| Financier | Commitments |
|---|---|
| IDA Credit | 80.00 |
| JAPAN: Ministry of Finance - PHRD Grants | 5.00 |
| Borrower/Recipient | 13.30 |
Tax Administration Modernization Project
Abstract*
The objectives of the Vietnam Tax Administration Modernization Project (TAMP) are to assist the general department of taxation (GDT) in strengthening governance in tax administration and to increase the level of voluntary compliance with the tax system by improving the effectiveness, efficiency, transparency and accountability of the tax administration. The project will comprise a total of four components covering institutional development for the... Show More
Development Objective
The project development objectives (PDOs) of the TAMP are to assist the General Department of Taxation (GDT) to strengthen governance in tax administration and to increase the level of voluntary compliance with the tax system by improving the effectiveness, efficiency, transparency and accountability of the tax administration. The project will have a positive impact on the investment climateby building predictable and enforceable tax administration processes and procedures. The sustainability ofrevenue collection will also be supported through implementation of this project. The PDOs therefore are complementary to two higher level objectives of thecountry's four reform pillars, namely business led development, and strengthened governance systems.
Key Details
Project Details
P099376
Closed
Duc Minh Pham
Ministry of Finance
March 22, 2006
(as of board presentation)
September 25, 2007
March 28, 2008
US$ 98.30 million
General Department of Taxation
2008
US$ 85.00 million
C
Not Applicable
March 31, 2015
BANK APPROVED
February 12, 2015
Finances
Financing Plan (US$ Millions)
Total Project Financing (US$ Millions)
| Product Line | IBRD/IDA |
|---|---|
| IBRD Commitment | N/A |
| IDA Commitment | 80.00 |
| IBRD + IDA Commitment | 80.00 |
| Lending Instrument | |
|---|---|
| Grant Amount | 5.00 |
| Total Project Cost** | 98.30 |
Summary Status of World Bank Financing (US$ Millions) as of April 30, 2025
No data available.
| Period | Financier | Transaction Type | Amount (US$) |
|---|---|---|---|
| Mar 15, 2015 | IDA-43610 | Int Charges | 159.26 |
| Mar 17, 2015 | IDA-43610 | Loan Cancel | 70,339,912.00 |
| Sep 15, 2014 | IDA-43610 | Int Charges | 5,213.34 |
| Mar 15, 2019 | IDA-43610 | Int Charges | 0.33 |
| Mar 15, 2019 | IDA-43610 | Int Charges | 0.33 |
| Mar 15, 2019 | IDA-43610 | Int Charges | 1,934.24 |
| Sep 25, 2007 | IDA-43610 | Loan Commitment | 80,000,000.00 |
| Mar 15, 2024 | IDA-43610 | Loan Repay | 9,753.38 |
| Mar 15, 2024 | IDA-43610 | Loan Repay | 313.70 |
