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WP3 2005 PRESENT ROMANIAmodif

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Information about WP3 2005 PRESENT ROMANIAmodif
Education

Published on March 5, 2008

Author: Teodora

Source: authorstream.com

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IOTA Workshop Strategies for Effective Enforced Debt Recovery Bucharest, Romania 7th – 9th September 2005 NATIONAL AGENCY FOR FISCAL ADMINISTRATION:  IOTA Workshop Strategies for Effective Enforced Debt Recovery Bucharest, Romania 7th – 9th September 2005 NATIONAL AGENCY FOR FISCAL ADMINISTRATION DIRECTORATE FOR MONITORING THE BUGETARY DEBT COLLECTION General information about the National Agency for Fiscal Administration:  General information about the National Agency for Fiscal Administration NAFA is developing its activity in the area of taxes, duties, contributions and other budgetary revenues using administration, collection and fiscal audit procedures; NAFA’s main objectives are: increasing budgetary revenues collection, decreasing the arrears to the general consolidated budget, decreasing fiscal evasion, increasing the voluntary compliance rate; Total number of taxpayers at the end of 2004: 8.153.337 (1.708.077 legal entities and 6.445.260 physical persons registered as taxpayers); Total number of employees of the tax administration at the end of 2004: 14.615 (14.186 specialists). Main Objectives of the Directorate::  Main Objectives of the Directorate: 1. The continued and sustained increase of debt collection. 2. The collection, development and the increase of the budget revenues. 3. The increase and consolidation of the level of voluntary compliance. 4. The efficient and rapid collection of the budgetary debts. Organizational Structure:  Organizational Structure Office for Planning and Monitoring Execution of Indicators regarding Budgetary Debt Collection Office for Monitoring Arrears Office of Electronic Archive for Real Movable Guarantees Deputy Director Director Main Attributes of the Office for Planning and Monitoring the Execution of Indicators Regarding Budgetary Debt Collection:  Main Attributes of the Office for Planning and Monitoring the Execution of Indicators Regarding Budgetary Debt Collection Promotes the collection program of the budgetary debts within N.A.F.A. administration, included in the annual consolidated general budget for every territorial directorate; 2. Participates regarding the estimation of the budget revenues which are in NAFA’s administration in order to elaborate proposals regarding their collection; 3. Analyzes the dynamic of the collection rate within the general consolidated budget and elaborates proposals for its development; Main Attributes of the Office for Monitoring Arrears :  Main Attributes of the Office for Monitoring Arrears Monitoring budgetary arrears of large taxpayers; Monitoring the debts of large taxpayers which are in I.M.F. attention. Monitoring enforcement and acting according to payment advantages; Centralizing the situation regarding collection capacity of budgetary debts within regional units owned by legal taxpayers. Operative monitoring of the start of reorganization and insolvency procedures. Main Attributes of the Office of Electronic Archive for Real Moveable Guarantees:  Main Attributes of the Office of Electronic Archive for Real Moveable Guarantees Publication on the Ministry of Public Finance site of the ‘taxpayer debtors list’ in order to discipline them, this having implications in increasing the voluntary compliance and also to encourage them not to accumulate new arrears, in collaboration with the Informational Technology Directorate . Assisting and coordinating the activities of the power companies in order to apply correctly the procedures of registering fiscal debts into Electronic Archive for Real Movable Guarantees. Monitoring the registering of fiscal debts with executorial title into Electronic Archive for Real Movable Guarantees. Specific Indicators for the Collection Activity :  Specific Indicators for the Collection Activity Objective: analyzing instruments for the fiscal activity regarding the budgetary debts ; Scope: increasing the collection quantum of revenues, and also decreasing the arrears registered by taxpayers, according to the G.O. no.92/2003 regarding the Fiscal Procedure Code. Specific Indicators for the Collection Activity:  Specific Indicators for the Collection Activity Specific indicators for budgetary revenues collection a) Collection rate for budgetary revenues according to Budget Law and State Social Insurances Law; b) Decrease Rate for budgetary duties regarding arrears; c) Budgetary revenues collection rate through enforcement activities for legal persons and individuals. Indicators for arrears recovery from large taxpayers: a) Arrears collection rate; b) Collection rate for obligations created in the last year. 3. Indicators for efficiency appreciation of budgetary debts enforcement activities: a) Collection rate of budgetary debts through enforcement; b) Collection rate of budgetary debts through enforcement existent at the begin of the year; c) Collection rate of budgetary debts through enforcement activities of the current year. Indicators for Budgetary Revenues Collection 1 :  Indicators for Budgetary Revenues Collection 1 a) Collection rate for budgetary revenues according to Budget Law and State Social Insurances Law is monitored monthly, quarterly and annually by total and by every budget separately (state budget, state social insurances budget, unemployed insurances budget and national fund budget for health insurances) Budgetary revenues program is monitored and allocated for every territorial Directorate. Calculation mode: Total collected budgetary revenues -----------------------------------------------------------------------* 100 Total planed budgetary revenues b) Decrease rate for budgetary duties regarding arrears quarterly and annually, by total and by every budget separately (state budget, state social insurances budget, unemployed insurances budget and national fund budget for health insurances) Decrease in duty arrears is monitored and divided on every territorial Directorate. Calculation mode : Total collected budgetary revenues from arrears -----------------------------------------------------------------------* 100 Budgetary revenues planned through arrears decreasing duties Indicators for Budgetary Revenues Collection 2:  Indicators for Budgetary Revenues Collection 2 c) Collection rate of budgetary revenues through enforcement procedure Collection rate of budgetary revenues through enforcement procedure is applied to legal persons and individuals. Total budgetary revenues collected