue Service(link)

Expert: Serving tax officials

Partner Administration:
Kenya Revenue Authority(link)

International Partner(s):
African Tax Administration Forum (ATAF)

UNDP Country Office: Botswana(link)

Cambodia


Start date:
December 2016

Host Administration:
General Department of Taxation(link)

Expert: Retired tax official

Partner Administration:
N/A

International Partner(s):
European Union / World Bank Group

UNDP Country Office: Cambodia(link)

Costa Rica


Start date:
September 2016

Host Administration:
Dirección General de Tributación(link)

Expert: Serving tax officials

Partner Administration:
Agencia Tributaria(link)


International Partner(s):
Inter-American Center of Tax Administrations (CIAT)

UNDP Country Office: Costa Rica(link)

Egypt


Start date:
January 2017

Host Administration:
Egyptian Ministry of Finance(link)

Expert: Retired tax official

Partner Administration:
N/A

International Partner(s):
N/A

UNDP Country Office: Egypt(link)

Ethiopia


Start date:
March 2016

Host Administration:
Ethiopian Revenues and Customs Authority(link)

Expert: Serving tax officials

Partner Administration:
HMRC(link)
United Kingdom

International Partner(s):
N/A

UNDP Country Office: Ethiopia(link)

Georgia


Start date:
September 2016

Host Administration:
Georgia Revenue Service(link)

Expert: Retired tax official

Partner Administration:
N/A

International Partner(s):
N/A

UNDP Country Office: Georgia(link)

Ghana


Start date:
2014

Host Administration:
Ghana Revenue Authority(link)

Expert: Serving tax officials

Partner Administration:
Tax and Customs Administration(link)
The Netherlands

International Partner(s):
N/A

UNDP Country Office: Ghana(link)

Jamaica flag

Jamaica (1)


Start date:
April 2016

Host Administration:
Tax Administration Jamaica(link)

Expert: Retired tax official

Partner Administration:
N/A

International Partner(s):
N/A

UNDP Country Office: Jamaica(link)

Jamaica (2)


Start date: April 2017

Host Administration:
Tax Administration Jamaica(link)

Expert: Serving tax official

Partner Administration:
Bundesfinanzministerium(link)
Germany

International Partner(s):
N/A

UNDP Country Office: Jamaica(link)

Kenya flag

Kenya


Start date:
April 2012

Host Administration:
Kenya Revenue Authority(link)

Expert: Retired tax official

Partner Administration:
N/A

International Partner(s):
African Tax Administration Forum (ATAF) / World Bank Group

UNDP Country Office: Kenya(link)

Lesotho


Start date:
2015

Host Administration:
Lesotho Revenue Authority(link)

Expert: Serving tax officials

Partner Administration:
HMRC(link)
United Kingdom

International Partner(s):
N/A

UNDP Country Office: Lesotho(link)

Liberia


Start date:
June 2016

Host Administration:
Liberia Revenue Authority(link)

Expert: Retired tax official and mining expert

Partner Administration:
N/A

International Partner(s):
Open Society Foundation (OSF) / World Bank Group

UNDP Country Office: Liberia(link)

Malawi flag

Malawi


Start date:
April 2016

Host Administration:
Malawi Revenue Authority(link)

Expert: Retired tax officials

Partner Administration:
HMRC(link)
United Kingdom

International Partner(s):
African Tax Administration Forum (ATAF) / World Bank Group

UNDP Country Office: Malawi(link)

Nigeria


Start date:
August 2016

Host Administration:
Federal Inland Revenue Service(link)

Expert: Retired tax official

Partner Administration:
N/A

International Partner(s):
N/A
 

UNDP Country Office: Nigeria(link)

Peru


Start date:
October 2016

Host Administration:
Superintendencia nacional de administracion tributaria(link)

Expert: Retired tax officials

Partner Administration:
N/A

International Partner(s):
World Bank Group

UNDP Country Office: Peru(link)

