Completion of 10 batch-Trainings on ‘Re-assessment, Interim assessment and increased tax collection'

Third Urban Governance and Infrustructure Improvement (sector) Project(UGIIP-III),LGED

Report on Completion of 10 batches of Trainings on ‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’ Nov, 2019 Governance Improvement & Capacity Development (GICD), Third Urban Governance & Infrastructure (Sector) Improvement Project (UGIIP-3, Local Government Engineering Department (LGED), Agargaon, Dhaka

Report on Completion of 10 batches of Trainings on

Report prepared by: Md. Zahurul Islam, Municipal Taxation & Financial Specialist, GICD, UGIIP-3, LGED HQ, Agargaon, Dhaka Email:zahir.ucep@yahoo.com

Report edited & foreword by Azahar Ali, Team Leader, GICD, UGIIP-3, LGED HQ, Agargaon, Dhaka

Trainings facilitated by: 1.

Md. Zahurul Islam, Municipal Taxation & Financial Specialist, GICD, UGIIP-3, LGED HQ, Agargaon, Dhaka 2. Md. Zafrul Quddus, Training Specialist, GICD, UGIIP-3, LGED HQ, Agargaon, Dhaka 3. ATM Musa Thakur, Sr. Training Specialist, GICD, UGIIP-3, LGED HQ, Agargaon, Dhaka 4. Md. Alfaj Uddin, RC-Municipal Finance, GICD, UGIIP-3, Faridpur Region, Faridpur 5. Md. Rabiul Alam, RC-Municipal Finance, GICD, UGIIP-3, Cumilla Region , Cumilla 6. Biprojit Mondal, , RC-Municipal Finance, GICD, UGIIP-3, Bogura Region , Bogura 7. Md. Salim Reza, RC- IT Specialist, GICD, UGIIP-3, LGED HQ, Agargaon, Dhaka 8. Md. Abdul Mannan, RC-Community Mobilization, GICD, UGIIP-3, Faridpur Region, Faridpur 9. Khandokar Hafizur Rahman, RCCommunity Mobilization, GICD, UGIIP-3, Mymensingh Region, Mymensingh 10. Akhil Ranjan Biswas, RCCommunity Mobilization, GICD,UGIIP-3, Bagrua Region, Bagura 11. Md. Jahanur Rahman Jahan, CDA, Panchagor Pourashava, GICD, UGIIP-3

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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Foreword The Third Urban Governance and Infrastructure Improvement (Sector) Project (UGIIP-3) supports strengthening urban governance and improving urban infrastructure and service delivery in Pourashavas (municipalities) in Bangladesh. The Ministry of Local Government, Rural Development and Cooperatives (MLGRDC) acting through its Local Government Engineering Department (LGED) with the financial assistance of Asian Development Bank (ADB) together with co-financing from OPEC Fund for International 1 Development (OFID) have been implementing UGIIP-3 in selected 35 Pourashavas for a period of 6 years (2015-2021).The project covers (i) Urban Infrastructure and Services, ii) Governance Improvement and Capacity Development (GICD) , and (iii) Project Management and Implementation supports.

A team of GICD consultants is engaged by the project to implement support to the Project Management 2 3 Unit (PMU) at LGED in implementing the Urban Governance Improvement Action Plan (UGIAP) . UGIAP has 28 activities and of which 10 are core activities as mandatory for Pourashavss to comply. Upon fulfillment of UGIAP, Pourashavas become eligible to receive funds for investment subprojects for urban transport, drainage, water supply, sanitation, municipal facilities, and solid waste management.

Conducting re-assessment after five years interval, interim assessment throughout the year, and collecting holding tax at least 85% have been made mandatory in UGIAP. Failing to achieve these activities may result exclusion of the Pourashava from the UGIIP-III. Meherpur, Chapai Nawabganj, Charghat, Naogaon, Joypurhat, Nabinagar, Kishorganj, Mouvibazar, Kusthia and Panchagar Pourashavas have been due to carry our re-assessment activities in this year. Urban Governance and Infrastructure Improvement (Sector) Project (UGIIP-III) has therefore given very high importance to strength the capacity of these 10 Pourashavas and arranged a training titled ‘re-assessment, Interim assessment, increasing collection of Holding tax’ from 16 September to 22 October 2019 in 10 Pourashavas’ conference rooms and attended by the same participants as training course so that they can enhance their own source revenue mobilization from holding taxes through efficient tax management including proper re-assessment, interim assessment and efficient collection of demand not less than 85% of the demand both arrear and current.

