Upload
e-government-center-moldova
View
1.397
Download
3
Tags:
Embed Size (px)
DESCRIPTION
Presentation held by Mrs. Lily Begiashvili, Deputy Head, Revenue Service of Georgia, within the Regional Workshop on Georgia's anti-corruption and public service delivery reforms (22-24 September 2011).
Citation preview
Reforms at Georgia Revenue Service
Batumi, Georgia
22-24 September, 2011
Summary
• Reforms in Tax and Customs Spheres
• Electronic Tax Administration
• E-Customs
• Georgian Business Sector’s expectations after Rose Revolution:
– Removing a daily threat of corruption
– Creating a legal system that was predictable rather than arbitrary
– Ensuring free, open and competitive economy
• Reforming Georgia into the easiest and the most attractive
place for doing business
Reforms in Tax and Customs Spheres
Institutional Reforms
2007
Customs Administr
ation Tax
Administration
Revenue Service
Tax
Tax Prevention Department
Audit Department
Service Department
Customs
Economic Border Protection
Department
Customs Clearance Department
Mediation and Dispute Resolution Department
International Relations
Department
Legal Department
Administrative Department
IT Department
PR and Marketing
Department
HR Department
Since January 2011 – New and unified Tax and Customs Code
Business Climate: Low and Competitive Taxes • From 26 types of taxes in 2003 - to only 6 types of taxes in 2004
• Income Tax - 20% (by 2014 - 15%)
• Corporate Tax – 15%
• VAT - 18%
• Property Tax - 1%
• Import Tax - 0%; 5%; 12%
• Excise Tax (differential)
• State revenues increased by 80% in 2005‐2007
Fair, Simple and Reliable Tax System • Personal Tax Agent
• Advance Ruling
• Tax Agreement
• Special Tax Regimes – Micro and Small
Businesses
• Good Faith Principle and Tax Ombudsman
• RS Commission for Production Loses
• Risk Based Audits
Alternative Audit
Revenue Service
Alternative Tax Audit
High
Risk Companies
Medium Risk Companies
Low Risk Companies
Revenue Service
Out of 1200 complaints in 2011
Decision January February March April August
Refused 70% 75% 67% 65% 15%
Partially decided in favor of a company
18% 18% 23% 22% 10%
Fully decided in favor of a company
11% 8% 10% 13% 75%
Trend 29% 26% 33% 35% 80%
Mediation vs. Dispute Resolution
District Tax Officer - from Control to Partnership
Bringing services to taxpayers Advising, informing and educating taxpayers
Customs Reforms Tariffs
Before 2007
(16)
12% 14% 15%
16% 17% 18%
20% 25% 30%
5% 6% 7%
8% 10%
4% 0%
After 2007
12%
5%
0%
Customs Reforms Tariffs
• Before 2005
import procedures
required:
• After 2009 import
procedures
require:
54 documents 4 documents
Customs Reforms
Customs Reforms • Special VAT Regime
• Golden List
• Certificate of origin
• Unified customs and revenue taxpayer files
• Creation of Customs Clearance Zones in Tbilisi, Batumi, and Poti
Electronic Tax Administration
Taxpayer brings filled tax returns to tax office or sends it via insured post
For submission of
tax returns tax
payer was
enforced to wait in long queues
Tax inspector receives and certifies tax returns submission fact
Submitted tax
return is
transmitted to the
information
processing division
Tax return
data
manually
put in joint database
Processed
returns are
transmitted
to the Archive
Data from
submitted
declaration is
reflected to the
personal card of tax payers
Correction of
mistakes in tax
returns causes
delayed
calculation of tax liability
Tax Returns Filing before 2009
Electronic Filing after September ’09 Tax payer fills and
sends electronic
tax return via internet
Electronic tax return is assigned the
reference number
Tax returns are electronically archived
Electronic registration
Applications
Integrated Tariff Data protection
