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

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Annex-I: Action Plan for UP Revenue/Resource Mobilization Piloting Outputs/ Areas/ Themes 1. Benchmark of Piloting 2. Effective and improved methods of tax assessment 3. Expanding the revenue base for UPs self sufficiency and better service delivery 4. Better revenue administration and collection arrangements Strategic Intervention/Activities 1.1 Conduct Baseline Survey by Firm/NGO 1.2 Dissemination workshop on Baseline findings 1.3 Inception workshop of Piloting at every District Level (01 day each in 6 LGSP-LIC district) 1.4 Inception workshop at selected 30 LGSP-LIC UP level in every six LGSP- LIC districts (01 day) 2.1 Manual Development for systematic tax assessment by simple mass-appraisal system for assessing holding tax containing transparent tax assessment procedure, outlining categories and process for documentation 2.1.1 Training to UP Secretary, Tax Collector, WDC member and UFTs on proper holding tax assessment Time Frame Responsibil 2010 2011 ities 1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q 29 UNDP & Project UNDP & Project DDLG & DF DDLG, UCO & DF *budget (in US $) tentative 13000 8000 12000 10000 DF & UCO 5000 Consultant 5000 2.2 Arrange meeting/discussion to DF & UCO 5000 motivate the citizen on mass appraisal/self appraisal system of assessing UP revenue for getting adequate services 2.3 Exposure Visit DF & UCO 5000 3.1 Arrange training/ workshop to motivate the UP elected functionaries, secretary and tax collector on identification of different sources of revenue other than holding tax 3.2 Organize discussion meeting/open budget session for UP functionaries and citizens for promoting understanding of the optional sources for wider range of UP revenue 3.3 Organize orientation/brainstorming session for imposing certain ceiling of fees to establish close linkage between UPs particular service directly rendered to beneficiaries and revenue income 3.4 Introduce the classification of businesses bringing all types of business under tax net Enhancing the effectiveness and/or efficiency of UP revenue administration and collection through 4.1 Manual development on proper documentation and maintenance of registers for transparent and systematic revenue collection. 4.1.1 Training to Chairman, Secretary, Tax collector & UFTs 4.2 Manual Development for better collection performance (i.e., banking transaction, installment basis payment) 4.2.1 Training to Secretary, Tax Collector and UFTs 4.3 Introduce Public discloser mechanism for revenue self sufficiency linked to UPs DDLG, UCO & DF DDLG, UCO & DF DDLG, UCO & DF DDLG, UCO & DF Consultant, DF, UFT & UP Consultant, DF, UFT & UP Consultant, DF, UFT & UP Consultant, DF, UFT & UP Consultant, DF, UFT & 3000 4000 3000 4000 2000 3000 2000 3000 3000
5. Motivation and Incentive system for own source revenue collection 6. More robust followup and enforcement process 7. Policy Advocacy capacity building (open budget, bill board, information dissemination etc.) 4.4 Effective follow-up of non-payers, with notices prominently displayed on the houses of defaulters (a three-stage set of notices, black, yellow, red) 5.1 Motivational and awareness building campaign for UP’s capacity building with citizens at UP and ward level for paying tax linking better service delivery by organizing brainstorming/discussion/ interacting meeting with chairman, members and secretary 5.2 Introduce awareness campaign to empower and to increase access of information through IEC strategy to motivate tax-payers that revenues collected will be properly used to provide services that benefit them 5.3 Introduce cash/kind award for targeted tax collection achievement to the best tax collector/secretary Introduce cash/kind award for targeted tax collection achievement to the best tax collector/secretary 5.4 Introduce special award/prizes/ rewards/appreciation to the best chairman/member (public representatives) for targeted tax collection achievement in every division 5.5 Introduce a system of appreciation to the best tax payer at UP and ward level during open budget session in various forms 6.1 Introduce a M&E strategy for piloting of UP revenue mobilization through training on M&E Strategy to DF, DDLG and UCOs 6.2 Knowledge sharing on basis of periodic monitoring and evaluation. 6.3 Gradual introduction of simple computerised spreadsheets for managing and monitoring local revenue collection. 7.1 Advocacy program for national and ministry level in order to influence policy makers (e.g., LGRD&C. LG Division etc.) updating the Model Tax Schedule, 2003 to at least reflect inflation since 2003. 7.2 Advocacy, Networking, Liaison with local administration for returning the right of leasing (Hatbazar, Jalmohal etc) -a return of Jalmohal and Hatbazar for leasing by UP up to the certain level of ceiling (with UNO monitoring the tendering process) 7.2.1 Advocacy program for - Increasing the IPTT tax to 2 percent from existing one percent - Increasing the UPs’ share of the Land 30 UP Consultant, DF, UFT & UP Consultant, DF, UFT & UP Consultant, DF, UFT & UP Consultant, DF, UFT & UP Consultant, DF, UFT & UP Consultant, DF, UFT & UP Consultant, DF & UFT Consultant, DF & UFT Consultant, DF & UFT UNDP & Project UNDP & Project 3000 3000 5000 5000 7000 5000 2000 3000 3000
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 and 24: e. Fifth UP will be selected where
Page 25 and 26: about the level of business taxes,
Page 27 and 28: � Policy Advocacy a. Policy advoc
Page 29 and 30: Ups’ self sufficiency and better
Page 31: Tax Schedule, 2003 to at least refl
Page 36 and 37: Annex- 2 : Holding Tax Assessment R

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