So, in pursuant to the UGIAP, under direction and suppression of the Project Director of UGIIIP-3, GICD team therefore has given very high priority to strength the capacity of these 10 Pourashavas through providing the training titled ‘Re-assessment, interim assessment and increased collection of holding tax’ so that they can enhance their local tax revenues through efficient tax management including proper assessment and efficient collection of demand.

Azahar Ali Team Leader, GICD, UGIIP-III

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Name of 35 Pourashavas are: Bera, Chapai Nawabgonj, Charghat, Ishwardi, Joypurhat, Lalmonirhat, Naogaon. Nilphamari, Panchagor, Shahjadpur, Bandarban, Khagrachari, Laksam, Laxhimpur, Nabinagore, Rangamati, Benapole, Chuadanga, Jashore, Kotalipara, Meherpur, Magura, Rajbari, Tungipara, Chatak, Habigonj, Kishorganj, Muktagasa, Moulvibazar, Netrokona, Sherpur, Cox’s Bazar, Faridpur, Gopalgonj, and Kushtia. Notable that Mymenshingh is excluded due to its declaration as City Corporation 2 PMU , LGED manages the overall project implementation, while PIU at Pourashavas at implement the UGIAP and physical works at the Pourashava level 3 UGIAP has 28 activities and of which 10 are core activities as mandatory for Pourashava to comply. Upon fulfillment of UGIAP, Pourashavas become eligible to receive funds for investment subprojects for urban transport, drainage, water supply, sanitation, municipal facilities, and solid waste management.

Regular re-assessment, interim assessment and collecting holding tax at least 85% are one of the core activities.

Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

TABLE OF CONTENTS 1 Introduction to the UGIIP-3 .......................................................................................................... 5 2 Purpose of the training ................................................................................................................ 5 3 Training date, venue and participants .......................................................................................... 5 4 Training schedule .......................................................................................................................... 6 5 Training methods and Meterials .................................................................................................. 7 6 Training description ...................................................................................................................... 8 Session 1: Training Inauguration .................................................................................................. 8 Session 2: Legal basis of Pourashava holding tax levy; Ban and limitations of imposing holding tax .............................................................................................. 8 Session 3:Annual valuation and tax assement methods of holding tax; case study group excerices , and Demand projection after re-assessment .............................. 10 Session 4: Roles of Pourashava during re-assessment of holding tax .......................................... 14 Session 5: Implimentaion process of interim assessment .......................................................... 15 Session 6: Collection efficiency of holding tax; Stakeholders of increased tax collection; Methods and tools of Increased collection of holding tax; Incentives awards to encourage Payment of Holding Tax; Legal Actions against the Defaulters of Holding Tax defaulters .................................... 16 Session 7: Data entry in assessment software and billing of holding tax ................................... 18 Session 8: Preparation of action plan for holding tax re-assessment ....................................... 19 Session 9 : Closing of Training ...................................................................................................... 20 7 Training evaluaiton .................................................................................................................... 20 8 Concluding remarks ................................................................................................................... 20 Annex I : List of 10 batches of trainings and Participation Annex –II: Inaugural session’s photographs of 10 batches of trainings

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Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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1. Introduction to the UGIIP-3 The LGED is assisting the project Pourashavas through a Third Urban Governance & Infrastructure (sector) Improvement Project (UGIIP-3) funded by ADB, OFID and GOB. The UGIIP-3 has three components: Component 1: Municipal infrastructures roads, Drains, Sludge management facilities and Solid waste disposal sites etc. are built, improved & rehabilitated.

Component 2: Capacity of Pourashavas in urban service delivery, planning and financial management will be improved through achieving the target set in UGIAP. Component 3: Project management and administration system though Project Management Unit (PMU) in LGED HQ, PMU is entrusted with the responsibility of overall project management headed by the Project Director This report relates to training delivered for governance improvement and capacity development programs under Component 2.

