Programmes

Responsibility for ensuring that necessary funding is in place to meet the costs of a TIWB Programme resides with the Host Administration. These costs should be considered in respect to the anticipated impact of the audit assistance programme. By drawing on its network of Donor Partners, the TIWB Secretariat is able to assist Host Administrations connect with potential Donor Partners and Partner Administrations who may have the capacity to fund all or part of the costs of the TIWB Programme.

In most cases, Host Administrations contribute to funding the costs of the TIWB Programme and should be viewed as a means of engaging ongoing and high-level commitment to the TIWB Programme's objectives by the Host Administration.

Duration of assistance

There is no minimum or maximum period for TIWB Programmes. Each Programme is likely to be at least one week long and may, for example, provide 8 to 12 weeks of audit assistance over a period of 6 to 12 months. Before making an Assistance Request, Host Administrations should consider precisely how and when an Expert would engage with their audit cycle and with the audit plans for particular taxpayers.

Timing of assistance

A practical matter to consider is the timing of the expert assistance in order to accomodate both parties' schedules. The TIWB Expert should be present on-site in the Host Administration in order to have maximum effect. This will mean taking into account audit planning, tax return cycles, the time normally taken to complete particular types of audits, including peak work periods in the audit process. 

Mode of assistance

TIWB Programmes will vary according to need and availability, but will mostly be structured as Periodic Programmes.  The TIWB Expert provides intermittent on-site assistance, such as six weeks of assistance provided over a six-month period in the course of three in-country visits. In some cases, this periodic assistance will be coupled with remote desk-based assistance when the Expert is not present in the host country.

Status

Several TIWB Programmes are currently underway in various countries and jurisdictions to support audit activities. Experience from a pilot phase proves that TIWB-style audit assistance can result in improved quality and consistency of tax audits; sustained improvements in tax audit skills; and higher levels of voluntary compliance by taxpayers. South-South deployments are also a growing element of TIWB Programmes.

Current Programmes

Botswana (3)


Start date:
December 2017

Host Administration:
Botswana Unified Revenue Service(link)

Expert: Industry expert

Partner Administration:
N/A

International Partner(s):
N/A

UNDP Country Office: Botswana(link)

Botswana (5)


Start date:
August 2017

Host Administration:
Botswana Unified Revenue Service(link)

Expert: Former tax official

Partner Administration:
N/A

International Partner(s):
African Tax Administration Forum (ATAF)

UNDP Country Office: Botswana(link)

Burkina Faso flag

Burkina Faso


Start date: September 2018

Host Administration:
Direction générale des impôts(link)

Expert: TIWB Roster expert

Partner Administration:
N/A

International Partner(s):
N/A

UNDP Country Office: Burkina Faso(link)

Cambodia


Start date:
December 2016

Host Administration:
General Department of Taxation(link)

Expert: Former tax officials

Partner Administration:
N/A

International Partner(s):
European Union / World Bank Group

UNDP Country Office: Cambodia(link)

Republic of Congo flagCameroon (1)


Start date: October 2017

Host Administration:
Direction Générale des Impôts(link)

Expert: Serving tax offical

Partner Administration:
Direction Générale des Finances Publiques(link)
France

International Partner(s):
N/A

UNDP Country Office: Cameroon(link)

Colombia (3)


Start date: May 2018

Host Administration:
Dirección de Impuestos y Aduanas Nacionales(link)

Expert: Former tax official

Partner Administration:
N/A

International Partner(s):
Office of Technical Assistance(link)
U.S. Department of the Treasury

UNDP Country Office: Colombia(link)

Egypt flag

Egypt


Start date:
January 2017

Host Administration:
Egyptian Ministry of Finance(link)

Expert: TIWB Roster Expert and Egyptian tax expert

Partner Administration:
N/A

International Partner(s):
Co-financed by the European Union

UNDP Country Office: Egypt(link)

Swaziland flag

Eswatini


Start date: August 2018

Host Administration:
Eswatini Revenue Authority(link)

Expert: Serving tax official

Partner Administration:
Department of Revenue(link)
India

International Partner(s):
N/A

UNDP Country Office: Eswatini(link)

Ethiopia


Start date:
March 2016

Host Administration:
Ethiopian Revenues and Customs Authority(link)

Expert: Serving tax officials

Partner Administration:
HMRC(link)
United Kingdom

International Partner(s):
N/A

UNDP Country Office: Ethiopia(link)

Georgia flag

Georgia (2)


Start date: April 2018

Host Administration:
Georgia Revenue Service(link)

