Yemen: Tax Authority Modernization (Phase I)

The objective of this advisory service project is to improve Yemen doing business environment by reducing the time and financial cost of compliance with tax laws and regulations. Therefore, Apex is streamlining the relevant processes and restructure the Tax Authority to make the entire tax system more accessible and efficient, and aligning the legal framework with the international best practices.

In this 18-month project, we set-up a team of qualified international experts to address the following issues:

• Tax procedures for Income Tax and General Sales Tax (GST) administration.
• Income Tax specific policy issues (legal framework and administrative procedures).
• GST specific policy issues (focus on administrative procedures).
• The proliferation of sub-national taxes, licenses, and fees.
• Developing a roadmap/strategy to improve the structure/efficiency of the Tax Authority.
• Initiate the rollout of the reformed architecture of the tax authority to reflect the streamlined administration system.
• Design and Roll-out of new Small and Medium Taxpayers (SMT) taxation system (i.e., definition, legal and administrative roadmap for potential rollout in a second phase).
  

Also, we are playing a key role in restructuring the Tax Authority. Our responsibilities in this project include:

• Design and restructure the tax authority down to the lower levels within the contours of the broader design.
• Draft clear job descriptions and define the organizational relationships and functional lines for the entire Tax Authority.
• Identify options for improvement of the current architecture and suggest new design and a road map for medium-long term implementation.
• Develop a Capacity Building strategy for Human Resources for technical and administrative staff.
• Prepare Manuals on Tax Procedures, Audit and Tax Accounting for use of Tax officials in all the Tax Offices.
• Design a mechanism for regular dialogue between the business sector and the Tax Authority.
• In consultation with both the Public and Private sector draft a set of Rights and Duties for the taxpayers and draft a Code of Conduct for Tax Officials.
• Draft a training strategy for sensitizing tax officials to the Code of conduct and Rights and Duties of taxpayers.
• Training for tax officials and for the private sector in the new tax procedures and tax laws.