2. Purpose of the training Key purpose of the training course was to strengthen the capacity of Municipal officials and public representatives to carry out re-assessment, interim assessment and ways of increased tax collection.

3. Training date, venue and participants The training was planned to support 10 Pourashavas those are supposed to carry out pre-activities of reassessment which will be effective from FY 2020-21. The training course was held in 10 batches from 16 September to 22 October 2019 at the meeting room of the respective Pourashavas. All together 294 (Male 248, Female 46) participants (Mayor, Chairpersons, and members of Tax assessment and collection Standing Committee , Secretary, Tax Assessors, Tax Collectors, ) of 10 Pourashavas listed in Annex 1 had attended in the training.

Batch

Date

Pourashavas

Participants attended Male -22 Female-06 Total 28

Venue

Facilitated by

Batch 1

16-17 Sep’2019

Meherpur Pourashava

Meherpur Pourashava

Md. Zahurul Islam, MT&FS, Md.Salim Reza, RC-IT Specialist

Batch 2

16-17 Sep’2019

C. Nawabgonj Pourasahva

Male -29 Female-06 Total 35

C. Nawabgonj Pourasahva

Md. Zafrul Quddus, TS, Md. Rabiul Alam, RC-MF ATM Musa Thakur, Sr-IT Specialist

Batch 3

18-19 Sep’2019

Charghat Pourashava

Male -20 Female-05 Total 25

Charghat Pourashava

Md. Zafrul Quddus, TS, ATM Musa Thakur, Sr-IT Specialist

Batch 4

23-24 Sep’2019

Naogaon Pourashava

Male -25 Female- 03 Total 28

Naogaon Pourashava

Md. Zahurul Islam, MT&FS, Md. Rabiul Alam, RC-MF Md.Salim Reza, RC-IT Specialist

Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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Batch 5

25-26 Sep’2019

Joypurhat Pourashava

Male -22 Female- 03 Total 25

Joypurhat Pourashava

Md. Zahurul Islam, MT&FS, Md. Rabiul Alam, RC-MF Md.Salim Reza, RC-IT Specialist

Batch 6

29-30 Sep’2019

Nabinagor Pourashava

Male - 24 Female-04 Total 28

Nabinagor Pourashava

Md. Zafrul Quddus, TS Md. Rabiul Alam, RC-MF ATM Musa Thakur, Sr. IT Specialist

Batch 7

01-02 Oct’2019

Kishorgonj Pourashava

Male -22 Female-04 Total 26

Kishorgonj Pourashava

Md. Zafrul Quddus, TS Md. Rabiul Alam, RC-MF ATM Musa Thakur, Sr. IT Specialist

Batch 8

09-10 Oct’2019

Moulvibazar Pourashava

Male -24 Female-04 Total 28

Moulvibazar Pourashava

Md. Zafrul Quddus, TS Md. Rabiul Alam, RC-MF Md.Salim Reza, RC-IT Specialist

Batch 9

15-16 Oct’2019

Kusthia Pourashavava

Male -34 Female-09 Total 43

Kusthia Pourashavava

Md. Zahurul Islam, MT&FS Md. Alfaj Uddin, RC-MF

Batch 10

21-22 Oct’2019

Panchagar Pourashava

Male -26 Female-02 Total 28

Panchagar Pourashava

Md. Zahurul Islam, MT&FS Biprojit Mondal, RC-MF, ATM Musa Thakur, Sr. IT Specialist

4. Training Schedule Time

Session Topics Day 1

Day 2

09:00:10:00

Session 1: Training Inauguration

Day one review

10:00:10:30

Tea break

Tea break

10:30:12:00

Session 2: Legal basis of Pourashava holding tax levy ; Ban and Limitations of Imposing Pourashava Holding Tax

Session 6: Collection efficiency of holding tax; Stakeholders of increased tax collection; Methods and tools of Increased collection of holding tax; Incentives awards to encourage Payment of Holding Tax; Legal Actions against the Defaulters of Holding Tax defaulters

