Pakistan Tax Administration Reforms Project

Abstract*

The development objective of the Tax administration Reform Project is to fundamentally reform the Central Board of Revenue (CBR), for a more efficient and effective revenue administration system. The project aims to promote voluntary compliance, increase the overall collection result, and guarantee fairer and more equitable application of tax laws. Additionally, the new human resource policy framework and management system, combined with modernized... Show More

Development Objective

The project development objective is to improve the effectiveness of Pakistan#s revenue administration

Key Details

Project Details

Project ID
P077306
Status
Closed
Team Leader
Daniel Alvarez Estrada
Borrower 2
N/A

Country
Pakistan
Disclosure Date
October 31, 2003
Approval Date
(as of board presentation)
December 7, 2004
Effective Date
April 7, 2005

Total Project Cost 1
US$ 149.00 million
Implementing Agency
N/A
Region
South Asia
Fiscal Year 3
2005

Commitment Amount
US$ 73.90 million
Environmental Category
B
Last Update Date
January 15, 2013
Closing Date
December 31, 2011

Last Stage Reached
BANK APPROVED

Notes
1. Total project cost includes funding from World Bank and non-bank sources in US$ millions. Active and Closed projects show current commitments. Proposed (pipeline) and dropped projects show the forecast amount. The commitment amount for projects in the pipeline is indicative and may be modified during the project preparation.
2. Borrower refers to the Borrower of a Loan or Recipient of a Grant.
3. ”Fiscal Year” is the fiscal year in which the project was approved (or dropped if the status is dropped). The World Bank's fiscal year is from July 1 - June 30. For example, a fiscal year of 1996 corresponds to July 1, 1995 - June 30, 1996.

Sectors

Themes

FY17 - Economic Policy

FY17 - Fiscal Policy20%
- FY17 - Tax policy20%
FY17 - Trade40%
- FY17 - Trade Facilitation40%

FY17 - Public Sector Management

FY17 - Public Administration20%
- FY17 - Administrative and Civil Service Reform20%
FY17 - Public Finance Management20%
- FY17 - Domestic Revenue Administration20%

Project Map

Interactive Map

Finances

Financing Plan (US$ Millions)

Financier	Commitments
IDA Credit	50.78
Borrower/Recipient	23.10
UK: British Department for International Development (DFID)	23.00
International Bank for Reconstruction and Development	0.12

Total Project Financing (US$ Millions)

Product Line	IBRD/IDA
IBRD Commitment	0.12
IDA Commitment	50.78
IBRD + IDA Commitment	50.90

Lending Instrument
Grant Amount	23.00
Total Project Cost**	149.00

Summary Status of World Bank Financing (US$ Millions) as of March 31, 2025

No data available.

Detailed Financial Activity as of March 31, 2025

Download:

