Framework for a Strategy of UP Revenue/Resource Mobilisation ...
Framework for a Strategy of UP Revenue/Resource Mobilisation ...
Framework for a Strategy of UP Revenue/Resource Mobilisation ...
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III. Legal Status <strong>of</strong> <strong>UP</strong>s <strong>Revenue</strong> Mobilization<br />
In Bangladesh, the Union Parishad is the oldest local government institution. The <strong>UP</strong> is an elected<br />
body composed <strong>of</strong> 13 members; one from each <strong>of</strong> the nine wards, three women members (from<br />
reserved seats – one from each <strong>of</strong> three wards) and the chairman elected by the total electorate <strong>of</strong><br />
the <strong>UP</strong>. The Union is staffed by a full time Secretary, appointed by the Deputy Commissioner who<br />
is head <strong>of</strong> district administration and local police (1 Dafadar and 9-12 Gram Polices). The <strong>UP</strong><br />
Secretary is responsible <strong>for</strong> accounting and record keeping and all kinds <strong>of</strong> registration e.g. birth,<br />
death etc. Very recently, government has posted an Accountant cum Computer Operator at <strong>UP</strong>.<br />
The Local Government (<strong>UP</strong>) Act, 2009 assigned it with 38 functions. The functions <strong>of</strong> <strong>UP</strong> are wide<br />
ranging. In reality, the <strong>UP</strong>s are mostly involved in the selection and implementation <strong>of</strong> schemes,<br />
sanitation programs (latrines), local level revenue collection, registration <strong>of</strong> births and deaths, social<br />
safety net activities such as, distribution <strong>of</strong> relief goods and Vulnerable Group Feeding (VGF),<br />
preparation <strong>of</strong> list <strong>of</strong> widows <strong>for</strong> pension distribution and organization <strong>of</strong> food/cash <strong>for</strong> work<br />
activities (popularly known as Kabikha); maintenance <strong>of</strong> law and order including conflicts<br />
resolution and administration <strong>of</strong> justice (village court). The Act also empowers the <strong>UP</strong>s to monitor<br />
the functions and activities <strong>of</strong> the Union-level <strong>of</strong>ficials <strong>of</strong> the service delivery departments <strong>of</strong> the<br />
central government and report on their per<strong>for</strong>mances to the higher authorities located at the Upazila.<br />
Section 53(ii) and section 65 <strong>of</strong> the Local Government (Union Parishad) Act, 2009 mandated the<br />
<strong>UP</strong>s to generate revenue/resources from some particular sources by imposing taxes, rates, fees, tolls<br />
fines and other charges within their administrative boundaries and the section 68 authorised the <strong>UP</strong>s<br />
to collect the taxes to meet their expenditure and finance their own development activities. 3 Section<br />
66 <strong>of</strong> the act also empowered the government to <strong>for</strong>mulate the new Model Tax Schedule. But the<br />
present <strong>UP</strong> Model Tax Schedule was <strong>for</strong>mulated in 2003 under the Section 55 <strong>of</strong> the Local<br />
Government (Union Parishad) Ordinance, 1983 which has described the imposition <strong>of</strong> holding tax<br />
(buildings and land), fixed amount taxes on 93 items <strong>of</strong> business, trades and pr<strong>of</strong>essions, taxes on<br />
advertisement, cinemas and some vehicles. 4 The detail tax assessment system and collection<br />
procedure has discussed in the section 22 to 30 in chapter III <strong>of</strong> the Union Councils (Taxation)<br />
3<br />
GoB. Bangladesh Jatiya Shangshad, The Local Government (Union Parishad) Act, 2009. Dhaka, Bangladesh Gazette,<br />
15 Oct., 2010<br />
4<br />
GoB. Bangladesh Jatiya Shangshad, The Union Parishad Model Tax Schedule, 2003 Dhaka, Bangladesh Gazette, 06<br />
Dec., 2003.<br />
4