12:00:01:00

Session 3: Annual Valuation and tax assessment methods of holding tax; Case study and Group Exercise; and Demand projection after reassessment

Session 7: Data entry in Assessment Software and billing of holding tax

Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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01:০০:02:00

Lunch & Prayer

Lunch & Prayer

02:০০:02:30

Session 4: Roles of Pourashava during Re-assessment of holding tax

02:3০:04:00

Session 5: Methods and Implementation processes for f Interim assessment of holding tax

04:০০:5:0 0

Day Review and Tea Entertainment

Session 8: Preparation Action Plan for holding tax re-assessment

Session 9: Closing of Training

5. Training Methods and Materials Various methods including interactive discussion, practical exercise, visualization, question-answer, experience sharing, and case-study for training were used to involve participants in learning. Theoretical discussions were held first with aid of multimedia presentations (Microsoft PowerPoint). Then, exercises and group assignments were provided them to stimulate the theoretical discussion into practices.

All theoretical discussion of the training course was accumulated in the training manual, and power point presentation below which were handed out to all participants.

Training manual on re-assessment, interim assessment and process of increase Pourashava holding tax collection

As set of visualized presentations as per session wise prepared for training facilitation

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‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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6. Training description Below is given a short description of the two day training outputs highlighting the key contents where sessions were particularly useful for participants.

Session 1: training Inauguration

After welcoming and introducing the participants, all 10 batch-trainings were started with the inaugural speeches.

In the speeches, mayor, panel mayors, and Councilors, and key officials shown their great pleasure and satisfaction for providing this training to Pourashava official and public representative, and thanked to Project Director for arranging the training through GICD. Following the inaugural se speeches, the participants were introduced to objective and contents of the two day training in a short brief Session 2: Legal basis of Pourashava holding tax levy; Ban and Limitations of Imposing Pourashava Holding Tax Objective of the session was to make an orientation to the participants on legal issues through which Pourashavas have been authorized for local tax levy & collection as well as their restrictions/limitations on it.

To achieve the session objective following topics were shortly discussed: -

Article 11, 59 and 60 of the Constitution of the Government of Bangladesh.

Rules 98-105 of Local Government (Pourashava) Act,2009 Rates of holding taxes in Model Tax Schedule 2014 Thumb rules of tax Assessment and collection as per rules of 2013 Restrictions and limitation of holding tax levy

Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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The topics of the session were briefed with use of PowerPoint Presentations. Some highlighted deliveries of the session are shortly briefed in below:

Legal basis of tax levy and collection in a diagram

In the session, the position of the urban local government under the Constitution of Bangladesh was shown and briefed by a structure in the above figure. The Constitution of Bangladesh gave the legal basis of the local government institution in Bangladesh. According to Article 59, the Government of Bangladesh is supposed to establish local government institutions at all levels of administration below the center. Article 60 stipulates that “for the purpose of giving full effect to the provision of article fifty nine, Parliament shall, by law, confer powers on the local government bodies referred to in that article, including the power to impose taxes for local purposes, to prepare their budgets, and to maintain funds” The Pourashava Act, 2009 is the output of the Article 60 of the Constitution. The rules 98-105 of the Pourasvava Act 2009 are related to the legal basis of tax levy. Model tax schedule 2014 and Rules of Tax assessment and Collection procedures 2013 are two by-products of the rules 100 and 103.

Pourashava gets legal basis from the Local Government (Pourashava) Act, 2009 which provide legal structure, revenue & expenditure assignment, function & responsibilities and relationship with the Government. Sections 98 to 105 of the Pourashava Act, 2009 has empowered the municipality to levy and collection tax and fees for services.

Category of Sections 98 to 105 of the Pourashava Act, 2009

Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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A large group discussion on ‘legal basis of Pourashava tax levy and collection’ using power point presentations by Md. Zahurul Islam, Municipal Taxation and Financial Specialist at Meherpur Pourashava

Session 3: Annual Valuation and tax assessment methods of holding tax; Case study and Group Exercise; and estimation of new demand PROJECTION after reassessment

Annual Rental value (ARV) method

In the session following two methods were briefed first as theoretically as per respective rules 4: Annual Rental value (ARV) Construction Cost value ( CCV)

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•The general formula for calculating holding tax under Annual Rental value (ARV) method is as follows: •For wholly let out premises:=Monthly rent x 10- Interest payment on loans for construction / purchase of said properties which is mortgaged to authorized institutions .Here only 10 months of total rent is calculated as two month’s rent in a year is taken to be allowance maintenance charge for the property thus netted out gross 12 monthly rent.

