THIRD URBAN GOVERNANCE AND INFRUSTRUCTURE IMPROVEMENT (SECTOR) PROJECT,UGIIP-III TRAINING COMPLETION REPORT OF 10 BATCHES OF TRAININGS ON RE-ASSESSMENT, INTERIM ASSESSMENT AND INCREASED HOLDING TAX COLLECTION OF POURASHAVAS
November, 2019
Governance Improvement & Capacity Development (GICD) Local Government Engineering Department (LGED) Agargaon, Sher-E-Banglanagar, Dhaka-1207
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Report prepared by: Md. Zahurul Islam, Municipal Taxation & Financial Specialist, GICD, UGIIP-3, LGED HQ, Agargaon, Dhaka Report edited & foreword by Azahar Ali Team Leader, GICD, UGIIP-3, LGED HQ, Agargaon, Dhaka Trainings facilitated by: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
Md. Zahurul Islam, Municipal Taxation & Financial Specialist, GICD, UGIIP-3, LGED HQ, Dhaka Md. Zafrul Quddus, Training Specialist, GICD, UGIIP-3, LGED HQ, Agargaon, Dhaka ATM Musa Thakur, Sr. Training Specialist, GICD, UGIIP-3, LGED HQ, Agargaon, Dhaka Md. Alfaj Uddin, RC-Municipal Finance, GICD, UGIIP-3, Faridpur Region, Faridpur Md. Rabiul Alam, RC-Municipal Finance, GICD, UGIIP-3, Cumilla Region , Cumilla Biprojit Mondal, , RC-Municipal Finance, GICD, UGIIP-3, Bogura Region , Bogura Md. Salim Reza, RC- IT Specialist, GICD, UGIIP-3, LGED HQ, Agargaon, Dhaka Md. Abdul Mannan, RC-Community Mobilization, GICD, UGIIP-3, Faridpur Region, Faridpur Khandokar Hafizur Rahman, RC-Community Mobilization, GICD, UGIIP-3, Mymensingh Region Akhil Ranjan Biswas, RC-Community Mobilization, GICD,UGIIP-3, Bagrua Region, Bagura Md. Jahanur Rahman Jahan, CDA, Panchagor Pourashava,GICD, UGIIP-3
KEY CONTENTS
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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 Development (OFID) have been implementing UGIIP-3 in selected 35 Pourashavas1 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 support to the Project Management Unit (PMU)2 at LGED and Project Implementation Units (PIUs) in implementing the Urban Governance Improvement Action Plan (UGIAP)3 . UGIAP has 28 activities, of which 10 are core activities as mandatory for Project Pourashavas to comply. Upon fulfillment of UGIAP, Pourashavas become eligible to receive funds for investment subprojects for urban transport, drainage, water supply, sanitation, municipal facilities, solid waste management and slum improvement. 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 (FY 2018-2019). 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’ held from 16 September to – 22 October 2019 in 10 Pourashavas’ conference rooms with the participation of relevant public representatives and officials. The aim of these courses were to enhance capacity of respective Pourashavas for increasing mobilisation of revenues 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 strengthen 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. I sincerely thank the Project Director for his dynamic leadership and support for guiding the GICD team for successful implementation of the courses. I also thank the respective Pourashavas for extending their supports for organizing the courses and a very special thanks to Mr. Zahirul Islam, Municipal Taxation and Financial Specialist, Mr. Zafrul Quddus, Training Specialists, the Regional Coordinators and Community Development Associates for designing and facilitating the courses.
Azahar Ali Team Leader, GICD, UGIIP-III
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Name of 35 Pourashavas are: Bera, ChapaiNawabgonj, 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 Pourashavasat 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.
