Professional Documents
Culture Documents
ATAIC Final Report
ATAIC Final Report
Area 10.53 sq km
popu- gdp gini sectoral lbr pub debt externa mily exp
country area lation gdp per capita index gdp % force revenuesexpendit reservesexports imports gdp % debt gdp% U.G.E
sq km mill $ bill $ mill $ bill $ bill $ bill $ bill $ bill $ bill gdp%
Bangladesh 144000 147 331 2200 31.8 agri 19.9 68 6.389 8.694 3.278 11.17 13.77 46.7 22.55 1.80% 36.8
ind 20.6
serv 59.5
Brunei 5770 0.38 6.842 23,600 agri 3.6 0.146 3.765 4.815 4.514 1.641 0 5.10% NA
ind 56.1
serv 40.3
Comoros 2170 0.691 0.441 600 agri 40 0.1445 0.0276 0.034 0.115 0.232 3% NA
ind 4
serv 56
Egypt 1001450 79 328.1 4200 34.4 agri 14.7 21.8 21.32 31.83 26.3 24.22 35.86 102.9 22.59 3.40% 38.4
ind 35.5
serv 49.8
Guyana 214970 0.767 3.62 4,700 agri 35.5 0.418 0.36 0.43 0.295 0.622 0.707 1.2 0.90% NA
ind 19.3
serv 45.2
Indonesia 1919440 245.5 935 3800 34.8 agri 13.1 108.2 75.58 79.45 43.04 102.3 77.73 43.8 130.4 3% 19.6
ind 46
serv 41
Iran 1648000 68.688 610.4 8900 43 agri 11.2 24.36 104.6 100.6 58.46 63.18 45.48 25.30% 14.8 3.3 19.3
ind 41.7
serv 47.1
Iraq 437072 26.8 94.1 1900 agri 7.3 7.4 30.8 34.6 15.65 32.19 20.76 81.48 NA NA
ind 66.6
serv 26.1
Jordan 92300 6 28.89 4900 36.4 agri 3.6 1.512 4.191 5.305 5.55 4.798 10.42 79.9 9.071 11.4 19.4
ind 30.5
serv 65.9
Kuwait 17820 2.4 52.17 21600 agri 0.4 1.136 59.58 33.62 11.08 56.06 19.12 8.1 19.7 4.2 NA
ind 48.3
serv 51.3
Lebanon 10400 3.9 21.45 5500 agri 7.0 1.5 4.444 7.429 16.78 1.881 9.34 209 31.1 3.1 35.6
ind 21
serv 72
Malaysia 329750 24.4 308.8 12700 49.2 agri 8.3 10.73 31.63 37 82.3 158.7 127.3 46.7 57.77 2.03 32.1
ind 48.1
serv 43.6
Morocco 446550 33 147 4400 40 agri 13.3 11.25 15.85 20.39 18.21 11.72 21.22 70.9 17.9 5 38.4
ind 31.2
serv 55.5
Pakistan 803940 166 427 2600 41 agri 22 48.3 20.55 25.65 13.29 19.24 26.79 55 42.38 3.9 38.4
ind 26
serv 52
Qatar 11437 0.885 26.05 29400 agri 0.1 0.508 22.51 16.89 5.755 33.25 12.36 23.6 25.7 10 NA
ind 77.2
serv 22.6
Senegal 196190 12 22 1800 41.3 agri 18.3 4.749 2.023 2.377 1.18 1.478 2.98 17.8 1.628 1.4 45.2
ind 19.2
serv 62.5
Sierra Leone 71740 6 5.38 900 62.9 agri 49 1.4 0.096 0.351 0.185 0.531 1.61 1.7 NA
ind 31
serv 21
Sudan 2505810 41 96 2300 agri 35.5 7.4 7.943 10.1 3.552 7.505 8.693 59.6 29.69 3 NA
ind 24.8
serv 39.7
Tajikistan 143100 7 9.4 1300 34.7 agri 22.7 3.7 0.527 0.622 0.209 1.16 1.513 0.829 3.9 NA
ind 28.5
. serv 48.8
Yemen 527970 21.5 20.38 900 33.4 agri 12.5 5.759 7.314 6.984 6.735 8.214 5 30 5.5 6.4 27.5
ind 43.8
serv 43.7
Notes:
Revenues (J) : "Aggregate" Revenues [ Tax+Non-Tax].
Expenditures(K): "Overall" Expenditures [inc. Capital Expenditures].
NA: data not available
U.G.E:®: Underground Economy.
The data tabulated reflects position as on 30-06-06. Sources are various but authoritative.
