YourÊ PartnerÊ inÊ NationÊ BuildingÊ
PAPUA NEW GUINEA INTERNAL REVENUE COMMISSION ÊCORPORATE PLAN Ê
2018-2022
Ê
Ê
www.irc.gov.pg
IRC- Mobilising Revenue, Creating Prosperity
YourÊ PartnerÊ inÊ NationÊ BuildingÊ
PAPUA NEW GUINEA INTERNAL REVENUE COMMISSION ÊCORPORATE PLAN Ê
2018-2022
Ê
Ê
www.irc.gov.pg
IRC- Mobilising Revenue, Creating Prosperity
YourÊ PartnerÊ inÊ NationÊ BuildingÊ
PAPUA NEW GUINEA INTERNAL REVENUE COMMISSION ÊCORPORATE PLAN Ê
2018-2022
Ê
Ê
www.irc.gov.pg
IRC- Mobilising Revenue, Creating Prosperity
YourÊ PartnerÊ inÊ NationÊ BuildingÊ
PAPUA NEW GUINEA INTERNAL REVENUE COMMISSION ÊCORPORATE PLAN Ê
2018-2022
Ê
Ê
www.irc.gov.pg
IRC- Mobilising Revenue, Creating Prosperity
YourÊ PartnerÊ inÊ NationÊ BuildingÊ
PAPUA NEW GUINEA INTERNAL REVENUE COMMISSION ÊCORPORATE PLAN Ê
2018-2022
Ê
Ê
www.irc.gov.pg
IRC- Mobilising Revenue, Creating Prosperity
Your Partner in Nation Building
www.irc.gov.pg
IRC- Mobilising Revenue, Creating Prosperity
Ê
1
IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
PAPUA NEW GUINEA INTERNAL REVENUE COMMISSION
CORPORATE PLAN
2018-2022
www.irc.gov.pgÊ
Ê
2
IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
ContentsÊForward by the Minister ................................................................................................................... 2
Commissioner General’s Introduction ........................................................................................... 5
About the MTRS ................................................................................................................................. 7
About the Corporate Plan ................................................................................................................ 8
IRC Institutional Strengthening and Reform ....................................................................................... 9
About IRC ........................................................................................................................................... 10
Vision:................................................................................................................................................ 10
Mission: ............................................................................................................................................. 10
Values: ............................................................................................................................................... 10
IRC Corporate Plan 2018-2022 ...................................................................................................... 12
Objective: .......................................................................................................................................... 12
Strategic Themes............................................................................................................................... 12
Transformational Priorities: .............................................................................................................. 12
Operational Priorities: ....................................................................................................................... 12
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IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
Forward by the Minister Hon. Charles Abel, MP Deputy Prime Minister and Minister for Treasury
PNG’s ability to deliver improved Government services and to improve the lives of Papua New Guineans depends on Government providing a policy environment that is conducive to growth and prosperity. An important enabler for inclusive growth and prosperity is an efficient and smart tax administration; one which makes it easier for businesses, corporations, traders and all taxpayers in PNG to honestly and accountably pay their taxes. If our people are to enjoy the living standards that are enjoyed in the modern world, then we must be able generate wealth and prosperity. To ensure this happens at a sustainable level, our tax system must be capably supported, its processes streamlined and enhanced to make it easier and simpler for taxpayers and new businesses to comply and pay taxes on time.
Declining revenue trends over the last few years as a result of falling commodity prices, further aggravated by a complex tax system and a complicated tax incentives regime have made it difficult for Government to fully fund our development agenda and to achieve our long term vision of prosperity for all Papua New Guineans. Past experience with project agreements and fiscal terms with resource companies must guide and improve project terms going forward to give more certainty and smooth taxation flows. The transformation of PNG will require continual government guidance and interventions to ensure that our Vision 2050 and StaRS aspirations for PNG are achieved.
To address the decline in revenue, the Government has for the first time established a Medium Term Revenue Strategy (MTRS) for 2018-2022 during the 2018 budget. The MTRS is aimed towards improving tax and customs administrations and mobilising tax revenue to fund the development budget. The MTRS is consistent with the priorities of the Alotau Accord II. It has also incorporated relevant recommendations from the Government’s 100 Day/25 Point Plan and has adopted many of the recommendations from the 2015 PNG Tax Review and the PNG Medium Term Tax Policy Reform and Selected Tax Policy Issues Report by the IMF. The passing of a new Tax Administration Act during the 2018 budget session of Parliament along with the increased funding support to the IRC for MTRS development initiatives in 2018 are positive indications of the Government’s intention to seriously transform PNG’s tax system. Also passed was the Public Money Management Regularisation Act to reinforce revenue raising for the central budget. PNG’s tax system will not only be efficient and easy to access, but also one that broadens tax base, reduces opportunities for tax evasion, improves taxpayer behaviour towards voluntary compliance and is benchmarked and scrutinised against international best practices in tax administration.
The MTRS 2018-2022 is an important strategy for reforming PNG’s tax administration into a more efficient and robust organisation that will enable taxpayers to comply and pay taxes using modern
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4
IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
electronic tax services and platforms to file tax returns and pay taxes on time so Government’s revenue is more sustainable and better assured. Additionally, the MTRS provides corporate certainty to the IRC and its stakeholders by establishing and fully funding the reform priorities for which the Government expects to be operationalised by the end of this Corporate Plan.
The O’Neil-Abel Government is fully committed to ensuring the success of the MTRS reform agenda and therefore IRC’s Corporate Plan 2018-2022. I invite my fellow parliamentarians, Ministers and their Departments to actively support the IRC, the Commissioner General, management and staff, as they deliver this important reform agenda through this Corporate Plan.
It is a great honour and privilege for me to present the IRC Corporate Plan 2018-22.
Thank you and God bless PNG.
Ê
4
IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
electronic tax services and platforms to file tax returns and pay taxes on time so Government’s revenue is more sustainable and better assured. Additionally, the MTRS provides corporate certainty to the IRC and its stakeholders by establishing and fully funding the reform priorities for which the Government expects to be operationalised by the end of this Corporate Plan.
The O’Neil-Abel Government is fully committed to ensuring the success of the MTRS reform agenda and therefore IRC’s Corporate Plan 2018-2022. I invite my fellow parliamentarians, Ministers and their Departments to actively support the IRC, the Commissioner General, management and staff, as they deliver this important reform agenda through this Corporate Plan.
It is a great honour and privilege for me to present the IRC Corporate Plan 2018-22.
Thank you and God bless PNG.
The O’Neill-Abel Government is fully committed to ensuring the success of the MTRS reform agenda
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5
IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
Commissioner General’s Introduction
Ms Betty Palaso, CMG, OBE Commissioner General IRC
IRC has been on a transformation journey over the last five years. At the end of the previous Corporate Plan (2013-2017), IRC found itself about halfway through its transformation into a modern tax administration. Our last Corporate Plan allowed us to become a semi-autonomous revenue body in 2014 in turn allowing us to make tremendous improvements to our governance and reporting frameworks, to have the ability to structurally organise ourselves as well developing the culture and professional maturity of the organisation from where we were previously. This was an important foundation towards preparing IRC for implementing the transformational agenda to the tax administration system expected from Government over this Corporate Plan, 2018-2022.
While many transformational activities have been completed during the last Corporate Plan, many more were yet to occur, such as transitioning to a new operating model for improved tax administration capabilities that would allow us to more effectively manage compliance risks and increase the rate of tax collections. Further developing self-assessment, setting up an automated front end processing function, establishing case selection and intelligence unit, providing for a taxpayer services counter, utilising technology to develop revenue intelligence, and rationalising the physical location of business units within Revenue Haus are also indicators that elements of the transformation are continuing. These initiatives will need continued attention to ensure that IRC’s ambition of modernisation is realised.
In the past, IRC has faced challenges with less than adequate resourcing, which, in turn, has contributed to a reduced capacity to produce sufficient outputs to taxpayers. The resultant backlogs are exacerbated by the significant rework caused by the same backlogs, further contributing to their growth, mainly in processing and the collection of outstanding returns and payments, but also in other pockets of the business. There are pressures on collections that are down on recent years; in part attributed to PNG having been hit hard by the drop in world commodity prices and a major drought. This has led IRC’s key stakeholders to have the inherent view that IRC has not been addressing the high levels of non-compliance that are evident in PNG. Indeed, Government also sees this as a contributing factor toward the decline in revenue collections. It was clear that this situation could not be allowed to continue.
It is Government’s expectation that tax revenue will improve to 14.0 per cent of GDP by 2022; achieved by improving revenue compliance and by broadening the tax base. In order to deliver this expectation, IRC is now faced with a wide-ranging development program that will require extensive management oversight delivery while simultaneously ensuring revenue collection targets are met during this extended period of reform and development. The IRC Corporate Plan 2018-2022 sets out the roadmap for these developments.
Ê
5
IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
Commissioner General’s Introduction
Ms Betty Palaso, CMG, OBE Commissioner General IRC
IRC has been on a transformation journey over the last five years. At the end of the previous Corporate Plan (2013-2017), IRC found itself about halfway through its transformation into a modern tax administration. Our last Corporate Plan allowed us to become a semi-autonomous revenue body in 2014 in turn allowing us to make tremendous improvements to our governance and reporting frameworks, to have the ability to structurally organise ourselves as well developing the culture and professional maturity of the organisation from where we were previously. This was an important foundation towards preparing IRC for implementing the transformational agenda to the tax administration system expected from Government over this Corporate Plan, 2018-2022.
While many transformational activities have been completed during the last Corporate Plan, many more were yet to occur, such as transitioning to a new operating model for improved tax administration capabilities that would allow us to more effectively manage compliance risks and increase the rate of tax collections. Further developing self-assessment, setting up an automated front end processing function, establishing case selection and intelligence unit, providing for a taxpayer services counter, utilising technology to develop revenue intelligence, and rationalising the physical location of business units within Revenue Haus are also indicators that elements of the transformation are continuing. These initiatives will need continued attention to ensure that IRC’s ambition of modernisation is realised.
In the past, IRC has faced challenges with less than adequate resourcing, which, in turn, has contributed to a reduced capacity to produce sufficient outputs to taxpayers. The resultant backlogs are exacerbated by the significant rework caused by the same backlogs, further contributing to their growth, mainly in processing and the collection of outstanding returns and payments, but also in other pockets of the business. There are pressures on collections that are down on recent years; in part attributed to PNG having been hit hard by the drop in world commodity prices and a major drought. This has led IRC’s key stakeholders to have the inherent view that IRC has not been addressing the high levels of non-compliance that are evident in PNG. Indeed, Government also sees this as a contributing factor toward the decline in revenue collections. It was clear that this situation could not be allowed to continue.