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TABLE OF CONTENTS 1 Introduction to the UGIIP-3
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2 Purpose of thetraining
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3 Training date, venue and participants
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4 Training schedule
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5 Training methods and Meterials
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6 Training description
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Session 1: Training Inauguration
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Session 2: Legal basis of Pourashava holding tax levy; Ban and limitations of imposing holding tax
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Session 3:Annual valuation and tax assement methods of holding tax; case study group excerices , and Demand projection after re-assessment
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Session 4: Roles of Pourashava during re-assessment of holding tax
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Session 5: Implimentaion process of interim assessment
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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 Session 7: Data entry in assessment software and billing of holding tax
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Session 8: Preparation of action plan for holding tax re-assessment
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Session 9 : Closing of Training
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7 Training evaluaiton
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8 Concluding remarks
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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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1. Introduction to the UGIIP-3 The Third Urban Governance and Infrastructure Improvement (Sector) Project (UGIIP-III) supports strengthening urban governance and improving urban infrastructure and service delivery in 36 Pourashavas of Bangladesh by investing in Pourashavas based on their governance performance improvement. The project supports Pourashavas through two windows and additional financing Pourashavas. Window A for pre-selected 31 Pourashavas receiving infrastructure funds and capacity development support for governance improvement in three phases based on compliance with the Urban Governance and Improvement Action Program (UGIAP) criteria. The maximum amount that each window A Pourashava receives depends upon actual need and absorption capacity. Under window-B the performance-based fund allocation has been rolled out to all remaining Pourashavas in the call class-A Pourashavas, and class-B and class-C Pourashavas can voluntarily participate on a competitive basis. A maximum up to $2 million for infrastructure improvement may be provided for each of the 20 Pourashavas that top the governance assessment, which will be conducted twice during the overall project. The additional financing covers (i) the shortfall from the underestimation of the investment requirements under the current project to enable the continued financing of (a) priority infrastructure and governance improvements in 31 window A Pourashavas, and climate and disaster resilience aspects under output 1; and (b) infrastructure support for qualifying window B Pourashavas under output 2; and (ii) the scaling up of the current project by (a) supporting additional activities under output 1 and (b) adding five window A Pourashavas. The objectives of the project are to:   
Strengthen pro-poor and gender-responsive urban governance and service delivery in 36 PSs of Bangladesh; Develop these PSs in an integrated and holistic way both in terms of governance and infrastructure, featured by improved municipal service delivery, financial sustainability, citizen participation, accountability, inclusiveness, transparency and urban development control Roll out application of governance criteria linked with budget allocation to all class A PSs of the country
To achieve the above objectives, UGIIP III will assist these PSs to enhance their capacity to implement, operate, manage and maintain basic urban services; to increase accountability of PSs; and to improve gender and poverty friendly physical infrastructure and urban services. 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.
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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 with the aim to enhance their financial strength for sustainability of the project interventions.
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 16September 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
Participant s 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
18-19 Sep’2019
Charghat Pourashava
Male -20 Female-05 Total 25
Charghat Pourashava
Md. ZafrulQuddus, TS, Md. RabiulAlam, RC-MF ATM Musa Thakur, Sr-IT Specialist Md. ZafrulQuddus, TS, ATM Musa Thakur, Sr-IT Specialist
Batch 3
Batch 4
23-24 Sep’2019
Naogaon Pourashava
Naogaon Pourashava
Batch 5
25-26 Sep’2019
Joypurhat Pourashava
Male -25 Female- 03 Total 28 Male -22 Female- 03 Total 25
Batch 6
29-30 Sep’2019
Nabinagor Pourashava
Male - 24 Female-04 Total 28
Nabinagor Pourashava
Batch 7
01-02 Oct’2019
Kishorgonj Pourashava
Male -22 Female-04 Total 26
Kishorgonj Pourashava
Batch 8
09-10 Oct’2019
Moulvibazar Pourashava
Moulvibazar Pourashava
Batch 9
15-16 Oct’2019
Kusthia Pourashavava
Batch 10
21-22 Oct’2019
Panchagar Pourashava
Male -24 Female-04 Total 28 Male -34 Female-09 Total 43 Male -26 Female-02 Total 28
Joypurhat Pourashava
KusthiaPour ashavava Panchagar Pourashava
Md. Zahurul Islam, MT&FS, Md. RabiulAlam, RC-MF Md.Salim Reza, RC-IT Specialist Md. Zahurul Islam, MT&FS, Md. RabiulAlam, RC-MF Md.Salim Reza, RC-IT Specialist Md. ZafrulQuddus, TS Md. RabiulAlam, RC-MF ATM Musa Thakur, Sr. IT Specialist Md. ZafrulQuddus, TS Md. RabiulAlam, RC-MF ATM Musa Thakur, Sr. IT Specialist Md. ZafrulQuddus, TS Md. RabiulAlam, RC-MF Md.Salim Reza, RC-IT Specialist Md. Zahurul Islam, MT&FS Md. AlfajUddin, RC-MF Md. Zahurul Islam, MT&FS BiprojitMondal, RC-MF, ATM Musa Thakur, Sr. IT Specialist
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4. Training Schedule Time 09:00:10:00 10:00:10:30 10:30:12:00
12:00:01:00
01:০০:02:00 02:০০:02:30
02:30:04:00
04:00:5:0 0
Session Topics Day 1 Day 2 Session 1: Training Inauguration Day one review Tea break Tea break Session 2: Legal basis of Pourashava Session 6: Collection efficiency of holding holding tax levy ; Ban and Limitations tax; Stakeholders of increased tax of Imposing Pourashava Holding 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 Session 3: Annual Valuation and tax Session 7: Data entry in Assessment assessment methods of holding tax; Software and billing of holding tax Case study and Group Exercise; and Demand projection after reassessment Lunch & Prayer Lunch & Prayer Session 4: Roles of Pourashava during Re-assessment of holding tax Session 8: Preparation Action Plan for holding tax re-assessment Session 5: Methods and Implementation processes for f Interim assessment of holding tax Day Review and Tea Entertainment
Session 9:Training Closing
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 discussions of the training course were accumulated in the training manual, and power point presentation below which were handed over to all participants.
