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TWINNING PROJECT FICHE
Improving of the Public Revenue Office (PRO) taxpayers services
Project Fiche 3.4, No. 2010/022-264
1. Basic Information
1.1 Publication reference: EuropeAid/ 135-061/M/ACT/MK
1.2 Programme: Instrument for Pre-accession Assistance (IPA) - National Programme for 2010 under the IPA
Transition Assistance and Institution Building Component (TAIB) adopted by the Commission Decision
C(2010) 5936 of 28.08.2010
1.3 Twinning Number: MK10/IB/FI/01
1.4 Title: Improving of the Public Revenue Office (PRO) taxpayers services
1.5 Sector: Support to the implementation of the Tax Reform
1.6 Beneficiary country: The Beneficiary country1
2. Objectives
2.1 Overall Objective(s):
To improve the performance of the Public Revenue Office (PRO) with regards to providing better services to
taxpayers with the aim of increase voluntary compliance.
2.2 Project purpose:
To strengthen the quality of services towards the taxpayers by establishing effective information methods and
communication tools towards better services to taxpayers and to ensure strengthening of the partnership between
the taxpayers and tax servants through Contact Centre/Call center and Service Counters2 any other channels to
the public.
In addition, the purpose of the project is to ensure an equal interpretation of the tax laws throughout the country,
as well as to build a user friendly environment by upgrading the already established Contact Centre / Call Centre
and the Service Counters and improving all the services provided to the taxpayers by the PRO in general.
2.3 Contribution to the AP /NPAA / SAA/Progress report 2011/ MIPD/ national / sector investment plans
The Accession Partnership in Chapter 16 – Taxation identifies the need for increased administrative capacity
of the PRO to implement tax legislation and to fight fiscal evasion.
Following the priorities of the Accession Partnership, with this project, PRO will develop efficient
methodologies through the Contact Centre, which will help to fight against fiscal evasion. The development of
new IT methodologies foreseen in this project is crucial for achieving of the above mentioned priority. This will
result in inevitable increase of the administrative capacity of the Public Revenue Office.
The NPAA stipulates the implementation of the Programme for Development of a Contact Centre, as a priority.
Namely, the 2012 NPAA recognizes as priority the continuing with the process of encouraging the taxpayers for
voluntary and lawful fulfilling of their tax obligations without interventions of the PRO. This process includes
drafting a plan and programme for taxpayer education through Contact Center/Service Counters according to the
structure of the taxpayers in each municipality; introducing mobile Service Counters (specially equipped
1 As per Financing Agreement concerning the National Programme Transition Assistance and Institution Building – TAIB 2010 from the
Instrument for Pre-Accession Assistance under the Transition Assistance and Institution Building Component –entered into force on 1st
December 2011.
2 Contact Centre and Service Points - according to the organization and systematization act of the PRO
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vehicles) in smaller places where PRO does not have an office as well as upgrading and improving the PRO intra-
communication system and the process of informing the public.
Blueprint report 2011 of the Customs and Fiscal Blueprints Exercise done in the Western Balkans,
Turkey and Iceland EUROPEAID/129649/C/SER/Multi regarding Public Revenue state the following: The
enhancement of the capabilities of the existing PRO Call Centre need to continue with the selection and training
of qualified personnel able to answer taxpayers’ inquiries..
Article 89 of SAA stipulates that “The Parties will establish cooperation in the field of taxation including
measures aiming at the further reform of the fiscal system, the modernization of the tax services with a view to
ensuring effectiveness of tax collection and the fight against fiscal fraud.”
EC Progress Report for 2011in the chapter 4.16 Taxation concluded that "Operational capacity for the
administration of taxes continued to improve, however enforced collection, investigation, audit performance, IT
and staffing capacity remain to be addressed. Effective means of combating tax fraud and reducing the informal
economy have yet to be introduced".
EC Progress Report for 2012in the chapter 4.16 Taxation noted that "Some progress was made on operational
capacity and computerisation" and concluded that “Progress has been limited in the field of taxation. Efforts are
still required to harmonise the national legislation with the acquis, to reinforce the fight against tax fraud and tax
evasion and to address IT and staffing capacity. Overall, preparations in the area of taxation are moderately
advanced.
Chapter 3.3.6 Customs and Taxation states (MPID):
Objectives:
Ensure that systems and documentation in the area of customs and taxation are planned and developed in
accordance with the interconnectivity requirements of the EU.
Strategic choices:
In particular a coordinated and horizontal specialized support managed by DG Taxation and the Customs Union
is needed to ensure that the technical and functional solutions adopted by the Beneficiaries are in line with EU
requirements.
The project is also linked with the Strategic Plan 2013-2015, where it is stated that „Тhe amendments and
changes in the organization and systematization of the PRO supports further decentralization of the function
taxpayers services by opening of Mobile Services Points for the municipalities where there is no economic
justification for establishing of other organizational form, also as priority is stated „Reducing of the time and
costs for internal and external communication of PRO...improving of the communication and informing
(external and inter-organizational) and introducing of new and development of the already established e-tools,
which will facilitate full informing of the employees and linking of the PRO organizational units, as well as fast
and easy access and distribution of tax information to the public and target groups on national and local level“,
as well as “Higher degree of voluntary declaring of taxes through improving of the taxpayer’s services and
further strengthening of their trust in PRO as professional institution, prepared to help them and effectively
resolve the tax issues”.
This project is also linked and with the strategic measure „Voluntary and lawful fulfilling of the tax duties
without interventions of the PRO” stated in the Strategic Plan 2013-2015.
3. Description
3.1 Background and justification:
One of the main functions of the PRO is to provide services to taxpayers in order to help the taxpayers to fulfill
their obligations and to continuously support the improvement of the voluntary compliance. This function is
carried out by the Taxpayer Services Sector, which, as a beneficiary department, is situated in the premises of
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the General Directorate of the PRO. There are two types of organizational units across the country under this
department, which are linked with this Project. In this regard, the Project will support the extension and
improvement of the Contact Centre/Call Centre capacities, as well as the improvement of the functioning of the
Service Counters throughout the country.
The strengthening of the administrative capacity of the PRO is a strategic objective.
With this project, the PRO will develop efficient methodologies through the Contact Centre/Call Centre, which
will help to fight against fiscal evasion. The implementation of this Project will aim for the improvement of the
PRO performance with regard to an increase of voluntary compliance.
In this regard, the upgrade of the Contact Centre/Call Centre capacities, along with the modernization of the
Service Counters, has been a recognized priority for the PRO in the past years. To this aim, the PRO opened the
new Contact Centre/Call Centre, which has been functional since 1st of January 2009. There are currently 10
employees working at the Contact Centre/Call Centre premises. The scope of the work includes: face to face
services, processing of tax returns, providing assistance, education and information to taxpayers.
The facility also includes Call Centre 0800 33 000 Info Line and the PRO 198 call number where taxpayers can
report tax evasion, corruption and comment on PRO service levels.
Regarding performance of the Contact/Call center in 2012, through the info line 0800 33 000, 24.777 questions
were answered to taxpayers. Employees of the Call center also work on informing taxpayers about their tax
debts and 2.129 telephone notifications were realized about debt which is not paid within a certain legal limit.
Regarding reported irregularities through PRO call number 198 in 2012, 8,501 cases were reported on this line
about Tax evasion, Irregularities related to cash register, Irregularities related to social contributions (integrated
collection), Unprofessional behavior of PRO employees and Irregularities related to other institutions
competences.