Directorate General of Training & Research (Direct Taxes)
Conference of Heads of ATAIC Training Institutions
12-14 March, 2007
CONFERENCE SESSION IN PROGRESS
`
Table of Contents
Conference of
Heads of Training Institutions
(Direct Taxes)
Part – II
Conference Proceedings as
Recorded by the Rapporteurs
Venue:
DOT Complex,
Lahore, Pakistan.
FOREIGN DELEGATES
I. KUWAIT
01. Mr. Muhammad W. Al-Wasmi
02. Mr. Abdullah Y. Al-Nami
II. MALAYSIA
03. Madam Noor Azian Abdul Hamid
Director
Malaysia Tax Academy
04. Madam Noraini Mustafa
Director
Human Resource
05. Mr. Zaid Abdullah
Principal Assistant Director
Audit Training Centre
III MOROCCO
06. Mr. Omar Al Madani
Head of Multilateral Co-op Unit
07. Mr. Mohammad Said Bentaouet
Manager
Central Training Department
IV PAKISTAN
08. Mr. Muhammad Talha
Member (Human Resource Management)
Central Board of Revenue,
09. Mr. Muhammad Muneer Qureshi
Director General
Directorate General of Training & Research
(Income Tax)
V. SUDAN
10. Mr. Ibrahim Mohamed El-Hāssan Ibrahim
Head of Training Administration
11. Bushra Mohamed El-Makki Al-Khalifa
Scientific Supervisor in the Training
Administration
12. Jalal Eldein Suleman Gibereel Osman
I. T Manager in the T.A.
VI. YEMEN
13. Al-Haj Mohammad Saeed
Yemen Tax Authority
VII. TURKEY [OBSERVER]
14. Fayyaz Yazar
Chief Tax Inspector
15. Mr. Hassan Kaymak
16. Bulent Buyukdigan
Chief Revenue Controller
VIII IBFD [OBSERVER]
17. Aurobindo Ponniah
International Bureau of Fiscal Documentation
(IBFD)
Malaysia
18. Dr. V. Van Kommer
Manager Government Consultancy
International Bureau of Fiscal Documentation
(IBFD)
P.O. Box 20237,
1000 HE Amsterdam,
Neatherland
IX. USA [DEPTT. OF TREASURY] [OBSERVER]
19. Lee Niederman
Regional Training Coordinator
REVISED PROGRAM
CONFERENCE OF HEADS OF ATAIC TRAINING INSTITUTIONS
Venue : Directorate General of Training & Research (Direct Taxes)
Allama Iqbal Town, Lahore, Pakistan
Day 1
Monday, 12th March 2007
Day 2
Tuesday, 13th March 2007
Day 3
Wednesday, 14th March 2007
UPDATED ON 07.03.2007.
Int’l Conference of Heads of Training Institutions
of the Association of Tax Authorities of Islamic
Countries (ATAIC).
By Muneer Qureshi
Director General DOT(DT)
The first Conference of ATAIC Heads of Scandinavian countries tax to GDP ratios of
Training Institutions was held at the 40% and above are commonplace.
Directorate General of Income Tax (Training
and Research), Lahore from March 12 -14, In the ATAIC group the average “aggregate
2007. revenue” [tax and non-tax revenue] for the
entire group comes to just 419.5 bill dollars US
which is just 12% of the overall GDP of 3474
Nine countries represented by seventeen billion dollars. Considering that the aggregate
delegates, including observers, participated. revenue includes both tax and non tax revenue,
the yield from taxation is certainly very much on
The theme of the conference was “Technology the lower side. Countries like Pakistan have a
as a Force Multiplier in training and the tax to GDP ratio of just about 10%. Needless to
workplace.” say this needs to be improved drastically. Only
three countries of the ATAIC group, oil rich
The purpose of holding this conference was to Kuwait, Qatar and Iran are able to generate
look in-depth at the existing arrangements for aggregate revenues significantly in excess of
training of direct tax personnel in the ATAIC their aggregate expenditures.
group, to evaluate different options to improve
the same and develop a broad consensus on Consistent with the Conference theme,
the key issues involved and the best practices presentations were made on a wide range of
in this area. topics including Forensic Audit, Computer
Forensics, Simulation methodology,
The poor yield from taxation is a feature Computerization in the tax department and it’s
common to many countries of the ATAIC role in selecting Returns for audit, data
group. The tax to GDP ratios are well below
warehousing, multi-dimensional training
those achieved in the developed countries
where a yield of 20% and above vis a vis GDP methodology etc
is not uncommon. And in the highly developed
1
The use of modern technology has be able to tap the superb on-line IBFD resources
revolutionized work place practices in all areas. including comprehensive data base and
Information Technology has probably had the specialized tax journals and this promises to lead
biggest impact of all the different technologies to a quantum jump in DOT(DT) training
available. potential. Incidentally, IBFD membership does
not come cheap and CBR’s willingness to
At the heart of Information Technology is the commit significant resources to the much sought
ubiquitous computer. This may be a full after membership of this prestigious institution is
fledged ‘mainframe,’ a ‘mini mainframe,’ or a symbolic of governments firm resolve to
P.C. Whatever it’s configuration, given upgrade the training and research establishment
appropriate software, a networked environment and bring it up to International standards.
