gra strategic plan vers 2.0 06.12.11.pdf
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GRA STRATEGIC PLAN ( 2012-2014)
2012-2014
GHANA REVENUE AUTHORITY
THREE-YEAR STRATEGIC PLAN
MODERNIZATION PROGRAMME OFFICE 11/23/2011
Integrity and Good Governance
Maximum Voluntary Tax Compliance
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TABLE OF CONTENTS Page Table of Content……………………………………………………………... ii ABBREVIATIONS………………………………………………………….. iii
Forward By the Board Chairman…………………………………………………………...iv Introduction by the Commissioner-General……………………………………………vi
Functions and Responsibilities……………………………………………………………..1 Vision………………………………………………………………………………..........2
Mission…………………………………………………………………………………….2
Corporate Structure…………………………………………………………………………….4 Core Values………………………………………………………………………………………..5 Corporate Goals………………………………………………………………………………….6 Goals, Strategies and Performance Indicators……………………………………….7 Goals, Strategies and Target Dates……………………………………………………….16
Conclusion…………………………………………………………………………………………29
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Abbreviations/Acronyms AU African Union CEPS Customs, Excise and Preventive Service DC Deputy Commissioner DTRD Domestic Tax Revenue Division GCMS Ghana Customs Management System GDP Gross Domestic Product GRA Ghana Revenue Authority HR Human Resources IRS Internal Revenue Service ISO International Standards Organization IT Information Technology KPI Key Performance Indicators LTO Large Taxpayer Office MOU Memorandum of Understanding MTO Medium Taxpayer Office NRC National Redemption Council PNDC Provisional National Defence Council SOP Standard Operating Manual STO Small taxpayer office TIN Tax Identification Number TRIPS Total Revenue Integrated Processing System WCO World Customs Organization
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FOREWORD - By the Board Chairman
The development of a vibrant and purposeful tax system is vital for the development of any country. As Ghana strives to improve its middle income status, it is imperative to develop an integrated and modernized tax system that will help actualize this important national vision. The need to improve and modernize our revenue collection system is even more urgent than ever following the recent influx of investment and expertise and the expected direct and indirect revenues to be generated. The Ghana Revenue Authority (GRA) has reached a very critical stage in its effort to transform and modernize its operational processes. The time, resources, commitment and sacrifices needed to achieve this goal are enormous but scarce. We certainly need to plan carefully, strategize together and judiciously use all available resources at our disposal to achieve the desirable outcomes. Our three-year strategic plan provides a unique opportunity for the Authority to re-define itself, improve its image and build a new and enduring relationship with our clients. The success of the plan can make a huge impact on Ghana’s economy and the living standards of its people. We are aware of the various concerns of our customers. The strategic plan is customer- focused and it is to ensure that our services are directed to the ultimate benefit of our clients. It is also aimed at reducing the cost of doing business in the country. As the chairman of the Ghana Revenue Authority board, I feel greatly honoured and highly privileged to introduce the first GRA Strategic spanning 2011-2014. We will build on the achievements that we have made so far and redouble our efforts to rigorously pursue all on-going modernization and integration projects. Areas such as automation, integrity and good governance, taxpayer services, sound and transparent financial management will be our focus. Staff development and skills upgrading will be given high priority. Staff would be given the right skills and orientation to enable them measure up to the expectations of the new tax environment we want to create. With this strategic plan, training can no more be treated as a residual activity. In fact, human resource development should be seen as the driving force of the success of this plan. On behalf of the GRA Board I congratulate the Management and Staff of the Authority for such a bold and courageous decision to chart a new course for the Authority. I can assure you of the total commitment of the Board to ensure that the requisite resources are made available for the achievement of the targeted deliverables within the set timelines. This is a challenge but we cannot afford to fail or disappoint the country.