Yet, despite the implementation of the Contact Centre/Call Centre and other initiatives implemented during the
reform, the tax administration requires further strengthening, especially in terms of improving the quality of
services and technical platform, in order to improve compliance. Further to the successful integration of Social
Insurance Contributions and Personal Income Tax into the PRO, this has placed additional responsibilities on the
PRO, the PRO needs additional strengthening of its administration, through the introduction of a Call Centre
environment. The current growth in the tax base further requires the PRO to implement a more suitable
environment to facilitate improved taxpayer contact, aspirations which are meant to be facilitated with the
assistance of this project.
Hence, to aid the goal and need for further administrative and institutional strengthening, in the framework of
the twinning project, assistance will be provided to improve the operation of the Contact Centre/Call Centre by
implementation of best practices of a Member State administration.
This will cover the operation of the Call Centre for inbound and outbound communication. It will be used by
both taxpayers and PRO to contact one another for information. In addition, the PRO will further extend the
capacity of the Call Centre as a part of Contact Centre in the process of providing tax warnings, which means to
contact the taxpayers who have not paid their taxes or have other obligations. This will also include outbound
calling for the collection of Social Insurance Contributions and Personal Income Tax. The Call Centre will be a
part of and contribute to the PRO compliance improvement strategy. The stategic objective regarding
compliance improvement is included in the PRO Strategic plan 2013–2015:
http://ujp.gov.mk/files/attachment/0000/0530/ISBN_978-608-4592-42-6_Strateski_plan_2013-2015_18-7216-
2_web.pdf). In order to strengthen the capacity of the employee’s knowledge, this project will upgrade the
operational capacity which is currently on a basic level.
The twinning project also will cover advice and assistance by a Member State administration towards improved
functioning of Service Counters to provide better services.
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The network of Service Counters will decentralize the taxpayer’s services and it will decrease the proximity to
the taxpayers in the process of paying the taxes and using of the PRO services, with their availability near by the
residence of the citizens or the residence of the legal entities.
The Service Counters will provide several services for the taxpayers which relate to:
- Providing or obtaining of accurate, precise, and timely information and help in the process of
application of the tax regulations and tax procedures;
- Providing advice for the needed documentation for achieving particular rights and obligations in the tax
area;
- Providing explanation how to submit particular tax returns;
- Admission of the tax returns which are admitted by the taxpayers;
- Providing of information for payment deadlines, etc.
Following the strategic goals, the PRO has strengthened its capacities through the decentralization of one of the
main functions of the Tax Administration “Taxpayers services”. In the new systematization act and
organizational structure which was introduced on 1st of January 2009 the PRO planned to open 72 Service
Counters in all municipalities throughout the country. Until the end of 2011 the PRO opened 41 Service
Counters. Because of the cost-effectiveness related to opening the Service Counters in the Strategic Plan of the
PRO 2012-2014 it was announced that in the municipalities where Service Counters are not established the PRO
will introduce Mobile Service Counters, which is included in the latest 2012 Organizational Structure of the
PRO, according to which “The Service Counters, in the area that they are created for, if needed can function as
mobile organizational units – Mobile Service Counters”. In 2012 PRO has established 3 Mobile Service
Counters and with providing of additional Mobile Service Counters (customized vehicles) within this Project,
the PRO will be able to establish presence and cost effectively provide services in 31 municipalities across the
country where there is no economic justification for establishing of other organizational form.
In this regard, the Twinning contract will provide the best practices from one of the tax administrations of an EU
member state in the area of taxpayer services, particularly in improving the business operations and functioning
of the Contact Centre/Call Centre and Service Counters for enhancing the voluntary compliance. A
Communication plan in compliance with EU visibility and awareness guideline will be prepared and delivered
by the experts from the twining partner.
2 Linked activities
The below listed projects are complementing, and not overlapping, the activities programmed under this
Twinning Fiche:
Title: CAFAO MAK project
Donor: CAFAO
Duration: 2006
Description: A scoping study of the Public Revenue Office was prepared in 2006 to identify the needs as
required in the EU Fiscal Blueprints. The project undertook reviews of the work of Internal Audit and Enforced
Collection, along with activities covering the areas of risk assessment, voluntary compliance and
communications (in the course of 2007).
Title: Support to Tax Reform
Donor: EU
Duration: 2010 - 2012
Description: The IPA 2007 project for Support to Tax Reform was completed in January 2012, and helped in
further modernization of certain functions within the PRO. The overall objective of the project is to improve the
performance of the PRO and the Ministry of Finance with regards to revenues collection, services to taxpayers
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and fight against corruption through further harmonizing of the legal framework with the EU acquis and
reinforcing the institutional capacity to collect taxes. The project will assist the MoF in the drafting the laws and
implementing of the legislation in the area of taxation. Also, it will support the efficient management of the PRO
and its operational activities by targeting key sectors of the institution related to tax collection, fight against tax
evasion and corruption. It will also help to strengthen the quality of the services towards the business sector, in
particular small and medium-sized businesses. The project provided several recommendations with regards to
improvement of taxpayer services. The following recommendations are already implemented by the PRO:
- Use of templates for routine correspondence with other institutions and with the taxpayers
- PRO to support the improvement of the writing style as well as the modern ways of electronic
communication
- PRO, continuously to monitor the number and the working time of Service Counters with regards to
efficient use of the resources
- Taxpayer Services and Taxes Sector to introduce check lists for the advisory visits of taxpayers with
aim to record all information which are provided to the taxpayer, as well as detailed information for the
taxpayer and its business activity
Title: Technical assistance programme
Donor: IMF and the Government of the Netherlands
Duration: 2006 - 2011
Description: The IMF has introduced a comprehensive Technical Assistance program aimed at improving the
tax administration and integrating social funds collections into the PRO. This project has been executed in
cooperation with the Netherlands Ministry of Finance and the Netherlands Ministry of Foreign Affairs and
covers reorganization of the PRO, introduction of a performance management system, establishing a Large
Taxpayer Office, a Small and Medium Taxpayer environment, strengthening of enforcement programs including
audit, debt and returns management, new computer systems and harmonization of the Personal Income Tax and
Social Insurance Contributions.
Title: Assistance in introducing of a new computer system for PRO
Donor: UNDP
Duration: 2007 - 2011
Description: The UNDP is assisting the PRO in the introduction of a new computer system which has been
financed by the Italian government.
Title: Strengthening the administrative capacity
Donor: USAID
Description: USAID has supported the PRO in strengthening the administrative capacity, introducing structural
measures and creating an IT strategy. Furthermore, it has developed an e-filing system in the PRO for the Large
Taxpayer Office environment and will assist in introducing this concept into the Small and Medium Taxpayer
environment.
The PRO has established a Steering Committee, represented by members of the senior management team,
responsible for co-ordination of the decision-making process. A donor co-ordination unit has also been
established to ensure successful project implementation and alignment of the activities of the different projects.
3.2 Results
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The following results will directly support the achievement of the project purpose for enhanced services to
taxpayers:
Results for Activity 1: Quality service and improved efficiency of Taxpayers Services and Contact
Centre/Call Centre:
- The PRO Taxpayers Services in general and the Contact Centre/Call Centre operates more efficiently
and the effectively by having improved the organisation and management of its human resources,
working procedures, operational policies etc.
