Fiscal Reform for a Strong Tunisia: Short Term Technical Assistance Consultant’s Report

The project's purpose was to gather requirements from counterparts and stakeholders, including the Direction Générale des Impôts (DGI), the Direction Générale de la Comptabilité Publique et du Recouvrement (DGCPR), and the Centre Informatique du Ministère des Finances (CIMF). Several meetings were conducted with the DGI, DGCPR, and CIMF to discuss requirements for the mobile app. Agreements were reached at the working level, which will be presented at the Director Generals level for approval. The mobile app will allow taxpayers to file and pay taxes, including Personal Income Tax for Farmers, Personal Income Tax for Salaried Employees, and Regime Forfitaire. Key observations from the meetings indicated that the DGI, DGCPR, and CIMF were engaged and keen to implement the mobile app. However, some issues and problems were encountered, including the DGI's request for assistance in reviewing the Audit Selection System and developing a system to allow tax officers to suggest additional selection criteria. Recommendations included building on the progress made and continuing to engage with relevant counterparts to finalize the design. An IT company should be selected and contracted to implement the mobile app, utilizing the existing platform developed under the Tunisia Tax and Customs Reform (TCP) Pilot Activity. The project should also explore the option of allowing taxpayers to make payments through a network of Point of Sale (POS) cash points. Expected follow-on activities and next steps included gaining concurrence from Director Generals on agreements reached at the working level, finalizing the design document in consultation with the Ministry of Finance, and exploring different payment options. The consultant will return to assist, advise, and supervise the implementation of the mobile app, develop testing protocols, and work with the DGI to refine the selection criteria. Implementation of the mobile app will be completed by a contractor, who will verify the mobile app requirements, develop the mobile app to allow filing and payment of specific taxes, and develop the enrollment and payment modules. The contractor will also install and configure hardware at the CIMF, write documentation, and provide technical support for three years.