Period	Financier	Transaction Type	Amount (US$)
Sep 15, 2021	IDA-40070	Loan Repay	544,410.80
Sep 15, 2021	IDA-40070	Int Charges	137,574.98
Sep 15, 2021	IDA-40070	Int Charges	137,574.98
Dec 7, 2004	IDA-40070	Loan Commitment	78,500,000.00
Dec 7, 2004	IBRD-72640	Loan Commitment	24,400,000.00
Mar 15, 2024	IBRD-72640	Int Charges	307.70
Mar 15, 2024	IBRD-72640	Loan Repay	5,087.40
Mar 15, 2024	IDA-40070	Loan Repay	17,074.21
Mar 15, 2024	IDA-40070	Loan Repay	496,788.00
Mar 15, 2014	IDA-40070	Int Charges	2,381.67
Mar 15, 2014	IDA-40070	Int Charges	2,381.67
Mar 15, 2014	IDA-40070	Int Charges	177,606.77
Mar 15, 2014	IDA-40070	Int Charges	177,606.77
Mar 15, 2014	IBRD-72640	Int Charges	354.23
Mar 15, 2014	IBRD-72640	Loan Repay	5,087.40
Sep 15, 2013	IDA-40070	Int Charges	3,909.01
Sep 15, 2013	IDA-40070	Int Charges	3,909.01
Sep 15, 2013	IDA-40070	Int Charges	169,612.10
Sep 15, 2013	IDA-40070	Int Charges	169,612.10
Sep 15, 2013	IBRD-72640	Int Charges	412.30
Sep 15, 2013	IBRD-72640	Loan Repay	5,087.40
Mar 15, 2015	IBRD-72640	Int Charges	296.43
Mar 15, 2015	IDA-40070	Loan Repay	523,727.53
Mar 15, 2015	IDA-40070	Int Charges	158,709.56
Mar 15, 2015	IDA-40070	Int Charges	158,709.56
Mar 15, 2015	IDA-40070	Loan Repay	5,304.37
Mar 15, 2015	IBRD-72640	Loan Repay	5,087.40
Sep 15, 2014	IBRD-72640	Int Charges	316.42
Sep 15, 2014	IBRD-72640	Loan Repay	5,087.40
Sep 15, 2014	IDA-40070	Int Charges	1,870.60
Sep 15, 2014	IDA-40070	Int Charges	1,870.60
Sep 15, 2014	IDA-40070	Int Charges	173,624.16
Sep 15, 2014	IDA-40070	Int Charges	173,624.16
Sep 15, 2016	IDA-40070	Int Charges	152,832.52
Sep 15, 2016	IDA-40070	Int Charges	152,832.52
Sep 15, 2016	IBRD-72640	Int Charges	512.18
Sep 15, 2016	IBRD-72640	Loan Repay	5,087.40
Sep 15, 2016	IDA-40070	Int Charges	5,153.22
Sep 15, 2016	IDA-40070	Int Charges	5,153.22
Sep 15, 2016	IDA-40070	Loan Repay	540,377.30
Sep 15, 2017	IDA-40070	Int Charges	138,047.28
Sep 15, 2017	IDA-40070	Int Charges	138,047.28
Sep 15, 2017	IDA-40070	Loan Repay	821.98
Sep 15, 2017	IBRD-72640	Int Charges	654.40
Sep 15, 2017	IBRD-72640	Loan Repay	5,087.40
Mar 15, 2017	IBRD-72640	Int Charges	613.16
Mar 15, 2017	IBRD-72640	Loan Repay	5,087.40
Mar 15, 2017	IDA-40070	Int Charges	3,085.48
Mar 15, 2017	IDA-40070	Int Charges	3,085.48
Mar 15, 2017	IDA-40070	Loan Repay	520,808.40
Mar 15, 2017	IDA-40070	Int Charges	148,430.38
Mar 15, 2017	IDA-40070	Int Charges	148,430.38
Mar 15, 2024	IDA-40070	Int Charges	119,472.96
Mar 15, 2024	IDA-40070	Int Charges	119,472.96
Sep 15, 2023	IDA-40070	Int Charges	120,225.72
Sep 15, 2023	IDA-40070	Int Charges	120,225.72
Sep 15, 2023	IDA-40070	Loan Repay	8,216.09
Sep 15, 2023	IDA-40070	Loan Repay	500,675.78
Mar 15, 2023	IBRD-72640	Loan Repay	5,087.40
Mar 15, 2023	IBRD-72640	Int Charges	416.45
Mar 15, 2023	IDA-40070	Loan Repay	6,911.43
Mar 15, 2023	IDA-40070	Loan Repay	506,811.88
Mar 15, 2023	IDA-40070	Int Charges	123,293.59
Mar 15, 2023	IDA-40070	Int Charges	123,293.59
Sep 15, 2023	IBRD-72640	Int Charges	410.80
Sep 15, 2023	IBRD-72640	Loan Repay	5,087.40
Sep 15, 2019	IDA-40070	Loan Repay	1,451.41
Sep 15, 2019	IBRD-72640	Int Charges	836.56
Sep 15, 2019	IBRD-72640	Loan Repay	5,087.40
Mar 15, 2019	IDA-40070	Int Charges	351.39