•For wholly owner occupied premises: •There is an additional deduction (if calculated on the above basis of gross yearly rent) of a quarter of the rent above ( i.e. 10 x ¼ = 2.5 months rent) . Thus for owner occupied property the valuation before deduction of admissible interest payment is taken to be 7.5 months of rental amount.

Kor Aday O Nirdharon Poddhoti Bidhimala 2013

Construction cost Value (CRV) method

Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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•-The general formula for calculating holding tax under Construction Cost value ( CCV) method is as follows: •The annual value is (i) the gross annual rental or (ii) 7.5% of the construction cost of the buildings on the date of assessment less two months’ rent or one-sixth of the annual value as maintenance allowance which •If the property is partially or wholly occupied by the owner him/her self then one-forth (1/4) of the annual value of the same ( owner’s occupied portion) is deducted from the above annual value.

•Again, if the property is mortgaged to government recognized financial institutions the annual interest payable on the account is deducted from the above annual value. In this case, building due used by non-commercial purpose, full amount of payable interest is deducted. Only 1/4th of the annual payable interest is deducted, if it is used for commercial purpose.

Calculation of annual valuation of partly rental and owner’s occupied holding are not same. In discussion with tax officials in the session, they were not found well understanding about this. Even application of bank interest both commercial and non-commercial building has different rules. Therefore, it was needed to re-discuss with PS officials in details.

After academic session, an illustration basis practical session was held:

A case review for calculation of annual valuation and tax of a holding for group exercise

Report on Completion of 10 batches of Trainings on

Group 1 was attending in a case exercise and soluaiton.( Joypurhat Pourashava)

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

Group 2 was attending in a case exercise and soluaiton.( Joypurhat Pourashava)

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Group 3 was attending in a case exercise and soluaiton.( Joypurhat Pourashava)

In the left, a poster paper presentation of exercise results of 3 groups. Annual valuation and tax calculation was shown difference to each other. In a plenary, it was then corrected by showing the actual result of annual valuation and tax in the right. (photo from Naogaon Pourashava)

Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

Demand projection of holding tax after re-assessment of Naogaon Pourashava

Demand projection of holding tax of Joypurhat Pourashava after re-assessment (left).

Demand projection of holding tax of Panchagar Pourashava after re-assessment (right)

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Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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Session 4: Roles of Pourashava during Re-assessment of holding tax PS tax assessment section is mainly responsible for the re-assessment process. Assessors are required to follow some rules and guidelines as prescribed by the law in assessing tax. In a discussion in the session, it was agenda topic that ‘how will be role of Pourashava in completion of the re-assessment work?’’. In a discussion with the precipitants, the following step-bysteps/ tasks were briefed through power point presentation with them which to be required to complete the assessment work professionally.

Key steps of holding tax re-assessment

How tax assessors will complete the re-assessment work in a Pourashava? Firstly, they need to prepare a work plan following different steps to complete the work. Therefore, Tax Assessors of Pourashava were given a brief overview of assessment cycle in the below. The facilitators showed and briefed step by step processes of re-assessment work using different prescribed forms.

A presentation of re-assessment processes by Alfaj Uddin, RCMunicipal Finance at Kusthia Pourashava

A presentation of re-assessment processes by Biprojit Mandal, RC-Municipal Finance at Panchagar Pourashava

Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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Session 5: Implementation processes for Interim assessment of holding tax Re-assessment is due for Pourashava in every five years’ interval, but interim assessment of holding tax is a routni work of Municipality throughout the year.