It is Government’s expectation that tax revenue will improve to 14.0 per cent of GDP by 2022; achieved by improving revenue compliance and by broadening the tax base. In order to deliver this expectation, IRC is now faced with a wide-ranging development program that will require extensive management oversight delivery while simultaneously ensuring revenue collection targets are met during this extended period of reform and development. The IRC Corporate Plan 2018-2022 sets out the roadmap for these developments.
Ê
6
IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
The success of this Plan will largely depend on staff and management’s ability to consistently deliver but will also be contingent on continued Government and donor support. Achieving Government’s revenue expectations will hinge on achieving the positive compliance levels from taxpayers that we expect will result from improvements to our procedures and enhanced accessibility to the tax system. Over the life of this Corporate Plan Taxpayers can expect an improved experience in dealing with IRC and with a consistent level of Performance. They are encouraged to co-operate and comply with their tax obligations as interventions towards securing compliance with tax obligations will be greatly increased.
With this Plan, IRC has taken a holistic approach toward our organisational development that has included developing our own clear strategies to support the high level direction provided by the MTRS. While based on the MTRS reform agenda, I am pleased that this Corporate Plan has been a result of collective and very intense collaboration amongst the IRC management. In doing so IRC has identified and prioritised the actions, detailing what needs to be done, when it is to be done and who is going to do it.
So that we, as a responsible organisation and management, do not lose sight of the objective to reform our business as well as ensure the annual revenue targets we will address these potentially competing undertakings with ‘Transformational Priorities’ and ‘Operational Priorities’. This will provide us with a balanced approach by ensuring that our total corporate responsibilities are managed and reported on as two distinct but complimentary strategic priorities under this Corporate Plan.
The operationalisation of the Corporate Plan will be managed and delivered through the delivery of the next five Annual Work Plans derived from this Corporate Plan.
Our performance as a revenue administration will be assessed using international best practise benchmarks such as the Tax Administration Diagnostic Assessment Tool (TADAT) and the like. However, the primary measure of our performance to deliver against this Plan will be our ability to meet the Government’s revenue expectations each year. We are morally and legally obligated to do our very best to deliver against Government’s expectations. I am therefore expecting increased levels of professionalism, ethical behaviour and productivity from all IRC staff. I expect my management team and all my staff and to perform to their best for the collective prosperity of our fellow Papua New Guineans.
We, the Executive, the Senior Management Team and the staff of IRC, are committed to delivering improved taxation services and intend to by the end of this Corporate Plan deliver for taxpayers and businesses an improved taxation service that is based on modern ICT technologies which would mean most of our taxpayers having the capability to file tax returns and pay taxes electronically and have improved standardised processes to encourage compliance from all business sectors. I am confident of continuing Government support to us for improvements to tax administration through funding the MTRS and this Corporate Plan. With continued understanding and co-operation from all our stakeholders and taxpayers, we will achieve our vision to “excel as a modern and robust tax administration”.
I commend the IRC Corporate Plan 2018-22 to you and I encourage all of IRC to join with the Commissioners and myself to Strive for Excellence.
Ê
6
IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
The success of this Plan will largely depend on staff and management’s ability to consistently deliver but will also be contingent on continued Government and donor support. Achieving Government’s revenue expectations will hinge on achieving the positive compliance levels from taxpayers that we expect will result from improvements to our procedures and enhanced accessibility to the tax system. Over the life of this Corporate Plan Taxpayers can expect an improved experience in dealing with IRC and with a consistent level of Performance. They are encouraged to co-operate and comply with their tax obligations as interventions towards securing compliance with tax obligations will be greatly increased.
With this Plan, IRC has taken a holistic approach toward our organisational development that has included developing our own clear strategies to support the high level direction provided by the MTRS. While based on the MTRS reform agenda, I am pleased that this Corporate Plan has been a result of collective and very intense collaboration amongst the IRC management. In doing so IRC has identified and prioritised the actions, detailing what needs to be done, when it is to be done and who is going to do it.
So that we, as a responsible organisation and management, do not lose sight of the objective to reform our business as well as ensure the annual revenue targets we will address these potentially competing undertakings with ‘Transformational Priorities’ and ‘Operational Priorities’. This will provide us with a balanced approach by ensuring that our total corporate responsibilities are managed and reported on as two distinct but complimentary strategic priorities under this Corporate Plan.
The operationalisation of the Corporate Plan will be managed and delivered through the delivery of the next five Annual Work Plans derived from this Corporate Plan.
Our performance as a revenue administration will be assessed using international best practise benchmarks such as the Tax Administration Diagnostic Assessment Tool (TADAT) and the like. However, the primary measure of our performance to deliver against this Plan will be our ability to meet the Government’s revenue expectations each year. We are morally and legally obligated to do our very best to deliver against Government’s expectations. I am therefore expecting increased levels of professionalism, ethical behaviour and productivity from all IRC staff. I expect my management team and all my staff and to perform to their best for the collective prosperity of our fellow Papua New Guineans.
We, the Executive, the Senior Management Team and the staff of IRC, are committed to delivering improved taxation services and intend to by the end of this Corporate Plan deliver for taxpayers and businesses an improved taxation service that is based on modern ICT technologies which would mean most of our taxpayers having the capability to file tax returns and pay taxes electronically and have improved standardised processes to encourage compliance from all business sectors. I am confident of continuing Government support to us for improvements to tax administration through funding the MTRS and this Corporate Plan. With continued understanding and co-operation from all our stakeholders and taxpayers, we will achieve our vision to “excel as a modern and robust tax administration”.
I commend the IRC Corporate Plan 2018-22 to you and I encourage all of IRC to join with the Commissioners and myself to Strive for Excellence.
Artist impression of Ground Floor Tax Service Centre
Ê
7
IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
About the MTRS By way of background, the PNG Medium Term Revenue Strategy (MTRS) describes Government’s strategy for reforming the tax policy, tax administration and legal settings over the next 5-10 years to finance PNG’s economic and social development programs. Reforming the revenue system is a complex and specialised task that requires changes across many areas, and affects numerous
stakeholders. The MTRS treats the policy, administrative and legal components of the tax system in a holistic and interactive way as shown in the figure above. The MTRS identifies critical reform areas that will mobilise revenue. In articulating these reforms, the Government is drawing from its own policies as well as from the recommendations of comprehensive tax reviews completed in 2015 by an independent Taxation Review Committee and in 2017 by the International Monetary Fund.
The Government has committed to a 5-year investment plan to support the MTRS under its Medium Term Fiscal Strategy. The investment funding will be in addition to the annual appropriation to deliver core agency outcomes. While the majority of the implementation costs will be borne by Government, backing will be sought from development partners for other costs and support services.
This Corporate Plan (2018-2022) is premised on the MTRS.
Ê
7
IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
About the MTRS By way of background, the PNG Medium Term Revenue Strategy (MTRS) describes Government’s strategy for reforming the tax policy, tax administration and legal settings over the next 5-10 years to finance PNG’s economic and social development programs. Reforming the revenue system is a complex and specialised task that requires changes across many areas, and affects numerous
stakeholders. The MTRS treats the policy, administrative and legal components of the tax system in a holistic and interactive way as shown in the figure above. The MTRS identifies critical reform areas that will mobilise revenue. In articulating these reforms, the Government is drawing from its own policies as well as from the recommendations of comprehensive tax reviews completed in 2015 by an independent Taxation Review Committee and in 2017 by the International Monetary Fund.
The Government has committed to a 5-year investment plan to support the MTRS under its Medium Term Fiscal Strategy. The investment funding will be in addition to the annual appropriation to deliver core agency outcomes. While the majority of the implementation costs will be borne by Government, backing will be sought from development partners for other costs and support services.
This Corporate Plan (2018-2022) is premised on the MTRS.
Artist impression of Ground Floor Tax Service Centre
Ê
8
IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
About the Corporate Plan Informants of IRC’s Corporate were mainly drawn from:
The Governments Medium Term Revenue Strategy; 2018 National Budget; Discussions held with the IRC Commissioner General and Commissioners and a selection
of IRC managers and advisors; The Tax Administration Diagnostic Assessment Tool (TADAT).
The key elements of our development strategy over the life of this Corporate Plan include:
strengthening the planning, management and governance competency of the IRC, including the establishment of a project management office;
strengthening IRC’s core roles including the taxpayer registration, processing and collection of outstanding returns and debt;
establishing a large taxpayer office (segment) within IRC that will focus on the compliance of large business entities and high wealth individuals;
establishing a small and medium sized business segment to compliment the small business regime envisaged in the MTRS;
addressing the levels of non – compliance. A “design and monitoring” function will be established to identify priority compliance risks and design interventions to mitigate those risks;
service to taxpayers will be strengthened in each of the branches; developing an ICT strategic plan to identify and support the future needs of taxpayers
and IRC strategy; extending the role of the Internal Audit and Investigation Division to mitigate
institutional risks faced by IRC; rationalizing the technical policy advice role through consolidation of legal expertise; maintaining high standards of staff integrity and ensuring that staff capacity and
capability are at levels that meet the needs of the business; taking account of the Taxation Administration Act that will impact systems, processes
and will require updating of taxpayer literature; implementing changes to tax policies as and when announced in the Annual Budgets;
and re-aligning IRC’s organisational structure to the evolving functions and future direction
of IRC.
Ê
8
IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
About the Corporate Plan Informants of IRC’s Corporate were mainly drawn from:
The Governments Medium Term Revenue Strategy; 2018 National Budget; Discussions held with the IRC Commissioner General and Commissioners and a selection
of IRC managers and advisors; The Tax Administration Diagnostic Assessment Tool (TADAT).
The key elements of our development strategy over the life of this Corporate Plan include:
strengthening the planning, management and governance competency of the IRC, including the establishment of a project management office;
strengthening IRC’s core roles including the taxpayer registration, processing and collection of outstanding returns and debt;
establishing a large taxpayer office (segment) within IRC that will focus on the compliance of large business entities and high wealth individuals;
establishing a small and medium sized business segment to compliment the small business regime envisaged in the MTRS;
addressing the levels of non – compliance. A “design and monitoring” function will be established to identify priority compliance risks and design interventions to mitigate those risks;
service to taxpayers will be strengthened in each of the branches; developing an ICT strategic plan to identify and support the future needs of taxpayers
and IRC strategy; extending the role of the Internal Audit and Investigation Division to mitigate
institutional risks faced by IRC; rationalizing the technical policy advice role through consolidation of legal expertise; maintaining high standards of staff integrity and ensuring that staff capacity and
capability are at levels that meet the needs of the business; taking account of the Taxation Administration Act that will impact systems, processes
and will require updating of taxpayer literature; implementing changes to tax policies as and when announced in the Annual Budgets;
and re-aligning IRC’s organisational structure to the evolving functions and future direction
of IRC.