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With this strategic plan, GRA is at the brink of making history and I have no doubt we can do it. E. E. Kwesie Board Chairman
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INTRODUCTION – By the Commissioner-General The Ghana Revenue Authority embarked on this project mindful of the importance of planning before any effective implementation can be done. Today, we are introducing a plan that will define our future direction. Our strategic plan is the outcome of our collective desire to build and sustain a formidable tax administration that can meet the complexity of today’s business environment. In formulating this strategic plan, we took into consideration the expectations, hopes and aspirations of our stakeholders. We have set out our vision, mission, core values, goals and the strategies with which to actualize our corporate goals and objectives. Timelines and the key performance indicators (KPIs) by which we can be judged in the performance of the all activities have also been included. These goals have been carefully thought out to reflect our collective desire to build a world class revenue authority. The formulation of a strategic plan is the first step. What defines the success of a plan is implementation. Since implementation is the final arbiter of planning we need to mobilize all available resources – material, human and financial - to achieve the targets we have set for ourselves. This is where we have challenges: resource challenges, timeline challenges, and commitment challenges. It is our hope that these resources will be forthcoming. What we need at this point is to think strategically, act tactically and leverage our resources and channel them into priority areas. The enthusiasm, passion and dedication with which we prepared this plan should be reflected in its implementation. But we cannot do this if there is no collective sense of purpose: all hands must be on deck. Our plan is developed on six strategic pillars, namely:
Optimal Revenue Collection; Maximum Voluntary Tax Compliance; Fair and Transparent Tax Environment; Strong, Professional and Credible Organization; Compliance with Statutory Non-Revenue Obligations; and Integrity and Good Governance.
What GRA seeks to do is to develop a new attitude in our operations and translate this new attitude into modern practices and procedures of tax collection and administration. Our aim is to provide professional service to our clients and measure up to their satisfaction and our corporate vision: “To be a world class revenue administration recognized for professionalism, integrity and excellence”. We will continuously measure our performance against the Key Performance Indicators (KPIs) defined in the plan. A strong monitoring and evaluation system will be used to
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keep us on track and continuously review the plan to reflect the changes in our operational environment. George Blankson Commissioner-General
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FUNCTIONS AND RESPONSIBILITIES The Ghana Revenue Authority (GRA) was established by Act of Parliament (no. 791 of 2009) to upgrade and modernize tax and customs administration. Under this Act, the GRA replaces the Internal Revenue Service, the Customs, Excise and Preventive Service and the Value Added Tax Service with a single organization. The GRA is responsible for the assessment, collection and remittance to the Government of public revenues due under the Acts it administers, which are: Internal Revenue Act (no. 592 of 2000) Taxpayers Identification Numbering System Act (no. 632 of 2002) Stamp Duty Act (no. 689 of 2005) Internal Revenue (Registration of Businesses) Act (no. 684 of 2005) Petroleum Income Tax Act (PNDCL 188 of 1987) Casino Revenue Tax Act (NRCD 200 of 1973) Airport Tax Act (no. 209 of 1963 National Fiscal Stabilisation Levy Act (no.785 of 2009) Gambling Machines Act (NRCD 174 of 1973) Customs, Excise and Preventive Service (Management) Act (PNDCL 330 of 1993) Value Added Tax Act (no. 546 of 1998) Communication Service Tax Act (no. 754 of 2008) Ghana Education Trust Fund Act (no. 581 of 2000).
The GRA is charged with administering these Laws in a professional and even-handed manner, so as to prevent tax fraud and fiscal evasion, and in so doing create a revenue environment that supports fair competition between businesses, and treats all individuals as equals. It is also recognized that revenue collection is undertaken within the context of an inter-connected economy. As a consequence, the GRA seeks to perform its functions in such a way as to contribute to broad policy goals such as investment promotion and employment creation. It is for this reason that the Authority strives to make it as easy as possible for Taxpayers to comply with their legal tax obligations – and this is why we aim to develop our systems and procedures to improve Taxpayer services and reduce the burden of compliance.
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These principles are reflected in the GRA’s Vision and Mission Statements, which are: Vision To be a world class revenue administration recognized for professionalism,
integrity and excellence Mission
To mobilize revenue for national development in a transparent, fair, effective and efficient manner.
We will achieve this through: Professional and friendly client services Promotion of voluntary compliance Application of modern technology Effective Border protection Well trained, disciplined and highly motivated staff .