| Mar 15, 2024 | IDA-43610 | Int Charges | 0.01 |
| Mar 15, 2024 | IDA-43610 | Int Charges | 0.01 |
| Mar 15, 2024 | IDA-43610 | Int Charges | 1,566.68 |
| Mar 15, 2024 | IDA-43610 | Int Charges | 1,566.68 |
| Mar 15, 2023 | IDA-43610 | Int Charges | 1,641.74 |
| Mar 15, 2023 | IDA-43610 | Int Charges | 1,641.74 |
| Mar 15, 2019 | IDA-43610 | Int Charges | 1,934.24 |
| Sep 18, 2018 | IDA-43610 | Loan Repay | 5,296.97 |
| Sep 18, 2018 | IDA-43610 | Int Charges | 1,966.49 |
| Sep 18, 2018 | IDA-43610 | Int Charges | 1,966.49 |
| Sep 18, 2018 | IDA-43610 | Int Charges | 102.59 |
| Sep 18, 2018 | IDA-43610 | Int Charges | 102.59 |
| Sep 15, 2017 | IDA-43610 | Int Charges | 1,968.65 |
| Mar 15, 2018 | IDA-43610 | Int Charges | 1,953.64 |
| Mar 15, 2018 | IDA-43610 | Int Charges | 1,953.64 |
| Mar 15, 2018 | IDA-43610 | Int Charges | 48.23 |
| Mar 15, 2018 | IDA-43610 | Int Charges | 48.23 |
| Mar 15, 2018 | IDA-43610 | Loan Repay | 5,493.54 |
| Sep 15, 2017 | IDA-43610 | Int Charges | 1,968.65 |
| Sep 15, 2017 | IDA-43610 | Int Charges | 2.35 |
| Sep 15, 2017 | IDA-43610 | Int Charges | 2.35 |
| Mar 15, 2017 | IDA-43610 | Int Charges | 8.80 |
| Mar 15, 2017 | IDA-43610 | Int Charges | 8.80 |
| Mar 15, 2017 | IDA-43610 | Int Charges | 1,913.06 |
| Mar 15, 2017 | IDA-43610 | Int Charges | 1,913.06 |
| Sep 15, 2016 | IDA-43610 | Int Charges | 1,975.81 |
| Sep 15, 2016 | IDA-43610 | Int Charges | 1,975.81 |
| Sep 15, 2016 | IDA-43610 | Int Charges | 14.51 |
| Sep 15, 2016 | IDA-43610 | Int Charges | 14.51 |
| Mar 15, 2016 | IDA-43610 | Int Charges | 1,183.23 |
| Mar 15, 2016 | IDA-43610 | Int Charges | 777.96 |
| Mar 15, 2016 | IDA-43610 | Int Charges | 777.96 |
| Mar 15, 2016 | IDA-43610 | Int Charges | 1,183.23 |
| Sep 15, 2015 | IDA-43610 | Int Charges | 196.86 |
| Sep 15, 2015 | IDA-43610 | Int Charges | 196.86 |
| Sep 15, 2015 | IDA-43610 | Int Charges | 3,883.54 |
| Sep 15, 2015 | IDA-43610 | Int Charges | 3,883.54 |
| Jul 24, 2015 | IDA-43610 | Loan Disb | -764,707.60 |
| Jul 31, 2015 | IDA-43610 | Loan Cancel | 765,680.50 |
| Sep 15, 2014 | IDA-43610 | Int Charges | 56.17 |
| Sep 15, 2014 | IDA-43610 | Int Charges | 56.17 |
| Mar 15, 2015 | IDA-43610 | Int Charges | 159.26 |
| Sep 15, 2014 | IDA-43610 | Int Charges | 5,213.34 |
| Mar 15, 2015 | IDA-43610 | Int Charges | 4,606.24 |
| Mar 15, 2015 | IDA-43610 | Int Charges | 4,606.24 |
| Mar 15, 2014 | IDA-43610 | Int Charges | 71.03 |
| Mar 15, 2014 | IDA-43610 | Int Charges | 71.03 |
| Mar 15, 2014 | IDA-43610 | Int Charges | 5,332.92 |
| Mar 15, 2014 | IDA-43610 | Int Charges | 5,332.92 |
| Sep 15, 2013 | IDA-43610 | Int Charges | 40.92 |
| Sep 15, 2013 | IDA-43610 | Int Charges | 40.92 |