- Services to taxpayers by Contact Centre/Call Centre and other are modernized and extended to cover a
wide range of services by telephone, face to face and other means, tools, best practices to serve the
public, etc.
- The Contact Centre/call Centre communicates with the public more effectively due to the
implementation of updated communication plans, disseminated information packages etc.
- Continuous quality control is put in place by introducing a monitoring system for control of taxpayer
consultation /communication
- Contact Centre/Call Centre performance evaluation system implemented annually and confirms
enhanced service delivery
Measurable indicators for Activity 1:
- The organisation and management of the PRO Taxpayers Services in general and Contact Centre/Call
Centre improved by new job descriptions, operational guidelines, working rules and procedures etc.
- Statistics about the operation of the PRO Taxpayers Services in general and the Call Center /Contact
Center demonstrate improved performance (number of processed tax returns, number of inbound and
outbound calls with taxpayers, number of satisfied taxpayers of the phone line/face to face or other
services, number of taxpayers using the services of the Contact Centre/Call Centre increased up to 10%;
number of new services to taxpayers, increased awareness and compliance of the taxpayers etc.)
- Communication of Centre/Call Centre’s with taxpayers enhanced, due to the implementation of updated
communication plan, disseminated information materials etc.
- Quality of services to taxpayers is guaranteed by the introduction of a monitoring system for
consultation/communication of call centers/contact centers with taxpayers
- Enhanced quantity and quality of service delivery is confirmed by annual evaluation of Contact
Centre/Call Centre’s performance;
Results for Activity 2: Quality service and improved efficiency of Service Counters
- The PRO Taxpayers Services in general and the mobile and municipal Service counters operate with
increased efficiently and the effectively by having improved their organisation and management
including updated job descriptions, operational guidelines working rules and procedures;
- Services to taxpayers by mobile and municipal service counters and other are modernized and extended
to cover a wide range of services by telephone, face to face and other channels, tools, best practices to
serve the public, etc.;
- The Service counters communicates with the public more effectively due to the implementation of
updated communication plan, prepared information packages/materials about the Service Counters
services (brochures and leaflets) etc.;
- Continuous quality control is put in place by introducing a monitoring system for control of
consultation/communication of service counters with taxpayers';
- Mobile and municipal Service counters performance evaluation system implemented annually and
confirms enhanced service delivery;
Measurable indicators for Activity 2
- Organisation and management of the mobile and municipal service counters improved due to new job
descriptions, operational guidelines, working rules and procedures etc.
- Statistics about the operation of the mobile and municipal Service Counters demonstrate improved
operational performance (increased number of processed tax returns, number of taxpayers using the
services of Service Counters, number of satisfied taxpayers, number of services to taxpayers, increased
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awareness and compliance of the taxpayers, number of monthly visits of mobile service counters to
municipalities/places increased to at least 5 visits as per Tax calendar and taxpayer's needs
- Number/areas and efficiency of services to taxpayers by mobile and municipal service counters and
other means increased
- Communication of Service counters with taxpayers enhanced
- Quality of services to taxpayers is guaranteed by the introduction of a monitoring system for control of
service counter's consultation / communication with taxpayer
- Enhanced quantity and quality of service delivery is confirmed by annual evaluation of Service
counter’s performance;
3.4 Activities:
The Twinning project should not be a one-way technical assistance from a Member State to a Beneficiary
Country. It must help to introduce and share EU wide best practices and specific needs of the Beneficiary
Country in the field of strengthening the quality of taxpayer services through establishment of effective
information methods and communication tools, as well as and strengthening the partnership between the
taxpayers and tax servants.
Further to the development of the Call Centre/Contact Centre and Service counters the Twinning will support
the PRO Department for Taxpayers Services for the update and implementation of PRO's comprehensive
strategy for Taxpayers Services including also those services to the public which are outside of the scope of the
Call Centre/Contact Centre and Service counters. The Twinning assistance will be provided in the form of
know-how transfer, and will be delivered through the following sub activities:
Activity 1: Quality service and improved efficiency of Taxpayers Services and Contact Centre /Call Centre
1. Review, update and implementation of PRO's comprehensive strategy for Taxpayers Services covering all
types and areas of services to taxpayers including the introduction of additional tools, best practices for the
operation of the Contact Centre /Call Centre as well as all other channels and means managed by the PRO
Taxpayer's Department
2. Development of taxpayer Contact Centre/Call Centre’s performance model (blueprint) covering its statute,
structure and functions, range of services to taxpayers, performance monitoring and evaluation system to
controls efficiency of the operation of the Contact Centre/Call Centre;
3. Assessment of the Contact Centre/call center's capacity in terms of its operation and human resources
management;
4. Preparation and/ or improvement of Manuals, procedures and check-lists:
- Review and revision of existing policies and procedures and proposal for new ones where relevant in
close cooperation and consultation with key staff of the PRO Taxpayer's services department, Contact
Centre/Call Centre including:
- Organisation and functioning of the Contact Centre/Call Centre and the job descriptions of its staff,
- Operational guidelines, working procedures of the Contact Centre/Call Centre,
- Operational guidelines for rules and methods about communication/consultations with taxpayers by
telephone, face to face and services through other channels,
- Communication strategy and plans Contact Centre/Call Centre, preparation of information materials for
taxpayers and tax officials regarding the Contact Centre/Call Centre and its operations,
- Monitoring system for control of all consultation/communication with taxpayers which would allow to
monitor time, form and content of consultation, as well as precision and politeness etc. when providing
responses to taxpayers,
- Evaluation system for assessing the performance of the Contact Centre/Call Centre’ regularly (annually);
5. Organization of seminars and conference for the implementation of the above ;
6. Advice and on the job training for the Contact Centre/Call Centre staff for the implementation of the above
and for the possible use of software applications in the business processes;
7. Organization of a Training program including train the trainer module concerning the provision of
consultations /communication with taxpayers by telephone and face to face and through other channels;
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8. Organization of Workshop to adopt the best practice regarding the how to further improve taxpayer
services;
9. Organization of a study visit in the EU member state Tax Administration for the PRO Contact Centre staff
to better understand the new services to taxpayers in general and by the Contact Centre/Call Centre;
10. Organization of a “Lesson Learnt” seminar at the end of the project activities, that will focus on the general
issues which have arisen during the implementation process;
Activity 2: Quality service and improved efficiency of Service Counters
1. Review, update and implementation of PRO's comprehensive strategy for Taxpayers Services in general
covering all types and areas of services to taxpayers including the introduction of additional tools, best
practices for the operation of Service Counters as well as all other channels and means managed by the PRO
Taxpayer's Department
2. Development of mobile and municipal Service Counters’ performance model (blueprint) covering its
statute, structure and functional links etc. in order to improve the efficiency of the operation of the Service
Counters;
- Manuals, procedures and check-lists: review and revision of the existing operational procedures
and proposals for new ones where relevant in close cooperation and consultation with key staff of
the PRO Department for Taxpayer's Services and Service Counters including the following:
- Updated Operational guidelines, working procedures of the Service Counters;
- Development of communication plan and information packages (brochures and leaflets) for
taxpayers and tax officials concerning the Service Counters;
- Organizing seminars and trainings for the implementation of updated operational guidelines for
the working procedures of the Service Counters including the development of the train the trainer
module
3. Development and implementation of a monitoring system for control of all consultation/communication
with taxpayers which would allow to monitor time, form and content when providing responses to
taxpayers,
4. Development and implementation of an evaluation system for assessing the performance of the Service
Counters regularly (annually);
5. Organization of one “Lesson Learnt”: seminar at the end of the project activities that will focus on the
general issues which have arisen during the implementation process.