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CORPORATE STRUCTURE The organisation structure of the GRA is shown in the organization chart below. Policy direction and governance are provided by the Board of Directors. The Commissioner General is the Chief Executive Officer, and is responsible for the strategic direction and day to day management of the Authority’s affairs. The Commissioner General is supported by three Commissioners responsible for Domestic Revenue, Customs and Support Services; and by five Deputy Commissioners at the Headquarters, responsible for corporate-wide functions.
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FIGURE 1: GRA ORGANIZATIONAL STRUCTURE
Board of Directors
Commissioner General
DC Internal Audit
DC Internal Affairs
DC Board Secretariat & Legal Affairs
DC Communications & Public Affairs
DC Modernisation Programme Office
Commissioner Domestic Tax Revenue
Commissioner Customs
Commissioner Support Services
DC – Large Taxpayer Office
DC – Medium Taxpayer Office
DC – Small Taxpayers & Field Operations
DC – Policy & Programmes
DC - Operations DC - Preventive
DC – Policy & Programmes
DC - Administration DC - Finance
DC – Research, Monitoring & Planning
DC – Human Resources
DC – Training & Development
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CORE VALUES In order to provide a framework for good governance and service excellence, GRA has adopted the following Core Values: Integrity and fairness in our service delivery Team work, innovation and professionalism are our hallmarks.
The essence of these Core Values is explained below.
Integrity We will be honest and transparent with our Stakeholders and ourselves. We will ensure that all decisions are taken in good faith and are in the best interest of the Authority and its Stakeholders. We will ensure full disclosure of information as provided for in Law, and by best practice in governance; and we will always be prepared to explain the reasons for decisions and actions taken.
Fairness We will administer the law in an even-handed manner, and treat all Taxpayers equally in our interactions with them. We will create a level playing field for commercial competition, and strive to balance the interests of all stakeholders.
Service Delivery
We will recognize at all times that the Taxpayer is our customer, and that our first duty is to assist him to comply with his statutory tax obligations. We will focus on being responsive to Taxpayers’ needs, and to reducing the burden of compliance.
Teamwork We will train and empower our Staff to provide service excellence. We will delegate authority to enhance Staff fulfillment and improve efficiency. The development of our organization will be based on mutual respect, and we will share our ideas and experience for the benefit of the Authority and its Stakeholders.
Innovation We will constantly review the way we go about our business. We will invest in modern information and communications technology to improve the range, quality and timeliness of our services. We will benchmark ourselves against international best practices, and be responsive to requests and suggestions from our Stakeholders.
Professionalism We will ensure that proper professional standards of behaviour, as defined in our Code of Conduct, are observed. We will treat our Taxpayers and other Stakeholders with courtesy, efficiency and openness. We will Walk the Talk of the Authority’s Core Values at all times.
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CORPORATE GOALS The six Corporate Goals listed below have been identified as critical to the GRA’s first five years of operation: Optimal Revenue Collection
The optimization of revenue collection is the reason for the GRA’s establishment. The revenue collected will be used to fund the Government’s delivery of public goods and services, and development programmes. It is therefore an over-arching goal of the GRA to control revenue leakage, raise collection levels, and increase the tax:GDP ratio in line with appropriate international standards.
Maximum Voluntary Tax Compliance
Voluntary compliance is globally recognized as a critical component of a successful revenue regime. It reduces collection costs, and frees resources to undertake reinforcing activities such as taxpayer education.
Fair and Transparent Tax Environment
Sustainable Voluntary Compliance must be supported by Taxpayer confidence in the fairness and equitability of the tax administration system. The GRA will therefore provide a tax environment in which all Taxpayers are treated as equals, and no business is disadvantaged by being tax-compliant.
Strong, Professional and Credible Organisation
The GRA must provide a consistent standard of professional services to all its Stakeholders. In order to achieve this, the Authority will put in place programmes to attract, develop and retain adequately qualified and capable Staff; make increasing and productive use of modern technology; and develop a brand and culture that provide a strong foundation for Stakeholder confidence.
Compliance with Statutory Non-Revenue Obligations
Although the primary goal of the GRA is to collect tax revenue, the Authority also has statutory responsibility for providing a number of non-revenue based functions and services. These include the control of points of entry and exit to the country; the control of prohibited and restricted goods; and the verification and quality assurance of certain categories of goods entering and leaving the country.