•-The interim assessment is necessary because holding tax will be either increased or decreased based on the following changes in the holding: •If the rent of any house or part of it reduces or increases significantly •Land improvement and new building construction take place in a holding •Extension of old building in a holding •More new buildings are constructed in the holding •New building is constructed based on changed design by demolishing the old existing building in the holding

A briefing by Md. Zafrul Quddus , Training Specialist at Chapai Nawabgonj Pourashava

In the session it was briefed that regular interim tax assessment enables Municipality to correctly register new and missing holdings in their territory and also it increases collection efficiency. To conduct the interim tax assessment thought out the year the Assessment Section will prepare a specific yearly plan for assessing interim tax based on the procedures prescribed in ‘ Tax Assessment and Collection Rules 2013. ‘The Mayor and Secretary will encourage staff of the assessment section to assess interim tax and develop simple procedure to identify building and eligible for interim tax assessment. The Council will take necessary action based on review of regular progress in its meeting, monitoring the interim tax assessment. The review will be led by Pourashava Secretary. Each Tax Assessor will prepare a monthly report/quarterly on the progress of interim assessment

Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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Session 6: Collection efficiency of holding tax; Stakeholders of increased tax collection; Methods and tools of Increased collection of holding tax; Incentives awards to encourage Payment of Holding Tax; Legal Actions against the Defaulters of Holding Tax defaulters Holding tax collection efficiency is expressed in terms of the collection rate of holding tax in comparison to the total demand in percentage. On the other hand, the total demand of holding tax of a particular year consists of total arrears accumulated for all types of holding taxes in the preceding years and holding tax of the current fiscal Year

A presentation by Md. Rabiul Alam, RC-Municipal Finance at Joypurhat Pourashava

A briefing by Khandokar Hafizur Rahman, RC-Community Mobilization at Moulvibazar Pourashava

A PowerPoint presentation on Calculation of Collection efficiency of holding tax

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‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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In the session, ’3 tools in selecting appropriate strategies and it’s apply in holding tax collection were briefed on PowerPoint presentations. After academic discussion, the topic was exercised on poster papers in groups. Some picture captions are given in above and below:

‘’ A check list on ‘’how to select appropriate strategies in collection ‘’ presenting by a staff of Naogaon Pourashava

‘’ How to apply the strategies in tax collection ‘’ – Presentation of group works by Panchagar Pourashava

Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

Session 7:Entry in Assessment Software and billing of holding tax To ensure steady tax collection, timely entry of assessment data and sending of the tax bills from the Pourashavas and regular communications with taxpayers is important. The session briefed the following issues:

•-Menus of tax assessment software and its uses for holding tax data entry and billings : •Code register: Under this menu, assessor inputs data of Pourshava's roads and assigns an unique code number of each road.

•Assessment register: Under this menu, assessor can calculate the valuation of holding and its tax in two (a) rental basis, (b) construction cost basis.

•Report: Under this menu, assessor can generate verity reports as per requirements like, type of holding, use of holding, valuation of holdings and tax amount, road/ward based report of holdings, issue of primary and final notice to holding owners/tax payers; and register book as road or ward on periodic basis.

•Data fixation table: Under this menu, two information are entered; Pourashava name, and rates of govt. and private holdings.

•Access data transfer to billing software: Under this menu, all assessment data are transferred to tax billing software over the network.

A presentation of ‘data fixation table menu’ by ATM Musa Thakur, Sr. IT Specialist at Panchagar Pourashava

A presentation of ‘assessment register menu’ by Salim Reza, RC- IT Specialist at Naogaon Pourashava

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Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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Session 8: Preparation Action Plan for holding tax re-assessment Professional tax assessment practice requires a variety of duties and responsibilities. During the session, all tax officials were given hand holding supports/exercise to prepare a work plan for completing the re-assessment activities within June 2020.