Revenue Haus - Ground Floor under this Corporate Plan, 2018-2022
Ê
9
IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
IRCÊ InstitutionalÊ StrengtheningÊ andÊ ReformÊ
IRC will undertake an all-encompassing and balanced institutional strengthening and reform program to include the following strategies:
Enhanced Governance and Management Systems; strengthened leadership, management and governance arrangements.
Taxpayer Segmentation; different sized taxpayers have different needs and pose different compliance risks.
Self-assessment; replacing the outdated manual processing of tax returns with new e-filing technology.
Service Oriented Approaches to Facilitate Voluntary Compliance; building a taxpayer services function to provide taxpayers with higher levels of service and programs to educate existing and future taxpayers.
Extensive Use of IT; investing in a ‘next generation’ revenue administration system as a significant component of the administrative reform agenda;
Streamlined Systems and Procedures; making it easier for taxpayers to comply whilst simultaneously reducing large volumes of paper processing.
Strengthening Core Tax Processes; achieving a critical mass of processing capacity in the medium term, to ensure that processing backlogs do not occur, while seeking improvements to systems and processes that will ultimately reduce workload and improve service delivery.
Ê
This organisational chart will be changing under this corporate plan, 2018-22.
Ê
Ê Ê ÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
Ê
IRC-
Mob
ilisin
gÊRe
venu
e,ÊC
reat
ingÊ
Pros
perit
yÊÊ
all m
anag
ers
and
supe
rvis
ors
Perf
orm
ance
Sys
tem
, sta
ff ex
pect
atio
n st
atem
ents
and
wor
k pl
ans
b.
Staf
f Exp
ecta
tion
Stat
emen
ts a
re a
ctiv
ely
mai
ntai
ned
c.
Poor
per
form
ance
is a
ctiv
ely
man
aged
in a
ccor
danc
e w
ith IR
C po
licy
7.4.
IR
C’s
prod
uctiv
ity is
en
hanc
ed th
roug
h co
mpl
ianc
e an
d an
ti-co
rrup
tion
activ
ities
Ensu
re th
at m
anag
ers
and
staf
f mee
t IRC
’s
stan
dard
s of
inte
grity
a.
Re
view
, upd
ate
and
have
man
ager
s an
d st
aff c
omm
it to
IRCs
cod
e of
con
duct
b.
D
eliv
er c
ode
of c
ondu
ct a
war
enes
s se
ssio
ns
7.4.
1.
A w
hole
-of-
IRC
audi
t fra
mew
ork
and
met
hodo
logy
is b
eing
use
d co
mpl
emen
ted
by a
n in
tern
al a
udit
qual
ity a
ssur
ance
pro
gram
a.
Frau
d Ri
sk A
sses
smen
t has
bee
n co
nduc
ted
and
a Fr
aud
Cont
rol P
lan
for I
RC is
in
plac
e b.
Fr
aud
awar
enes
s an
d ed
ucat
ion
prog
ram
s ar
e de
liver
ed a
cros
s IR
C
c.
The
Inte
rnal
Aud
it an
d In
vest
igat
ions
sta
ff ar
e w
ell t
rain
ed a
nd c
apab
le.
8.
Mai
ntai
n ef
fect
ive
busi
ness
par
tner
ship
s
Out
com
e O
bjec
tive
s 2
018
2019
20
20
2021
20
22
8.1.
M
aint
ain
effe
ctiv
e bu
sine
ss re
latio
nshi
ps w
ith k
ey
IRC
stak
ehol
ders
and
don
ors.
8.1.
1.
Key
stak
ehol
ders
, inc
ludi
ng P
NG
Tre
asur
y an
d Cu
stom
s ar
e en
gage
d an
d ha
ve a
kno
wle
dge
of IR
C’s
busi
ness
dev
elop
men
ts.
a.
Iden
tify
area
s of
mut
ual i
nter
est a
nd in
vest
igat
e w
ays
to w
ork
effe
ctiv
ely
toge
ther
b.
Es
tabl
ish
MO
Us
with
the
exte
rnal
sta
keho
lder
s.
8.2.
Ef
fect
ive,
targ
eted
co
mm
unic
atio
n w
ith
stak
ehol
ders
8.2.
1.
Stak
ehol
der e
ngag
emen
t is
guid
ed b
y a
Com
mun
icat
ion
Stra
tegy
D
evel
op, m
aint
ain
and
impl
emen
t an
effe
ctiv
e Co
mm
unic
atio
n St
rate
gy
8.3.
M
aint
ain
effe
ctiv
e an
d re
gion
al re
latio
nshi
ps.
8.3.
1.
Cont
ribut
e to
regi
onal
and
inte
rnat
iona
l co-
oper
atio
n an
d de
liver
on
oblig
atio
ns
a.
Cont
ribut
e to
regi
onal
initi
ativ
es in
clud
ing
PITA
A.
b.
Mee
t Glo
bal F
orum
and
BEP
’s re
quire
men
ts.
Ê
10
IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
About IRC Vision:
“We excel as a modern and robust tax administration”
Mission: “We contribute to PNG’s economic prosperity by optimising revenue collection through well
governed and transparent processes in partnership with our stakeholders”
Values: Personal:Ê
Passionate:Ê Ê I am energetic, enthusiastic, dependable, loyal and dedicated to my work
Respectful:Ê Ê I am courteous, impartial and considerate Ê ÊProfessional:Ê I am diligent, responsible, productive and
timely in performing my duties Honest:Ê I am ethical, truthful, accountable, open
and transparent in all my dealings Ê
Organisational/Business:Ê
Taxpayer:Ê Ê Ê The taxpayer is integral to our business Ê ÊHighÊ performance:Ê Ê Ê We value productivity and quality service Ê ÊOneÊ organisation:Ê Ê We work and support each other as one
team Partnership:Ê Ê Ê We collaborate with our stakeholders Ê ÊInnovation:Ê Ê Ê We transform by embracing learning and
continuous improvement
Ê
Ê Ê ÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
ÊÊÊÊÊÊ
Ê
IRC-
Mob
ilisin
gÊRe
venu
e,ÊC
reat
ingÊ
Pros
perit
yÊÊ
7.
IRC’
s m
anag
emen
t and
sta
ff h
ave
the
need
ed k
now
ledg
e, s
kills
, att
itud
e an
d in
tegr
ity
Out
com
e O
bjec
tive
s 2
018
2019
20
20
2021
20
22
7.1.
IR
C’s
staf
fing
leve
ls a
re
adeq
uate
to d
eliv
er IR
C’s
busi
ness
.
7.1.
2.
IRC
stru
ctur
e is
pop
ulat
ed w
ith th
e be
st
and
the
brig
htes
t em
ploy
ees
thro
ugh
late
ral
mov
emen
t and
recr
uitm
ent
a.
The
IRC
Wor
kfor
ce P
lan
is b
eing
use
d to
act
ivel
y pl
an, m
anag
e an
d m
onito
r re
crui
tmen
t and
late
ral t
rans
fer a
ctiv
ities
b.
Re
crui
t sta
ff to
vac
anci
es th
at e
xist
In a
ccor
danc
e w
ith th
e bu
sine
ss re
quire
men
ts
recr
uit a
nd fi
ll fu
nded
vac
anci
es
7.1.
2.
Recr
uitm
ent i
s w
ell m
anag
ed a
nd is
co
mm
ensu
rate
with
the
IRC’
s ab
ility
to a
bsor
b re
crui
ts
a.
Part
ners
hips
with
ext
erna
l rec
ruitm
ent a
genc
ies
are
in p
lace
to a
ssis
t in
the
recr
uitm
ent p
roce
ss
b.
Late
ral t
rans
fer o
f per
sonn
el is
man
aged
in p
ract
icab
le q
uant
ities
7.
2.
Dev
elop
man
agem
ent
and
lead
ersh
ip c
ompe
tenc
ies
7.2.
1.
Dev
elop
and
impl
emen
t a le
ader
ship
and
m
anag
emen
t com
pete
ncy
mod
el fo
r all
IRC
Le
ader
ship
and
man
agem
ent
trai
ning
pro
gram
to b
e de
velo
ped
and
impl
emen
ted
Bi-a
nnua
l ref
resh
er le
ader
ship
and
man
agem
ent
cour
ses
to b
e de
velo
ped
and
impl
ente
d
7.2.
2.
Pers
onal
dev
elop
men
t and
lead
ersh
ip
trai
ning
is d
eliv
ered
so
that
man
ager
s de
mon
stra
te s
tron
g m
anag
emen
t and
lead
ersh
ip
com
pete
ncie
s
a.
Part
ners
hips
with
ext
erna
l tra
inin
g in
stitu
tes
are
in p
lace
to a
ssis
t in
deliv
erin
g th
e tr
aini
ng re
quire
men
ts
b.
Supe
rvis
or tr
aini
ng is
out
sour
ced
and
deliv
ered
c.
IR
C is
a m
odel
age
ncy
with
resp
ect t
o G
ende
r Equ
ality
, HIV
/AID
S an
d ot
her c
ross
cu
ttin
g is
sues
. 7.
3.
Staf
f are
com
pete
nt to
ca
rry
out t
heir
role
s 7.
3.1.
D
evel
op a
kno
wle
dge
and
skill
gap
ana
lysi
s an
d pr
iorit
ise
trai
ning
for s
taff
base
d on
the
busi
ness
nee
d in
acc
orda
nce
with
the
HR
Stra
tegy
a.
Und
erta
ke a
kno
wle
dge
and
skill
gap
ana
lysi
s to
iden
tify
and
prio
ritis
e th
ose
skill
ga
ps th
at p
rese
nt a
risk
to b
usin
ess
deliv
ery
b.
Faci
litat
e th
e ne
cess
ary
trai
ning
s in
liai
son
with
HR
Trai
ning
Uni
t 7.
3.2.
D
evel
op a
nd d
eliv
er q
ualit
y ta
x ad
min
istr
atio
n tr
aini
ng
a.
IRC’
s tr
aini
ng p
acka
ges
are
deve
lope
d, a
ppro
ved
b.
Tax
Adm
inis
trat
ion
qual
ifica
tions
hav
e be
en e
stab
lishe
d an
d re
gist
ered
as
PNG
Pu
blic
Sec
tor T
ax A
dmin
istr
atio
n Q
ualif
icat
ions
in th
e N
atio
nal Q
ualif
icat
ions
Fr
amew
ork
c.
IRC
staf
f are
trai
ned
to d
eliv
er a
nd a
sses
s tr
aini
ng p
acka
ges
d.
