Category:

“Improving Transparency, the Delivery of Services”

for “Taxpayer Service”

United Nations

Public Service Award

2007

United Nations

Public Service Award

2007

UN HQ Vienna

June 2007

1975-1990: The Lebanese war seriously damaged Lebanon's economic infrastructure.

Immediately following the end of the war, there were extensive efforts to revive the economy and rebuild national infrastructure.

The ability of the Ministry of Finance to deliver on its mandate was severely challenged. The strategy to face this challenge consisted of adopting a comprehensive and integrated reform program to re-haul its operations.

Taxes established by

laws are applied by the Tax

Administration in the Ministry

of Finance

Lebanon is a centralized

country: the power to levy taxes is held by the parliament

Indirect Taxes:VATStamp DutyExciseOthers

Direct Taxes:Income Tax

-Personal Income Tax -Corporate Income Tax-DASS-Capital Gain

Built Property TaxInheritance Tax

Organizational chart of the Tax Administration

Regional Offices

VAT Directorate

General Directorate of Finance

Revenues Directorate

Ministry of Finance

Regional office

Regional Office

Taxpayer services

ComplianceData

processing Audit Objection

Collection follow up

Other Taxes

�Audit Control

Administration

Satellite offices

2-Mount Lebanon

2

1-Beirut1

3-North Lebanon

3

8-Baalbek- Al Hermel

8

6-Nabatieh6

7-Akkar

7

5-Bekaa

5

4-South Lebanon 4

Strategy

Structure Systems

Tax Reform ProgramTax Reform Program

Skills

Style

Staff

Shared values

Modern and innovative Tax Administration able to anticipate and respond to external and internal changes

Efficient organization with function-based HQ & operational offices

Business process reengineering (BPR) & Automation

Qualified & skilled Human Resources

Taxpayer Service & “Customer Value” Culture

Continuous capacity building of distinctive competences

Full commitment to the modernization plan

Strategy

Structure

Systems

Staff

Style

Skills

Shared Values

Promote and facilitate voluntary compliance:Inform and educateProvide high-quality responsive servicesStreamline processes and procedures

Promote a new image of the Public Administration:“Customer Focus” cultureIntegrity and accountabilityConfidence in the Government and its modernization programTransparency and credibility

Reengineering & modernization of the existing systems and processes

Simplifying tax returns

Developing tax guides & other communication material informing taxpayers of their rights & obligations

Continuous dissemination of information on new developments through media channels

Improving staff skills and professionalism, enhancing the working environment and strengthening management controls

Improving working tools for the fast and reliable delivery of services

Minimizing the personal contact with taxpayers through the use of regular mail and electronic tools to process their operations and inquiries

Developing a business continuity plan to ensure sustainability of operations in risk situations

Creation of an exhaustive and user-friendly website constantly updated

Simplifying tax laws for fair, equitable and transparent application

2002: VAT2005: LTO2006: All Regions

2007-2008:Gradual implementation of Satellite offices (proximity counters)

Filing exclusively by mail

Payment exclusively through banks

Specified due dates for all transactions

Automated document tracking for taxpayers’ enquiries

Expansion of mail services enabling taxpayers to process their transactions by mail and receive the result at specified address

Introduction of e-services enabling taxpayers to file and process their tax transactions through the web

Launching of a 24/7 call center to provide “around the clock” services for all taxpayers’ enquiries

Instant communication by e-mails with taxpayers

Continuous update and publishing of information on the website

Distribution of guides, bulletins, newsletters and brochures

Delivery of conferences, seminars and workshops aimed at increasing taxpayers awareness and education

Taxpayer Services

1,292818Incoming calls

7,94011,344Visits to Taxpayers Services Department

8,0896,158Incoming calls

1,0751,548Visits to Taxpayers Services Department

Pre-defined duration by typePre-defined required documentsResponse/result sent to taxpayers

Multiple visits with no assigned time for completion

Transactions that need further investigation

Immediate3 daysTransactions’ processing time

Duration/ NumberDuration/ Number

20062005

VA

TL

TO

•Higher voluntary compliance rate

•Reduced number of cases of disputes

•Increased revenues collection

•Updated taxpayer database

Thank You