Framework for a Strategy of UP Revenue/Resource Mobilisation ...

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2. Arrange brainstorming meeting/discussion with the citizens on the mass appraisal/self appraisal system 3. Exposure visit For this, following things should be considered- a. Making assessments more systematic and transparent, with any reductions on the grounds of poverty being made explicitly and recorded transparently. b. Clarifying that holding tax can also be levied on non-domestic property, including structures like mobile phone masts. c. Requiring every UP to carry out a re-assessment of holding tax over the next twelve months, compiling a complete register of properties, together with their assessments. � Expanding the Revenue Base for UPs self- sufficiency and better service delivery 4. Arrange Training/ Workshop with elected functionaries and officials to identify Different sources of revenue other than holding tax by introducing a training manual 5. Arrange Training/ organize discussion meeting/ open budget session to the UP elected representative, officials, WDC members, UFT members as well as some citizens for promoting understanding between service delivery and tax payment For this, give a direction to impose certain ceiling of tax on three-wheeled CNGs, mobile towers, advertisements (bill-boards), coaching centres, tutorials, private clinics and hospitals, community centres etc; impose fees for particular services rendered, as well as rural electricity, professional varieties, leasing of government land for tree plantation, extraction of sand, stone and other building materials; impose charges for services that the UP provides directly to beneficiaries and impose fines for late payment of arrear taxes. 6. Simplifying the classification of businesses while also making the list more comprehensive, to include all services, professions and NGOs, introducing a simple and obvious classification of business size, to reflect ability to pay, thereby improving equity as well as increasing the revenue that can be generated and allowing a limited range of choice for the UP 21
about the level of business taxes, with three approved levels of tax (low, medium and high) and Requiring every UP to compile, within twelve months, a register of all businesses in their jurisdiction � Better Revenue Administration and Collection Arrangements 7. Develop materials for Training on systematic documentation, maintenance of registers and up dated pass book for transparent revenue administration and collection a. technical support for effective tax collection by introducing improved assessment form in mass- appraisal system; b. up dated Pass book maintenance for transparent tax collection; c. collection registers showing current year’s collection arrears due; record keeping for present and arrear collection; d. pay slip for regular tax collection; effective follow-up of non-payers, with prominent notices displayed on the houses of defaulters (a three-stage set of notices, black, yellow, red); and e. requiring every UP to compile, within twelve months, a register of all businesses in their jurisdiction, each with a tax assessed according to the Model Tax Schedule 8. UPs to maintain records of tax payment against assessment so that it is immediately obvious which properties or businesses have not paid, and records of arrears can be compiled a. Collections to start on 1 st July and finish on 31 st June, with any non-payments by then being recorded as arrears. b. Prompt banking receipts, with larger payments being made by the payer directly to the bank. c. Prompt follow-up action in the event of non-payment within the first three months, with lists of defaulters being prepared and publicised after that. d. Spot checks and selective visits (e.g. by the UP Chair or elected members) to non-payers, both to motivate payment and to reveal any collusion or fraud by collectors. 9. Improving UP budgeting and expenditure management, including realistic budgets, based on the revenue that can actually be collected and greater opportunities for citizen’s participation in decisions about resource use 10. Enhancing accountability for resource use, through publicly available information on finances, and project monitoring by residents 22
Page 1 and 2: Local Governance Support Project- L
Page 3 and 4: ABBREVIATIONS AND ACRONYMS ADP Annu
Page 5 and 6: feed these “second generation”
Page 7 and 8: III. Legal Status of UPs Revenue Mo
Page 9 and 10: � Regular transfers from central
Page 11 and 12: official formula. 6 However, in man
Page 13 and 14: at the ceiling rate of Taka 500, in
Page 15 and 16: Table 1: Holding Tax Assessment Pil
Page 17 and 18: It should be pointed out that there
Page 19 and 20: probably be paid more than the 15%
Page 21 and 22: � increasing UPs’ share of the
Page 23: e. Fifth UP will be selected where
Page 27 and 28: � Policy Advocacy a. Policy advoc
Page 29 and 30: Ups’ self sufficiency and better
Page 31 and 32: Tax Schedule, 2003 to at least refl
Page 33 and 34: 5. Motivation and Incentive system
Page 36 and 37: Annex- 2 : Holding Tax Assessment R

Framework for a Strategy of UP Revenue/Resource Mobilisation ...

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