Del
iver
qua
lity
tax
adm
inis
trat
ion
trai
ning
to s
taff
e.
St
aff t
rain
ing
oppo
rtun
ities
suc
h as
sch
olar
ship
s, in
tern
al tr
aini
ng a
nd e
xter
nal
stud
y su
ppor
t opp
ortu
nitie
s ar
e de
velo
ped
and
impl
emen
ted
7.3.
3.
A Ta
x Le
arni
ng a
nd D
evel
opm
ent A
cade
my
is e
stab
lishe
d an
d re
cogn
ised
as,
or a
ffilia
ted
with
, a
Regi
ster
ed T
rain
ing
Org
anis
atio
n
With
in th
e H
R St
rate
gy, d
evel
op a
nd im
plem
ent a
Tra
inin
g St
rate
gy
7.3.
4.
Staf
f per
form
ance
is a
ctiv
ely
man
aged
by
a.
Staf
f pro
duct
ivity
and
per
form
ance
is m
anag
ed in
acc
orda
nce
with
the
IRC
Staf
f
Ê
11
IRC-MobilisingÊ Revenue,Ê CreatingÊ ProsperityÊ Ê
The Internal Revenue Commission (IRC) is an organisation that continues to evolve as we strive for excellence, aspiring to meet and exceed Government’s performance expectations. We are therefore a learning organisation; one that embraces change and modernisation. IRC is in the process of transforming into modern revenue administration. However, we are also proud of our administrative and cultural heritage as an organisation having more than 60 years in tax collection.
The IRC collects the majority of PNG’s revenue and this responsibility is one that we take seriously. In addition to other taxes, we administer the collection of Income Tax, Salary and Wage Tax and Goods and Services Tax (GST). As part of our responsibilities, we educate taxpayers about their tax obligations, process their tax returns and take action against those taxpayers who avoid tax. We also assist Treasury on the development of tax policy.
Although IRC has been in existence since well before Independence, during our last Corporate Plan (2013-17) we became a Statutory Authority, re-established by the Internal Revenue Commission Act 2014. This means that IRC is no longer a Department within the PNG Government Public Service allowing us to exercise a greater degree of autonomy and bringing us into line with other progressive Revenue Administrations across the globe. Working within our annual budget allocation, we are now able to determine our own organisational structure, internally manage our workforce and improve employment conditions for our staff. However this transition has also brought with it more rigorous accountability standards and greater expectations from Government. We therefore enjoy improved benefit in return for higher performance and improved service standards.
We currently have more than 700 staff, most of whom are based in our main office in Port Moresby. In addition, we currently have offices in 19 other locations across Papua New Guinea. During the last Corporate Plan, we opened Regional Tax Centres in Lae and Kokopo to provide better taxpayer access to IRC’s services as well as providing IRC employment opportunities outside Port Moresby.
As a learning organisation we are is continually redefining, developing and improving ourselves. We are proud of our zero tolerance policy against corruption and are committed to high standards of governance, integrity and accountability, both to the Government and to the community. We strongly embrace the principles of non-discrimination in our workplace and have become recognised as an “employer of choice” within the community.
We are proud of our tradition of being an organisation that does not discriminate on tribalism, race or gender; our people come from every region of PNG and other countries. We have recruited significant numbers of entry level staff towards the end of the last Corporate Plan. This means that
we have a predominantly young and very vibrant workforce that has an almost equal number of males and females. Our staff are successful at work and outside of work and actively participate in church, sport and the community. Organisationally, the IRC actively participates in community initiatives such as supporting the fight corruption, Gender Equality and Social Inclusion initiatives, HIV/AIDS and other social issues. Revenue Haus, our Port Moresby headquarters, was recognised as a Meri Seif Ples under our last Corporate Plan.
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Ê
IRC-
Mob
ilisin
gÊRe
venu
e,ÊC
reat
ingÊ
Pros
perit
yÊÊ
effic
ient
, effe
ctiv
e an
d tr
ansp
aren
t re
port
ing
resp
onsi
bilit
ies
incl
udin
g re
venu
e co
llect
ions
, tru
st a
ccou
nts,
reco
ncili
atio
n of
co
llect
ions
and
mee
ts a
ll go
vern
ance
, com
mun
ity
and
lega
l com
plia
nce
requ
irem
ents
eval
uate
d &
repo
rted
on.
b.
Re
late
d po
licie
s an
d CA
Os
prep
ared
, dis
sem
inat
ed a
nd tr
aini
ng p
rovi
ded
c.
Reve
nue
and
acco
untin
g pr
oces
ses
are
man
aged
in a
ccor
danc
e w
ith g
over
nmen
t po
licie
s an
d in
tern
atio
nal a
ccou
ntin
g st
anda
rds
d.
IRC’
s fin
anci
al a
nd re
venu
e re
port
s ar
e pr
epar
ed a
nd d
isse
min
ated
in a
tim
ely
man
ner a
nd in
acc
orda
nce
with
IRC
and
Gov
ernm
ent a
ccou
ntin
g st
anda
rds
6.2.
2.
The
annu
al fi
nanc
es a
nd b
udge
t are
pr
epar
ed, m
anag
ed a
nd a
ccou
ntab
ly o
vers
ight
ed
a.
Man
age
IRC’
s op
erat
iona
l bud
get i
n ac
cord
ance
with
the
stra
tegi
c pr
iorit
ies
as s
et
by th
e Co
mm
issi
on a
nd w
ithin
the
Nat
iona
l Bud
get/
Expe
nditu
re a
nd c
ash
dist
ribut
ion
requ
irem
ents
6.
3.
Effic
ient
and
con
sist
ent
supp
ort s
ervi
ces
are
prov
ided
to
sta
ff an
d bu
sine
ss u
nits
6.3.
1.
Fina
nce
& A
dmin
istr
atio
n Se
rvic
es P
lan
(FAS
P)
a.
Dev
elop
, rev
iew
and
ann
ually
refin
e th
e FA
SP
b.
Reve
nue
Acco
untin
g, F
inan
ce &
Bud
get,
Prop
ertie
s &
Fac
ilitie
s, Sy
stem
s &
Re
port
ing
prep
ared
, res
ourc
ed, i
mpl
emen
ted,
mon
itore
d, e
valu
ated
& re
port
ed o
n.
In a
ccor
danc
e w
ith th
e FA
SP
6.3.
2.
All f
acili
ties,
equi
pmen
t and
ass
ets
of th
e or
gani
satio
n ar
e ef
fect
ivel
y an
d ac
coun
tabl
y m
anag
ed
IRC
Asse
t Mai
nten
ance
& P
rocu
rem
ent P
lan
prep
ared
, res
ourc
ed, i
mpl
emen
ted,
m
onito
red,
eva
luat
ed &
repo
rted
on
6.3.
3.
IRC
is a
ccom
mod
ated
in fi
t for
pur
pose
fa
cilit
ies
that
cat
er fo
r effi
cien
t tax
adm
inis
trat
ion
IR
C pr
oper
ty &
bui
ldin
g m
anag
emen
t pla
n is
pre
pare
d, re
sour
ced,
impl
emen
ted,
m
onito
red,
eva
luat
ed &
repo
rted
6.
3.4.
H
ousi
ng, t
rans
port
, m
edic
al a
nd o
ther
su
ppor
t ser
vice
s ar
e pr
ovid
ed w
ithin
Gov
ernm
ent
guid
elin
es
a.
IRC
hous
ing
polic
y is
dev
elop
ed &
mai
ntai
ned
b.
Plan
to im
plem
ent h
ousi
ng p
olic
y is
pre
pare
d, re
sour
ced,
impl
emen
ted,
mon
itore
d,
eval
uate
d &
repo
rted
on
c.
Hou
sing
mai
nten
ance
pla
n is
pre
pare
d, re
sour
ced,
impl
emen
ted,
mon
itore
d &
ev
alua
ted
d.
IRC
Flee
t Pla
n is
pre
pare
d, re
sour
ced,
impl
emen
ted,
mon
itore
d, e
valu
ated
&
repo
rted
on
e.
Med
ical
and
oth
er s
uppo
rt s
ervi
ces
are
prov
ided
to s
taff
and
busi
ness
uni
ts
6.3.
5.
IRC’
s bu
sine
ss a
ctiv
ities
are
fully
sup
port
ed
by a
ppro
pria
te a
nd e
ffect
ive
info
rmat
ion,
te
chno
logy
and
com
mun
icat
ion
syst
ems
and
in
acco
rdan
ce w
ith th
e IT
Str
ateg
ic P
lan
a.
IRC
has
an e
ffect
ive
ICT
Infr
astr
uctu
re th
at is
cap
ably
gov
erne
d an
d m
anag
ed
b.
Key
ICT
serv
ices
are
cap
ably
del
iver
ed a
nd a
re a
ligne
d to
bus
ines
s ne
eds
c.
Ap
plic
able
cor
e an
d no
n-co
re b
usin
ess
appl
icat
ions
are
impl
emen
ted
and
supp
orte
d
IRC-
Mob
ilisin
g Re
venu
e, C
reat
ing
Pros
perit
y
Serv
ices
d.
Ef
fect
ive
disp
utes
& a
ppea
ls s
ervi
ces
– IT
RT a
nd th
e Co
urts
e.
Ef
fect
ive
enfo
rcem
ent &
pro
secu
tion
actio
ns
5.
4.2.
Ad
visi
ng (T
ax T
echn
ical
& C
omm
erci
al)
a.
Stak
ehol
ders
hav
e co
nfid
ence
in th
e pr
ovis
ion
of ta
x te
chni
cal l
egal
adv
ice
b.
Legi
slat
ion
chan
ges
and
advi
ce is
com
mun
icat
ed to
all
staf
f in
a tim
ely
fash
ion
c.
Gen
eral
lega
l adv
isor
y w
ork,
cor
pora
te g
over
nanc
e an
d st
atut
ory
com
plia
nce
d.
Th
e Co
mm
issi
oner
Gen
eral
and
the
IRC
is p
rofe
ssio
nally
repr
esen
ted
at d
omes
tic
and
inte
rnat
iona
l for
ums
e.
M
anag
ing
inte
rnat
iona
l com
plia
nce
requ
irem
ents
incl
udin
g BE
P’s
f. Id
entif
ying
exp
loita
tion
of u
nint
ende
d lo
opho
les
in p
olic
y an
d le
gisl
atio
n w
hen
cont
ribut
ing
to ta
x po
licy
deve
lopm
ent
g.
Dev
elop
pol
icy
rulin
gs a
nd in
terp
reta
tion
stat
emen
ts in
clud
ing
stan
dard
pra
ctic
e st
atem
ents
;
6.