Expert: TIWB Roster Expert

Partner Administration:
N/A

International Partner(s):
N/A

UNDP Country Office: Georgia(link)

Jamaica flag

Jamaica (1)


Start date:
April 2016

Host Administration:
Tax Administration Jamaica(link)

Expert: Former tax official

Partner Administration:
N/A

International Partner(s):
N/A

UNDP Country Office: Jamaica(link)

Jamaica (2)


Start date: April 2017

Host Administration:
Tax Administration Jamaica(link)

Expert: Serving tax official

Partner Administration:
Bundesfinanzministerium(link)
Germany

International Partner(s):
N/A

UNDP Country Office: Jamaica(link)

Kenya flag

Kenya


Start date:
April 2012

Host Administration:
Kenya Revenue Authority(link)

Expert: Former tax officials

Partner Administration:
N/A

International Partner(s):
African Tax Administration Forum (ATAF) / World Bank Group

UNDP Country Office: Kenya(link)

Kosovo flagKosovo


Start date: August 2018

Host Administration:
Tax Administration of Kosovo(link)

Expert: TIWB Roster expert

Partner Administration:
N/A

International Partner(s):
N/A

UNDP Local Office: Kosovo(link)

Lesotho flag

Lesotho


Start date:
2015

Host Administration:
Lesotho Revenue Authority(link)

Expert: Serving tax officials

Partner Administration:
HMRC(link)
United Kingdom

International Partner(s):
N/A

UNDP Country Office: Lesotho(link)

Liberia (1)


Start date:
June 2016

Host Administration:
Liberia Revenue Authority(link)

Expert: Former tax official

Partner Administration:
N/A

International Partner(s):
Open Society Foundations (OSF) / World Bank Group

UNDP Country Office: Liberia(link)

Liberia (2)


Start date:
December 2017

Host Administration:
Liberia Revenue Authority(link)

Expert: Serving tax official

Partner Administration:
Federal Inland Revenue Service(link)
Nigeria

International Partner(s):
N/A

UNDP Country Office: Liberia(link)

Liberia (3)


Start date:
June 2016

Host Administration:
Liberia Revenue Authority(link)

Expert: Industry expert

Partner Administration:
N/A

International Partner(s):
N/A

UNDP Country Office: Liberia(link)

Maldives flagMaldives


Start date: August 2018

Host Administration:
Maldives Inland Revenue Authority(link)

Expert: Serving tax official

Partner Administration:
Financial Administration(link)
Slovakia

International Partner(s):
N/A

UNDP Country Office: Maldives(link)

Nigerian flagNigeria (1)


Start date: August 2016

Host Administration:
Federal Inland Revenue Service(link)

Expert: TIWB Roster Expert

Partner Administration:
N/A

International Partner(s):
N/A

UNDP Country Office: Nigeria(link)

Nigerian flagNigeria (3)


Start date: June 2018

Host Administration:
Federal Inland Revenue Service(link)

Expert: Former tax official

Partner Administration:
N/A

International Partner(s):
African Tax Administration Forum (ATAF)

UNDP Country Office: Nigeria(link)

Flag of Pakistan

Pakistan


Start date: September 2018

Host Administration:
Federal Board of Revenue(link)


Expert: 
Serving tax officials

Partner Administration:
HMRC(link)
United Kingdom

International Partner(s):
N/A

UNDP Country Office: Pakistan(link)

Peru (1)


Start date: October 2016

Host Administration:
Superintendencia nacional de administracion tributaria(link)

Expert: Former tax officials

Partner Administration:
N/A

International Partner(s):
World Bank Group

UNDP Country Office: Peru(link)

Republic of the Congo - flag

Republic of the Congo


Start date:
September 2017

Host Administration:
Direction Générale des Impôts et des Domaines(link)

Expert: Serving tax official

Partner Administration:
Direction Générale des Finances Publiques(link)
France

International Partner(s):
N/A

UNDP Country Office: Republic of the Congo(link)

Rwanda flagRwanda

 

Start date: October 2017

Host Administration:
Rwanda Revenue Authority(link)


Expert:
Serving tax officials

Partner Administration:
Tax and Customs Administration(link)
The Netherlands

International Partner(s):
N/A

UNDP Country Office: Rwanda(link)

Senegal flag

Senegal (2)

 

Start date: April 2017

Host Administration:
Direction Générale des Impôts et des Domaines(link)

Expert: Serving tax official

Partner Administration:
Direction Générale des Finances Publiques(link)
France

International Partner(s):
N/A

UNDP Country Office: Senegal(link)