through enforcement procedures --------------------------------------------------------------------------------* 100 Total budgetary revenues collected Calculation mode : for every budget separately (state budget, state social insurances budget, unemployed insurances budget and national fund budget for health insurances) Source : Communicated data from Territorial Directorates and General Directorate of Large Taxpayers, quarterly, registrations from budgetary debts collection record through enforcement procedures and also from budgetary revenues collection record. Indicators Calculated for Arrears Recovery from Large Taxpayers:  Indicators Calculated for Arrears Recovery from Large Taxpayers a) Collection rate of arrears: Calculation formula: Collection of debts --------------------------------------------------------* 100 Unpaid obligations at the end of the last year b) Collection rate for obligations dating from current year: Calculation formula: Collection in debits account dating from current year -------------------------------------------------------------------------* 100 Obligations dating from current year Calculation mode: for every budget separately ((state budget, state social insurances budget, unemployed insurances budget and national fund budget for health insurances). Source : Information included in 01-04 forms according to MoPF Ordinance no.516/2005 regarding administration and monitoring procedure of Large Taxpayers. Information accumulated and communicated by territorial level, from Territorial General Directorates and General Directorate for Large Taxpayers administration. Indicators for Measuring of Activity Concerning Enforced Debt Recovery 1:  Indicators for Measuring of Activity Concerning Enforced Debt Recovery 1 The rate of budgetary debts collected through enforced procedures; total amounts enforced collected ---------------------------------------------------------------------------------------* 100 total amounts that are to be enforced collected b) The rate of budgetary debts collected through enforced procedures at the end of previous year; total amounts of taxes enforced collected from the amount of the end of the year -----------------------------------------------------------------------------------------* 100 total amounts that enforcement is already started for at the end of the year c) The rate of budgetary debts collection through enforced procedures during this year. total amounts enforced collected during this year ------------------------------------------------------------------------------------------* 100 total amounts that are to be enforced collected during this year Indicators for Measuring the Efficiency of Enforced Recovery of Budgetary Debts 2:  Indicators for Measuring the Efficiency of Enforced Recovery of Budgetary Debts 2 Calculation mode: for every budget, in part, ( state budget, state social insurance budget, unemployed insurance budget and national unique fund budget for health insurance) Source: dates communicated by territorial Public Finances General Directorates and by General Directorate for large taxpayers administration, by trimester, regarding budgetary debts recovery through enforced activities. Harmonization of Efficiency Indicators to the European Standards:  Harmonization of Efficiency Indicators to the European Standards Appreciation of an indicator must be analyzed: Inside: - In time (indicator’s evolution time to time) In space (same comparative indicator between different districts) Outside: - Comparing the same indicator within European fiscal administration Risks in the Area of Collecting :  Risks in the Area of Collecting In the right elaboration of indicators In the right appreciation of the indicator in time In certifying dates that have influence on the indicator Risk Analysis in the Area of VAT Collection:  Risk Analysis in the Area of VAT Collection Deductions with negative sums of VAT repayment option are registered in “taxpayer individual record” in a separate sheet, named “ Sums for Repayment”. These are transmitted to the specific department in order to make the risk analysis. Deductions with negative sums of VAT repayment option are elucidated function of the fiscal risk rate of every taxpayer:    in case of deductions with low fiscal risk rate – through issuing of repayment decision;    in case of deductions with medium fiscal risk rate – through documentary analysis;    in case of deductions with high fiscal risk rate – through anticipated fiscal inspection. Slide18:  Fiscal Risk Rate is Indicated by the Value of Negative Individual Standard   The ‘Negative Individual Standard’ represents the maximum VAT sum that can be repaid without documentary analysis or anticipated fiscal inspection. Slide19:  Value of Negative Individual Standard   Risk analysis stages: ‘Negative Individual Standard’ calculation sheets are produced; 2. The negative deductions which represent a ‘Negative Individual Standard’ equal to 1, and deductions where the ‘Negative Individual Standard’ is higher than 1 (considered a high fiscal risk) are transmitted to the department with the task in the tax inspection area; 3. The tax inspection indicators Sheet is calculated. Risk Analysis Sheet Indicators Score:  Risk Analysis Sheet Indicators Score 1. Owned capital -lower or equal to 0 100 - higher than 0 0 2. Debt ratio = borrowed capital / owned capital - lower or equal to 0 100 - higher than 0 and lower or equal to 1 0 - higher than 1 50 3. Profitability = profit / turnover - equal to 0 70 - higher than 0 0 4. Main activity area - internal trade 60 - services 40 - agriculture production 20 - industrial production 0 5. The rate between sales average and acquisitions average - the sales average higher than the average of acquisitions 0 - the sales average lower than the average of acquisitions 45 Risk Analysis Sheet Indicators Score:  Risk Analysis Sheet Indicators Score 6. Tax returns not submitted before deadline - none (all tax returns submitted) 0 - 1 or 2 50 - 3 or 4 100 7. Fiscal backpayments - obligations at the beginning of the period lower than obligations at the end of the period 50 - obligations at the beginning of the period higher than obligations at the end of the period 30 - none 0 8. VAT backpayments - without backpayments 0 - with backpayments 40 Slide22:  4. After filling in the Risk Analysis Sheet and scoring, deductions with negative sums of VAT repayment option are classified as follows: Deductions with medium tax risk rate, if the score obtained is between 0 and 50 points; Deductions with high tax risk rate, if the score obtained is between 51 and 140 points. Slide23:  Thank you for your Attention  

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