IRC
is a
dequ
atel
y re
sour
ced
and
effe
ctiv
ely
man
ages
and
gov
erns
thos
e re
sour
ces
Out
com
e O
bjec
tive
s 2
018
2019
20
20
2021
20
22
6.1.
Effec
tively
plan
, man
age a
nd
gove
rn
6.1.
1.
IRC
has
robu
st p
lann
ing
and
repo
rtin
g fr
amew
orks
a.
La
unch
IRC
Cor
pora
te P
lan
/ re
view
and
revi
se a
nnua
lly
b.
Use
r req
uire
men
ts id
entif
ied,
and
pro
cedu
re &
tim
etab
le fo
r pre
para
tion
and
diss
emin
atio
n of
lega
l ext
erna
l & in
tern
al o
pera
tiona
l rep
orts
pre
pare
d, re
sour
ced
& im
plem
ente
d c.
An
nual
wor
k pl
ans
are
activ
ely
used
to g
uide
wor
k an
d re
port
s d.
Re
view
& re
port
on
key
gove
rnan
ce m
echa
nism
s e.
g. m
onth
ly
6.1.
2.
IRC’
s go
vern
ance
pro
cess
es a
re e
ffect
ive
and
tran
spar
ent
a.
Exec
utiv
e G
over
nanc
e Co
mm
ittee
s ar
e he
ld a
nd o
utco
mes
reco
rded
b.
Ex
tens
ive
use
of th
e IR
C In
tran
et is
use
d to
enh
ance
gov
erna
nce
6.1.
3.
IRC
char
ters
, pol
icy,
pro
cedu
res,
proc
esse
s an
d gu
idel
ines
are
dis
sem
inat
ed in
the
IRC
Gov
erna
nce
Fram
ewor
k an
d fa
cilit
ate
good
go
vern
ance
a.
The
IRC
Polic
y Fr
amew
ork
is m
anag
ed
b.
ITAS
Pro
cess
es a
re c
aptu
red
in th
e Po
licy
Fram
ewor
k c.
Co
rpor
ate
polic
ies
are
impl
emen
ted
6.2.
Fi
nanc
ial m
anag
emen
t is
6.2.
1.
IRC
is fu
lly c
ompl
iant
with
resp
ect t
o a.
Sc
opin
g st
udy
proj
ect p
lan
prep
ared
, res
ourc
ed, i
mpl
emen
ted,
mon
itore
d,
IRC-
Mob
ilisin
g Re
venu
e, C
reat
ing
Pros
perit
y
Tran
sfor
mat
iona
l Prio
ritie
s:
1.
Stre
ngth
en p
lann
ing,
man
agem
ent a
nd g
over
nanc
e
Init
iati
ves
Act
ivit
y
2018
2019
2020
2021
2022
1.1.
Re
- de
sign
, dev
elop
and
im
plem
ent p
lann
ing,
m
anag
emen
t, go
vern
ance
and
re
port
ing
proc
esse
s to
fact
or
the
incr
ease
d ac
coun
tabi
lity
and
perf
orm
ance
exp
ecta
tions
of
Gov
ernm
ent,
follo
win
g th
e re
leas
e of
the
MTR
S an
d th
e in
crea
sed
fund
ing
anno
unce
men
t in
the
2018
bu
dget
.
1.1.
1.
Annu
ally
revi
ew a
nd re
fres
h IR
C’s
five-
year
co
rpor
ate
plan
. Re
view
and
refr
esh
IRC’
s fiv
e-ye
ar c
orpo
rate
pla
n.
1.1.
2.
Dev
elop
an
inte
grat
ed a
nd c
oord
inat
ed
annu
al p
lann
ing
prog
ram
that
eng
ages
the
desi
gn,
deliv
ery
and
supp
ort b
usin
ess
divi
sion
s.
Dev
elop
and
dep
loy
an
inte
grat
ed a
nnua
l pla
nnin
g pr
ogra
m th
at e
ngag
es th
e co
re
deliv
ery
and
supp
ort b
usin
ess
divi
sion
s.
Impl
emen
t the
ann
ual p
lann
ing
prog
ram
with
in
IRC.
1.1.
3.
With
in IR
C, re
view
gov
erna
nce
arra
ngem
ents
to e
nsur
e IR
C ha
s ex
pert
ise
to
eval
uate
and
mon
itor t
he o
rgan
isat
iona
l de
velo
pmen
ts in
the
area
s of
cor
e an
d su
ppor
ting
busi
ness
des
ign
and
deliv
ery,
Des
ign
and
deve
lop
man
agem
ent
and
gove
rnan
ce
proc
esse
s.
Scop
e go
vern
ance
fr
amew
ork
and
proc
ess
with
in
IRC.
Dev
elop
and
impl
emen
t IRC
’s g
over
nanc
e pr
oces
s.
1.1.
4.
Esta
blis
h a
stru
ctur
ed m
anag
emen
t pro
cess
th
at m
onito
rs b
usin
ess
deliv
ery
agai
nst p
lann
ed
mea
sure
s an
d m
ilest
ones
and
take
rem
edia
l ac
tions
whe
n re
quire
d.
Impl
emen
t a
stru
ctur
ed
man
agem
ent
proc
ess.
Revi
ew th
e ef
fect
iven
ess
off t
he m
anag
emen
t pr
oces
s an
d ta
ke re
med
ial s
teps
whe
re re
quire
d.
1.1.
5.
Dev
elop
and
impl
emen
t a P
roje
ct
Man
agem
ent O
ffice
to m
onito
r and
impl
emen
t M
TRS
tran
sfor
mat
iona
l act
iviti
es.
Esta
blis
h th
e Pr
ojec
t M
anag
emen
t O
ffice
and
Ap
poin
t M
anag
er
Refo
rms.
Ope
rate
the
proj
ect m
anag
emen
t offi
ce
IRC-
Mob
ilisin
g Re
venu
e, C
reat
ing
Pros
perit
y
5.2.
La
rge
Taxp
ayer
s’ n
eeds
ar
e m
et
5.2.
1.
Qua
lity
advi
se is
pro
vide
d to
Lar
ge
Taxp
ayer
s a.
Im
prov
e ac
cess
and
dis
trib
utio
n of
tax
info
rmat
ion
and
decl
arat
ion
form
s b.
Co
ordi
nate
with
key
taxp
ayer
s an
d in
dust
ry p
artn
ers
to im
prov
e se
rvic
es
c.
Prom
ote
and
cond
uct r
egul
ar p
erio
dic
foru
ms,
mee
tings
and
wor
ksho
ps o
n co
mpl
ianc
e d.
Co
nduc
t adv
isor
y/ad
min
istr
ativ
e su
ppor
t act
iviti
es
5.2.
2.
Use
the
PNG
Ris
k M
odel
and
Com
plia
nce
Stra
tegy
to in
fluen
ce ta
xpay
ers
with
a ra
nge
of
com
plia
nce
resp
onse
a.
Dev
elop
cap
abili
ty, a
udit
trai
ning
and
sta
ndar
d pr
oced
ures
to b
ench
mar
k hi
gh ri
sk
indu
strie
s b.
Fr
om a
Ris
k ba
sed
appr
oach
, con
duct
lim
ited
scop
e au
dits
, com
preh
ensi
ve a
udit
and
cond
uct d
ebt r
ecov
ery
actio
ns
5.2.
3.
Impr
ove
elec
tron
ic a
cces
s fo
r Lar
ge
Taxp
ayer
s
a.
Impl
emen
t ele
ctro
nic
regi
stra
tion,
filin
g an
d pa
ymen
t b.
Pr
opos
e m
anda
tory
ele
ctro
nic
subm
issi
ons
of k
ey d
ecla
ratio
ns
5.2.
4.
Impr
oved
ser
vice
to T
ax A
gent
s Es
tabl
ish
a be
nchm
ark
for t
ax a
gent
s lo
dgin
g an
d pa
ying
on
beha
lf of
clie
nts
5.3.
Se
rvic
ing
Smal
l and
M
ediu
m E
nter
pris
es (S
ME)
5.
3.1.
Q
ualit
y ad
vise
is p
rovi
ded
to S
ME
Taxp
ayer
s a.
Es
tabl
ish
outb
ound
cal
l cen
tre
to a
cces
s re
gist
ratio
n, lo
dgem
ents
and
pay
men
ts.
b.
Ta
rget
com
mun
icat
ion
cam
paig
n fo
r reg
istr
atio
ns –
esp
ecia
lly p
rovi
ncia
l and
di
stric
t tow
ns.
c.
Impl
emen
t ‘rig
ht fr
om th
e st
art’
prog
ram
via
city
/tow
n co
unci
l offi
ces.
d.
Im
prov
e ac
cess
and
dis
trib
utio
n of
tax
info
rmat
ion
and
decl
arat
ion
form
s.
e.
Coor
dina
te w
ith c
ity/p
rovi
ncia
l cou
ncils
and
oth
er in
dust
ry p
artn
ers
to im
prov
e se
rvic
es.
f. Pr
omot
e an
d co
nduc
t reg
ular
per
iodi
c fo
rum
s, m
eetin
gs a
nd w
orks
hops
on
tax
com
plia
nce
5.3.
2.
SME
Taxp
ayer
Com
plia
nce
is im
prov
ed
a.
Intr
oduc
e ta
ilore
d SM
E ta
x pr
ogra
ms
to re
duce
com
plia
nce
cost
s.
b.
Targ
et s
elec
ted
segm
ents
of t
axpa
yers
for r
egis
trat
ion
and
defa
ult a
sses
smen
ts.
c.
Leve
rage
from
new
third
par
ty d
ata
on b
usin
ess
regi
stra
tion,
con
sum
ptio
n, w
ork
perm
its, b
ank
acco
unts
, city
& p
rovi
ncia
l cou
ncils
. d.
D
evel
op c
apab
ility
, aud
it tr
aini
ng a
nd s
tand
ard
proc
edur
es to
ben
chm
ark
high
risk
in
dust
ries
e.
From
a ri
sk b
ased
app
roac
h, c
ondu
ct li
mite
d sc
ope
audi
ts, c
ompr
ehen
sive
aud
it an
d co
nduc
t des
k au
dits
f.
Targ
et a
t lea
st o
ne s
ucce
ssfu
l ref
erra
l fro
m e
ach
SME
segm
ent f
or c
rimin
al
pros
ecut
ion
5.4.
Th
e IR
C is
ass
iste
d w
ith
achi
evin
g its
cor
pora
te a
nd
divi
sion
al o
bjec
tives
thro
ugh
effe
ctiv
e an
d re
liabl
e Le
gal
5.4.
1 L
itiga
tion
(Tax
& N
on-T
ax)
a.