and suitable peripherals, this machine has
magnified enormously the human capability to The first Conference of ATAIC Heads of
store, retrieve and process vast amounts of raw Taxation Training Institutions was inaugurated
data. on the 12th March 2007 by Mr Salman Nabi,
Member (Direct Taxes), CBR, and in his
In revenue mobilization, the training of tax inaugural address he recapitulated Pakistan’s
personnel in diverse disciplines is today participation in the ATAIC Technical
heavily dependent on modern technology. Conferences held so far and CBR’s initiative in
Forensic audit, computer forensics and emphasizing the need for a conference convened
Simulation are all highly specialized areas in expressly to appraise the arrangements for
which tax personnel need to be trained training of taxation personnel within the ATAIC
intensively in order to make it possible for group.
them to conduct meaningful audit, detect tax
evasion, bring the concealed / suppressed
income to tax and, in selected cases,
successfully prosecute tax evaders in a court of
law, leading eventually to a significant jump in
government revenues – revenues necessary to
launch programs of economic development and
meet other pressing expenditures, including
those on Defense and Administration.
3
ATAIC Member but because of it’s active
participation as an ‘Observer’ in all ATAIC
conferences / meetings, is identified as a ‘Best
Practices country’ in these areas that ATAIC
members can emulate. It is our ardent hope that
Turkey will soon , InshaAllah, become a full
4
seeks to relate course content with the conditions
actually prevalent in the economy and training is
Mr Muhammad Talha, Member (HRM) CBR, thus made more meaningful and more relevant to
the real world in which tax personnel work. The
‘under ground economy’ is one such real world
scenario in which the new training methodology
holds much promise. The UGE is of great
significance to most developing countries in that
this segment robs the exchequer of considerable
tax revenue besides creating destabilizing
distortions in the economy and under mining the
rule of law in the country. The capacity building
training at DOT(DT) makes full use of this new
[Pakistan] made a very succinct presentation
training methodology as does the specialized
on “CBR Vision for Training / Capacity
training program (STP) for the income tax group
Building
probationary officer’s.
Also from Pakistan, Mr Muneer Qureshi, the Maj Gen® Sikandar Shami, DG, CSA
Director General DOT(DT) explained to the
conference delegates the new ‘multi ‘recruits’ entering federal government service
dimensional’ training methodology being actually begins- gave a very lucid presentation
developed and implemented at DOT(DT). on the initial training process and explained how
they too at CSA are using modern approaches to
teaching to achieve optimal benefit.
7
CONFERENCE OF HEADS OF TRAINING
INSTITUTIONS (DIRECT TAXATION) OF THE
ASSOCIATION OF TAX AUTHORITIES OF ISLAMIC
COUNTRIES AT THE DIRECTORATE GENERAL OF
INCOME TAX (TRAINING & RESEARCH),
LAHORE, PAKISTAN, FROM MARCH 12, TO
MARCH 14, 2007.
1
4. Normally, English (UK) will be used as a
common medium of expression between
Members and Members will make efforts to
improve the English expression and
comprehension of their Taxation Training
Institutions personnel, especially those likely to
participate in International Conferences.
5. When ATAIC Members hold Conferences,
where possible, simultaneous translation
facilities
(English to Arabic) will be provided.
6. There shall be improved sharing of relevant
information between ATAIC Members and
the World Wide Web /Internet will be fully
and properly put to use in this context.
7. Relevant statistical information / data will be
organized and maintained in a common,
mutually acceptable format, with effective
safeguards / security to ensure data integrity
but at the same time readily accessible by
Members.
8. ATAIC Members will make their Training
Institutions / facilities available for training of
each others taxation personnel on a
reciprocal, ‘no profit, no loss’ basis.
9. As far as possible, Members will endeavor to
use state of the art but “appropriate”
technologies in imparting instruction,
including “information technology.”
10. Members will also use dynamic but
“appropriate,” multi-dimensional training
2
methodologies, including ‘simulation
modules,’ in imparting instruction.
11. Members will consult each other on curricula
for different subjects in which instruction is
imparted in the training institutions and will
endeavor to ‘harmonize’ curricula used, as
far as is practical and feasible.
12. There shall be special emphasis on providing
training in ‘forensic audit,’ and ‘computer
forensics’ to taxation personnel.