Integrity and Good Governance
As the body responsible for the assessment and collection of public revenues, the GRA must be regarded by Taxpayers and other Stakeholders as fundamentally trustworthy. The Authority will therefore seek to demonstrate the highest standards of integrity, and conspicuous adherence to established best practices in governance, in all its operations.
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GOALS, STRATEGIES AND PERFORMANCE INDICATORS GOAL 1: OPTIMAL REVENUE COLLECTION
STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Revenue increased by110.4% between 2011 and 2014 30% growth in Registered taxpayers by 2014 Reduced time for business processes to conform to Taxpayers’ Charter.
Widen the tax net
Sanitise and update the Taxpayer Register
Identify and register all eligible taxpayers
Design appropriate tax schemes for the informal sector
Modernize Customs operations
Automate existing peripheral manual systems to GCMS
Restructure the post clearance control programme
Track the movement of transit and warehoused goods
Strengthen the control systems for warehoused goods
Strengthen the control of temporary imported goods
Improve the control of Free zone operations
Extend GCMS coverage to all major Customs control points
Improve inspection and declaration verification systems and procedures
Integrate and modernize domestic taxes
Develop and implement integration plan for DTRD
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Re-demarcate and integrate tax zones
Debt stock reduced by 20%. annually till 2014 Decrease cost of collection by 10% between 2012 and 2014
Segment taxpayers and administer taxes by appropriate categories
Develop integrated procedure manuals
Re-engineer business processes, systems and procedures
GOAL 2: MAXIMUM VOLUNTARY TAX COMPLIANCE
STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Reduce obstacles to compliance
Review, simplify and harmonise existing tax laws
On-time filing and payment increased by 20% per annum Decrease pending enforcement actions annually by 20% 30% growth in Registered taxpayers by 2014
Review and simplify existing tax forms
Develop network of Customer Service Centres
Strengthen information flow among divisions
Provide incentives for compliant taxpayers & sanction non-compliant taxpayers
Liaise with Education authorities to include taxation in curricula
Develop and implement service delivery programmes
Develop and implement integrated and enhanced Taxpayer Education Programmes
Develop GRA Website Introduce a Customer Increase staff understanding of
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STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Care programme diverse customer needs
Reduction in Taxpayer service delivery times to conform with Taxpayers’ Charter.
Conduct regular Taxpayer Perception Surveys and communicate results and planned actions
GOAL 3: FAIR AND TRANSPARENT TAX REVENUE ENVIRONMENT
STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Enhance preventive operations
Improve cooperation with national and international enforcement agencies
Debt stock reduced by 20%. annually till 2014 Reduce customs processing time and costs by 10% annually.
Develop framework for sharing information & intelligence with national & international enforcement agencies
Improve Debt Management and Enforcement
Develop policy on classification and profiling of debtors
Develop and implement criteria for assessment of penalties
Develop tax payer debt early warning system
Improve Investigation and Intelligence capacity
Review, improve and implement Informants’ Reward Scheme
Develop and implement an intelligence-gathering system
Institute risk management schemes
Develop risk-based compliance and audit selection models
Design and circulate risk management audit trail reports
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STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Regularly update selection criteria
to improve utilization of the GCMS risk management system
Increase intelligence gathering capacity in addition to informants scheme
Improve collaboration with government agencies and other stakeholders
Establish Joint standing Committees with relevant bodies
Undertake joint operations with relevant bodies
GOAL 4: STRONG, PROFESSIONAL AND CREDIBLE ORGANISATION
STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Develop a function based organisational structure with strong headquarters administration
Implement and populate the approved organization structure
Increase job satisfaction by 10% annually.