Senegal


Start date:
April 2017

Host Administration:
Direction Générale des Impôts et des Domaines(link)

Expert: Serving tax official

Partner Administration:
Direction Générale des Finances Publiques(link)
France

International Partner(s):
N/A

UNDP Country Office: Senegal(link)

Sri Lanka


Start date:
June 2016

Host Administration:
Inland Revenue Department(link)


Expert:
Retired tax official

Partner Administration:
N/A

International Partner(s):
N/A

UNDP Country Office: Sri Lanka(link)

Uganda


Start date:
March 2016

Host Administration:
Uganda Revenue Authority(link)

Expert: Retired tax official

Partner Administration:
N/A

International Partner(s):
African Tax Administration Forum (ATAF) / World Bank Group 

UNDP Country Office: Uganda(link)

Viet Nam


Start date:
July 2016

Host Administration:
General Department of Taxation(link)

Expert: Retired tax official

Partner Administration:
N/A

International Partner(s):
European Union / World Bank Group

UNDP Country Office: Viet Nam(link)

Zambia


Start date:
September 2016

Host Administration:
Zambia Revenue Authority(link)

Expert: Retired tax official

Partner Administration:
N/A

International Partner(s):
N/A 

UNDP Country Office: Zambia(link)

Zimbabwe


Start date:
February 2016

Host Administration:
Zimbabwe Revenue Authority(link)

Expert: Retired tax official

Partner Administration:
N/A

International Partner(s):
N/A 

UNDP Country Office: Zimbabwe(link)

Upcoming Programmes

The following countries have made formal requests for assistance to the Tax Inspectors Without Borders (TIWB) Secretariat.  We are currently seeking qualified experts to be deployed as part of the TIWB Programmes below.  Please contact the TIWB Secretariat directly to find out more on how your tax administration can be involved in the success of a TIWB Programme!

Republic of Congo flagCameroon

 

Proposed start date: July 2017

Host Administration:
Direction Générale des Impôts(link)


Expert:
TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Cameroon(link)

Republic of Congo flagRepublic of the Congo

Proposed start date: June 2017

Host Administration:
Direction Générale des Impôts et des Domaines(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Republic of the Congo(link)

Rwanda flagRwanda

 
Proposed start date: June 2017

Host Administration:
Rwanda Revenue Authority(link)


Expert:
Serving tax officials

Partner Administration:
Tax and Customs Administration(link)
The Netherlands

International Partner(s):
TBD

UNDP Country Office: Rwanda(link)

Sri Lanka

 
Proposed start date: July 2017

Host Administration:
Inland Revenue Department(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Sri Lanka(link)

Uganda


Proposed Start date: 
June 2017

Host Administration:
Uganda Revenue Authority(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Uganda(link)

Viet Nam


Proposed Start date: 
2017

Host Administration:
General Department of Taxation(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Viet Nam(link)

Zimbabwe


Proposed Start date:
June 2017

Host Administration:
Zimbabwe Revenue Authority(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Zimbabwe(link)

Completed Programmes

Albania


Dates:
Jan 2015 - Dec 2015

Host Administration:
Albanian Tax Directorate(link)


Expert: 
Serving tax official

Partner Administration:
Agenzia delle Entrate(link)
Italy

International Partner(s):
N/A

Programme Outcome Report(pdf)

Senegal


Dates:
Dec 2014 - Dec 2015

Host Administration:
Direction Générale des Impôts et des Domaines(link)

Expert: Serving tax official

Partner Administration:
Direction générale des Finances publiques(link)
France

International Partner(s):
N/A

Programme Output Report(pdf)

Colombia


Dates:
Apr 2012 - Oct 2014

Host Administration:
Dirección de Impuestos y Aduanas Nacionales(link)


Expert: 
Retired tax official

Partner Administration:
N/A

International Partner(s):
N/A

Programme Output Report(pdf)