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.
Key links
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 18 to 24 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 6 weeks of assistance provided over a 18-month period in the course of 6 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
TIWB programmes are currently underway in various countries and jurisdictions to support audit activities. Experience 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.
Completed programmes - 59 |
Current programmes - 54 |
Upcoming programmes - 14 |
Current Programmes
Colombia (3)
Dominican Republic
Honduras (2)
Start date: April 2021
Host Administration:
Servicio de Administración de Rentas(link)
Expert: Serving tax officials
Partner Administration:
Servicio de Administración Tributaria(link)
Mexico
International Partner(s):
Inter-American Center of Tax Administrations
UNDP Country Office: Honduras(link)
Kosovo (2)
Malaysia (1)
Maldives (2)
Mauritius
Nigeria (2)
Sierra Leone*
Thailand
Togo 
Tunisia
Start date: July 2020
Host Administration:
Direction générale des impôts(link)
Expert: Serving tax official & former tax official
Partner Administration:
Direction Générale des Finances Publiques(link)
France
International Partner(s):
Co-financed by the European Union
UNDP Country Office: Tunisia(link)
Yemen
Start date: July 2022
Host Administration:
Tax Authority of Yemen
Expert: TIWB Roster Expert
Partner Administration:
N/A
International Partner(s):
N/A
UNDP Country Office: Yemen(link)
Zambia (3)
Start date: December 2018
Host Administration:
Zambia Revenue Authority(link)
Expert: Industry expert
Partner Administration:
N/A
International Partner(s):
Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF)
UNDP Country Office: Zambia(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!
Azerbaijan
Benin (2)
Cameroon (3)
Paraguay 
Completed Programmes
Central African Republic
Côte d'Ivoire
Egypt (1)
Dates: Jan 2017 - May 2019
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
Programme Outcome Report(pdf)
Egypt (2)
Dates: Dec 2019 - Feb 2023
Host Administration:
Egyptian Ministry of Finance(link)
Expert: TIWB Roster Expert
Partner Administration:
N/A
International Partner(s):
Co-financed by the European Union
Programme Outcome Report(pdf)
Ethiopia (2)
Dates: November 2018
Host Administration:
Ethiopian Revenues and Customs Authority(link)
Expert: Industry expert
Partner Administration:
N/A
International Partner(s):
N/A
Programme Outcome Report(pdf)
Gabon
Dates: Nov 2019 - Dec 2021
Host Administration:
Direction Générale des Impôts(link)
Expert: TIWB Roster Expert
Partner Administration:
N/A
International Partner(s):
N/A
Programme Outcome Report(pdf)
Honduras (1)
Dates: March 2020 - April 2021
Host Administration:
Servicio de Administración de Rentas(link)
Expert: TIWB Roster Expert
Partner Administration:
N/A
International Partner(s):
N/A
Programme Outcome Report(pdf)
Jamaica (3)
Dates: July 2019
Host Administration:
Tax Administration Jamaica(link)
Expert: Industry Expert
Partner Administration:
N/A
International Partner(s):
Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF)
Programme Outcome Report(pdf)
Madagascar
Mali
Peru (1)
Dates: Oct 2016 - Sept 2017
Host Administration:
Superintendencia nacional de administracion tributaria(link)
Expert: Former tax officials
Partner Administration:
N/A
International Partner(s):
World Bank Group
Programme Outcome Report(pdf)
Rwanda
Ukraine
Zimbabwe (1)
Dates: Feb 2016 - Sept 2019
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
Programme Outcome Report(pdf)
Note: Programmes with an asterisk (*) indicate pilot programmes in new areas.