13. The imaginative use of information
technology, including computers and
related peripheral equipment, will be
accelerated in training institutions.
14. Malaysia will be “Best practices model” in
imparting instruction in ‘Forensic Audit,’
‘Computer Forensics’ and in the use of
‘Simulation Methodology’ in training.
15. Turkey (OBSERVER COUNTRY but active
participant) will be “Best practices Model” in
computerization and data warehousing.
16. Pakistan’s experience with ‘Self Assessment’ /
‘voluntary compliance,’ ‘Withholding
Taxation’ and ‘Joint Audit Training’ will be
referred to by Members in designing their
training programs.
17. The Pakistan Direct Taxation Training
Institution (DOT(DT)) will make necessary
arrangements to provide training in English
Language communication skills to ATAIC
3
Members desirous of receiving such training,
on a ‘no profit, no loss’ basis.
18. The ‘Informal Sector’ will receive special
emphasis in the Training curricula.
19. ATAIC Taxation Training Manuals will be
digitized and On-Line access by Members will
be enabled.
DIRECTOR GENERAL,
Directorate General of Income Tax,
(Training & Research)
Sutluj Block, Allama Iqbal Town, Lahore,
Pakistan.
CC
1. MR M ABDULLAH YUSUF, CHAIRPERSON, ATAIC, SECRETARY GENERAL
(REVENUE DIVISION), CHAIRMAN, CENTRAL BOARD OF REVENUE, GOVERNMENT
OF PAKISTAN, for information.
4
ATAIC
Association of Tax
Authorities of Islamic
Countries
Conference of
Heads of Training Institutions
(Direct Taxes)
Part – II
Conference Proceedings as
Recorded by the Rapporteurs
3
FIRST SESSION:
Chairperson
Madam Noor Azian Abdul Hamid,
Director Malaysian Tax Academy
Co-Chairperson
Mr. Salman Nabi, Member (Direct
Taxes), CBR
SECOND SESSION
Chairperson
Co-Chairperson
Mr. Muhammad Talha, Member (HRM),
CBR
THIRD SESSION:
Chairperson
Co-Chairperson
Mr. Abudl Razzak, Member (Audit),
CBR
FOURTH SESSION
Chairperson
Co-Chairperson
Maj. Gen. ® Muhammad Yasin, Member
(Admn.) CBR
FIFTH SESSION
Chairperson
Mr. Omar Al Madni, Head of
Multilateral Cooperation Unit,
Morocco
Co-Chairperson
4
SIXTH SESSION
BRAIN-STORMING
SEVENTH SESSION
Chairperson
Mr. Fayyaz Yazar, Chief Tax
Inspector, Turkey
Co-Chairperson
Mr. Mahmood Alam, Director General
of Training (Customs, Sales Tax &
Federal Excise), CBR
5
Resource Persons
6
RAPPORTEURS
7
ORGANIZING COMMITTEE
8
ATAIC Conference. Lahore, Pakistan.
March 12 - 14.
Date: 12-03-07.
DAY ONE
Venue: DOT Complex,
Lahore, Pakistan.
OPENING SESSION
FIRST SESSION:
Chairperson
Madam Noor Azian Abdul Hamid,
Director Malaysian Tax Academy
Co-Chairperson
Mr. Salman Nabi, Member (Direct
Taxes), CBR
Rapporteur
Ms. Iram Adnan, Addl. Dir, DOT,
Lahore
9
SESSION-I:
10
Training Facilities
12
collaborates with media, public and other
organizations.
The presentation was applauded and the
Chairperson invited the next speaker for the
day.
The next paper was read by Maj. Gen (R)
Sikandar Shami, D.G. Civil Services Academy,
on the topic of “Training at the C.S.A”.
The speaker explained the selection
procedure, the academy’s objectives and the
organization of courses / syllabus.
The civil servant initially undergoes an
exam conducted by Federal Public Service
Commission. Later, psychological test and
interview are to be cleared. Age limit for
the above is 21 to 28 years.
The Civil Services Academy inculcates
harmony among officers of various regions of
Pakistan. It also creates in them an
understanding of socio-political /
administrative issues and it also ensures
that elements like integrity, discipline and
efficiency are the hall mark of officers.
Special stress is focused on leadership
skills with increased emphasis on practical
exercises and case studies.
Madam Nooraini from Malaysia inquired if
all exams of C.S.A were required to be
cleared or the officers were graded out of
the benchmark of 500 marks only.
Presenter of the paper informed that all
subjects were required to be passed in the
Civil Services Academy.