| Sep 15, 2013 | IDA-43610 | Int Charges | 5,133.64 |
| Sep 15, 2013 | IDA-43610 | Int Charges | 5,133.64 |
| Sep 15, 2023 | IDA-43610 | Int Charges | 1,588.93 |
| Sep 15, 2023 | IDA-43610 | Int Charges | 1,588.93 |
| Sep 15, 2023 | IDA-43610 | Loan Repay | 9,818.73 |
| Sep 15, 2023 | IDA-43610 | Loan Repay | 150.98 |
| Mar 15, 2023 | IDA-43610 | Loan Repay | 127.03 |
| Mar 15, 2023 | IDA-43610 | Loan Repay | 9,937.33 |
| Sep 15, 2022 | IDA-43610 | Loan Repay | 9,536.60 |
| Sep 15, 2022 | IDA-43610 | Int Charges | 1,633.66 |
| Sep 15, 2022 | IDA-43610 | Int Charges | 1,633.66 |
| Sep 15, 2022 | IDA-43610 | Loan Repay | 253.10 |
| Mar 15, 2022 | IDA-43610 | Int Charges | 1,779.25 |
| Mar 15, 2022 | IDA-43610 | Int Charges | 1,779.25 |
| Mar 15, 2022 | IDA-43610 | Loan Repay | 10,427.93 |
| Mar 15, 2022 | IDA-43610 | Int Charges | 12.21 |
| Mar 15, 2022 | IDA-43610 | Int Charges | 12.21 |
| Sep 15, 2021 | IDA-43610 | Loan Repay | 10,718.69 |
| Sep 15, 2021 | IDA-43610 | Int Charges | 1,867.28 |
| Sep 15, 2021 | IDA-43610 | Int Charges | 1,867.28 |
| Sep 15, 2021 | IDA-43610 | Loan Repay | 62.07 |
| Mar 15, 2021 | IDA-43610 | Int Charges | 135.73 |
| Mar 15, 2021 | IDA-43610 | Int Charges | 135.73 |
| Mar 15, 2021 | IDA-43610 | Loan Repay | 5,399.75 |
| Mar 15, 2021 | IDA-43610 | Int Charges | 1,903.42 |
| Mar 15, 2021 | IDA-43610 | Int Charges | 1,903.42 |
| Sep 15, 2020 | IDA-43610 | Loan Repay | 16.99 |
| Sep 15, 2020 | IDA-43610 | Loan Repay | 5,338.01 |
| Sep 15, 2020 | IDA-43610 | Int Charges | 1,773.09 |
| Sep 15, 2020 | IDA-43610 | Int Charges | 1,773.09 |
| Sep 15, 2019 | IDA-43610 | Loan Repay | 5,175.38 |
| Sep 15, 2019 | IDA-43610 | Int Charges | 1,888.11 |
| Sep 15, 2019 | IDA-43610 | Int Charges | 1,888.11 |
| Sep 15, 2019 | IDA-43610 | Loan Repay | 15.30 |
| Mar 15, 2020 | IDA-43610 | Int Charges | 1,875.40 |
| Mar 15, 2020 | IDA-43610 | Int Charges | 1,875.40 |
| Mar 15, 2020 | IDA-43610 | Loan Repay | 59.65 |
| Mar 15, 2020 | IDA-43610 | Loan Repay | 5,149.89 |
| Mar 15, 2019 | IDA-43610 | Loan Repay | 3.68 |
| Mar 15, 2019 | IDA-43610 | Loan Repay | 5,259.54 |
Ratings
IMPLEMENTATION RATINGS
| Name | Review | Date |
|---|---|---|
| Progress towards achievement of PDO | Unsatisfactory | 2014-12-15 |
| Procurement | Unsatisfactory | 2014-12-15 |
| Project Management | Unsatisfactory | 2014-12-15 |
| Monitoring and Evaluation | Unsatisfactory | 2014-12-15 |
| Financial Management | Unsatisfactory | 2014-12-15 |
| Overall Implementation Progress (IP) | Unsatisfactory | 2014-12-15 |
| Counterpart Funding | Unsatisfactory | 2014-12-15 |
COMPLETION RATINGS
No data available.
INDEPENDENT EVALUATION RATINGS
No data available.