Sri Lanka flag

Sri Lanka (1)

 

Start date: June 2016

Host Administration:
Inland Revenue Department(link)


Expert:
Former tax official

Partner Administration:
N/A

International Partner(s):
N/A

UNDP Country Office: Sri Lanka(link)

Sri Lanka flag

Sri Lanka (2)


Start date: March 2018

Host Administration:
Inland Revenue Department(link)

Expert: Serving tax officials

Partner Administration:
HMRC(link)
United Kingdom

International Partner(s):
N/A

UNDP Country Office: Sri Lanka(link)

Uganda (1)


Start date: March 2016

Host Administration:
Uganda Revenue Authority(link)

Expert: Former tax officials

Partner Administration:
N/A

International Partner(s):
African Tax Administration Forum (ATAF) / World Bank Group 

UNDP Country Office: Uganda(link)

Uganda (2)


Start date: July 2017

Host Administration:
Uganda Revenue Authority(link)

Expert: TIWB Roster Expert & former tax official

Partner Administration:
N/A

International Partner(s):
U.S. Agency for International Development

UNDP Country Office: Uganda(link)

Viet Nam


Start date:
July 2016

Host Administration:
General Department of Taxation(link)

Expert: Former tax officials

Partner Administration:
N/A

International Partner(s):
European Union / World Bank Group

UNDP Country Office: Viet Nam(link)

Zambia (1)


Start date:
September 2016

Host Administration:
Zambia Revenue Authority(link)

Expert: Former tax official

Partner Administration:
N/A

International Partner(s):
African Tax Administration Forum (ATAF)

UNDP Country Office: Zambia(link)

Zambia (2)


Start date: June 2018

Host Administration:
Zambia Revenue Authority(link)

Expert: Serving tax official

Partner Administration:
South African Revenue Service(link)
South Africa

International Partner(s):
N/A

UNDP Country Office: Zambia(link)

Zimbabwe


Start date:
February 2016

Host Administration:
Zimbabwe Revenue Authority(link)

Expert: Former tax officials

Partner Administration:
N/A

International Partner(s):
African Tax Administration Forum (ATAF) / World Bank Group 

UNDP Country Office: Zimbabwe(link)

Upcoming Programmes

The following countries and jurisdictions have made formal requests for assistance to the Tax Inspectors Without Borders (TIWB) Secretariat.  We are currently seeking qualified experts to be deployed as part of the TIWB Programmes below.  Please contact the TIWB Secretariat directly to find out more on how your tax administration can be involved in the success of a TIWB Programme!

Benin flagBenin

 

Proposed start date: November 2018

Host Administration:
Direction Générale des Impôts(link)

Expert: Serving tax official

Partner Administration:
Service Public Fédéral Finances(lien)
Belgium

International Partner(s):
N/A

UNDP Country Office: Benin(link)

Botswana (4)

 

Proposed start date: November 2018

Host Administration:
Botswana Unified Revenue Service(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Botswana(link)

Republic of Congo flagCameroon (2)

 

Proposed start date: November 2018

Host Administration:
Direction Générale des Impôts(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Cameroon(link)

Flag of Chad

Chad

 

Proposed start date: October 2018

Host Administration:
Direction Générale des Impôts(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Chad(link)

Colombia (2)

 

Proposed start date: October 2018

Host Administration:
Dirección de Impuestos y Aduanas Nacionales(link)

Expert: Serving tax official

Partner Administration:
Servicio de Administración Tributaria(link)
Mexico

International Partner(s):
N/A

UNDP Country Office: Colombia(link)

Costa Rica flag

Costa Rica

 

Proposed start date: October 2018

Host Administration:
Dirección General de Tributación(link)

Expert: Serving tax officials

Partner Administration:
Agencia Tributaria(link)
Spain

International Partner(s):
N/A

UNDP Country Office: Costa Rica(link)

Côte d'Ivoire flagCôte d'Ivoire

 

Proposed start date: October 2018

Host Administration:
Direction Générale des Impôts(link)

Expert: Serving tax official

Partner Administration:
Service Public Fédéral Finances(lien)
Belgium

International Partner(s):
N/A

UNDP Country Office: Côte d'Ivoire(link)

Dominican Republic flagDominican Republic

 

Proposed start date: December 2018

Host Administration:
Dirección General de Impuestos Internos(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Dominican Republic(link)

Gabon flag

Gabon

 

Proposed start date: December 2018

Host Administration:
Direction Générale des Impôts(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Gabon(link)

Ghana (2)

 