Impr
oved
com
plia
nce
initi
ativ
es to
redu
ce ta
xpay
er c
ompl
ianc
e co
sts
and
enco
urag
e ac
cura
te re
port
ing
– in
line
with
Tas
k Fo
rce
activ
ities
. b.
Re
pres
ent t
he o
rgan
izat
ion
in li
tigat
ion
and
adju
dica
tion
case
s c.
Ef
fect
ive
debt
reco
very
& c
olle
ctio
n
IRC-
Mob
ilisin
g Re
venu
e, C
reat
ing
Pros
perit
y
1.2.
En
hanc
ing
Reve
nue
Gov
erna
nce
and
Man
agem
ent
Syst
ems
1.2.
1.
The
who
le-o
f-go
vern
men
t fin
anci
al
man
agem
ent s
yste
m (I
FMS)
is im
plem
ente
d
1. A
sset
M
odul
e Co
mm
issi
oned
2. B
usin
ess
Inte
llige
nce
3. R
ecei
ptin
g
4. e
-Rep
ortin
g
5. X
LOne
M
odel
ling
1.
ePro
cure
men
t
2. In
vent
ory/
St
ores
3.
Requ
isiti
onin
g
1.2.
2.
Addi
tiona
l key
fina
ncia
l man
agem
ent
posi
tions
are
est
ablis
hed
and
recr
uite
d to
Re
crui
t ad
ditio
nal k
ey
staf
f
Refin
e St
ruct
ure
1.2.
3.
The
bank
reco
ncili
atio
n pr
oces
s fo
r all
IRC
reve
nue
acco
unts
is a
utom
ated
in IF
MS
Dev
elop
and
im
plem
ent
auto
mat
ed
syst
em
Ope
rate
sy
stem
to
reco
ncile
all
acco
unts
Refin
e sy
stem
to
ens
ure
com
patib
ility
w
ith n
ew IT
AS
Ope
rate
sys
tem
to re
conc
ile a
ll ac
coun
ts
1.2.
4.
The
Com
mis
sion
’s p
olic
ies
are
deve
lope
d,
refin
ed a
nd th
eir i
mpl
emen
tatio
n is
man
aged
and
m
onito
red
All o
f IRC
’s o
pera
tiona
l and
man
agem
ent p
olic
ies,
proc
esse
s an
d pr
oced
ures
are
pr
ogre
ssiv
ely
deve
lope
d, a
nd u
pdat
ed
1.2.
5.
TAD
AT a
sses
smen
ts a
re c
ondu
cted
and
th
eir r
ecom
men
datio
ns a
re in
clud
ed a
s ac
tiviti
es in
th
e an
nual
wor
k pl
ans
for i
mpl
emen
tatio
n
Impl
emen
t rec
omm
enda
tions
fr
om IR
C’s
Info
rmal
201
6 TA
DAT
Co
nduc
t fo
rmal
TAD
AT
Impl
emen
t rec
omm
enda
tions
fr
om IR
C’s
Form
al 2
020
TAD
AT
1.3.
Im
prov
ed H
uman
Re
sour
ces
Man
agem
ent
Capa
bilit
y
1.3.
1.
The
IRC
Hum
an R
esou
rces
Str
ateg
ic P
lan,
H
R M
anag
emen
t Sys
tem
and
Wor
kfor
ce P
lan
are
defin
ed a
nd d
evel
oped
The
HR
Stra
tegi
c Pl
an is
dev
elop
ed, i
mpl
emen
ted,
mon
itore
d an
d m
aint
aine
d
Revi
ew, d
esig
n an
d im
plem
ent a
robu
st p
erfo
rman
ce m
anag
emen
t pro
gram
acr
oss
the
IRC
a.
HR’
s ro
les,
resp
onsi
bilit
ies
and
rela
tions
hips
with
sta
keho
lder
s, c
lient
s an
d cu
stom
ers
will
be
deve
lope
d an
d de
fined
b.
G
radu
ate
and
Cade
t Dev
elop
men
t Sch
emes
are
to b
e de
velo
ped
and
impl
emen
ted
HR
busi
ness
pro
cess
es a
re a
utom
ated
, sta
ndar
dise
d, a
nd in
tegr
ated
thro
ugh
the
IRC-
Mob
ilisin
g Re
venu
e, C
reat
ing
Pros
perit
y
Ope
ratio
nal P
riorit
ies:
5.
IRC
will
ach
ieve
exp
ecte
d re
venu
e ou
tcom
es
Obj
ecti
ve
Out
com
e 2
018
2019
20
20
2021
20
22
5.1.
Ad
min
iste
r Tax
es a
nd
Colle
ct R
even
ue
5.1.
1.
Tax
Proc
essi
ng is
effi
cien
t and
effe
ctiv
e a.
Al
l typ
es o
f ret
urns
and
oth
er lo
dgem
ents
are
effi
cien
tly p
roce
ssed
in a
tim
ely
man
ner
b.
All t
axpa
yers
are
fairl
y as
sess
ed w
ith th
e le
gally
cor
rect
am
ount
of t
ax p
ayab
le
c.
Non
-com
plia
nt re
turn
s, w
ithho
ldin
g st
atem
ents
and
reco
ncili
atio
ns a
re p
rom
ptly
id
entif
ied
d.
Ove
rpai
d ta
xes
are
prom
ptly
pro
cess
ed a
nd re
fund
ed
5.1.
2.
Reve
nue
tran
sfer
s ar
e m
anag
ed a
nd
adm
inis
tere
d ef
ficie
ntly
a.
Re
venu
e tr
ansf
ers
are
regu
larly
mad
e in
acc
orda
nce
with
Dep
artm
ent o
f Fin
ance
an
d Pr
ovin
cial
Adm
inis
trat
ion
expe
ctat
ions
b.
Re
venu
e an
alys
is is
regu
larly
con
duct
ed a
nd re
port
s ar
e di
strib
uted
to in
tern
al a
nd
exte
rnal
sta
keho
lder
s on
a ti
mel
y ba
sis
5.1.
3.
All e
ligib
le ta
xpay
ers
are
regi
ster
ed
a.
Regu
larly
upd
ate
taxp
ayer
s’ p
rofil
es
b.
Conf
irm c
ompa
ny d
etai
ls u
pon
regi
stra
tion
c.
Co
nduc
t a N
atio
nal r
egis
trat
ion
cam
paig
n 5.
1.4.
D
ebt R
educ
tion
and
Colle
ctio
n is
opt
imis
ed
a.
Non
-pay
men
t of t
ax li
abili
ties
are
prom
ptly
follo
wed
up,
deb
t rec
over
y is
enf
orce
d an
d ag
ed d
ebts
are
min
imiz
ed b
y is
suin
g de
man
d no
tices
and
taki
ng fi
rmer
en
forc
emen
t act
ions
(Gar
nish
ee N
otic
es, D
irect
or P
enal
ty N
otic
es, D
epar
ture
Pr
ohib
ition
Ord
er, e
tc.)
b.
Cond
uct a
com
preh
ensi
ve s
tock
take
of a
ll de
bt c
ases
and
writ
ing
off u
ncol
lect
able
de
bt
c.
Ensu
re th
at d
ebt i
s no
t allo
wed
to a
ge a
nd b
ecom
e un
colle
ctab
le; t
he d
ebt m
ust b
e re
cove
red
whe
n it
is fr
esh
by ta
king
ear
ly c
olle
ctio
n ac
tions
(tel
epho
ne d
ebt
chas
ing,
em
ails
, iss
uanc
e of
dem
and
notic
es, I
ssua
nce
of N
otic
e To
Tak
e Le
gal
Actio
n, e
tc.)
d.
Fully
impl
emen
t str
inge
nt m
easu
res
for d
ebt c
olle
ctio
n to
the
exte
nt a
s pr
ovid
ed
for u
nder
the
tax
law
s; in
itiat
e pr
osec
utio
n ac
tions
on
non-
lodg
men
ts a
nd
outs
tand
ing
debt
s.
IRC-
Mob
ilisin
g Re
venu
e, C
reat
ing
Pros
perit
y
adop
tion
of e
nhan
ced
syst
ems
1.3.
2.
Impr
oved
sta
ff co
nditi
ons
of e
mpl
oym
ent
are
impr
oved
and
bet
ter r
emun
erat
ion
pack
ages
ar
e de
velo
ped
and
impl
emen
ted
Revi
ew a
nd d
evel
op IR
C’s
staf
f rem
uner
atio
n pa
ckag
es, H
R po
licie
s an
d co
nditi
ons
of
serv
ice
and
impl
emen
t in
acco
rdan
ce w
ith S
CMC
appr
oval
s
2.
Stre
ngth
en c
ore
busi
ness
del
iver
y
Init
iati
ves
Act
ivit
y 20
18
2019
20
20
2021
20
22
2.1.
Im
prov
e Ta
xpay
er
Regi
stra
tion
2.
1.1.
Cr
eate
acc
urat
e ta
xpay
er re
gist
ratio
n de
tails
and
revi
ew/
rede
sign
the
taxp
ayer
re
gist
ratio
n pr
oces
s
a.
Eval
uate
how
cur
rent
dat
a cl
eans
ing
initi
ativ
es c
an b
e im
prov
ed to
im
prov
e th
e in
tegr
ity o
f the
tax
regi
ster
b.
Es
tabl
ish
an in
tegr
ated
regi
stra
tion
man
agem
ent p
roce
ss
c.
Liai
se w
ith re
leva
nt s
take
hold
ers
and
refin
e pr
oces
ses
to im
prov
e th
e re
gist
ratio
n pr
oces
s
d.
Reso
lve
regi
stra
tion
issu
es w
ith th
e ba
nks
to e
nsur
e a
clea
r un
ders
tand
ing
of th
e pr
oces
s an
d en
sure
TIN
num
bers
are
bei
ng
capt
ured
and
pro
perly
link
ed to
ba
nk a
ccou
nts
Incl
ude
the
regi
stra
tion
proc
ess
with
in th
e re
spon
sibi
lity
of T
axpa
yer S
ervi
ces
Div
isio
n
2.2.
Im
prov
e Ta
x Pr
oces
sing
2.
2.1.
En
hanc
e th
e ef
fect
iven
ess
and
effic
ienc
y of
th
e pr
oces
sing
func
tion
to c
lear
bac
klog
s an
d im
prov
e th
e qu
ality
of t
axpa
yer o
utpu
t to
an
acce
ptab
le le
vel.
a.
Min
imiz
e st
aff e
ntry
err
ors
to a
n ac
cept
able
leve
l thr
ough
trai
ning
and
mon
itorin
g.
b.