3.5 Means/ Input from the MS Partner Administration:
The project will be implemented in the form of a Twinning contract between the Beneficiary country and an EU
Member State. The implementation of the project requires one Project Leader, responsible for the overall
coordination of project activities, one Resident Twinning Adviser, responsible for management and
implementation of project activities foreseen, related to strengthening the quality of taxpayer services and a pool
of Short-Term Experts. It is essential that the team has sufficiently broad expertise to cover all the areas included
in the project description.
The interested Member State institution shall include in its proposal the CVs of the designated Project Leader,
Resident Twinning Adviser and the proposed Short-Term Experts and the specific tasks to which they will be
assigned. The details of implementation of the Twinning Project will be agreed upon during the preparation of
the work plan.
3.5.1 Profile and tasks of the Project Leader
The MS Project Leader will manage the implementation of the project with the Project Leader from the
Beneficiary Country and is expected to devote a minimum of 3 days per month to the project in his/her home
administration with an on-site visit at least every 3 months. The Project Leader’s seniority will ensure his/her
ability to mobilize the necessary staff in support of the efficient implementation of the project. In addition,
he/she should coordinate, on the Member State side, the Project Steering Committee (PSC), which will meet in
Skopje at least every three months. In particular under IPA, the Project Leader must ensure his/her presence at
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all meetings of each quarterly Project Steering Committee during which the detailed description of activities is
updated.
The MS Project Leader will continue to work at his/her Member State administration but will devote some of
his/her time to conceive, supervise and co-ordinate the overall thrust of the Twinning project, and ensure the
attainment of the projected outputs. The Project Leader is fully responsible for co-ordination of the work of the
experts. The MS Project Leader must have a broad knowledge of all processes in the area of the project and
good leadership skills.
He/she will be supported by his/her Member State administration for logistic, accounting and administrative
affairs.
Profile of the Project Leader- Requirements:
- Be a high-ranking public servant of a Member State Tax Administration or equivalent,
- Have a University degree;
- At least 5 years working experience,
- Highly developed managerial skills,
- Experience with twinning projects or other International cooperation Projects will be an asset,
- Strong written, verbal and inter-personal communication skills in English.
Tasks of the Project Leader:
- Conceive, supervise and coordinate the overall preparation of the project;
- Ensure the attainment of the projected outputs,
- Co-ordinate MS experts’ work and availability;
- Communicate with the beneficiary, CFCD and EUD;
- Ensure the backstopping functions and financial management;
- Guarantee the successful implementation of the Project’s Work Plan.
- Co-chair the Project Steering Committee Meetings;
- Organize the study visit of the Beneficiary country representatives and “Lesson Learnt” seminar
- He/She may act as a Short term Expert
3.5.2 Profile and tasks of the RTA
One Resident Twinning Advisor (RTA) will be appointed, and he/she will be located in the premises of the
Public Revenue Office in the Beneficiary country.
The secondment of the Resident Twinning Adviser will last 24 months, during which he/she will be responsible
for the direct implementation of the project.
He/she will come from an EU Member State to work on a full time and day-to-day basis with the beneficiary
administration. The Resident Twinning Adviser will have a key role in the coordination of the inputs required
for the successful implementation of the project activities. He/she shall be supported by a pool of short – term
experts.
The RTA is bound by the rules on hours of work in force in the host administration.
He/she is not authorized to work part-time. Management and control of leave and working time are the
responsibility of the MS Project Leaders and their BC counterparts.
Qualifications and skills of the Resident Twinning Adviser
Be a national of a Member State of the European Union;
Minimum Bachelor degree in economics, law, public administration or other areas relevant for the
project implementation;
Civil servant or equivalent staff seconded to work;
At least 3 years of professional experience in the field of taxpayer services, establishment and
functioning of organizational units for providing taxpayer services (especially Contact Centre) or in
implementation of institutional aspects targeted by twinning contract;
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Proven executive capacity, multidisciplinary managerial skills and organizational and planning
capability;
Experience in developing and delivering training programmes for improving the quality of taxpayer
services;
Fluent in written and spoken English
Sound knowledge of the situation of the beneficiary country would be an asset
Tasks of the Resident Twinning Adviser
As to the general responsibility of the day-to-day implementation of the Twinning project in the Beneficiary
Country, the Resident Twinning Adviser (RTA) tasks will include:
To provide technical advice and assist the administration in the BC in the context of a predetermined
work-plan.
Coordination of all project activities and experts’ inputs in the country;
Ensuring day-to-day implementation of the Twinning project in the BC;
Ensuring smooth correlation between the activities, deadlines and the envisaged results in the Work
Plan;
Taking corrective actions, if necessary, inside the terms of the signed contract.
To participate in the preparation of all strategic project documents (quarterly monitoring reports, final
project report etc.);
Together with the Project Leader, to nominate, mobilize and supervise the Short-Term experts;
3.5.3 Profile and tasks of the short-term experts
Other specialist staff will be made available by the Twinning Partner to support the implementation of activities.
Specific and technical matters not directly covered by the Resident Twinning Adviser can be taken over by a
pool of short-term experts within the limits of the budget. CV's and proposed activities of each Short-Term
Expert should be an integral part of the MS Offer. The detailed expert input shall be established when drawing
up the twinning work-plan.
Pool of Short-Term Experts (STEs) – Requirements:
- Minimum Bachelor degree or an equivalent of 10 years of relevant professional experience in the field
of tax, auditing, economics, law, public administration, or other area relevant for the implementation of
the project;
- be civil servants or equivalent staff seconded to work within departments/units related to providing
taxpayer services in a Member State;
- have at least 3 years of experience in providing taxpayer services or in implementation of institutional
aspects targeted by twinning contract;
- have experience in organisation and implementation of training sessions organised by Member States or
by Community institutions directed towards staff members and/or operators in the scope of the project;
- Fluent in written and spoken English
Tasks of the Short term Experts (STEs)
More specifically, the Short-Term experts will:
- prepare and implement specific tasks based mainly on practical cases and experience in compliance
with their mission description and in accordance with Project activities;
- provide practical expertise/advices to relevant staff for execution of different tasks related to the project
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- assist in key tasks, e.g. in the field of taxpayer services;
- Address cross-cutting issues.
Non-exhaustive list of short-term expertise:
The short term experts are expected to have expertise in the following areas (Contact Centre/Call Centre/Service
Counters):
- Assessment of the performance capacities and human resources
- Improvement of the communication between the Tax Administration and the taxpayers
- Establishing control (monitoring) system and criteria for evaluation of performance
- Provision of trainings
3.5.4 RTA Assistant
The RTA will be provided with a full-time RTA assistant acting as an assistant for technical and organisational
support. The assistant will be contracted according to twinning rules and paid from the Twinning budget. The
assistant will be selected through an open call. The selection of RTA assistant will be made by interviewing at
least 3 eligible candidates. The role of RTA Assistant is to support the RTA in the project management by taking
care of mission preparations and filing mission reports, time sheets and mission certificates. In addition, the
assistant will be responsible for organisation of meetings, seminars etc. and their logistics. The RTA assistant
will also act as translator/interpreter, when necessary.
