THIRD URBAN GOVERNANCE AND INFRUSTRUCTURE IMPROVEMENT (SECTOR) PROJECT, UGIIP-III, LGED
Training Report on Resource Mobilization (Holding Tax) Governance Improvement & Capacity Development, GICD-2 Third Urban Governance and Infrastructure Improvement (Sector) Project, UGIIP-III, LGED Report prepared by : Md. Zahurul Islam Municipal Taxation and Financial Specialist GICD-2, UGIIP-III,LGED zahir.ucep@yahoo.com December 31, 2018
PART-I
Oct-Nov TABLE OF CONTENT
Abbreviations 1.0 BACKGROUND 2.0 THIS REPORT 3.0 THE TRAINING 3.1 Management of Training 3.2 Objective of Training 3.3 Content of Training 3.4 Materials and Equipment of Training 3.5 Training Implementation 3.6 Training Participants 3.7 Training Methodologies 3.8 Training Evaluation 3.9 Expected Results 4.0 CONCLUSION
03 03 03 03 03 04 04 04 05 05 07 07 07
ANNEX-I: Training Schedule ANNEX-II: Training attendance of Faridipur Pourashava ANNEX-III: Training attendance of Gopalganj Pourashava
08-09 10-11 12-14
Abbreviations ADB
Asian Development Bank
GICD
Governance Improvement & Capacity Development
GOB
Government of Bangladesh
LGED
Local Government Engineering Department
MTFS
Municipal Taxation and Financial Specialist
OFID
The OPEC Fund for International Development
OPEC
Organization of Petroleum Exporting Countries
PMU
Project Management Unit
PPT
Presentation and Power Point
PS
Pourashava (i.e Municipality)
RC-MF
Regional Coordinator- Municipal Finance
TS
Training Specialist
UGIAP
Urban Governance Improvement Action Plan
UGIIP-III
Third Urban Governance and Infrastructure Improvement (Sector) Project
VIPP
Visualization In Participatory Programmes
Training Report on Resource Mobilization (Holding Tax)
1.0 BACKGROUND Holding tax is the main source of revenue of Pourashava. Regular assessment and reassessment and efficient collection of holding taxes are the keys for Pourashava to strengthen their financial capacity. Re-assessment of holding tax is due to Pourashava after each five year. Faridpur and Gopalganj Pourashavas have been due to carry our reassessment activities in this year. Urban Governance and Infrastructure Improvement (Sector) Project (UGIIP-III) has therefore given very high importance to strength the capacity of this two Pourashavas through a training namely ‘Resource Mobilization (Holding tax) so that they can enhance their resource mobilisation through efficient tax management including proper re-assessment and efficient collection of demand (not less than 85% of the demand both arrear and current). It may also be mentioned that conducing re-assessment after five years interval and efficient collection of holding tax (not less than 85%) is a core activity of Pourashava as stated in the Urban Governance Improvement Action Plan (UGIAP). Failing to achieve this target may result exclusion of the Pourashava from the UGIIP-III. Considering the importance, GICD-II conducted two days training for the relevant participants of the selected Pourashavas under UGIIP-III. The objectives, contents, participants, methodologies and other relevant information related to this two day training course are described below: 2.0 THIS REPORT The main purpose of this report is to make documentation of Resource MobilizationHolding tax training and share the training outcomes with the Project Director of UGIIP-III, LGED for follow-up actions. 3.0 THE TRAINING The ‘Training on ‘Resource Mobilization (Holding Tax)’ was designed for two days in Pourashava of Faridpur and Gopalganj to strengthen capacity of the officials relevant to holding tax assessment and collection 3.1 Management of training GICD-II prepared the training plan in consultation with Training Officer at PMU. Training Officer prepared budget and get approval from the Project Director. Upon approval of the training plan and budget PMU was send this plan and budget to all Pourashavas mentioning the dates and list of participants. The GICD Municipal Taxation and Financial Specialist in coordination with Training Specialist and with support from Regional Coordinator (Municipal Finance) and PMU were responsible for conduction of the training courses. The Pourashava was responsible for organizing the course at the Pourashava level. The responsibilities included i) Selection and invitation to all participants, II) Venue setup, iii) Preparation of Banner, iv) Organise and make the training materials, equipment, logistics etc. available. 3.2 Objective of Training At the end of each batch of training, the participants/staff of the Pourashavas attending in the course were able to: o Explain the Legal basis Re- Assessment of Pourashava Holding Tax o Identify the Embargo & limitations of imposing holding tax o Explain the concept of Re-Assessment o Identify the annual valuation methods of holding tax o Explain the concept of Interim Assessment o Identify the applicable methods for Interim Assessment o Set target for increasing collection of holding tax o Identify the stakeholders for increasing collection of holding tax o Identify the role of Pourashava tax collection section o Identify the role of Pourashava during the re-assessment activities of holding tax.