Proposed start Date: October 2018

Host Administration:
Ghana Revenue Authority(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Ghana(link)

Ghana (3)

 

Proposed start Date: October 2018

Host Administration:
Ghana Revenue Authority(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Ghana(link)

Honduras flag

Honduras

 

Proposed start Date: October 2018

Host Administration:
Servicio de Administración de Rentas(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Honduras(link)

Malawi flag

Malawi (2)

 

Proposed start date: November 2018

Host Administration:
Malawi Revenue Authority(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Malawi(link)

Flag of MauritiusMauritius

 

Proposed start date: October 2018

Host Administration:
Mauritius Revenue Authority(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Mauritius(link)

Mozambique flagMozambique

 

Proposed start date: January 2019

Host Administration:
Autoridade Tributária de Moçambique(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Mozambique(link)

Nigerian flagNigeria (2)

 

Proposed start date: October 2018

Host Administration:
Federal Inland Revenue Service(link)


Expert: 
TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Nigeria(link)

Papua New Guinea flag

Papua New Guinea

 

Proposed start date: December 2018

Host Administration:
Internal Revenue Commission(link)


Expert: 
TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Papua New Guinea(link)

Peru (2)

 

Proposed start date: 2018

Host Administration:
Superintendencia nacional de administracion tributaria(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Peru(link)

Ukrainian flagUkraine

 

Proposed start date: 2018

Host Administration:
State Fiscal Service of Ukraine(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Ukraine(link)

Viet Nam

 

Proposed Start date: 2019

Host Administration:
General Department of Taxation(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Viet Nam(link)

Zimbabwe

 

Proposed Start date: 2019

Host Administration:
Zimbabwe Revenue Authority(link)

Expert: TBD

Partner Administration:
TBD

International Partner(s):
TBD

UNDP Country Office: Zimbabwe(link)

Completed Programmes

Albania


Dates:
Jan 2015 - Dec 2015

Host Administration:
Albanian Tax Directorate(link)

Expert: Serving tax official

Partner Administration:
Agenzia delle Entrate(link)
Italy

International Partner(s):
N/A

Programme Outcome Report(pdf)

Botswana (1)


Dates:
Feb 2015 - Apr 2017

Host Administration:
Botswana Unified Revenue Service(link)

Expert: Former tax official

Partner Administration:
N/A

International Partner(s):
African Tax Administration Forum (ATAF)

Programme Outcome Report(pdf)

Botswana (2)


Dates:
Dec 2016 - May 2018

Host Administration:
Botswana Unified Revenue Service(link)

Expert: Serving tax officials

Partner Administration:
Kenya Revenue Authority(link)


International Partner(s)
:
African Tax Administration Forum (ATAF)

Programme Outcome Report(pdf)

Colombia (1)


Dates:
Apr 2012 - Oct 2014

Host Administration:
Dirección de Impuestos y Aduanas Nacionales(link)

Expert: Retired tax official

Partner Administration:
N/A

International Partner(s):
N/A

Programme Outcome Report(pdf)

Costa Rica (1)


Dates:
Sept 2016 - Nov 2017 

Host Administration:
Dirección General de Tributación(link)

Expert: Serving tax officials

Partner Administration:
Agencia Tributaria(link)
Spain

International Partner(s):
Inter-American Center of Tax Administrations (CIAT)

Programme Outcome Report(pdf)

Georgia flag

Georgia (1)


Dates:
Sept 2016 - Feb 2017

Host Administration:
Georgia Revenue Service(link)

Expert: Retired tax official

Partner Administration:
N/A

International Partner(s):
N/A

Programme Outcome Report(pdf)

Ghana (1)


Dates:
Dec 2013 - Feb 2018

Host Administration:
Ghana Revenue Authority(link)


Expert:
Serving tax officials

Partner Administration:
Tax and Customs Administration(link)
The Netherlands

International Partner(s):
N/A

Programme Outcome Report(pdf)

Malawi flag

Malawi (1)


Dates:
April 2016 - April 2017

Host Administration:
Malawi Revenue Authority(link)


Expert: 
Former tax officials

Partner Administration:
HMRC(link)
United Kingdom

International Partner(s):
African Tax Administration Forum (ATAF) /
World Bank Group

Programme Outcome Report(pdf)

Senegal flag

Senegal (1)


Dates:
Dec 2014 - Dec 2015

Host Administration:
Direction Générale des Impôts et des Domaines(link)

Expert: Serving tax official

Partner Administration:
Direction générale des Finances publiques(link)
France

International Partner(s):
N/A

Programme Outcome Report(pdf)