3.5.5 Full-time translator / interpreter:
A full-time translator / interpreter will be selected through an open call. The full-time translator / interpreter will
be involved in all necessary project activities (training sessions, translation of project documents/reports and
materials, organizational activities, etc.). The role of the translator / interpreter will be to provide translation as
well as interpretation.
4. Institutional Framework
4.1 Beneficiary Institution(s)
The main beneficiary of the Twinning Project is the Public Revenue Office. The project implementation will be
coordinated by the Taxpayer Services Sector within the General Directorate of the PRO.
The Public Revenue Office (PRO) is the administrative institution within the Ministry of Finance. The status,
organization and authority of the PRO are regulated in the Law on Public Revenue Office. According to this
Law, the Public Revenue Office implements the tax policy and does collection of taxes and other public duties
on basis of the Law on Tax Procedure and specific tax laws and international agreements in the area of taxes.
Moreover, it provides assistance to the taxpayers in their compliance efforts; performs external audit, monitors
and analyzes the functioning of the tax system and also provides proposals for law changes in order to increase
the efficiency and effectiveness of the collection of taxes; cooperates with the tax authorities from other
countries and provides international legal aid in tax matters.
The Public Revenue Office has approximately 1300 employees in total. The organizational structure of the
Public Revenue Office is the following: General Directorate located in Skopje, Large Taxpayers Office (LTO), 5
Regional Tax Offices and 8 Tax Departments and 72 Service Counters, which represent the constituent part of
Regional Tax Offices. The number of employees in the Service Counters is different (from 1 to 6 employees)
depending on the economic activity and the number of taxpayers in the respective municipality. According to the
latest 2012 Organizational Structure of the Public Revenue Office, “The Service Counters, in the area that they
are created for, can function as mobile organizational units – Mobile Service Counters, if needed”. The PRO is
using 3 Mobile Service Counters and they are staffed with employees from the respective Regional Office
depending where the Mobile Service Counter operates.
The General Directorate is responsible for execution of tax policy, determination of standards and organization
of the implementation of regulations. The Regional offices have to organize immediate implementation of the
12
assessment and collection of taxes. They are also responsible for direct implementation of regulation regarding
external audit, offence procedure and enforced collection of taxes. The Tax Departments are responsible for
immediate implementation of assessment and collection of taxes. The main goal of the Service Counters across
the country is to provide improved services to the taxpayers and for the PRO to maintain a presence in all
municipal areas thus encouraging and supporting compliance. The Service Counters report for their
performances to the Regional Offices. The Taxpayer Services Departments report for their performances to the
Regional Office as well as to the Taxpayer Services Sector within the General Directorate. The Contact Centre
reports for the performances to the Taxpayer Services Sector as its organizational unit.
With 2012 PRO Act of systematization and organization, there are 49 working posts within the Contact
Centre/Call Centre premises. Currently the Contact Centre/Call Centre is staffed with 10 employees.
The taxpayer services function is performed by the Taxpayer Services Sector within the General Directorate.
Within The Taxpayer Services Sector the following organizational units are in function: Contact Centre,
Taxpayer Services Departments in each Regional Office and Service Counters as organizational units within the
regional offices.
4.2 Project Steering Committee (PSC)
A Steering Committee (SC) will be established to monitor the implementation of the project. The Committee
shall be composed of representatives of the Beneficiary Country Project Leader, the Member State Project
Leader, the Resident Twinning Adviser, the RTA counterpart, representatives from the Taxpayer Services
Department from the Beneficiary Institution, The Delegation of the European Union and the Central Financing
and Contracting Department within the Ministry of Finance, the Secretariat for European Affairs, and other
stakeholders. The final and exact composition of the SC will be agreed with the Contracting Authority at the
start up of the project.
The proceeding of the Project Steering Committee related to the preparation of an operative side letter updating
the details of activities foreseen by the work plan are attended by the two Project leaders, the RTAs, a
representative of the EU Delegation and a representative of the Contracting Authority. The RTA counterparts
and principal MS experts can participate as appropriate. At least ten working days before the meeting of the
Project Steering Committee, the RTAs circulates to all other participants a draft of the updated details of
activities. Considering the other tasks of the Project Steering Committee, in particular the preparation of
quarterly interim reports, members shall take due precautions in order to be able to attend the meeting during all
its duration.
The Steering Committee will meet quarterly or more frequently, if required. The SC meetings are called and
chaired by both Project Leaders. The Resident Twinning Adviser will be responsible, jointly with the national
counterpart, for drafting an interim quarterly report and presenting it to members of the committee at least 2
weeks prior to each Steering Committee meeting. The SC will take the necessary decisions related to project
facilitation and progress and will be the forum to discuss any unforeseen difficulties. Exceptional SC meetings
can be convoked in case of exceptional needs. It is the responsibility of the Project Steering Committee to update
the detailed description of activities in a six month perspective, issuing successive operative side letters.
4.3 Reporting requirements as per Art 6.4 of the Twinning Manual
Proper project reporting is essential to ensure proper follow-up of project implementation and to properly
evaluate the results. These reports shall consist of a content section and financial section.
Every three months, the MS Project Leader in co-operation with the BC Project Leader will prepare and submit
interim quarterly reports. Each report will cover a three months period calculated from the date of notification
of endorsement / signature of the contract. The first report will be due in the fourth month counting from the date
of notification of endorsement / signature of the Twinning contract. Interim quarterly reports will be prepared
and distributed to all the participants in advance of the meetings of the Project Steering Committee. The
financial part of the interim reports, must document the actual expenditure in relation to budgeted expenditure. A
list detailing each item of expenditure incurred in the period covered by the reports, and indicating for each its
title, amount, relevant heading in the Budget of the Action and the reference of the justifying document, is
annexed to them.
13
The MS Project Leader shall submit the final report before the end of the legal duration of the Twinning
contract. The final report shall be forwarded no later than three months after the implementation period of the
Action (work plan) as defined in article 2 of the Special Conditions of the Twinning Contract. The final report
will be accompanied by a verification expenditure report. This means that the final report, final invoice, and
expenditure verification report have to be submitted at the latest during the final month before the end of the
legal duration of the Twinning contract.
Reports will follow the templates of Annex C4/Annex C5 of the Twinning Manual. In addition to these formal
reporting stages, the twinning partners are obliged to inform in writing the Contracting Authority (CFCD) as
well as the final beneficiary of the action of any critical aspects or conditions of project implementation, or any
amendments/modifications necessary within the budget.
All reports must be produced in the English in electronic and hard copy. These reports shall be signed by both
Project Leaders. Each report must be presented in electronic format two weeks prior to the Steering Committee
meetings and in two hard copies to the Project Beneficiary, the Contracting Authority, the members of the
Steering Committee Meeting and the EU Delegation.
The final versions should incorporate any comments and discussions during the Steering Committee meetings.
Failure to submit satisfactory reports in time may lead to the decision to suspend EU financing for the project.
5. Budget
IPA Community
Contribution
National
Co-financing TOTAL
Twinning Contract 95%
760.000,00 EUR
5%
40.000,00 EUR 800.000,00EUR
The co-financing requirement foreseen under IPA will be considered fulfilled according to
the provision of the relevant Financing Agreement.
The budget for the project is based on a 24-month twinning partnership.