A presentation by Md. Jahanur Rahman Jahan, CDA, on ‘ preparing Action Plan for holding tax re-assessment’’ at Panchagar Pourashava An output of this session is given below :

The re-assessment work plan contented following 13 steps, as mandatory for Pourashavas: (1) Re-assessment work will be started at least one year before ‘due year’. (2) Poura Parishad will approve the Reassessment Proposal. (3) Announcements in more than one local newspapers regarding Re-assessment will be been made (4) Required no. of Teams consisting of Asst Tax, Assessor, Asst. Tax Collector and others from different section of Pourashava have been formed to collect information. (5) Mayor will notify all Councilors to assist and co-operate the Teams (6) Mayor’s letter to all GoB Departmental Heads, Autonomous bodies requesting cooperation & assistance for physically inspecting and verifying the buildings; (7) a) Tax Assessor will send notices to all building/holding owners and to all Departmental Heads (in case of Govt. building) through form GA& GHA to submit the filled in forms within 7 (seven) days; (8) Each Team will visit assigned ward/area and will take measurement of all buildings/houses including their latest/existing description, and will take owner’s signature on such information sheet. (9) ) Based on information collected, Tax Assessor according to filled in descriptions of Form GHA will determine annual valuation (10) Based on the information of the register and according to Form Uma , Tax Assessor will prepare ward basis list of tax payable where Mayor or his representative will sign on each page of the list. (11) The tax fixation lists are to be disclosed in a safe place of Pourashava; (12) Review of complains/ appeals from holding owners within 30 days; (13) Finalization of assessment lists and registers.

Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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Session 9: Closing of training On the closing of the training, the session reviewed the two day discussions whether the expectations of the participants were meet and asked the participants what they learned as a result of the two-day long training, and how they would be able to use this. After comments and reactions from participants, the training was concluded with closing speeches.

7. Training Evaluation The participants successfully completed and discussed in the all topics in the training and gave short presentations to the other participants at the end of each group work. All working groups were headed and guided by at least one Councilor. With no exception everybody was very satisfied with the performance of the training course and clearly indicated having benefited from the training.

8. Concluding remarks The training was very effective to enhance knowledge and skills of the participants on mobilizing revenues through holding taxes. This was best reflected in comments of the participants of all 10 Pourashavas in the trainings.

Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

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Annex –I: List of 10 batches of trainings and Participation Batch

Dates

Venue

Participants Pourashavas by designation

Total participants

From

To

Male

Female

Total

Batch 1

16-09-19

17-09-19

Meherpur Municipality Conference Room

Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF)

22

06

28

Batch 2

16-09-19

17-09-19

C. Nawabganj Municipality Conference Room

Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF)

29

06

35

Batch 3

18-09-19

19-09-19

Charghat Municipality Conference Room

Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF)

20

05

25

Batch 4

23-09-19

24-09-19

Naogaon Municipality Conference R

Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF)

25

03

28

Batch 5

25-09-19

26-09-19

Joypurhat Municipality Conference Room

Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF)- ,

22

03

25

Batch 6

29-09-19

30-09-19

Nobinagar Municipality Conference Room

Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF)

24

04

28

Batch 7

01-10-19

02-10-19

Kishoreganj Municipality Conference Room

Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF)

22

04

26

Batch 8

09-10-19

10-10-19

Moulvibazar Municipality

Mayor- , Councilor - , Secretary- ,Tax Collector- ,

24

04

28

Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

| 22

Conference Room

Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF)- ,

Batch 9

15-10-19

16-10-19

Kushtia Municipality Rahim Milonayaton

Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF)

34

09

43

Batch 10

21-10-19

22-10-19

Panchagarh Municipality Conference Room

Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF)

26

02

28

248

46

Total

294

Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

Annex –II : Inaugural session’s photographs of 10 batches of trainings

Inaugural session , Meherpur Pourashava (16-17 Sep 19)

Inaugural session, Charghat Pourashava (18-19 Sep 19)

Inaugural session , Joypurhat Pourashava (25-26 Sep 19)

Inaugural session, Chapai Nawabgonj Pourashava (16-17 Sep 19)

Inaugural session, Naogaon Pourashava (23-24 Sep 2019)

Inaugural session, Nabinagar Pourashava (29-30 Sep 19)

| 23

Report on Completion of 10 batches of Trainings on

‘Re-assessment, Interim assessment and increased holding tax collection of Pourashavas’

Inaugural session , Kishorganj Pourashava (01-02 Oct 19)

Inaugural session, Moulvibazar Pourashava (09-10 Oct 19)

Inaugural session, Kusthia Pourashava (15-16 Oct 19)

Inaugural session, Panchagar Pourashava (21-22 Oct 19)

| 24