National

 Board  of  Revenue:  

Modernization  Plan  
Md. Farid Uddin
Member (Customs: Policy)
 Contents   Goals  &  Objectives  

NBR:  Moderniza7on  
Strategic  Areas  

Reforms’  Status  

Relation  with  6th  FYP  &  

APA   2  

25  February  2015  
 NBR  Modernization  Plan:  
2011-­‐2016  
Implementa)on  Status  and  Priori)es:  
Goals/Objec)ves  of  the  Moderniza)on  Plan:    
•  A  sound  tax  policy  and  law  in  line  with  the  interna7onal  best  

NBR:  Moderniza7on  
prac7ce.  
•  Significant  growth  in  revenue  performance  through  widening  and  
deepening  of  the  exis7ng  tax  base  across  all    the  three  taxes.    
•  Reducing  compliance  cost  for  the  taxpayer  by  reducing  
unnecessary  paper  works  and  contacts  between  tax  administra7on  
and  taxpayers.    
•  ShiIing  tax  compliance  management  from  the  tradi7onal  
subjec7ve  audit  selec7on  approach  to  a  computer  assisted  
intelligent  selec7on  approach  based  on  efficient  data  mining  and   3  
revenue  risk  management  tools.    
25  February  2015  
 NBR  Modernization  Plan:  
2011-­‐2016  (Contd…)  
•  SeMng  up  an  efficient,  integrated  na7onal  tax  accoun7ng  network  
that  will  correctly  account  for,  reconcile  and  record  tax  payment  
informa7on  at  a  transac7onal  level  for  all  the  three  taxes  and  make  

NBR:  Moderniza7on  
visible  this  informa7on  in  real  7me  basis  to  taxpayers  and  to  all  
stakeholders  including  GOB,  NBR,  tax  officers,  Bangladesh  Bank  
and  taxpayers.  
•  Reassignment  of  tax  personnel  from  non  priority  rou7ne  work  to  
priority  compliance  and  tax  collec7on  work.    

4  

25  February  2015  
 NBR  Modernization  Plan:  
2011-­‐2016  (Contd…)  
•  Crea7ng  an  administra7ve  and  legal  framework  that  ensures  the  
collec7on  of  sovereign  taxes  in  a  fair/accurate  manner  while  also  

NBR:  Moderniza7on  
suppor7ng  the  compe77veness  of  Bangladeshi  business  in  a  
transna7onal  global  economy.    

5  

25  February  2015  
 Strategic  Areas  of  Reforms/
Modernization  
1.  
Strategic  Area/ Components  of   Implementa)on   Priori)es  
Issue   strategic  issue   Status  

NBR:  Moderniza7on  
  1.  Formula7on  of   DraI  Ready.  Being   Top  Priority  
Tax  Policy  and   Income  Tax  Law   Examined  Expected  
Law  Reforms     to  be  Finalized  by  
June  2015  
2.  Formula7on  of  VAT   Enacted  in  2012.   Do  
Act   Prepara7ons  on  for  
Implementa7on    

3.  Formula7on  of  New   DraI  Act  Approved   Top  Priority  

Customs  Act   by  Cabinet  for  
VeMng    
4.  Customs  Tariff   Being  Restructured     Priority  
Restructuring      and   and  Ra7onalized   6  
Ra7onaliza7on   Every    Financial  Year  
25  February  2015  
 Strategic  Areas  of  Reforms/
Modernization  
2.  

Strategic  Area/ Components  of   Implementa)on   Priori)es   Comments  

NBR:  Moderniza7on  
Issue   strategic  issue   Status  
  Formula7on  of   DraI  Ready.   Top  Priority   ADB  Supported  
Tax  Policy  and   Direct  Tax  Code   Being  Examined   Investment  
Law  Reforms     Expected  to  be   Project.    
Finalized  by  
June  2015  
Formula7on  of   Enacted  in  2012.   Do   World  Bank  and  
VAT  Act   Prepara7ons  on   GOB  Funded  
for   Project.  
Implementa7on    
Formula7on  of   DraI  Act   Do   IFC;  ADB  USAID  
New  Customs   Approved  by   Support  these.  
Act   Cabinet  for   Technical   7  
VeMng     Support  

25  February  2015  
 Strategic  Areas  of  Reforms/
Modernization  
3.  

Strategic  Area/ Components  of   Implementa)on   Priori)es   Comments  

NBR:  Moderniza7on  
Issue   strategic  issue   Status  
Integrated     Taxpayer  Iden7fica7on   Being  Implemented     Top   IFC  
Revenue   Number  (TIN)  and   Priority     Supported  
Management   Business  Iden7fica7on   Program.  
Program:   Number  (BIN)  Program  
Digitaliza7on  
Program.     Centralized  Processing   Separately  Designed   Do     ADB  ,  WB  
of  Income  Tax  and  VAT   and  being   GOB  Funded  
Returns  Program   Implemented     Program  