Wor
k w
ith IC
T to
col
lect
ivel
y m
inim
ize
SIG
TAS
gene
rate
d er
rors
. c.
Re
duce
the
back
log
of p
roce
ssin
g w
ork
thro
ugh
grea
ter e
ffici
ency
and
pro
duct
ion,
ba
lanc
ed w
ith fu
rthe
r rec
ruitm
ent a
nd tr
aini
ng e
ffort
. d.
Ex
istin
g ta
x re
cord
s ar
e di
gitis
ed to
pro
vide
eas
y an
d ef
ficie
nt a
cces
s to
com
plet
e ta
xpay
er re
cord
s
IRC-
Mob
ilisin
g Re
venu
e, C
reat
ing
Pros
perit
y
4.7
.Sm
all b
usin
ess
regi
me
4.
7.1.
Des
ign
a si
mpl
ified
sys
tem
for t
ax c
alcu
latio
n an
d pa
ymen
t
4.8.
Fi
ll th
e ta
x ga
ps a
nd
Expa
nd th
e ta
x ba
se
4.8.
1.
Revi
ew th
e in
trod
uctio
n of
a b
ank
levy
4.8.
2.
Intr
oduc
e CG
T on
real
pro
pert
y in
clud
ing
min
ing
and
petr
oleu
m li
cens
es
4.8.
3.
Dev
elop
a b
road
pol
icy
and
proc
edur
es fo
r fe
es a
nd c
harg
es a
nd re
view
non
-tax
fees
and
ch
arge
s
4.8.
4.
Revi
ew re
sour
ce re
venu
e re
gim
e
4.9.
Pe
rson
al In
com
e Ta
x
4.9.
1.
Reba
lanc
e th
e ta
x co
mpo
sitio
n fr
om
inco
me
to c
onsu
mpt
ion
by re
lievi
ng th
e ta
x bu
rden
on
labo
r inc
ome
4.10
. G
oods
and
Ser
vice
s Ta
x
4.10
.1.
Bro
aden
the
GST
tax
base
by
limiti
ng th
e ex
tens
ive
use
of z
ero
ratin
g;
4.10
.2.
Rev
iew
an
incr
ease
in th
e G
ST ra
te
depe
ndin
g on
the
reve
nue
need
and
im
plem
enta
tion
of a
ltern
ativ
e ta
xes
4.11
. Im
plem
ent A
nnua
l Bu
dget
Cha
nges
4.
11.1
. C
ontr
ibut
e to
dev
elop
ing
and
impl
emen
ting
polic
y an
d le
gisl
ativ
e ch
ange
s ar
isin
g fr
om th
e A
nnua
l Nat
iona
l Gov
ernm
ent
Budg
et a
s it
appl
ies
to th
e ad
min
istr
atio
n of
taxe
s
IRC-
Mob
ilisin
g Re
venu
e, C
reat
ing
Pros
perit
y
2.3.
O
utst
andi
ng R
etur
ns a
nd
Deb
t 2.
3.1
Dev
elop
and
impl
emen
t a n
ew s
trat
egy
base
d on
ups
trea
m m
anag
emen
t and
a fo
cus
on
new
deb
t
Dev
elop
a D
ebt a
nd R
etur
n Co
llect
ion
Stra
tegy
and
impl
emen
t foc
used
on:
a.
m
anag
ing
upst
ream
pro
cess
es w
ithin
IRC
to p
reve
nt d
ebt a
risin
g,
b.
early
col
lect
ion
of d
ebt;
c.
pe
rfor
man
ce m
easu
res
of e
xpec
ted
perf
orm
ance
; and
d.
id
entif
ying
non
lodg
ers
and
non-
paye
rs th
roug
h th
e RB
A to
ol a
nd re
ferr
ing
to
DLE
D.
2.4.
Re
venu
e In
telli
genc
e an
d Ri
sk M
anag
emen
t 2.
4.1.
A
com
plia
nce
stra
tegy
and
risk
mod
el fo
r PN
G is
dev
elop
ed a
nd im
plem
ente
d a.
Th
e PN
G C
ompl
ianc
e Ri
sk S
trat
egy
is d
evel
oped
, im
plem
ente
d an
d re
view
ed
b.
The
com
plia
nce
risk
asse
ssm
ent m
etho
dolo
gy is
dev
elop
ed a
ctiv
ely
used
to in
form
co
mpl
ianc
e ac
tiviti
es
c.
The
com
plia
nce
risk
mod
el is
con
tinua
lly im
prov
ed a
nd th
e Co
mpl
ianc
e St
rate
gy
upda
ted
2.4.
2.
An e
xten
sive
and
wel
l sec
ured
dat
abas
e to
su
ppor
t IRC
’s R
even
ue In
telli
genc
e fu
nctio
ns is
de
velo
ped
a.
The
colle
ctio
n of
taxp
ayer
s’ in
form
atio
n th
roug
h au
tom
atic
sha
ring
of in
form
atio
n is
str
engt
hene
d th
roug
h M
OU
s, In
tern
atio
nal A
gree
men
ts a
nd o
ther
rele
vant
fr
amew
ork.
b.
Ta
x pa
yer d
ata
is m
atch
ed a
gain
st b
ank
acco
unts
to g
athe
r rev
enue
inte
llige
nce.
c.
D
atab
ases
for p
rice
benc
hmar
king
in v
ario
us b
usin
ess
sect
ors
are
obta
ined
and
Ad
vanc
e Pr
icin
g Ar
rang
emen
ts a
re in
itiat
ed w
here
app
licab
le.
d.
Stre
ngth
en in
form
atio
n ga
ther
ing,
dat
a w
are
hous
e, d
ata
stor
age
& a
naly
tical
pr
oces
ses
and
capa
bilit
ies.
2.
5 C
ompl
ianc
e an
d En
forc
emen
t 2.
5.1
Enh
ance
the
effe
ctiv
enes
s an
d ef
ficie
ncy
of
the
audi
t fun
ctio
n to
impr
ove
taxp
ayer
co
mpl
ianc
e.
a.
The
num
ber o
f aud
itors
ava
ilabl
e to
con
duct
crit
ical
com
plia
nce
wor
k is
rapi
dly
incr
ease
d.
b.
Hig
h ris
k en
titie
s ar
e ta
rget
ed fo
r aud
it us
ing
reve
nue
inte
llige
nce
c.
Th
e nu
mbe
r and
qua
lity
of a
udits
acr
oss
all t
ax ty
pes
and
all s
egm
ents
is
sign
ifica
ntly
incr
ease
d d.
Bu
dget
fund
ing
and/
or d
onor
sup
port
is s
ourc
ed to
dev
elop
IRC’
s au
dit c
apab
ility
e.
D
evel
op a
nd im
plem
ent p
roce
dure
s an
d in
trod
uce
a ca
se m
anag
emen
t sys
tem
for
debt
col
lect
ion
2.5.
2.
Dev
elop
and
impl
emen
t a M
icro
bus
ines
s ta
x co
mpl
ianc
e re
gim
e (s
ubje
ct to
Gov
ernm
ent
polic
y)
D
evel
op
Impl
emen
t
IRC-
Mob
ilisin
g Re
venu
e, C
reat
ing
Pros
perit
y
4.
Impl
emen
t G
over
nmen
t’s
polic
y in
itia
tive
s
Init
iati
ves
Act
ivit
ies
201
8 20
19
2020
20
21
2022
4.1.
U
pdat
e an
d co
nsol
idat
e ex
istin
g Ac
ts
4.1.
1.
Sim
plify
legi
slat
ion
and
sepa
rate
taxi
ng
mea
sure
s fr
om a
dmin
istr
atio
n m
easu
res
4.1.
2.
Loca
te a
ll ad
min
istr
atio
n la
ws/
regu
latio
ns
with
in a
tax
Adm
inis
trat
ion/
Proc
edur
es A
ct
4.1.
3.
Sim
plify
Inco
me
Tax
Act a
nd o
ther
le
gisl
atio
n
4.2.
In
tern
atio
nal
agre
emen
ts/t
reat
ies
4.2.
1.
Revi
ew to
ens
ure
econ
omic
val
ue
4.2.
2.
Ensu
re te
chno
logi
cal c
apab
ility
to c
ompl
y ex
ists
bef
ore
com
mitt
ing
to n
ew a
rran
gem
ents
4.3.
Ba
nk S
ecre
cy
4.3.
1.
Ensu
re re
ady
acce
ss to
ban
k in
form
atio
n by
ta
x ad
min
istr
atio
n
4.4.
Ta
x Ex
empt
ions
and
In
cent
ives
4.
4.1.
Re
view
exi
stin
g in
cent
ives
and
exe
mpt
ions
an
d pr
epar
e ta
x ex
pend
iture
bud
gets
4.4.
2.
Adju
st a
rran
gem
ents
bas
ed o
n ec
onom
ic
valu
e
4.5
Cor
pora
te In
com
e Ta
x
4.5.
1.
Redu
cing
cor
pora
te in
com
e ta
x w
ith s
cale
d ba
ck ta
x in
cent
ives
and
acc
eler
ated
dep
reci
atio
n pr
ovis
ions
for r
esou
rce
sect
ors
4.5.
2.
Sim
plify
adm
inis
trat
ion
of c
orpo
rate
in
com
e ta
x
4.5.
3.
Revi
ew o
f sup
eran
nuat
ion
taxa
tion
regi
me
4.6.
Re
sour
ce C
ontr
acts
Fis
cal
Stab
iliza
tion
Act
4.6.
1.
Lim
it th
e sc
ope
of ta
xes
for s
tabi
lizat
ion
to
maj
or ta
x he
ads
IRC-
Mob
ilisin
g Re
venu
e, C
reat
ing
Pros
perit
y
3. D
evel
op a
nd a
lign
orga
nisa
tion
al s
truc
ture
to b
ette
r su
ppor
t IRC
’s r
isk
man
agem
ent
stra
tegy
Init
iati
ves
Dev
elop
men
t 20
18
2019
20
20
2021
20
22
3.1.
D
evel
op a
nd im
plem
ent
an a
uton
omou
s La
rge
Taxp
ayer
Offi
ce (L
TO) w
ithin
IR
C.
3.1.
1.
Des
ign,
dev
elop
and
impl
emen
t the
LTO
. Ph
ase
1: D
esig
n, d
evel
op,
reso
urce
(67F
TE’s
) and
impl
emen
t.
Phas
e 2:
Rev
iew
ope
ratio
ns w
ith a
vie
w to
in
crea
se s
taffi
ng to
aro
und
100
FTE’
s
3.1.
2.