Results Framework
PROJECT DEVELOPMENT OBJECTIVE INDICATORS
| INDICATOR | BASELINE | CURRENT | TARGET |
|---|
Tax arrear by year end / total tax arrear collected duing the year Value 6.2% (VAT)30.1% (CIT) 10% (VAT) - revised target10% (VAT) - revised tar Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Perception of the integrity of staff as measured by periodic internal and external stakeholder surveys. Value 53.8% 70.0% Date December 31, 2006 October 22, 2012 May 30, 2015 Comment Public perception of the quality of tax administration performance as measured by periodic surveys. Value 61.4% 70.0% Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Tax revenues paid voluntarily/ total tax revenues collected. Value 62.0% 70.0% Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Number of active taxpayers. Value 1,899,599 of which- 270,664 enterprises,- 1,628, 15,000,000(revised target) Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Compliance by major taxes: VAT, CIT, and PIT. Value Not available VAT tax return: 90%; Quarterly CIT Return: 85%; Fi Date December 31, 2007 October 1, 2012 May 30, 2015 Comment
INTERMEDIATE RESULTS INDICATORS
| INDICATOR | BASELINE | CURRENT | TARGET |
|---|
Component 1: Institutional Development.Turnover ratios in key areas such as IT, tax audit and legal. Value <1.0% 1.4% (revised target) Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Component 1: Institutional Development.Perception of managers and staff regarding the level of professional skills in selected functional areas Value 38.5% 70.0% - revised target Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Component 2: Operational DevelopmentPerception of taxpayers regarding the quality of services provided by the tax administration. Value 67.9% 75.0% Date December 31, 2007 October 1, 2012 December 31, 2012 Comment Component 2: Operational DevelopmentPercentage of written queries answered within 30 days Value 49.0% 90.0% - revised target Date December 31, 2007 October 1, 2012 December 31, 2012 Comment Component 2: Operational Development.Percentage of tax audits resulting in additional tax assessments. Value 63.11% 70.0% Date December 31, 2007 October 1, 2012 December 31, 2012 Comment Component 2: Operational Development.Additional tax collected as a result of tax audits/ Additional tax assessed through tax audits. Value 41.0% 70.0% Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Component 2: Operational Development.Average time taken to process a VAT refund request. Value 89.0% (within 15 days) 11.0% (within 60 days) 90.0% (within 15 days) 10.0% (within 60 days) Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Component 2: Operational Development.Percentage of taxpayers filing electronically. Value 0% 30.0% Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Component 2: Operational Development.Average time required to settle administrative disputes. Value 60 days 60 days Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Component 3: IT Development.Common integrated system across all taxes rather than a variety of software used for different taxes. Value Currently not available ITAIS piloted and installed. Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Component 3: IT Development.Best practices model embedded in/ supported by ITAIS. Value Currently not available ITAIS piloted and installed Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Component 3: IT Development.Improved data integrity (provide complete, reliable and & timely data) about taxpayers. Value Currently not available ITAIS piloted and installed Date December 31, 2007 October 1, 2012 December 31, 2012 Comment Component 3: IT Development.Improved computer and networking hardware & systems software. Value Currently not available ITAIS piloted and installed Date December 31, 2007 October 1, 2012 December 31, 2012 Comment Component 3: IT Development.A configurable, maintainable ITAIS that can continue to provide effective support of tax administration in the future. Value Currently not available ITAIS piloted and installed Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Component 4: Project ManagementProject progress and financial reports are submitted in a timely manner. Value Not applicable Maintained Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Component 4: Project ManagementProject audits and procurement and financial supervision reports produced in uniformly good quality. Value Not applicable Maintained Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Component 4: Project ManagementProcurement and FM carried out in a timely manner and in accordance with the World Bank guidelines. Value Currently not available Maintained Date December 31, 2007 October 1, 2012 May 30, 2015 Comment Component 4: Project ManagementChange management strategies developed and on-going participation of staff and managements in change process facilitated. Value Not available Change management strategies implemented. Date December 31, 2007 October 1, 2012 May 30, 2015 Comment