In addition to the IPA and National co-financing as part of the Twinning Contract amount, as a rule, all twinning
contracts must provide additional co-financing on the side of the Beneficiary Institution, for the purpose of
covering costs not covered under the project budget as per Twinning manual, point 5.13, as follows:
Direct and indirect cost of the Beneficiary administration and civil servants working for the project;
Travel by the beneficiary officials from their capitals to a MS or between MS;
Organization of seminars/ workshops/ trainings (incl. hall rental, printing seminar materials, transport of
employees and other logistical support that will be foreseen under the Twinning Contract).
Facilities for the Member State experts: adequately equipped office space; telephone; e-mail services; fax;
photocopiers; computer; internet access; secretarial support; access to information;
For the needs of the project, a full time RTA Assistant and a Translator/Interpreter has to be appointed under the
project budget.
The project will be located in the premises of the Public Revenue Office. The Public Revenue Office will ensure
appropriate facilities and basic equipment for the work of the experts. This includes administrative support,
14
office space, telephone and fax and other necessary facilities. This contribution should also include logistical
support for various training activities, including selection of trainees (in consultation with the Member State
experts), as well as providing the Member State experts with the documents necessary for project
implementation.
The twinning partner (project beneficiary) shall provide all available assistance to solve unforeseen problems
that the Member State twinning partner(s) might face.
6. Implementation Arrangements
6.1 Implementing Agency responsible for tendering, contracting and accounting
The Central Financing and Contracting Department (CFCD) of the Ministry of Finance will be responsible for
tendering, contracting, payments, accounting and overall supervision of the implementation of the project, upon
conferral of management. The Head of CFCD will act as the Programme Authorising Officer (PAO) of the
project:
Ms. Radica Koceva (PAO)
Central Financing and Contracting Department
Ministry of Finance
Fax: +389-2- 3231 219
E-mail: [email protected]
6.2 Main counterpart in the BC, including contact person and contact details.
The Project Leader shall be the main counterpart in the BC, and will be directly responsible for co-ordination
and management of the project from the beneficiary side and will support the Twinning project team in
organisational and technical matters.
Public Revenue Office within the Ministry of Finance, Taxpayer Services Sector
Contact persons and contact details
Project Leader:
Mr. Muhedin Avdikj
Head of Taxpayer Services and Taxes Sector
Tel. + 389 2 3299 585
E-mail: [email protected]
RTA Counterpart:
Mr. Mihajlo Mihailov
Director assistant and Head of Contact center
Tel. + 389 2 3214 051
E-mail: [email protected]
6.3 Contracts
One (1) Twinning contract is foreseen for the implementation of the above mentioned activities.
15
7. Implementation Schedule (indicative)
7.1 Launching of the call for proposals
The estimated date for the launching of the call for proposals is: June 2013
7.2 Start of project activities
The estimated date for start of project activities is: January/February 2014
7.3 Project completion
The estimated date for project completion is: January/February 2016
7.4 Duration of the execution period
The overall execution period of the Twinning project is 27 months with an implementation period of 24 months.
(The duration of the Twinning work plan is increased by 3 months, to cover the initial setting in of the RTA and
the proper wrapping up of the Twinning Project).
8. Sustainability
The Beneficiary administration is fully committed to ensuring a long term impact of the activities of this
Twinning Project.The expected combined impact of this project will bring about significant improvement in
providing taxpayer services. The project will have impact on improving the systems (strategic planning
documents, strategic management), skills, practices, mechanisms, rules, by laws and strategies of the relevant
institutions. An ongoing review of key issues impacting on sustainability will start from the beginning of project
implementation, based on the results and outcomes that should be achieved over time. The objective of this
review is to facilitate the sustainable impact of outcomes beyond the end of the project. After project
completion, the key elements of the system are expected to be in place and operational.
The Member State Twinning partners shall transfer their best practices and know-how necessary to achieve the
mandatory results to the Beneficiary administration. Staff benefiting from trainings shall transfer knowledge
through subsequent training to their colleagues. Moreover and at the end of the implementation period a lesson
learnt seminar will be held to disseminate the results and the best practices acquired and to foresee future
relevant activities.
9. Crosscutting issues (equal opportunity, environment, etc…)
Throughout the project cycle, in particular when developing project workplan, state actors specifically
addressing (one of) the cross cutting issues shall be consulted.
The mainstreaming of the cross cutting issues is regarded on two different levels: (a) Ensuring that the internal
policies, structure or operating procedures of the beneficiary agency will conform to and promote the relevant
principles outlined per section below and (b) ensuring that the products, outputs produced by the beneficiaries
(e.g. laws, regulations, policies, and strategies) will conform to and promote the relevant principles outlined per
section below
9.1 Civil Society development and dialogue
N/A
16
9.2 Environmental considerations
Any ecological friendly initiative, which can be taken, will have to be implemented.
9.3 Equal Opportunity and non-discrimination
During the implementation the principles of equal opportunity and non-discrimination policies of the national
administration will be taken into account. The relevant EC policy is set out in the EC Programme of Action for
the mainstreaming of gender equality in community development cooperation (2001-06). In view of the specific
sector, it is not expected that the gender aspects will be of prime relevance for the outputs of this project.
9.4 Minority and vulnerable groups
In this area the main policy document is the Ohrid Framework Agreement. In an EU context, reference is made
to the “Race directive” of 2000 (200/43/EC of 29 June), which has an important impact on employment (incl.
vocational training, working conditions, social protection etc.) and is also a crucial aspect of the acquis.
During the implementation of the beneficiary will consult the state administration to identify areas where it
could improve its internal performance vis-à-vis minorities or other vulnerable groups.
9.5 Good governance, with particular attention to fight against corruption
The training activities will include a specific component to address a fight against corruption, especially for the
employees in the Contact Centre/Call Centre.
9.6 Communication and publicity
All requirements to ensure the visibility of EU financing will be fulfilled in accordance with Regulation (EC). N.
718/20073
.
10. Conditionality and sequencing
10.1 Conditionality
The project includes the following conditionality:
- Allocation of working space and facilities by the beneficiary for twinning before the launch of the tender
process;
- Organization, selection and appointment of members of working groups, steering and coordination
committees, seminars by the beneficiary as per work plan of the project;
- Appointing the relevant staff by the beneficiaries to participate in training activities as per work plan;
- Staff and operation of the Contact Centre/Call Centre and Service Counters will be ensured by the
beneficiary before launching of the Project.
If the conditions are not met, suspension or cancellation of the project will be considered
10.2 Sequencing
Key milestones will be:
1) Approval of the Twinning project fiche;
2) Circulation of the Twinning Project Fiche to Member State National Contact Counters;
3) Completion of the selection of the twinning partner;
4) Signature of the Twinning contract, including the Twinning Work Plan;
5) Commencement of the implementation of the twinning (inter alia, the arrival in the country of the
Resident Twinning Adviser);
3
See Article 62 and 63 of Regulation(EC) N. 718/2007
17
6) End of the implementation period;
7) Submission of the final report.
