Tax administration project

TECHNICAL ADVISORS WILL BE PROVIDED TO THE NATIONAL TAX ADMINISTRATION BY IRS THROUGH A PASA. THE NATIONAL TAX ADMINISTRATION WILL BE REORGANIZED AFTER ENABLING LEGISLATION IS PASSED. REORGANIZATION AND IMPROVED PROCEDURES FOR AUDIT, COLLECTIONS, AND ADMINISTRATION ARE EXPECTED TO RESULT IN INCREASED REVENUES, GREATER VOLUNTARY COMPLIANCE WITH TAX LAWS, AND MORE FAIRNESS IN ADMINISTERING THE TAX PROGRAM. SPECIFIC ACTIVITIES WILL CONCENTRATE ON IMPROVING THE FOLLOWING AREAS: 1)METHODS OF IDENTIFYING AND INVESTIGATING TAX LIABILITIES, 2)PROCEDURES FOR LIQUIDATION OF TAX RETURNS, 3)FILING SYSTEMS FOR RETURNS, 4)PROCEDURES FOR PROMPT COLLECTION OF ALL TAXES, 5)PUBLIC INFORMATION/TAXPAYER EDUCATION PROGRAM, 6)ADMINISTRATIVE PROCEDURES AND REPORTS (INCLUDING RECORD KEEPING AND REPORTING FROM ALL 29 REGIONAL ADMINISTRATIONS), AND 7)TAX LAW REVISIONS. EMPHASIS WILL BE PLACED ON COMPUTERIZING COLLECTION, COMPUTATION, AND AUDIT PROCEDURES. THE IRS TAX TEAM WILL INCLUDE SPECIALISTS IN THE FIELDS OF DELINQUENT TAXES, AUDIT, ORGANIZATION AND METHODS, DATA PROCESSING, AND TAX COLLECTION PROCEDURES. THEY WILL DEVELOP A MORE SYSTEMATIC IN-SERVICE TRAINING PROGRAM FOR THE TAX AND DATA PROCESSING DIVISIONS. PROCEDURAL MANUALS WILL BE PRODUCED. AN INTERNAL AUDIT SYSTEM WILL BE DEVELOPED TO REVIEW OPERATIONS. PARTICIPANTS WILL BE TRAINED IN THE US IN TAX ADMINISTRATION AND ADP. KEY TAX OFFICIALS WILL BE SENT TO THE US TO PARTICIPATE IN IRS SEMINARS. OTHER DONORS: THE OAS WILL SPONSOR AN ADVISOR ON THE TAX POLICY IMPLICATIONS OF THE "ANDEAN CODE". OAS WILL ALSO PROVIDE SCHOLARSHIPS FOR TRAINING IN OTHER LATIN AMERICAN COUNTRIES. THE UN WILL ASSIST INDIRECTLY BY FINANCING A GOVERNMENT-WIDE TRAINING PROGRAM AT THE SCHOOL OF PUBLIC ADMINISTRATION. PROP 5-5-72 EXTENDS PROJECT TWO YEARS; EXPANDS ADVISORY SERVICES AND TRAINING IN THE FIELDS OF AUDIT, COLLECTIONS, AND ORGANIZATION AND METHODS; AND PROVIDES OFFICES MACHINES FOR THE CALI REGIONAL TAX OFFICE TO DEMONSTRATE THE BENEFITS OF MODERNIZING ALL OF THE REGIONAL OFFICES.