Internet payments
SMS & E-mail
Accelerated services
Business Environment
Video Tax Code
Electronic filing
Electronic VAT Invoices
Collection of Payments
Appeals
Customs Clearance Zones
Frequently Asked Questions
Notifications Tax Free
Postal Parcels Declarations
Mortgage/Arrest of Property
Business Map
Only 2% of Time
• According to the Enterprise Surveys Georgia ranks #1 in Eastern Europe and Central Asia
RESULTS: Minimize corruption risks Ensure full performance monitoring
WWW.RS.GE
USER
RS Manager
Map Layers
Statistics
Marked area 1500 km2
Population on the marked area 543
Number of taxpayers 17
Bread production 4
Clothes shops 5 Construction business 1 Hotels 2
Restaurants 4
Financial serivces 1
Businesses on the marked area
Report 26.11.2010
Implemented measures - Details 36
Control purchases - Details 16
Chronometric checks -Details 3
Stock-takings/Inventories - Details 2
Penalties -Details 5
Sealings - Details 1
Examinations - Details 7
Audit procedures - Details 2
New Approach
Registering Financial Means
Tax Receipt with bar code
Customer Collecting Terminal
Server
Crypto Module
Network
GSM
E-Customs
Red channel (Physical inspection)
Yellow channel (Documentary check)
Green Channel
(No prerelease check)
Blue Channel (post clearance audit)
’’ASYCUDA” Automated System of Customs Data
Risk Criteria Random Selection Module
ASYCUDA World
Risk Distribution
35%
5%
42%
18%
Import
10%
1%
56%
31%
Export
TRACKER 7
MINISTRY OF DEFENCE
MINISTRY OF ECONOMY AND
SUSTAINABLE DEVELOPMENT
MINISTRY OF ENVIROMENT
AND PROTECTION OF
NATURAL RESOURCES
SERVICE AGENCY
OF THE MINISTRY OF
INTERNAL AFFAIRS
DATA SERVER
License/
Permit
REVENUE SERVICE
Simplification of Procedures Single Window
E-Customs
Ministry of
Internal Affairs Ministry
of Defense
Ministry of
Health
Ministry of
Justice
Airlines
Railway
Bonded Wareho
uses
Customs Brokers
Before Creation of Customs Clearance Zones
Border Crossing
Point
15 – 30
minutes
Warehouse
1 -2
hour
Bank for
Payment
30 minutes
–
hour
Broker
For
Declaration
45 minutes
-
hour
Clearance
Service Center
10-30
minutes
Examination
(in case of red
corridor)
2 – 3
days
Warehouse
(in case of red
corridor)
30 minutes
Clearance Service Center
10-30
minutes
Warehouse
30 minutes
Release of goods
After Creation Customs Clearance Zones
Border Crossing Points
In case of standard procedures – in average 15 minutes
In case of red corridor – average 45 minutes
In case of green corridor - average 5 minutes (passport data registration control and customs procedures)
Advance Declaration Case
Customs
Clearance Zones
In case of standard procedures – in average 15 minutes
In case of red corridor - up to 1 hour
Payment of Customs Clearance Fees and Import
Duties are postponed by 5 days
Why Customs Clearance Zones? Clearing goods from office via www.rs.ge
Reduces paper-related costs
Advanced review and preparation of documents
Translation of Invoices
Collaborates securely with geographically dispersed clients
Filling & Processing:
- Land, Air, Sea and Railway declarations
- 750 declarations a day (on average)
Working hours: 24/7
Clearance Time: 15 minutes in average
Transportation of goods to the place of destination
Time line for documentary checks Ti
me
Past
100 % control
“Blind Control”
No risk analysis or assessment
8 Different agencies on the border
Today
Relevant Access to the database of
1) Patrol Police
2) House of Justice
Risk management system
Risk profiles
Random selection
Tomorrow
Joint use of BCPs
Turkey
Sarpi BCP in place
Armenia Negotiation process
Azerbaijan Proposal feed-back
Ukraine Interexchange of advance
information/agreement is signed
•National Agency of Public
Registry
•Civil Registry •Notary Chamber of
Georgia