ANNEXES TO PROJECT FICHE
1. Logical framework matrix in standard format
2. Implementation chart
3. Contracting and disbursement schedule by quarter for full duration of programme (including
disbursement period)
4. List of relevant Laws and Regulations
18
ANNEX I - Logical framework matrix in standard format
LOG FRAME PLANNING MATRIX FOR Project Fiche: Improving of the PRO taxpayers services Programme name and number: National Programme under the IPA
Transition Assistance and Institution Building Component for 2010
CRIS number : 2010/022-264
Contracting period
expires two years
from the date of the
conclusion of the
Financing
Agreement
Execution period
expires two
years from the
final date for
contracting
Disbursement period
expires one year from the
final date for execution of
contracts.
Total budget :
EUR 800,000
IPA budget:
EUR 760,000
Overall objective
Objectively verifiable indicators Sources of Verification
This Project will improve the performance of the Public Revenue Office (PRO)
with regards to providing better services to taxpayers with the aim of increase
voluntary compliance.
Increased compliance and revenues in the PRO
budget
- Commission's Progress Reports;
- Monthly monitoring progress report
from SPO to CFCD.
-PRO report
Project purpose Objectively verifiable indicators Sources of Verification Assumptions
19
To strengthen the quality of services towards the taxpayers by establishing
effective information methods and communication tools towards better services to
taxpayers and to ensure strengthening of the partnership between the taxpayers and
tax servants through Contact Centre/Call center and Service Counters4 any other
channels to the public.
In addition, the purpose of the project is to ensure an equal interpretation of the tax
laws throughout the country, as well as to build a user friendly environment by
upgrading the already established Contact Centre / Call Centre and the Service
Counters and improving all the services provided to the taxpayers by the PRO in
general.
Increased satisfaction of the taxpayers from the
PRO services.
- Commission monitoring and
evaluation tools;
- Commission documents;
- Government documents;
- PRO reports;
- Survey.
Strong support from top
managers of PRO.
Results Objectively verifiable indicators Sources of Verification Assumptions
Results for Activity 1: Quality service and improved efficiency of Taxpayers'
Services and Contact Centre/Call Centre:
The Taxpayers' Services in general and the Contact Centre/Call Centre operates
more efficiently and the effectively by having improved the organisation and
management of its human resources, working procedures, operational policies etc.
Services to taxpayers by Contact Centre/Call Centre and other ways are
modernized and extended to cover a wide range of services by telephone, face to
face and other means, tools, best practices to serve the public, etc.
The Contact Centre/call Centre communicates with the public more effectively due
to the implementation of updated communication plans, disseminated information
packages etc.
Continuous quality control is put in place by introducing a monitoring system for
control of taxpayer consultation /communication
Contact Centre/Call Centre performance evaluation system implemented annually
Measurable indicators for Activity 1:
The organisation and management of the
Taxpayers' Services in general and the Contact
Centre/Call Centre improved by new job
descriptions, operational guidelines, working rules
and procedures etc.
Statistics about the operation of the Taxpayers'
Services in general and Call Center /Contact Center
demonstrate improved performance (number of
processed tax returns, number of inbound and
outbound calls with taxpayers, number of satisfied
taxpayers of the phone line/face to face or other
services, number of taxpayers using the services of
the Contact Centre/Call Centre increased up to
10%; number of new services to taxpayers,
increased awareness and compliance of the
taxpayers etc.)
Communication of Centre/Call Centre’s with
taxpayers enhanced, due to the implementation of
updated communication plan, disseminated
Commission monitoring and evaluation
tools;
- Commission documents;
- Government documents;
- PRO reports;
- Survey.
- Acceptance of
recommendations
by the PRO;
- Availability of
resources and
sufficient absorption
capacity;
- Availability of
resources to operate
the effectively;
- Sufficient
absorption capacity
of PRO
administrative staff.
4 Contact Centre and Service Points - according to the organization and systematization act of the PRO
20
and confirms enhanced service delivery
Results for Activity 2: Quality service and improved efficiency of Service
Counters:
The Taxpayers' Services in general and the mobile and municipal Service counters
operate with increased efficiently and the effectively by having improved their
organisation and management including updated job descriptions, operational
guidelines working rules and procedures;
Services to taxpayers by mobile and municipal service counters and other are
modernized and extended to cover a wide range of services by telephone, face to
face and other channels, tools, best practices to serve the public, etc.;
The Service counters communicates with the public more effectively due to the
implementation of updated communication plan, prepared information
packages/materials about the Service Counters services (brochures and leaflets)
etc.;
information materials etc.
Quality of services to taxpayers is guaranteed by
the introduction of a monitoring system for
consultation/communication of call centers/contact
centers with taxpayers
Enhanced quantity and quality of service delivery
is confirmed by annual evaluation of Contact
Centre/Call Centre’s performance;
Measurable indicators for Activity 2:
Organisation and management of the mobile and
municipal service counters improved due to new
job descriptions, operational guidelines, working
rules and procedures etc.
Statistics about the operation of the mobile and
municipal Service Counters demonstrate improved
operational performance (increased number of
processed tax returns, number of taxpayers using
the services of Service Counters, number of
satisfied taxpayers, number of services to taxpayers,
increased awareness and compliance of the
taxpayers, number of monthly visits of mobile
service counters to municipalities/places increased
to at least 5 visits as per Tax calendar and
taxpayer's needs
Number/areas and efficiency of services to
taxpayers by mobile and municipal service counters
and other means increased
Communication of Service counters with taxpayers
enhanced, communication plan is updated,
information packages delivered;
21
Continuous quality control is put in place by introducing a monitoring system for
control of consultation/communication of service counters with taxpayers';
Mobile and municipal Service counters performance evaluation system
implemented annually and confirms enhanced service delivery;
Quality of services to taxpayers is guaranteed by
the introduction of a monitoring system for control
of service counter's consultation / communication
with taxpayer
Enhanced quantity and quality of service delivery
is confirmed by annual evaluation of Service
counter’s performance;
Activities Means Costs Assumptions
The Twinning will support the development of the Call Centre/Contact Centre
and Service counters and the Taxpayers Services in general for the update and
implementation of PRO's comprehensive strategy including also those services
to the public which are in or outside of the scope of the Call Centre/Contact
Centre and Service counters.
Activity 1: Quality service and improved efficiency of Taxpayers' Services
and Contact Centre /Call Centre
Review, update and implementation of PRO's comprehensive strategy of
Taxpayers Services covering all types and areas of services to taxpayers
including the introduction of additional tools, best practices for the operation of
the Contact Centre /Call Centre as well as all other channels and means
managed by the PRO Taxpayer's Department
Development of taxpayer services and Contact Centre/Call Centre’s
performance model (blueprint) covering its statute, structure and functions,
range of services to taxpayers, performance monitoring and evaluation system
to controls efficiency of the operation of the Contact Centre/Call Centre;
Assessment of the Contact Centre/call center's capacity in terms of its operation
and human resources management;
Preparation and/ or improvement of Manuals, procedures and check-lists:
Review and revision of existing policies and procedures and proposal for new
ones where relevant in close cooperation and consultation with key staff of the
PRO Taxpayer's services department, Contact Centre/Call Centre including:
- Organisation and functioning of the Contact Centre/Call Centre and the job
descriptions of its staff,
- Operational guidelines, working procedures of the Contact Centre/Call
Centre,
- Twinning Contract
- One Member State Project Leader;
- One Member State Resident Twinning Adviser;
- A pool of short-term experts.
- Total EUR 800 000
- IPA - EUR 760 000 or 95%;
- National co-financing EUR 40
000 or 5 %;
- Activities are
supported by PRO
staff.
