| Financier | Commitments |
|---|---|
| Borrower/Recipient | 26.51 |
| IDA Grant | 50.00 |
Tax Reform Operation
Abstract*
The Program will be financed through a PforR component and IPF component. The following activities will be financed under the IPF: (a) Electronic Digital Signature (EDS) application system based on SIM cards integrated into ITMIS; (b) Electronic registration and accounting system for cash registers; (c) Electronic labeling of goods; (d) Electronic counter; (e) Tax monitoring system for the subjects of taxation; (f) Analytical system based on BigData... Show More
Development Objective
To simplify the tax system, enhance quality of taxpayer services, and improve voluntary compliance.
Key Details
Project Details
P171892
Active
Raul Junquera-Varela , Gregory Kisunko, Hassan Aliev
Republic of Tajikistan
September 10, 2020
(as of board presentation)
May 28, 2021
December 6, 2021
US$ 153.02 million
Tax Committee under the Government of Tajikistan
2021
US$ 50.00 million
N/A
June 5, 2024
December 31, 2026
No
BANK APPROVED
Finances
Financing Plan (US$ Millions)
Total Project Financing (US$ Millions)
| Product Line | IBRD/IDA |
|---|---|
| IBRD Commitment | N/A |
| IDA Commitment | 50.00 |
| IBRD + IDA Commitment | 50.00 |
| Lending Instrument | |
|---|---|
| Grant Amount | N/A |
| Total Project Cost** | 153.02 |
Summary Status of World Bank Financing (US$ Millions) as of March 31, 2025
No data available.
| Period | Financier | Transaction Type | Amount (US$) |
|---|---|---|---|
| Mar 9, 2022 | IDA-D8350 | Loan Disb | 7,241,732.50 |
| Jun 9, 2022 | IDA-D8350 | Loan Disb | 1,879,546.50 |
| Aug 23, 2022 | IDA-D8350 | Loan Disb | 312.72 |
| Aug 19, 2022 | IDA-D8350 | Loan Disb | 1,302.34 |
| Aug 19, 2022 | IDA-D8350 | Loan Disb | 2,972.12 |
| Aug 22, 2022 | IDA-D8350 | Loan Disb | 5,357.71 |
| Aug 18, 2022 | IDA-D8350 | Loan Disb | 3,536.97 |
| Aug 18, 2022 | IDA-D8350 | Loan Disb | 687.76 |
| Aug 18, 2022 | IDA-D8350 | Loan Disb | 857.49 |
| Aug 18, 2022 | IDA-D8350 | Loan Disb | 1,513.86 |
| Aug 18, 2022 | IDA-D8350 | Loan Disb | 1,404.57 |
| Aug 18, 2022 | IDA-D8350 | Loan Disb | 3,785.49 |
| Aug 18, 2022 | IDA-D8350 | Loan Disb | 2,163.70 |
| Aug 18, 2022 | IDA-D8350 | Loan Disb | 3,426.51 |
| Aug 18, 2022 | IDA-D8350 | Loan Disb | 8,221.21 |
| Aug 23, 2022 | IDA-D8350 | Loan Disb | 3,787.28 |
| Aug 23, 2022 | IDA-D8350 | Loan Disb | 7,817.99 |
| Aug 19, 2022 | IDA-D8350 | Loan Disb | 14,119.57 |
| Dec 2, 2022 | IDA-D8350 | Loan Disb | 2,313.52 |
| Dec 1, 2022 | IDA-D8350 | Loan Disb | 4,529.88 |
| Dec 2, 2022 | IDA-D8350 | Loan Disb | 1,581.73 |
| Nov 30, 2022 | IDA-D8350 | Loan Disb | 1,055.76 |
| Nov 30, 2022 | IDA-D8350 | Loan Disb | 5,898.86 |
| Nov 30, 2022 | IDA-D8350 | Loan Disb | 3,555.96 |
| Nov 30, 2022 | IDA-D8350 | Loan Disb | 3,333.47 |
| Dec 2, 2022 | IDA-D8350 | Loan Disb | 3,555.97 |
| May 2, 2023 | IDA-D8350 | Loan Disb | 1,642,477.80 |
| Aug 26, 2022 | IDA-D8350 | Loan Disb | -313.93 |
| Jan 17, 2023 | IDA-D8350 | Loan Disb | 453,597.47 |
| Jan 23, 2023 | IDA-D8350 | Loan Disb | 800,000.00 |
| May 3, 2023 | IDA-D8350 | Loan Disb | 853,149.44 |
| Apr 4, 2023 | IDA-D8350 | Loan Disb | 5,175,855.00 |
| Sep 25, 2023 | IDA-D8350 | Loan Disb | 1,492,264.60 |
| Dec 21, 2023 | IDA-D8350 | Loan Disb | 1,401,786.40 |
| Oct 2, 2023 | IDA-D8350 | Loan Disb | 705,259.56 |
| May 19, 2022 | IDA-D8350 | Loan Disb | 3,508,549.20 |
| May 28, 2021 | IDA-D8350 | Loan Commitment | 50,000,000.00 |
| Jun 3, 2024 | IDA-D8350 | Loan Disb | 204,322.44 |
| Jun 5, 2024 | IDA-D8350 | Loan Disb | 2,197,181.80 |
| Feb 2, 2024 | IDA-D8350 | Loan Disb | 2,325,771.00 |
| Dec 22, 2023 | IDA-D8350 | Loan Disb | 2,341,929.50 |
| Dec 18, 2023 | IDA-D8350 | Loan Disb | 1,126,591.50 |
| Dec 18, 2023 | IDA-D8350 | Loan Disb | 422,991.38 |
Ratings
Results Framework
PROJECT DEVELOPMENT OBJECTIVE INDICATORS
| INDICATOR | BASELINE | CURRENT | TARGET |
|---|
Selected preferential tax and customs incentives eliminated Value A new edition of the Tax Code is developed and ado The new Tax Code of the Republic of Tajikistan (wh Tax incentives eliminated under each of the follow Date March 31, 2021 May 28, 2024 September 30, 2026 Comment VAT Compliance Gap Value 45.90 45.90 33.40 Date October 30, 2020 May 28, 2024 September 30, 2026 Comment (a) Taxpayer satisfaction with the quality of selected available taxpayer electronic services Value 84.19 88.70 89.00 Date March 12, 2021 May 28, 2024 September 30, 2026 Comment (b) Taxpayer satisfaction with the quality of selected available taxpayer electronic services - women Value 85.96 87.90 89.00 Date September 30, 2021 May 28, 2024 September 30, 2026 Comment (c) Taxpayer satisfaction with the quality of selected new taxpayer electronic services Value 0.00 88.10 84.19 Date March 12, 2021 May 28, 2024 September 30, 2026 Comment (d) Taxpayer satisfaction with the quality of selected new taxpayer electronic services - woman Value 0.00 89.90 84.19 Date September 30, 2022 May 28, 2024 September 30, 2026 Comment