NBR  Data  Centre     VAT  and  Income  Tax   Do   Do  

Data  Centre  being  
Implemented    
8  

25  February  2015  
 Strategic  Areas  of  Reforms/
Modernization  
4.  

Strategic  Area/ Components  of   Implementa)on   Priori)es   Comments  

Issue   strategic  issue   Status  

NBR:  Moderniza7on  
Integrated     Tax  Informa7on   Being  Implemented   Priority      
Revenue   Network     separately.  Could    
Management   Have  been  
Program:   Integrated  Program  
Digitaliza7on  
Program.    
Integrated  Tax   Do   Do   ADB  and  WB  
Administra7on   Supported    
SoIware  Project  

9  

25  February  2015  
 Strategic  Areas  of  Reforms/
Modernization  
5.  

Strategic  Area/ Components  of   Implementa)on   Priori)es  

NBR:  Moderniza7on  
Issue   strategic  issue   Status  
NBR  and  Field   Segmented  Tax  Admin,   Being   Do  
Forma7ons   LTU,  MTU  STU     Implemented  
Restructuring  by   Par7ally    
Func7on  and  Size  
Program.    
Func7on  Based  Tax   Do   Do  
Admin.    

10  

25  February  2015  
 Strategic  Areas  of  Reforms/
Modernization  
6.  

Strategic  Area/ Components  of   Implementa)on   Priori)es   Comments  

Issue   strategic  issue   Status  

NBR:  Moderniza7on  
Strategic   •  Key  Stakeholders:   Being   Priority     WBT  GOB  
Communica7on   Parliamentarians,   Implemented   Funded.    
and  Taxpayer   Judicial,   separately  Should  
Outreach  Program.   Bureaucrats,  Media   Have  been  
men  Program.   Coordinated    
•  Taxpayer  Educa7on    
•  Tax  Fair    
•  Publicity  
•  Website  
Development  
Project  
•  Taxpayer  Service  
Centre  Project   11  
   

25  February  2015  
 Strategic  Areas  of  Reforms/
Modernization  
7.  
Strategic  Area/ Components  of  Strategic  issue   Implementa)on   Priori)es  
Issue   Status  
Enforcement   Capacity  Building  Program:   Do   Do  

NBR:  Moderniza7on  
Improvement   Audit  Inves7ga7on  Skill  
Program     Development    
   
   
Collec7on:   Do   Do  
Organiza7on  and  Structure  
Development  Program  

Li7ga7on:     Do   Do  
Structure  Management,  ADR    

12  

25  February  2015  
 Strategic  Areas  of  Reforms/
Modernization  
8.  
Strategic   Components  of  Strategic   Implementa)on   Priori)es  
Area/Issue   issue   Status  
H.R  and   P e r f o r m a n c e   A p p r a i s a l   Do   Do  

NBR:  Moderniza7on  
Ins7tu7onal   Development  Program.    
Development      
Program        
I n t e g r i t y   M a n a g e m e n t   Do   Do  
Development  Program    

Research   Wing   Development   Program   Priority  

Program     Designed  and  
Approved  to  be  
Implemented    
Customs   and   Tax   Academy   Program  Yet  be     Do    
Development  Program.     Taken     13  

25  February  2015  
 Strategic  Areas  of  Reforms/
Modernization  
8.  
Strategic   Components  of  Strategic   Implementa)on   Priori)es   Comments  
Area/Issue   issue   Status  
Infrastructure   Revenue  Board  Bhavan   Being  Implemented     Do   GOB  Fund    

NBR:  Moderniza7on  
Developt     Construc7on    
Program:    

Revenue  Bhavan-­‐2    in  Dhaka   Work  going  on  for   Do   Development  

Construc7on.     Program   Partners  can  
be  
Approached    
Regional  Integrated  Revenue   Par7ally  Taken     Do   Do  
Offices  Building/Bhavan  
Construc7on    

IT  Infrastructure  Management   Program  to  be   Top   Do    

Project     Taken     Priority     14  

25  February  2015  
 Strategic  Areas  of  Reforms/
Modernization  
9.  

Strategic  Area/ Components  of  Strategic   Implementa)on   Priori)es  

Issue   issue   Status  

NBR:  Moderniza7on  
Redefing  the   1.  Corporate  En7ty  with   No  Program  Yet   Priority  
Status  and   Autonomy  of  Financial  
Regulatory   Organiza7onal,  Personnel,  
Power  of  NBR     Investment  Performance  
Majers    

    2.  Separa7on  of  Policy  and   Do        

Enforcement    

15  

25  February  2015  
 Relevance  to  Perspective  Plan  (Vision  
2021)  :  2010-­‐2021    
Sixth  Five  Year  Plan  :  2010-­‐2015  and  Annual  
Performance  Agreement  2014-­‐2015  (of  NBR  ):    

NBR:  Moderniza7on  
•  These  Plans,  and  Agreement  very  Relevant  to  NBR  
Moderniza7on  Plan:    
•  Each  of  The  Said  Document  emphasizes  on  
Ins7tu7onal  Par7cularly  NBR  Development  for  
enhancing  Revenue  Collec7on.    
 

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25  February  2015  
 NBR:  Moderniza7on  
Thank  You  

17  

25  February  2015