- Cooperation among
the stakeholders
- Commitment from
national authorities in
the process
22
- Operational guidelines for rules and methods about
communication/consultations with taxpayers by telephone, face to face and
services through other channels,
- Communication strategy and plans Contact Centre/Call Centre, preparation
of information materials for taxpayers and tax officials regarding the
Contact Centre/Call Centre and its operations,
- Monitoring system for control of all consultation/communication with
taxpayers which would allow to monitor time, form and content of
consultation, as well as precision and politeness etc. when providing
responses to taxpayers,
- Evaluation system for assessing the performance of the Contact
Centre/Call Centre’ regularly (annually);
Organization of seminars and conference for the implementation of the above ;
Advice and on the job training for the Contact Centre/Call Centre staff for the
implementation of the above and for the possible use of software applications in
the business processes;
Organization of a Training program including train the trainer module
concerning the provision of consultations /communication with taxpayers by
telephone and face to face and through other channels;
Organization of Workshop to adopt the best practice regarding the how to
further improve taxpayer services;
Organization of a study visit in the EU member state Tax Administration for the
PRO Contact Centre staff to better understand the new services to taxpayers in
general and by the Contact Centre/Call Centre;
Organization of a “Lesson Learnt” seminar at the end of the project activities,
that will focus on the general issues which have arisen during the
implementation process;
Activity 2: Quality service and improved efficiency of Service Counters
Review, update and implementation of PRO's comprehensive strategy covering
all types and areas of services to taxpayers including the introduction of
additional tools, best practices for the operation of Service Counters as well as
all other channels and means managed by the PRO Taxpayer's Department
Development of mobile and municipal Service Counters’ performance model
(blueprint) covering its statute, structure and functional links etc. in order to
23
improve the efficiency of the operation of the Service Counters;
Manuals, procedures and check-lists: review and revision of the existing
operational procedures and proposals for new ones where relevant in close
cooperation and consultation with key staff of the PRO Department for
Taxpayer's Services and Service Counters including the following:
Updated Operational guidelines, working procedures of the Service Counters;
Development of communication plan and information packages (brochures and
leaflets) for taxpayers and tax officials concerning the Service Counters;
Organizing seminars and trainings for the implementation of updated
operational guidelines for the working procedures of the Service Counters
including the development of the train the trainer module
Development and implementation of a monitoring system for control of all
consultation/communication with taxpayers which would allow to monitor time,
form and content when providing responses to taxpayers,
Development and implementation of an evaluation system for assessing the
performance of the Service Counters regularly (annually);
Organization of a “Lesson Learnt”: seminar at the end of the project activities
that will focus on the general issues which have arisen during the
implementation process.
24
ANNEX II: Implementation chart
Year 2013 2014 2015 2016
Quarter Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1
Selection of
twinning partner
and preparation of
the contract
Implementation of
the twinning project
25
ANNEX III - Contracting and disbursement schedule by quarter for full duration of programme (including disbursement period)
2013 2014 2015 2016
Contracted Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1
Twinning
Contract 800,000
Cumulated 800,000
Disbursed Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1
Twinning
Contract 320.000 400.000 80.000
Cumulated
26
ANNEX IV - List of relevant Laws and Regulations
Reference list of relevant laws and regulations on taxation:
- Constitution;
- Law on Public Revenue Office;
- Law on Tax Procedures;
- Law on Value Added Tax;
- Law on Personal Income Tax;
- Law on Corporate Income tax (Profit Tax);
- Law on registration of cash payments
- Law on compulsory social insurance contributions
- Law on donations, sponsorships and public activities;
- Law on games of chance and entertainment games
- Law on attorneys stamps;
- Law on radio and TV broadcasting fee
- Strategic Plan of the PRO
- PRO Act for systematization and organization
Reference to AP /NPAA / SAA/Progress report 2011/ MIPD/ national / sector investment plans
Reference to AP
The Accession Partnership in Chapter 16 – Taxation identifies the need for increased administrative capacity of the
PRO to implement tax legislation and to fight fiscal evasion.
Following the priorities of the Accession Partnership, with this project, PRO will develop efficient methodologies
through the Contact Centre, which will help to fight against fiscal evasion. The development of new IT
methodologies foreseen in this project is crucial for achieving of the above mentioned priority. This will result in
inevitable increase of the administrative capacity of the Public Revenue Office.
Reference to NPAA
The NPAA stipulates the implementation of the Programme for Development of a Contact Centre, as a priority.
Reference to SAA
Article 89 of SAA stipulates that “The Parties will establish cooperation in the field of taxation including measures
aiming at the further reform of the fiscal system, the modernization of the tax services with a view to ensuring
effectiveness of tax collection and the fight against fiscal fraud.”
Reference to Progress Report 2011
EC Progress Report for 2011 in the chapter 4.16 Taxation concludes that “Operational capacity for the administration
of taxes continued to improve, however enforced collection, investigation, audit performance, IT and staffing
capacity remain to be addressed. Effective means of combating tax fraud and reducing the informal economy have
yet to be introduced”.
Reference to MIPD
27
Chapter 3.3.6 Customs and Taxation states:
Objectives:
Ensure that systems and documentation in the area of customs and taxation are planned and developed in
accordance with the interconnectivity requirements of the EU.
Strategic choices:
In particular a coordinated and horizontal specialized support managed by DG Taxation and the Customs Union is
needed to ensure that the technical and functional solutions adopted by the Beneficiaries are in line with EU
requirements.
Reference to national / sector investment plans
The project is directly linked to the Strategic plan of the Public Revenue Office 2009-2011:
Improving taxpayers’ services
The purpose is to continue the policy of providing services to the taxpayers, to strengthen the taxpayer’s confidence
towards PRO which is ready to help them professionally to resolve tax issues and to motivate them in compliance of
their obligations voluntarily.
Training the taxpayers to comply their tax obligations voluntarily and legally without PRO intervention
In order to raise the level of voluntary and legal compliance of the tax obligations by the taxpayers it will be
organized Contact Centre for providing services to the taxpayers and it will be refurbished and equipped the premises
for it; providing staff and their education; supplying software to use the knowledge base; carrying out a poll for
checking taxpayers satisfaction of the PRO operation; carrying out a Project “Industrial Partnership” with the
taxpayers by specific industries, for that purpose it will be organized advisory meetings with the representatives of
the chosen industries and with their associations, making realization about the taxation conditions in the industry,
undertaking external audit activities for the industry members, summarizing results, making statistics base and
realizing media activity for the results
The project is also linked with the Strategic Plan 2013-2015, where it is stated that „Тhe amendments and changes in
the organization and systematization of the PRO supports further decentralization of the function taxpayers services
by opening of Mobile Services Points for the municipalities where there is no economic justification for establishing
of other organizational form, also as priority is stated „Reducing of the time and costs for internal and external
communication of PRO...improving of the communication and informing (external and inter-organizational) and
introducing of new and development of the already established e-tools, which will facilitate full informing of the
employees and linking of the PRO organizational units, as well as fast and easy access and distribution of tax
information to the public and target groups on national and local level“, as well as “Higher degree of voluntary
declaring of taxes through improving of the taxpayer’s services and further strengthening of their trust in PRO as
professional institution, prepared to help them and effectively resolve the tax issues”, This project is also linked and
with the strategic measure „Voluntary and lawful fulfilling of the tax duties without interventions of the PRO” stated
in the Strategic Plan 2013-2015.