Mar 15, 2019	IDA-40070	Int Charges	351.39
Mar 15, 2019	IDA-40070	Loan Repay	537,309.44
Mar 15, 2019	IDA-40070	Int Charges	145,073.58
Mar 15, 2019	IDA-40070	Int Charges	145,073.58
Mar 15, 2019	IBRD-72640	Loan Repay	5,087.40
Mar 15, 2019	IBRD-72640	Int Charges	864.17
Sep 15, 2018	IDA-40070	Int Charges	9,905.54
Sep 15, 2018	IDA-40070	Int Charges	9,905.54
Sep 15, 2018	IDA-40070	Loan Repay	541,299.60
Sep 15, 2018	IDA-40070	Int Charges	147,826.75
Sep 15, 2018	IDA-40070	Int Charges	147,826.75
Sep 15, 2018	IBRD-72640	Int Charges	860.70
Sep 15, 2018	IBRD-72640	Loan Repay	5,087.40
Sep 15, 2020	IBRD-72640	Int Charges	231.18
Sep 15, 2020	IBRD-72640	Loan Repay	5,087.40
Sep 15, 2020	IDA-40070	Loan Repay	545,071.25
Sep 15, 2020	IDA-40070	Int Charges	128,697.42
Sep 15, 2020	IDA-40070	Int Charges	128,697.42
Sep 15, 2020	IDA-40070	Loan Repay	1,607.74
Mar 15, 2021	IBRD-72640	Int Charges	108.20
Mar 15, 2021	IBRD-72640	Loan Repay	5,087.40
Mar 15, 2021	IDA-40070	Int Charges	12,862.39
Mar 15, 2021	IDA-40070	Int Charges	12,862.39
Mar 15, 2021	IDA-40070	Loan Repay	551,248.06
Mar 15, 2021	IDA-40070	Int Charges	140,568.27
Mar 15, 2021	IDA-40070	Int Charges	140,568.27
Sep 15, 2019	IDA-40070	Loan Repay	528,452.60
Sep 15, 2019	IDA-40070	Int Charges	141,086.95
Sep 15, 2019	IDA-40070	Int Charges	141,086.95
Mar 15, 2020	IDA-40070	Loan Repay	526,176.06
Mar 15, 2020	IDA-40070	Int Charges	139,605.27
Mar 15, 2020	IDA-40070	Int Charges	139,605.27
Mar 15, 2020	IDA-40070	Loan Repay	5,653.60
Mar 15, 2020	IBRD-72640	Int Charges	590.41
Mar 15, 2020	IBRD-72640	Loan Repay	5,087.40
Sep 15, 2022	IBRD-72640	Loan Repay	5,087.40
Sep 15, 2022	IBRD-72640	Int Charges	178.72
Sep 15, 2022	IDA-40070	Loan Repay	485,936.06
Sep 15, 2022	IDA-40070	Int Charges	121,802.76
Sep 15, 2022	IDA-40070	Int Charges	121,802.76
Sep 15, 2022	IDA-40070	Loan Repay	13,767.56
Mar 15, 2022	IDA-40070	Int Charges	131,739.60
Mar 15, 2022	IDA-40070	Int Charges	131,739.60
Mar 15, 2022	IBRD-72640	Loan Repay	5,087.40
Mar 15, 2022	IBRD-72640	Int Charges	61.18
Mar 15, 2022	IDA-40070	Int Charges	663.21
Mar 15, 2022	IDA-40070	Int Charges	663.21
Mar 15, 2022	IDA-40070	Loan Repay	532,281.20
Sep 15, 2021	IBRD-72640	Int Charges	79.86
Sep 15, 2021	IBRD-72640	Loan Repay	5,087.40
Sep 15, 2021	IDA-40070	Loan Repay	5,880.23
Mar 15, 2016	IBRD-72640	Int Charges	365.36
Mar 15, 2016	IBRD-72640	Loan Repay	5,087.40
Mar 15, 2016	IDA-40070	Int Charges	6,366.27
Mar 15, 2016	IDA-40070	Int Charges	6,366.27
Mar 15, 2016	IDA-40070	Loan Repay	537,841.94
Mar 15, 2016	IDA-40070	Int Charges	152,189.72
Mar 15, 2016	IDA-40070	Int Charges	152,189.72
Sep 15, 2015	IBRD-72640	Int Charges	320.80
Sep 15, 2015	IDA-40070	Int Charges	154,808.89
Sep 15, 2015	IDA-40070	Int Charges	154,808.89
Sep 15, 2015	IBRD-72640	Loan Repay	5,087.40
Sep 15, 2015	IDA-40070	Loan Repay	28,409.44
Sep 15, 2015	IDA-40070	Loan Repay	515,900.16
Mar 15, 2018	IBRD-72640	Int Charges	611.48
Mar 15, 2018	IBRD-72640	Loan Repay	5,087.40
Mar 15, 2018	IDA-40070	Int Charges	16,825.68
Mar 15, 2018	IDA-40070	Int Charges	16,825.68
Mar 15, 2018	IDA-40070	Loan Repay	560,822.20
Mar 15, 2018	IDA-40070	Int Charges	145,365.38
Mar 15, 2018	IDA-40070	Int Charges	145,365.38
Sep 15, 2017	IDA-40070	Loan Repay	548,623.94