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Training Report on Resource Mobilization (Holding Tax)
3.3 Content of Training Course covered a wide range of areas for mobilisation of resources by the Pourashava through holding tax. The contents are: o o o o o o o o o o o o o o o o o
Legal basis Re- Assessment of Pourashava Holding Tax Embargo & limitations of imposing holding tax Re- Assessment of Holding tax Annual Valuation & methods of holding tax Interim Assessment of Holding Tax Applicable methods for interim assessment Classification of holdings under the area of Pourashava Holding Tax Concept regarding skills of collecting holding tax Target of increasing collection of holding tax Involved stakeholders for increasing collection of holding tax Instructions/ Tasks for increasing holding tax Role of tax collection section Preparation and distribution methods of bills Simplifying the payment methods of holding tax Introduce Motivational and encouragement system for rapid collection of holding tax Legal actions against defaulters of payment holding tax Role of Pourashava during the re-assessment activities of holding tax.
3.4 Materials & Equipment of Training Materials o o o o o o
Equipment
Training handbook PPTs Flip Paper White board & Marker VIPP card Measurement tape
o o o o
Laptop Multimedia Projector Screen etc. Camera
3.5 Training Implementation This was a 2-day training course held at Gopalganj and Faridpur Pourashava as per the following dates: 1.Faridpur PS Batch
1
Training Date
12/11/18 Monday
No. of Participants
27
Facilitators
Md. Zafrul Quddus , Training Specialist, Md. Zahurul Islam, Municipal Taxation & Financial Specialist Md. Alfaj Uddin, Regional Coordinator (Municipal Finance)
13/11/18 Tuesday
2.Gopalganj PS Batch
2
Training Date
14/11/18 Wednesday
No. of Participants
27
Facilitators
Md. Zafrul Quddus , Training Specialist, Md. Zahurul Islam, Municipal Taxation & Financial Specialist
15/11/18 Thursday
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Training Report on Resource Mobilization (Holding Tax)
3.6 Training participants The participants1of the training were as follows. SL. Designation Number of Participants from Faridpur Pourashava 1 2 3 4 5 6 7
Mayor Councilors Secretary Tax Assessor Asst. Tax Assessor Tax Collector Asst. Tax Collector Total
1 12 1 1 2 1 9 27
Number of Participants from Gopalganj Pourashava 1 12 1 1 2 1 9 27
3.7 Training methodologies All participants of the training course have long experience in the area of tax assessment and collection. Considering their back ground adult learning techniques and participatory methodologies were used in facilitation of the training. The methodologies included, icebreaking, participatory discussion and experience sharing, group work and presentation, field visit, brain storming, question and answer, visualized presentation. Introduction and ice-breaking: Facilitator conducted an introductory session for introduction each other and explained background and purpose of the training, and set training norms to create a learning environment. Training was inaugurated with the speech of Mayors.
Mayor in the inaguration session, Faridpur PS
Mayor in the inaguration session, Gopalganj PS
Participatory discussion and experience sharing: Participatory discussions are essential for making a learning environment in the training; therefore, participants were encouraged to share their experiences with the training topics to others.
