INCREASED REVENUE FOR DEVELOPMENT

MAJOR FUNCTIONS IN THE TAX DEPARTMENT WILL BE IMPROVED INCLUDING ASSESSMENT (AUDIT) AND COLLECTION, TAXPAYER REGISTERS, SECURITY PROCEDURES, DOCUMENT PROCESSING, BILLING PROCEDURES FOR PROCESSING DELINQUENT ACCOUNTS, AND TAXPAYER EDUCATION AND INFORMATION. AT LEAST 4 TAX POLICY/ADMINISTRATION EXECUTIVES AND 9 MIDDLE MANAGERS WILL RECEIVE JOB-RELATED TRAINING IN THE US. 2 ON-SITE TRAINING COURSES IN OFFICE PRACTICES AND EFFICTIVE COMMUNICATIONS WILL ALSO BE DEVELOPED. 2 PROCEDURRAL MANUALS WILL BE PRODUCED; A UNIQUETAXPAYER IDENTIFICATION CODE WILL BE DEVELOPED, AND IMPROVED RECORD CONTROL PROCEDURES WILL BE IMPLEMENTED FOR ONE-OF-A-KIND RECORDS. DIRECT BENEFICIARIES WILL BE THE EMPLOYEES OF THE TAX DEPARTMENT. INDIRECT BENEFICIARIES WILL BE THE CITIZENS OF SIERRA LEONE, THE VAST MAJORITY OF URBAN AND RURAL POOR.