Dev
elop
legi
slat
ion
and
polic
y to
sup
port
LT
O o
pera
tions
Es
tabl
ish
legi
slat
ion
and
inde
x da
taba
se o
n tr
ansf
er p
ricin
g, ta
x pl
anni
ng, t
ax a
void
ance
, tax
re
duct
ion
and
tax
evas
ion
prac
tices
.
Impl
emen
t
3.2.
D
evel
op a
nd Im
plem
ent
an a
uton
omou
s se
gmen
t of
smal
l and
med
ium
ent
erpr
ise
(SM
E) ta
xpay
ers.
3.2.
1.
Des
ign
and
deve
lop
a SM
E se
gmen
t in
resp
onse
to th
e sm
all b
usin
ess
regi
me
envi
sage
d in
the
MTR
S w
ith s
impl
ified
tax
calc
ulat
ion
and
paym
ent a
rran
gem
ents
.
D
esig
n an
d de
velo
p th
e SM
E se
gmen
t.
Impl
emen
t the
SM
E se
gmen
t.
3.3.
D
evel
op a
nd im
plem
ent
a de
sign
and
mon
itorin
g (D
an
d M
) Div
isio
n.
3.3.
1.
Des
ign
and
deve
lop
a st
anda
lone
func
tion
to c
olla
te a
nd a
naly
se in
telli
genc
e, id
entif
y pr
iorit
y co
mpl
ianc
e ris
ks, d
esig
n pr
oces
ses
to
effe
ctiv
ely
miti
gate
risk
s, pl
an d
eliv
ery
of th
e in
terv
entio
ns a
nd m
easu
re a
nd m
onito
r pe
rfor
man
ce.
Esta
blis
h de
sign
an
d m
onito
ring
and
take
initi
al
step
s to
sta
ff an
d de
velo
p co
mpl
ianc
e ris
k m
anag
emen
t fu
nctio
n.
Furt
her
deve
lop
com
plia
nce
risk
man
agem
ent
func
tion
and
com
men
ce
proc
ess
desi
gn
role
.
Com
plet
e de
velo
pmen
t to
a fu
lly
deve
lope
d fu
nctio
nal
busi
ness
di
visi
on.
3.4.
D
evel
op a
nd im
plem
ent
a ta
xpay
er s
ervi
ce a
nd
educ
atio
n fu
nctio
n.
3.4.
1.
Dev
elop
a ta
xpay
er s
ervi
ces
func
tion
to
deliv
er b
oth
reac
tive
and
proa
ctiv
e se
rvic
es a
nd
educ
atio
n to
ena
ble
taxp
ayer
s to
cor
rect
ly fi
le
and
pay
taxe
s du
e.
1. E
stab
lish
taxp
ayer
se
rvic
es
func
tion
and
take
initi
al s
teps
to
mee
t
1. F
urth
er
deve
lop
and
staf
f to
fully
de
liver
reac
tive
serv
ices
to a
ll
Fu
lly e
stab
lish
Taxp
ayer
Ser
vice
s D
ivis
ion
Fu
rthe
r dev
elop
and
sta
ff to
del
iver
pro
activ
e se
rvic
es to
all
taxp
ayer
s.
Ce
ntra
lize
regi
stra
tion
and
taxp
ayer
cle
aran
ce
proc
esse
s.
IRC-
Mob
ilisin
g Re
venu
e, C
reat
ing
Pros
perit
y
Id
entif
ying
exp
loita
tion
of u
nint
ende
d lo
opho
les
in p
olic
y an
d le
gisl
atio
n w
hen
cont
ribut
ing
to ta
x po
licy
deve
lopm
ent;
St
aff t
rain
ing
and
men
torin
g in
com
plex
te
chni
cal a
nd le
gal a
reas
.
Man
agin
g in
tern
atio
nal c
ompl
ianc
e re
quire
men
ts in
clud
ing
BEP’
s.
3.8.
Ex
pand
the
role
of t
he
Inte
rnal
Aud
it an
d In
vest
igat
ion
Div
isio
n.
3.8.
1.
Man
age
a w
ider
rang
e of
org
anis
atio
nal
risks
incl
udin
g:
U
nder
take
eva
luat
ions
on
the
effe
ctiv
enes
s of
m
ains
trea
m b
usin
ess
proc
esse
s;
D
eliv
er s
yste
m a
nd fi
nanc
ial a
udits
;
Man
age
the
risk
of in
tern
al c
orru
ptio
n;
U
nder
take
inte
rnal
inve
stig
atio
ns w
here
w
arra
nted
.
D
esig
n an
d de
velo
p ne
w
role
s an
d re
spon
sibi
litie
s.
Impl
emen
t.
3.9.
Re
-alig
n IR
C’s
stru
ctur
e to
the
busi
ness
driv
ers.
3.
9.1.
Re
alig
n IR
C’s
stru
ctur
e re
flect
:
Hea
dqua
rter
and
ope
ratio
nal r
oles
;
Chan
ges
taxa
tion
and
adm
inis
trat
ive
polic
y;
Ch
ange
s of
bus
ines
s pr
oces
ses;
The
chan
ged
role
and
nat
ure
of b
usin
ess
divi
sion
s;
Th
e m
anag
emen
t spa
n of
con
trol
.
Id
entif
y w
here
ch
ange
s to
the
exis
ting
stru
ctur
e w
ill
be m
ade.
Mak
e ch
ange
s to
the
stru
ctur
e.
IRC-
Mob
ilisin
g Re
venu
e, C
reat
ing
Pros
perit
y
taxp
ayer
de
man
d (p
ilote
d in
LTO
)
2. D
eliv
er “
Tax
paym
ent t
o IR
C” a
war
enes
s ra
isin
g.
3. E
FT a
nd b
ank
draf
t pay
men
ts.
taxp
ayer
s.
2. D
eliv
er “
Tax
paym
ent t
o IR
C” a
war
enes
s ra
isin
g.
3.4.
2. D
evel
op E
duca
tion
& O
utre
ach
Prog
ram
U
nit
Prov
ide
trai
ning
for p
rovi
ncia
l sta
ff.
3.4.
3 U
pdat
e an
d m
aint
ain
IRC
web
site
W
ebsi
te c
onta
ins
info
rmat
ion
that
is c
urre
nt
3.5.
D
evel
op n
ew IC
T sy
stem
s to
mee
t cur
rent
and
fu
ture
bus
ines
s ne
eds.
3.5.
1.
Dev
elop
an
ICT
stra
tegi
c pl
an (t
o in
clud
e th
e re
plac
emen
t of S
IGTA
S.
Dra
ft an
d fin
alis
e IC
T st
rate
gic
plan
.
Impl
emen
t IT
Stra
tegy
3.5.
2.
Mai
ntai
n an
d im
prov
e SI
GTA
S pe
rfor
man
ce u
p to
whe
n a
repl
acem
ent s
yste
m is
co
mm
issi
oned
.
Mai
ntai
n an
d im
prov
e SI
GTA
S pe
rfor
man
ce w
here
pos
sibl
e.
Dec
omm
issi
on
SIG
TAS.
3.5.
3.
Upg
rade
to a
new
gen
erat
ion
ITAS
Sc
ope
and
desi
gn
repl
acem
ent
syst
em fo
r SI
GTA
S
a.
Proc
ure
and
inst
all n
ew s
yste
m,
b.
Test
, mig
rate
dat
a, te
st, g
o liv
e.
Und
erta
ke p
ost
impl
emen
tatio
n re
view
3.6.
Re
view
and
alig
n IR
C’s
stru
ctur
es a
nd
acco
mm
odat
ion
to m
eet
busi
ness
requ
irem
ents
.
3.6.
1.
The
Regi
onal
Tax
Cen
tres
and
Pro
vinc
ial
Tax
Proc
essi
ng O
ffice
s ar
e de
velo
ped
and
impl
emen
ted
as d
eter
min
ed b
y st
rate
gy
Regi
onal
Tax
Cen
tre
in M
t Hag
en
is e
stab
lishe
d
Prov
inci
al T
ax O
ffice
s in
Wew
ak,
Gor
oka,
Alo
tau
and
Kim
be a
re
esta
blis
hed
(and
mor
e de
pend
ing
Prov
inci
al O
ffice
s ar
e de
velo
ped
and
com
mis
sion
ed c
onsi
sten
t with
Rev
iew
Out
com
es
IRC-
Mob
ilisin
g Re
venu
e, C
reat
ing
Pros
perit
y
on d
evel
opm
ent c
apac
ity)
3.6.
2.
Revi
ew b
ranc
h of
fice
role
and
str
uctu
res
whe
n co
nsid
erin
g ch
ange
s to
sys
tem
s/pr
oces
ses,
incl
udin
g th
e im
plem
enta
tion
of th
e sm
all
busi
ness
taxa
tion
regi
me
plan
ned
to b
e im
plem
ente
d 20
20.
Dev
elop
and
fin
alis
e th
e im
plem
enta
tion
of n
on –
lodg
emen
t and
no
n-pa
ymen
t Po
licy
by 3
1st
June
201
8.
Paym
ent
Agre
emen
t sh
ould
als
o be
in
clud
ed in
the
Polic
y.
Revi
ew b
ranc
h of
fice
arra
ngem
ents
.
Impl
emen
t cha
nges
.
3.6.
3.
Re-a
lign
busi
ness
acc
omm
odat
ion
for
head
quar
ters
and
ope
ratio
ns to
mee
t the
cur
rent
an
d fu
ture
nee
ds o
f the
bus
ines
s. e.
g. p
ositi
onin
g of
larg
e ta
xpay
er a
nd ta
xpay
er s
ervi
ces
func
tions
1. S
cope
and
de
velo
p op
tions
fo
r bus
ines
s ac
com
mod
atio
n re
quire
men
ts.
2. E
nter
the
proc
urem
ent
proc
ess
and
enga
ge w
ith
vend
ors.
Occ
upy
busi
ness
acc
omm
odat
ion.
3.7.
Ex
tend
the
curr
ent
Polic
y an
d Ad
vice
Div
isio
n to
in
clud
e a
cons
olid
ated
lega
l an
d in
tern
atio
nal f
unct
ion.
3.7.
1.
The
new
Pol
icy,
Adv
ice
and
Lega
l Div
isio
n ro
les
wou
ld in
clud
e:
D
evel
op p
olic
y ru
lings
and
inte
rpre
tatio
n st
atem
ents
incl
udin
g st
anda
rd p
ract
ice
stat
emen
ts;
Re
pres
ent t
he o
rgan
isat
ion
in li
tigat
ion
and
adju
dica
tion
case
s;
qu
ality
revi
ew o
f crit
ical
and
con
tent
ious
pr
oces
ses
incl
udin
g hi
gh p
rofil
e ca
ses;
D
esig
n,
deve
lop
and
impl
emen
t.
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