INTERMEDIATE RESULTS INDICATORS
| INDICATOR | BASELINE | CURRENT | TARGET |
|---|
2.1 Development and Implementation of a Modern ICT Governance Model Value The ICT department does not have an ICT governance A new ICT governance model has been developed and The ICT department operates based on a modern ICT Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 1.1 Regulatory foundations for improvement of the tax system established Value The new edition of the Tax Code is developed and c The Recipient’s Government shall have issued offic The Recipient has drafted, approved and published Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 3.1 Reduced burden of tax audit Value Audits are not risk-based. Risk-based selection me The criteria for assessing the level of risk prese At least 90% of field audits of large taxpayers (i Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 2.2 Number of services reengineered / automated at Level 3 or 4 according to the United Nations (UN) four-stage maturity model of e-Government within the project Value 0.00 4.00 6.00 Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 1.2 Improved transparency of tax expenditure Value Tax expenditure report is not prepared and publish The tax expenditure report was published and a cos Tax expenditure report is published with the annua Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 3.2 Coverage of corporate taxpayers with annual turnover above 25 million Somoni by Tax Monitoring Program Value Tax monitoring is not conducted.There are 242 co 10% Tax Monitoring Program is fully operational and co Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 2.3 Number of TC offices equipped with the terminals for submission of e-declaration Value 30.00 42.00 70.00 Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 1.3 Rules for tax and financial accounting reporting for CPT and VAT are harmonized Value Rules for establishing a tax base in tax and finan The law on amendments to the Tax Code and relevant New harmonized rules for establishing a tax base i Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 3.3 Percentage of mass desk audits launched out of total number of audits launched during the financial year Value 31.00 43.00 75.00 Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 2.4 Percentage of taxpayers out of all registered taxpayers in the taxpayer group, submitting declaration electronically disaggregated by legal entities and individual entrepreneurs Value 63.85 66.20 78.50 Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 1.4 Percentage of MoF and TC professional staff in tax policy and intelligence functions trained on key tax policy analysis functions, including revenue forecasting, tax policy and data analytics Value 0.00 51.50 95.00 Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 3.4 Percentage of VAT refunds processed using risk-based verification or fast track procedures between October 1, 2023 – September 30, 2026. Value Risk criteria or fast track procedure are not used 55% 95 % of VAT refunds out of all VAT refunds during Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 2.5 Percentage of TC professional staff in taxpayer services and compliance functions, trained in use of e-applications for taxpayer services, reengineered and automated under the Project Value 0.00 70.30 95.00 Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 3.5 Percentage of active taxpayers in the total number of taxpayers registered Value 70.10 79.70 90.00 Date January 31, 2021 May 29, 2024 September 30, 2026 Comment o/w women (percentage of all women in tax policy and intelligence functions) Value 0.00 25.00 50.00 Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 1.5 Improved representation of women in management positions in TC workforce Value Women in managerial positions out of all staff in As of May 29, 2024, women in managerial positions Women in managerial positions out of all staff in Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 3.6 Percentage of TC professional staff in compliance risk management and tax audit functions trained in risk management, risk-based audits, and arrears management Value 10.00 83.00 95.00 Date January 31, 2021 May 29, 2024 September 30, 2026 Comment o/w women (percentage of all women taxpayer services and compliance functions) Value 0.00 97.00 50.00 Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 2.6 Number of hours required for filing tax reporting (DB indicator) Value 224.00 1.00 180.00 Date January 31, 2021 May 29, 2024 September 30, 2026 Comment o/w women (Percentage of all women in compliance risk management and audit functions) Value 0.00 8.10 50.00 Date January 31, 2021 May 29, 2024 September 30, 2026 Comment 2.7 Taxpayer Service Standards have been enhanced and based on taxpayer feedback Value Quality of taxpayer service is regulated by a Unif The new version of the Unified Taxpayer Service St Taxpayer feedback mechanism is established and fun Date January 31, 2021 May 29, 2024 September 30, 2026 Comment