Optimise staff deployment Implement Employer of Choice programme
Develop and implement a comprehensive development programme for staff
Develop and implement a well structured progression system
Develop and implement effective performance management system(s)
Develop Conditions of Service
Foster healthy Employee Relations
Develop and implement a Work-Life Balance programme
Design attractive remuneration
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STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS scheme
Increase customer satisfaction by 20% annually
Integrate and modernize Support Services
Prepare and implement a business driven IT strategy
Prepare and implement a business driven HR strategy
Prepare and implement a business driven Research strategy
Prepare and implement a business driven Finance strategy
Review and develop enhanced Administrative policies, systems and procedures
Develop Assets Management System
Provide modern GRA HQ building and other offices
Provide appropriate training and skills development programmes
Establish GRA Training Academy
Enhance staff capacity in all fields Develop strategic partnerships for
capacity building Develop and promote GRA brand
Develop corporate visual identity standards
Develop and promote a Implement management systems
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STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS strong and positive corporate culture
to incentivize and reward excellence
Develop and implement a Business Continuity strategy
Develop comprehensive Disaster Recovery Plan
Develop Training and Development Strategy
Develop succession policy and plan
Design training and development evaluation strategy
Implement comprehensive records management system
Enhance community relations and stakeholder collaboration
Develop corporate social responsibility programme Establish stake holder fora
GOAL 5: COMPLIANCE WITH STATUTORY NON-REVENUE OBLIGATIONS
STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Facilitate trade and investment
Reduce clearance and turnaround times at entry and exit points
30% increase in market checks conducted for restricted and prohibited goods by 2014 Increase in intelligence gathering capacity
Improve Business Processes at the Entry Points and reduce turnaround times in all GRA offices.
Ensure compliance with international treaties and agreements to which Ghana is signatory
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STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Promote joint border operations
with Security Agencies and International Organisations
Taxpayer awareness increased by 30% by 2014. Restricted and prohibited goods entering the country reduced by 10% annually Reduce clearance and turnaround time at ports to two (2) days at seaport and two (2) hours at airport by December 2012
Prevent the entry of prohibited and restricted goods into Ghana
Organize stakeholder awareness prorammes on restricted and prohibited goods
Improve Customs to Business Collaboration
Cultivate and maintain network of direct informants
Establish Strategic Intelligence units across the Ghana Revenue Authority.
Develop measures to protect public health and safety
Intensification of Snap Checks GOAL 6: INTEGRITY AND GOOD GOVERNANCE
STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Develop and implement integrity initiatives
Prepare an Anti-Corruption strategy
Number of disciplinary cases per year between 2012 and 2014 reduced by 10%
Organize annual Integrity Fora for Stakeholders
Establish procedure for automatic logging of calls and e-mails
Develop and implement Code of Conduct and Ethics
Develop and Display in Public a
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STRATEGY ACTIVITY KEY PERFORMANCE INDICATORS Taxpayer Charter
5% reduction in staff related fraud cases annually. Objections and Appeals reduced by 10% annually
Develop and implement an independent and effective objections and appeals procedure
Develop and Publish Tax objections and Appeals systems and procedures
Implement best practice in Board governance issues
Provide Integrity and Good Governance training to the Board and Top Management
Provide integrity and good governance training to top management
Review and/or amend the GRA Act 2009 (Act 791) and organizational structure
Recognize and reward outstanding acts of integtriy
Institute an Award & Recognition and “Name and Shame” policy
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GOALS, STRATEGIES AND TARGET DATES, 2012-2014 GOAL 1: OPTIMAL REVENUE COLLECTION
STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Widen the tax net
Sanitise and update the Taxpayer Register
Taxpayer Register cleaned and TIN’s re-issued
Identify and register all eligible taxpayers
Registered Taxpayers increased by 10%
Design appropriate tax schemes for the informal sector
Appropriate Tax schemes designed
Legal and administrative arrangements in place
Tax schemes implemented
Modernize Customs Operations
Automate existing peripheral manual systems to GCMS
Manual peripheral sub-systems reviewed
Manual peripheral systems automated
Restructure the post clearance control programme
Compliance increased in line with WCO standards
Track the movement of transit and warehoused goods
All transit and warehoused goods accounted for
Strengthen the control systems for warehoused goods
Control systems for warehoused goods reviewed