Footnotes

Ratings

IMPLEMENTATION RATINGS

Name	Review	Date
Progress towards achievement of PDO	Moderately Unsatisfactory	2011-12-27
Project Management	Satisfactory	2011-12-27
Monitoring and Evaluation	Moderately Unsatisfactory	2011-12-27
Procurement	Satisfactory	2011-12-27
Financial Management	Satisfactory	2011-12-27
Overall Safeguards Rating	Satisfactory	2011-12-27
Overall Safeguards Rating	Satisfactory	2011-12-27
Counterpart Funding	Satisfactory	2011-12-27
Overall Implementation Progress (IP)	Moderately Satisfactory	2011-12-27

COMPLETION RATINGS

INDICATOR	IMPLEMENTATION COMPLETION & RESULTS REPORT: 06-26-2012
Outcomes	Moderately Unsatisfactory
Risk to Development Outcome	High
Bank Performance	Moderately Unsatisfactory
Borrower Performance	Unsatisfactory
Government Performance	Unsatisfactory
Implementing Agency	Moderately Unsatisfactory

INDEPENDENT EVALUATION RATINGS

INDICATOR	ICR REVIEW: 11-15-2012	PROJECT PERFORMANCE ASSESSMENT REPORT:
Outcome Rating	Moderately Unsatisfactory	N/a
Risk To Development Outcome	High	N/a
Bank Performance	Moderately Unsatisfactory	N/a
Borrower Performance	Moderately Unsatisfactory	N/a
Government Performance	Moderately Unsatisfactory	N/a
Implementing Agency	Moderately Unsatisfactory	N/a
Icr Quality	Satisfactory	N/a
M&e Quality	Modest	N/a

Results Framework

PROJECT DEVELOPMENT OBJECTIVE INDICATORS

INDICATOR		BASELINE	CURRENT	TARGET

1) FBR Collection (Target) Value 1380.00 1550.00 1667.00
Date June 30, 2010 March 31, 2011 December 31, 2011
Comment Underlining Assumption: Economic growth = 4.5% annual, and R-GST fully implemented.
2) FBR Collection (percent of GDP) Value 9.40 8.60 9.80
Date June 30, 2010 June 30, 2011 December 31, 2011
Comment Same assumptions as 1)
3) Stop-filers Companies Value 54.00 10.11 50.00
Date June 30, 2010 June 30, 2011 December 31, 2011
Comment Sales Tax Sales Tax Sales Tax
4) Stop-filers Individuals Value 40.00 0.00 39.00
Date June 30, 2010 July 20, 2011 December 31, 2011
Comment Stop filers (IT-Small taxpayers): 207,622
5) Tax paid after audit Value 7560.00 0.00 7700.00
Date June 30, 2010 December 31, 2011
Comment