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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
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.
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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: 1. 2. 3. 4. 5.
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
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
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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
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
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SESSION 3:
ANNUAL VALUATION AND TAX ASSESSMENT METHODS OF HOLDING TAX; CASE STUDY AND GROUP EXERCISE; AND ESTIMATION OF NEW DEMAND PROJECTION AFTER RE-ASSESSMENT 4
In the session following two methods were briefed first as theoretically as per respective rules : Annual Rental value (ARV) Construction Cost value ( CCV)
Construction cost Value (CRV) method
Annual Rental value (ARV) method
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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.
•-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.
KorAday O NirdharonPoddhotiBidhimala 2013
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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
Group 1 was attending in a case exercise and soluaiton.( Joypurhat Pourashava)
Group 2 was attending in a case exercise and soluaiton.( Joypurhat Pourashava)
Group 3 was attending in a case exercise and soluaiton.( Joypurhat Pourashava)
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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)
Demand projection of holding tax after re-assessment of Naogaon Pourashava
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Demand projection of holding tax of Joypurhat Pourashava after re-assessment (left). Demand projection of holding tax of Panchagar Pourashava after re-assessment (right)
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-by-steps/ 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 reassessment work using different prescribed forms.
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A presentation of re-assessment processes by Alfaj Uddin, RC-Municipal Finance at Kushtia Pourashava
A presentation of re-assessment processes by Biprojit Mandal, RC-Municipal Finance at Panchagar Pourashava
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
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A briefing by Md. Zafrul Quddus , Training Specialist at Chapai Nawabgonj Pourashava
SESSION 6:
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
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.RabiulAlam, RC-Municipal Finance at Panchagar Pourashava
A briefing by Khandokar Hafizur Rahman, RC-Community Mobilization at Moulvibazar Pourashava
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A PowerPoint presentation on Calculation of Collection efficiency of holding tax
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:
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‘’ A check liston ‘’how to select appropriate strategies in collection ‘’ presenting by a staff of Naogaon Pourashava
SESSION 7:
‘’ How to apply the strategies in tax collection ‘’ – Presentation of group works by Panchagaor Pourashava
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.
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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
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:
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The re-assessment work plan contented following 13 steps, as mandatory for Pourashavas: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13.
Re-assessment work will be started at least one year before ‘due year’. Poura Parishad will approve the Re-assessment Proposal. Announcements in more than one local newspapers regarding Re-assessment will be been made 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. Mayor will notify all Councilors to assist and co-operate the Teams Mayor’s letter to all GoB Departmental Heads, Autonomous bodies requesting cooperation & assistance for physically inspecting and verifying the buildings; 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; 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. ) Based on information collected, Tax Assessor according to filled in descriptions of Form GHA will determine annual valuation 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. The tax fixation lists are to be disclosed in a safe place of Pourashava; Review of complains/ appeals from holding owners within 30 days; Finalization of assessment lists and registers.
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. 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.
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.
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Annex –I: List of 10 batches of trainings and Participation Batch Batch 1
Dates From 16-0919
Venue To 17-09-19
Meherpur Municipality Conference Room
Batch 2
16-0919
17-09-19
C. Nawabganj Municipality Conference Room
Batch 3
18-0919
19-09-19
Charghat Municipality Conference Room
Batch 4
23-0919
24-09-19
Naogaon Municipality Conference R
Batch 5
25-0919
26-09-19
Joypurhat Municipality Conference Room
Batch 6
29-0919
30-09-19
Nobinagar Municipality Conference Room
Batch 7
01-1019
02-10-19
Kishoreganj Municipality Conference Room
Batch 8
09-1019
10-10-19
Moulvibazar Municipality Conference Room
Batch 9
15-1019
16-10-19
Kushtia Municipality Rahim Milonayaton
Batch 10
21-1019
22-10-19
Panchagarh Municipality Conference Room
Participants Pourashavas by designation Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF) Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF) Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF) Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF) Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF)- , Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF) Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF) Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF)- , Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF) Mayor- , Councilor - , Secretary- ,Tax Collector- , Assistant Tax Collector- , Tax Assessor- , Assistant Tax Assessor- , CDA(MF) Total
Total participants Male Female 22 06
Total 28
29
06
35
20
05
25
25
03
28
22
03
25
24
04
28
22
04
26
24
04
28
34
09
43
26
02
28
248
46
294
| 22
Annex-II: Pictures of Inaugural Sessions of 10 Batches Training
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)
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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)
-End-