Control systems for warehoused goods strengthened and implemented
Strengthen the control of temporary imported goods
Control systems for temporary imported goods strengthened and implemented
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STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Improve the control of
Free zone operations Illegal leakage into the
local market eliminated
Extend GCMS to all major Customs control points
GCMS coverage extended to all major control points
Improve inspection and declaration verification systems and procedures
Comprehensive independent review of current systems and procedures conducted
Review recommendations evaluated and implemented
Integrate and modernize domestic taxes
Develop and implement an integration and modernization plan for DTRD
Integration of DTRD completed
Modernized domestic tax operational processes implemented in all DTRD offices
Re-demarcate and integrate tax zones
Taxpayer districts demarcated and integrated
Segment taxpayers and administer taxes by appropriate categories
LTOs and pilot MTOs established Joint audit visits to Taxpayers introduced
Roll-out MTO’s and pilot STO’s
Roll-out STO’s
Develop integrated procedure manuals
SOP’s for Domestic Taxes introduced and in use
Re-engineer business processes, systems and procedures
Software for new business process developed and ready for use
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GOAL 2: MAXIMUM VOLUNTARY TAX COMPLIANCE
STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Reduce obstacles to compliance
Review, simplify and harmonize existing tax laws
Tax Laws reviewed, simplified, harmonized and enacted
Review and simplify existing tax forms
Simplified tax forms introduced
Develop network of Customer Service Centres
10 Pilot Customer Service Centres established
Customer Service Centres established
Provide incentives for compliant taxpayers
Taxpayer incentive options reviewed
Taxpayer incentive options implemented
Liaise with Education authorities to include taxation in curricula
Tax Modules running in educational institutions
Develop and implement service delivery programmes
Develop and implement Tax Education Programmes
Tax Education Programmes delivered
Develop GRA Website
GRA Website updated and maintained
Introduce a Customer Care programme
Increase staff understanding of the diverse customer needs
Customer Care Manual introduced
Staff trained in Customer Care Cost of tax compliance reduced
Reduction in Taxpayer service delivery time
Conduct regular Taxpayer Perception Surveys and
Customer Satisfaction Survey Report undertaken and
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STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014
communicate results and planned actions
publicized biennially
GOAL 3: FAIR AND TRANSPARENT TAX REVENUE ENVIRONMENT
STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Enhance preventive operations
Improve cooperation with national and international enforcement agencies
MOU for Anti-smuggling initiatives with three neighboring countries implemented
Improve cooperation with six Ecowas countries including our immediate neighbors
Cooperation with Strategic AU countries improved
Develop framework for sharing information & intelligence with national & international enforcement Agencies
Framework for information & intelligence sharing developed
Action plans developed under the framework executed
Improve Debt Management and Enforcement
Develop policy on classification and profiling of debtors
Policy on classification and profiling of debtors developed
Debt stock reduced by 50% New debt reduced by 50%
Debt stock reduced by 50% New debt reduced by 50%
Develop and implement criteria for assessment of penalties
Develop criteria Implement penalty policy
Develop Taxpayer debt early warning system
Taxpayer debt early warning system developed
Taxpayer debt early warning system implemented
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STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Review, improve and
implement Informants’ Reward Scheme
Enhanced Informants’ Reward Scheme implemented
Develop and implement an intelligence-gathering system
Intelligence-gathering system developed
Intelligence-gathering system implemented
Institute risk management schemes
Develop risk-based compliance and audit selection models
Risk-based compliance and audit selection model developed
Risk-based compliance and audit selection model implemented
Design risk management audit trail reports
GCMS and TRIPS risk management audit trail reports designed
GCMS and TRIPS risk management audit trail reports available for use
Regularly update the selection criteria to improve utilization of the GCMS risk management system
Selection criteria updated
Improve collaboration with government agencies and other stakeholders
Establish Joint Standing Committees with relevant bodies
Joint Standing Committees established and meeting regularly
Undertake joint operations with relevant bodies
Joint operations in place
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GOAL 4: STRONG, PROFESSIONAL AND CREDIBLE ORGANISATION
STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Develop a function based organizational structure with strong headquarters administration
Implement and populate the approved organization structure
Organizational structure implemented
Optimise staff deployment
Job descriptions for all positions completed Management of GRA appointed