INTERMEDIATE RESULTS INDICATORS

INDICATOR		BASELINE	CURRENT	TARGET

D) Tax returns filed electronically Value 80217.00 94714.00 90000.00
Date June 30, 2009 June 30, 2011 December 31, 2011
Comment No. of tax returns.
G) Registered active taxpayers Value 2.37 3.77 0.00
Date June 30, 2009 June 30, 2011 December 31, 2011
Comment Million Million
F) Reduction of tax arrears (stock) Value 46937.00 36657.00 35000.00
Date June 30, 2010 June 30, 2011 December 31, 2011
Comment
A) Cost of collection Value 1.00 0.00 1.00
Date June 30, 2010 July 20, 2011 December 31, 2011
Comment Not yet available Target: Maintain below 1 percent
B) No.of mid-level staff trained Value 0.00 0.00 5000.00
Date July 20, 2011 December 31, 2011
Comment Target not likely to be achieved.
C) User ratings for Taxpayer Facilitation Centers Value
Date July 20, 2011
Comment Survey planned during CY 2011. Procurement process under way.
I ) Average number of days to complete administrative appeals Value 0.00 0.00 0.00
Date
Comment
J) Use of IT systems by field offices Value
Date April 30, 2011
Comment The release of the core IT system- ITMS is being delivered to the field.

1) FBR Collection (Target)	Value	1380.00	1550.00	1667.00
	Date	June 30, 2010	March 31, 2011	December 31, 2011
	Comment			Underlining Assumption: Economic growth = 4.5% annual, and R-GST fully implemented.

2) FBR Collection (percent of GDP)	Value	9.40	8.60	9.80
	Date	June 30, 2010	June 30, 2011	December 31, 2011
	Comment			Same assumptions as 1)

3) Stop-filers Companies	Value	54.00	10.11	50.00
	Date	June 30, 2010	June 30, 2011	December 31, 2011
	Comment	Sales Tax	Sales Tax	Sales Tax

4) Stop-filers Individuals	Value	40.00	0.00	39.00
	Date	June 30, 2010	July 20, 2011	December 31, 2011
	Comment		Stop filers (IT-Small taxpayers): 207,622

5) Tax paid after audit	Value	7560.00	0.00	7700.00
	Date	June 30, 2010		December 31, 2011
	Comment

D) Tax returns filed electronically	Value	80217.00	94714.00	90000.00
	Date	June 30, 2009	June 30, 2011	December 31, 2011
	Comment	No. of tax returns.

G) Registered active taxpayers	Value	2.37	3.77	0.00
	Date	June 30, 2009	June 30, 2011	December 31, 2011
	Comment	Million	Million

F) Reduction of tax arrears (stock)	Value	46937.00	36657.00	35000.00
	Date	June 30, 2010	June 30, 2011	December 31, 2011
	Comment

A) Cost of collection	Value	1.00	0.00	1.00
	Date	June 30, 2010	July 20, 2011	December 31, 2011
	Comment		Not yet available	Target: Maintain below 1 percent

B) No.of mid-level staff trained	Value	0.00	0.00	5000.00
	Date		July 20, 2011	December 31, 2011
	Comment		Target not likely to be achieved.

C) User ratings for Taxpayer Facilitation Centers	Value
	Date	July 20, 2011
	Comment	Survey planned during CY 2011. Procurement process under way.

I ) Average number of days to complete administrative appeals	Value	0.00	0.00	0.00
	Date
	Comment

J) Use of IT systems by field offices	Value
	Date	April 30, 2011
	Comment	The release of the core IT system- ITMS is being delivered to the field.