International Monetary Fund, 2003, Report on the Observance of Standards and Codes—Fiscal Transparency Module (Washington, D.C.).
Prepared by Bernardin Akitoby (FAD).
The main elements of the human resource policy could include a new recruitment policy, a new wage policy, a training plan, and an anti-corruption strategy.
Ideally, all the prerequisites for self-assessment should be addressed in parallel. However, given the technical capacity constraints at the NBR, priority should be given to developing effective and accessible taxpayer service, as well as strengthening audit and collection operations.
The identifier is called taxpayer identification number for income tax, and business identification number for VAT.
It is expected that the existing tax holiday facility will be allowed to lapse at end-June 2005 and will be replaced by a more rational system for investment incentives.
The Bangladesh Revenue Commission Report recommends that there should be only four types of levies at the customs point. These include (i) customs duty, (ii) value added tax, (iii) supplementary duty, and (iv) WTO prescribed anti-dumping duty, countervailing duty, or safeguard duty.
An analysis of government employment is not possible because of data deficiencies.