Mr. Omar Al Madani from Morocco wanted
to know if there was some system of reward
etc. Mr. Shami informed that a large number
of awards and medals etc., are given to the
excelling officers. Mr. Salman Nabi from
Pakistan added that in the Income Tax Group
the top 3 officers were awarded 3 lap tops by
Central Board of Revenue this year.
13
With this the second presentation for
the day concluded.
Mr. Fayyaz Yazar from Turkey presented
the third paper for the day titled
“Computerization of Tax records and selection
of cases for audit.”
He informed the group about
computerization, data warehouse, revenue
administration and Turkish Tax System.
At this stage Turkey has the biggest
portal with 2,500,000 taxpayers. It is saving
6,000 tons of paper (2.5 million Euro/yr.)
along with 14,000 man-month (3.4 million
Euro/yr.) annually. It has successfully
enforced E-Declaration, E-Invoicing, Call
Centres, E-Institutions and E-government etc.
The ongoing projects include Business
Continuity, Disaster Recovery Centre, Web
based application and Voice over IP
application etc. At this juncture, Mr. Munir
Qureshi from Pakistan was desirous to know as
to what steps were taken against data-
integrity and if there had been any incidence
of data-corruption. Mr. Fayyaz informed that
the system has security infrastructure like
firewall IDS & IPS, anti-virus, E-mail
firewall and content filtering. Side by side
to these, managerial measures for security
are also ensured which comprise of
information security policy document,
information security operational procedures,
information security tests and information
security personnel. Mr. Fayyaz also informed
that so far, no case of data corruption has
occurred.
Dr. Mohamed S. El-haaj from Yemen
inquired about the main problems faced by the
Turkish Tax Authority in the process of
automation. The presenter admitted that
although optimal goal in automation had not
been achieved as yet but efforts are in field
to educate not just the tax authorities but
also the tax payers.
14
With this, the third presentation for
the day concluded.
The fourth paper of the conference was
read by Mr. Munir Qureshi from Pakistan
titled “Training Need Analysis”,
(Multidimensional and Integrated Training).
Mr. Munir Qureshi briefly out lined the
sequence of training programmes before going
into the details of multi-dimensional
training. It was informed that where as the
entry level training is not whole
encompassing the later specialized and
capacity trainings include audio-visual
techniques, simulation, role play etc. Net
objective for multi-dimensional training is
to ensure that un-familiar knowledge is also
understood well. Here, the presenter referred
to the topic of informal economy which has
lately been taken up as part of the holistic
view of teaching at D.O.T. The presenter also
informed that the concept of forensic
accounting has also been included in the
revised syllabus. Special attention is paid
to adult learning by giving officers
practical problems and application of past
experiences in an informal environment
through a variety of training methods. The
presenter also informed that Skill Management
Courses are handled by DOT itself, where the
concept development has been outsourced.
At this point, Mr. Zaid from Malaysia
asked about the nature / content of audit
module. Mr. Munir Qureshi informed that the
module for Audit has been designed by the
Audit Wing of CBR itself and DOT is only
facilitating them by providing the expertise
and infrastructure.
No more questions were asked and the
fourth presentation was concluded with
applause.
15
SESSION-II
In the afternoon session the
delegate from Malaysia made her
presentation on “Simulation
Techniques”.
Madam Azian informed that the training
curriculum for Malaysian Tax Academy had been
revised. Now the areas of focus are
enforcement, customer service and taxpayer
education and the modules have a direct link
with them. She informed that new training
centers have been formed to cope with
Investigation, Audit and Stamp duty. Foreign
Experts are given assignments of subjects
like transfer pricing, criminal investigation
computer forensics and tax treaty etc. She
informed that simulation training at
Malaysian Tax Academy is operative since 2004
which caters to audit training. Target group
for such audit simulation is the desk
officers who do not have an accounting
background. She also discussed the advantages
and disadvantages of simulation training.
The presenter enlightened the group viz-
a-viz Forensic Investigation. She said it
followed 4 phase pathway of investigation
consisting of problem recognition, planning
and review, evaluation of evidence and
finally reporting.
The methodology includes bank deposit
analysis, net worth analysis, expenditure
method and financial investigation.
At this juncture, Mr. Muhammad Talha
enquired as to whether there was some
specific criteria for selection for courses.
The presenter informed that no foreigners are
admitted to these courses. She also informed
that foreign participants are catered to in
other courses which are specifically
organized for them like GTAC General Tax
Administration Course, Tax Enforcement and
Tax Treaty Course.
16
Mr. Omar Al-Madani from Morocco enquired
whether there were any other courses for
foreigners other than tax courses. To this,
the reply was in the affirmative. The
presenter suggested she could give a list of
such courses later.
The observer from USA Mr. Lee Niederman
enquired if live cases / records were brought
from the offices to the academy. The
presenter informed that in case of live cases
the trainees are taken to the premises.