Staff optimally deployed
Implement Employer of Choice programme
Develop and implement a comprehensive development programme for staff
Comprehensive Staff Development Programme designed
General Career Development Programme implemented
Functional Career Development Programme implemented
Develop and implement a well structured progression system
Scheme of Service developed
Scheme of Service implemented Job Evaluation conducted and grading systems synchronized
Develop and implement an effective performance management system
Effective Performance management system developed
Effective Performance management system piloted
Effective Performance management system implemented
Develop Conditions of Conditions of Service
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STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014
Service
finalized and implemented
Foster healthy Employee Relations
Independent Staff Satisfaction Survey commissioned
Action plan developed and feedback provided to Staff
Develop and implement a Work-Life Balance programme
Comprehensive Work-life-balance programme developed
Comprehensive Work-life-balance programme implemented
Design attractive remuneration scheme
Conduct externally focused remuneration benchmarking survey
Re-designed remuneration structure to reflect new grading structure and performance management system
Integrate and modernize Support Services
Prepare and implement a business driven IT strategy
IT strategy developed Enterprise Architecture design commenced Design information warehouse System
Deploy information warehouse System
Prepare and implement a business driven HR strategy
HR policies developed for a unified GRA Review of HR management business processes commenced
HR management business processes harmonized
HR information systems acquired or developed
Prepare and Research Policy Research management Research management
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STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014
implement a business driven Research strategy
manuals Developed
business processes developed
procedures designed and implemented Research information systems acquired or developed
Prepare and implement a business driven Finance strategy
Accounting Policies developed
Financial management business processes Reviewed and Harmonized
Accounting procedures defined and implemented
Review and develop enhanced Administrative policies, systems and procedures
Transport, Procurement and Security Policies reviewed and harmonized
Transport, Procurement and Security Policies and Procedures implemented
ISO certification for records management obtained
Develop Assets Management System
Asset Management Policy and System developed
Asset Management Policy and System implemented Asset registers updated and consolidated
Provide modern GRA HQ building and other offices
GRA offices refurbishment program prepared
Refurbishment Program implemented
Provide appropriate training and skills development programmes
Establish GRA Training Academy
GRA Training Academy refurbished and upgraded
Enhance staff capacity Staff training and Staff training and
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STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014
in all fields development programmes developed
development programmes implemented
Staff training and development programmes implemented Revenue collection and service delivery performance measures in all fields enhanced
Develop strategic partnerships for capacity building
Strategic partners identified
MoU’s developed and implemented
Develop and promote GRA brand
Develop corporate visual identity standards
Corporate Visual Identity Standards developed and implemented Staff dress code developed
Staff dress code implemented
Develop and promote a strong and positive corporate culture
Implement management systems to incentivize and reward excellence
Performance management system piloted
Develop and implement a Business Continuity strategy
Design and implement a comprehensive disaster recovery plan
Disaster Recovery Plan developed
Disaster Recovery Plan implementation commenced
Develop succession policy and plan
Succession Policy and Plan developed and implemented
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STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Implement
comprehensive records management system
Filing systems and procedures reviewed and integrated
Filing systems and procedures implemented Comprehensive records management system developed
Comprehensive records management system implemented
Enhance community relations and stakeholder collaboration(2.5)
Establish stakeholder fora Develop corporate social responsibility programme
Stakeholder fora with border communities and trade associations established
Community relations and stakeholder collaboration enhanced Corporate social responsibility program implemented
GOAL 5: COMPLIANCE WITH STATUTORY NON-REVENUE OBLIGATIONS
STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Facilitate trade and investment
Reduce clearance and turnaround times at entry and exit points
Clearance time reduced to 2 days at seaports and 2 hours at the airport
Improve Business Processes and reduce turnaround times in all GRA offices
Procedures to measure turnaround times introduced
Turnaround times measured and reduced
Turnaround times measured and reduced