Finally, Ms. Iram Adnan from Pakistan
was desirous to know about the fate of hard
discs of computers once they are removed from
taxpayers’ computers and taken to Income Tax
forensic lab.
The presenter informed that the
respective officer has a regular liaison with
the forensic lab and proceedings.
Ms. Iram Adnan specifically enquired as
to the kind of software being used by the
forensic lab. To this, the presenter
suggested that the exact information to this
query may be sent on her return to Malaysia.
With this, the presentation was
concluded and applauded.
Seventh and final paper for the day was
read by Mr. Nasir Khan of Pakistan titled
“Tax Management System (TMS)”.
The presenter explained the existing
I.T. systems, future mode, improvements,
timeline and the risks involved. The group
was informed about Taxpayer registration,
core tax management, e-filing systems,
payment recording systems, verification and
refund processing etc.
The process of automation is however
open to risks, writing the right software
being one of them. Getting the people to use
it is even harder. PARAL needs to conduct
diagnostic studies more often as to avoid
mistakes and to precisely identify when the
17
bottle necks and risks exist. It also needs to
link attributes with reality.
At this point, Mr. Muhammad Talha from
Pakistan enquired as to what exactly is meant
by enforcement module. The query was
responded by the presenter, according to whom
it is rectification of an anomaly on
detection.
There were no more questions and the
second session of the conference was thus
concluded.
18
Date: 13-03-07.
DAY TWO
SESSION III
Co-Chairperson
Maj. Gen. ® Muhammad Yasin, Member
(Admn.) CBR
Rapporteur
Ms. Amna Faiz Bhatty, Dy. Dir, DOT,
Lahore
19
The training methodology includes five main
stages:
• Identification and analysis of training
needs
• Elaboration of training planning
• Implementation and follow up of training
• Evaluation of training
• Training auditing
Mr. Al-Madani further elaborated that the
GTA training programs are organized taking
into account strategic orientations of the
Ministry of Finance and gap between the
required competence and the existing one. The
training program is elaborated annually by the
central training department jointly with
regional offices taking into consideration
priorities, theme’s pertinence and
environmental context. The implementation and
follow up of this proceedings is performed by
heads of regional training centres and central
department. He explained that as training
evaluation contributes to management control
of training actions , there are two types of
evaluation: immediate and posterior. The
immediate evaluation also called “Hot
Evaluation” is performed through forms filled
in by participants submitted anonymously
immediately at the end of training session.
This evaluation allows the central department
of training to be informed of:
- Satisfaction level of the participants;
- Pedagogical skills of instructors;
- Relevance of the chosen topics;
- Quality of the training proceedings;
- Expectations of the participants.
Posterior evaluation or “Cold Evaluations
“ is a project still in pipeline to be
performed in cooperation with France and would
allow the GTA to determine methods, techniques
and different means and expected feed back.
20
Similarly for audit of training imparted,
Ministry of Finance has entrusted the General
Inspection of Finance (IGF) to conduct the
evaluation of training proceeding system.
He concluded his presentation with the
remarks that training’s main acquisition
remains the tax administrations’ awareness of
its strategic importance within the new human
resources policy and its role regarding the
personnel retraining. The house was then open
to a Q & A session. Mr. Munir Qureshi,
Director General,. DOT and participant from
the host country Pakistan inquired about the
sort of technologies being used in imparting
training. Mr. Al-Madani explained that in
addition to local training, tax officials were
being sent to OECD countries particularly
Turkey for tax policy modernization trainings.
To another query raised by Mr. M. Munir
Qureshi it was explained that separate audit
training sessions were organized. Mr. Abdul
Razzaq, Member (Audit) CBR who was also the
Chairperson of the 3rd Session inquired about
the criteria adopted for taking retired
officials as instructors in the training
institutes. It was explained by Mr. Madani
that only people with brilliant record of
performance were taken as instructors.
This was followed by a presentation by Mr
Ibrahim Mohamed Ehassan Ibrahim (Head of T.A),
the delegate from SUDAN. In his presentation
he explained that the Sudanese economy has
expanded over years and as a result there is
an independent full-fledged entity known as
“CHAMBER OF TAXATION” which handles taxation
matters. This Chamber employs more than 9000
person with 190-regional offices handling
taxation matters in various state of Sudan.
This Chamber of Taxation comprises of seven
major Directorates, namely;
• General Directorate for companies
• General directorate for V.A.T.
21
• General Directorate for personal income
tax
• General directorate for stamp duties
• General Directorate for training
There is a General Directorate in every
state to handle taxation matters in the
respective state. In addition 5 unified tax
centres have been opened up in 2004 to handle
companies taxes in the capital. These centres
provide one window system of tax collection
with the objective of simplified tax
procedures and handling of tax matters of
corporate tax payers.
Mr. Ibrahim explained that the employees of
Chamber can be categorized into three major
types:
1) Heads of General Directorate
2) Tax Assessment and Collection
Inspectors
3) Administrative and Supervisory Staff
Each of these three categories of officials
require different training modules as the
skill needed for job performance is different
in each case. The Training Directorate of the
Chamber of Taxation has two well-equipped
classrooms along with a fully equipped
Computer Lab to provide training to all
officials. The training capacity gap is
however bridged by institute’s cooperation
with other public and private training
institutes and universities (out-sourcing).
The Directorate also had cooperation ties with
training centres in Egypt, Syria and Malaysia.
Mr. Ibrahim then shared the governments’
future vision of five years training plan
2007-2011. The year-wise targeted number of
trainees is as under:
22
Year Targeted number of
trainees
2007 2500
2008 3000
2009 3500
2010 4000
2011 4500
24
towards accounting principles and examination
of business records.
The advanced level of training is reserved
for officers having put in more than
10-years in service with the objective to
retrain and re-skill and to strengthen the
competencies. The main focus areas of these
trainings are -
– Transfer pricing
– Forensic computer,
– Forensic accounting
– Criminal investigation
– Advanced auditing,
– Advanced stamp duty
– Advanced financial and
– Management
The last and the most important level of
training is the transitional level of training
which is imparts to officers with 5 - 2 years
of service left. The purpose of this training
was to ease the passage into retirement and
the topics for this training include,
psychological counseling and planning for
retirement, employees provident fund
responsibilities towards employee’s
retirement, nutrition and healthcare
management, financial and investment
management and business opportunities and
second career after retirement.
Further, she explained that the academy
provides opportunities for further studies in
Masters and Doctorate Programs from both local
as well as foreign universities. In addition
collaboration with foreign organizations such
as JICA (Japan International Cooperation
Agency), IBFD, IRS and ASEAN in the field of
training of tax officials is being actively
pursued. She concluded her well structured
presentation by stating that the vision of
Malaysian Tax Training is to be a learning
25
organization which encourages continuous
learning process.
In the following Q & A session, it was
inquired by Mr. Aqeel Zafar Ul Hassan (RCIT,
Karachi) as to how long, the transitional
level of training has been in place and the
subject which draws the most attention from
the trainees. Ms. Noriani explained that this
training is being imparted since last five
years with the main objective to help the
retiring officers in adjusting to new
realities and psychological training remains
the most favourite topic amongst the
participants. She further elaborated that the
participants are also given know-how of small
cottage industries so as they can explore
future business possibilities in those
industries. Mr. M. Munir Qureshi inquired
about the system of feed back from trainees in
place in the Malaysian Tax Academy. Ms.
Noriani was ably assisted by Madam Noor Azian
Abdul Hamid (Director, MTA) in answering this
query. She explained that the trainees at the
end of each training were asked about their
feed back on trainers through a questionnaire.
She further elaborated that they were in the
process of developing of questionnaire for
structured feed back both from the new offices
and their supervisors. Mr. M. Munir Qureshi
further inquired about any psychological
profiling of officers being done before their
actual postings in the field. It was explained
that psychological profiling of officers was
only done prior to their selection for
training.
The delegate from Turkey Mr. Fayyaz Yazar
in his presentation explained the
computerization of tax department in Turkey.
The computerization included tax office
computerization projects (VEDOP), citizen ID,
e-Declaration, Call Centers, Electronic Bank
Collection Processing System, Internet Office,
Management Information System etc. In tax
office automation project (VEDOP) there is a
full automation of offices which has increased
26
the productivity and has helped in fight
against un-registered economy. There is
taxpayer facilitation through e-filing of
returns. Similarly tax collection via banks is
also facilitated. The e-declaration stores
electronic declarations and collects
information from data warehouses. The e-
declaration commenced in October, 2004 and has
been widely accepted in a short time by the
taxpayers. The infrastructure is ready for
digital signature. The call centers
established by the Turkish Govt. were the
first call center application in public
sector. And serve the important purpose of
solving taxpayer problem instantly.
Mr. Yazar explained the related concepts of
E-government, Internet offices, management
information system etc. comprehensively. In
the Q & A session, it was inquired as to
whether data warehouse was connected to the
national data base. It was explained that the
data base was fully connected.
SESSION-V
The last presentation of the day was by the
Yemeni delegate Dr. Mohamed S. El-Haj. He
expalined that the Yemen Tax Authority was
established in 1969. The objective of this
authority was to give top priority to
development of employees' capabilities and
skills and the improvement of their
performance. The training imparted includes
technical, legal and accounting training.