Ensure compliance with international treaties and agreements to which
Treaty commitments publicized through the Taxpayer Charter
Updated SOP’s implemented and staff trained
26 | P a g e GHANA REVENUE AUTHORITY STRATEGIC PLAN (2012 – 2014)
STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014
Ghana is signatory
SOP’s reviewed to ensure compliance with Treaty commitments
Promote joint border operations with Security Agencies and International Organisations
Joint Domestic Border Operations with other agencies introduced
Joint Border agreements with neighbouring countries signed and implemented
Prevent the entry of prohibited and restricted goods into Ghana
Organize stakeholder awareness prorammes on restricted and prohibited goods
Stakeholder awareness programmes conducted
Improve Customs to Business Collaborations
All processes at the Entry Points automated
Cultivate and maintain network of informants
Sustainable increase in value of informants’ information
Establish Strategic Intelligence units across the Ghana Revenue Authority
Strategic Intelligence units established in all regional capitals
Develop measures to protect public health and safety
Reduced availability of illicit products
Intensification of Snap Checks
Increase in revenue collected in classes of goods smuggled
27 | P a g e GHANA REVENUE AUTHORITY STRATEGIC PLAN (2012 – 2014)
GOAL 6: INTEGRITY AND GOOD GOVERNANCE
STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014 Develop and implement integrity initiatives
Prepare an Anti-Corruption strategy
Anti-Corruption strategy incorporated into the Collective Bargaining Agreement and Management Conditions of Service
Organize annual Integrity Fora for Stakeholders
Integrity forum conducted
Analyze feedback from forum and implement
Establish procedure for automatic logging of calls and e-mails
Procedure for automatic logging of calls and e-mails established
Develop and implement Code of Conduct and Ethics
Code of Conduct and Ethics implemented and distributed
Develop and display in public a Taxpayer Charter
Taxpayer Charter developed and publicly displayed
Develop and implement an independent and effective objections and appeals procedure
Develop and Publish Tax objections and Appeals systems and procedures and make them available to the public
Appeals procedures consolidated in legislation Appeals mechanism designed and in use
Implement best practice in Board governance issues
Provide integrity and good governance training to Board and Top management
Board and Top Management trained in Integrity and Good Governance
28 | P a g e GHANA REVENUE AUTHORITY STRATEGIC PLAN (2012 – 2014)
STRATEGY ACTIVITY ACHIEVEMENT 2012 2013 2014
Review and/or amend
the GRA Act 2009 (Act 791) and organizational structure
GRA Act 2009 (Act 791) and organizational structure amended
Recognize and reward outstanding acts of integrity
Institute an Award & Recognition policy and “Name and Shame” policy
Award & Recognition policy and “Name and Shame” policy developed and implemented
29 | P a g e GHANA REVENUE AUTHORITY STRATEGIC PLAN (2012 – 2014)
Conclusion
The principles that informed the development of GRA’s strategic plan are cross-cutting. First, the plan serves as the bedrock for the formulation of a Modernization and Integration Plan for the GRA. Secondly, it provides a roadmap for all stakeholders to actively participate in charting a new course for the country’s tax administration. Thirdly, it provides the opportunity for GRA to measure its own performance in the context of revenue collection and client satisfaction. And fourthly, it provides an opportunity for institutional rebirth and renewal that will position GRA as a key player in Ghana’s drive to a middle income country.
The Plan clearly re-affirms GRA’s commitment and determination to simplify, expand and improve the delivery of taxpayer services to all clients and to broaden the productive base of the country through strategic partnership and investment promotion.
The attainment of voluntary compliance and ultimately increase in revenue is central to this plan. The attainment of an appreciable level of voluntary compliance requires a constellation of measures including tax education, rewards and deterrent sanctions for non-compliance. The plan provides for a sustained programme to improve client services delivery, educate the public on their obligations and to detect and punish non-compliance at all levels of the tax structure.
GRA’s medium term strategic plan therefore seeks to instill a sense of fiscal discipline in Ghanaians through rigorous enforcement measures for the realization of the government’s revenue expectations. This is challenging but nonetheless “doable”. Indeed, the success of this plan will be determined by GRA’s efficiency, effectiveness, the quality of service provided, the level of voluntary compliance and revenue growth.
Every stakeholder, both internal and external, has a role to play in order for GRA to realize the dreams contained in the plan. We need to set realistic and achievable performance targets for ourselves both collectively and individually. We need to appreciate the challenges of our times and share in our corporate vision. What this plan calls for is change: change of mindsets, change of organizational culture and change in the way we relate to our diverse clients. This is therefore a plan for CHANGE.
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