Employees are sent for regular training to
Egypt and Syria as well. In 2003 the General
administration for training was established
replacing the Tax Institute. The training
imparted includes determining the training
needs, analyzing tasks and determining
efficiency problems. The responsibilities of
the training authorities includes the
following:
• Determining the training topics
27
• Preparation of the training material in
final form
• Determining training methods
• Supplying training equipments and
materials
• Preparation of trainers
He concluded his presentation by
emphasizing the need for greater cooperation
in the field of tax training amongst memeber
countries. No questions were asked by the
house at the end of this presentation.
28
Date: 14-03-07.
DAY THREE
SESSION-VI
The session started at 0900 hrs on 14th
March, 07. For brain-storming participants
were divided into three syndicates for group
discussions on different topics:
SYNDICATE-I
S# Name Country
01 Madam Noraini Mustafa Malaysia
02 Mr. Bushra Mohamed El-Makki Al- Sudan
Khalifa
03 Mr. Abdullah Y. Al-Nami Kuwait
04 Mr. Hassan Kaymak Turkey
05 Mr. Lee Niederman USA
SYNDICATE-II
S# Name Country
01 Al-Haj Mohammad Saeed Yemen
02 Mr. Zaid Bin Abdullah Malaysia
03 Mr. Jalal Eldin Suleman Sudan
Gibereel Osman
04 Mr. Mohamed Said Bentaouet Morocco
05 Mr. Bulent Buyukdigan Turkey
29
SYNDICATE-III
S# Name Country
01 Madam Noor Azian Abdul Hamid Malaysia
02 Mr. Ibrahim Mohamed El-Hassan Sudan
Ibrahim
03 Mr. Muhammad W. Al-Wasmi Kuwait
04 Mr. Omar Al Madani Morocco
05 Mr. Fayyaz Yazar Turkey
31
HEADS OF DELEGATIONS
APPROVALS’
COUNTRY Head of Delegation SIGNATURE
32
ATAIC
Association of Tax
Authorities of Islamic
Countries
Conference of
Heads of Training Institutions
(Direct Taxes)
Part – III
APPENDIX
March 12–14, 2007
Conference Proceedings as
Recorded by the Rapporteurs
Venue: DOT Complex,
Lahore, Pakistan.
ASSOCIATION OF TAX AUTHORITIES OF
Institutions.
GENERAL (DOT).
Lahore, Pakistan.
1
Ladies and Gentlemen!
AssalamoAlaikum!
2
‘DOT’ -which word you will be hearing quite a lot
trains all officer’s of the Income Tax Group -and also under the
income tax deptt- right from the time of their induction into the
3
For many years after independence in 1947, tax personnel in
Directorate of Training
Deptt for the first time in 1954 and was set up in rather
issues.
4
Customs, Sales Tax and Federal Excise, all personnel so
nursery.
It has 4 state of the art computer labs at the main campus and
5
The last time DOT played host to ATAIC group members was
held.
6
The poor yield from taxation is a feature common to many
countries of the ATAIC group. The tax to GDP ratios are well
of 20% and above vis a vis GDP is not uncommon. And in the
the aggregate revenue includes both tax and non tax revenue,
the yield from taxation is certainly very much on the lower side.
three countries of the ATAIC group, oil rich Kuwait, Qatar and
7
consensus has emerged with regard to the measures required
lag far behind the developed countries of the world and are
8
Almost all the ATAIC group members have embarked on a
for tax personnel and for new emphasis on the training of ALL
The need for such drastic change arises from the increasingly
9
them to scrutiny and finalizing the assessment of Income of a
law, accounting, I.T., - what have you. The Balance Sheet gives
emanates.
books of accounts.
10
succeed in detecting and bringing to tax, systematically
concealed income.
mere knowledge.
tax not because they are habitual tax evaders but because they
11
So now a new kind of training is required- training that will not
only instill specific skills in tax personnel but also training that
12
proposition there is little point in having separate training simply
all the trainer must be able to inspire his students to put in that
scientific lines.
13
DOT is in heavy debt to the highly professional CBR leadership
Nabi for the able and inspired guidance and support provided to
all RTO’s, LTU’s & MTU’s, all Income Tax, Customs and Sales
DOT.
aware that there are some amongst us who have already made
14
both with regard to physical infra structure as well the systems
hope to tap into this existing resource base and utilize it for the
comity of nations.
I thank you for your patience and sincerely hope that our
friends from foreign lands will have a happy and useful stay at
DOT. I leave you now with a short quote from the eminent 19th
Thank you!
15
ADDRESS BY Mr. SALMAN NABI, MEMBER (DT), CBR
Assalam-o-Alaikum!