Participants attended in a participatory discussion, Faridpur PS
1
Training attendance of Faridpur and Gopalganj are with Annex II & III
Participants attended in a participatory discussion, Gopalganj PS
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Training Report on Resource Mobilization (Holding Tax)
Group work and presentation: Participants working in a group motivates them to on-hand exercises; discussing and presenting their ideas help their understanding of particular subject areas. A number of group work and presentation was organized in the training.
Secretary of Faridpur PS presented his group work
Assistant Tax Assessor of Gopalganj PS presented his group work
Field visit: The two day training arranged a field visit to help the participants understand the practicality of holding tax assessment. Participants in several groups conducted a dummy exercise of re-assessment of holding to see irrationality, discrepancy in calculating present annual valuation.
Field visit on re-assessment excercise,Fardipur PS
Field visit on re-assessment excercise,Gopalganj PS
A short video documentary titled ‘’a field exercise of re-assessment of holding in Faridpur Pourashava’ has been uploaded to You Tube. For view, please click here to https://youtu.be/MCdvUBwCbGs Brain storming: Brainstorming helps the participants find out creative solutions to problems. Participants in the training attended a number of brainstorming exercise on calculation of different valuation methods of holdings.
Brainstorming through excercise ,Faridpur PS
Brainstrorming through exercise, Gopalganj PS
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Training Report on Resource Mobilization (Holding Tax)
Question and answer: Question and answer enables participants to find out who knows what. In the training, participants were asked content related different questions which were helpful to initiate the discussion participatory.
Participants responding to questions, Faridpur PS
Participants responding to questions,Gopalganj PS
Visualized presentation: Visualization using power point presentation helps participants to understand what they read and hear. Power point presentations were very useful for the facilitators to deliver the sessions.
‘Concept on ‘holding tax collection efficiency’
‘Steps of tax assessment activities’
3.8 Training evaluation At the end of training, a recap session was conducted to conceive and take on the learning things more clearly. The participants of the training were asked to assess and share the training learning and satisfaction level. The participants expressed their great satisfaction about the training. 3.9 Expected results It is revealed for the discussion with the participants that the training course might contribute to increase current demand of holding tax through proper re-assessment, and improve the capacity of tax officials in collection of holding tax. 4.0 CONCLUSION The training was very effective to enhance knowledge and skills of the participants on mobilizing resources through holding taxes. This was best reflected in comments of Mayor of Faridpur and Gopalganj Pourashava.
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Training Report on Resource Mobilization (Holding Tax)
ANNEX-I: Training Schedule
Local Government Engineering Department (LGED) Third Urban Governance and Infrustructure Improvment (Sector) Project (UGIIP-III) Governance Improvement and Capacity Development (GICD) Training on Resource Mobilization (Holding Tax) Duration
: 2 days
Training venue
Pourashava
Participants
: Mayor, Councilors, Secretary, Tax Assessor, Assistant Tax Assessor, Tax Collector, Assistant Tax Collector No. of participants : 27
Training Programme Time
Subject
Resource Person
1ST DAY 09:00-09:30
Registration Inauguration of Training Goals and objectives of training
09:30-10:00
10:00 -11:00
Mayor, MTFS, TS, RC- MF
Assessment of holding tax Basis of holding tax reassessment Embargo and limitations of tax impose
11:00-11:30 11:00-01:00
Tea break
01:00-02:00
02:00- 03:30
MTFS/TS/ RC-MF
Assessment of holding tax ( continue) Basis of holding tax reassessment Methods of annual valuation and assessment of holding tax
MTFS/ TS/RC-MF
Prayer and Lunch break
Interim tax assessment Activities of interim tax assessment Areas of interim tax assessment Methods of interim tax assessment Implementation of interim tax assessment activities
03:30-05:00
Exercise : Re-assessment and Interim Assessment
05:00
Closing of the day, and Tea entertainment
MTFS/TS/ RC-MF
MTFS/TS/ RC-MF
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Training Report on Resource Mobilization (Holding Tax)
Time ND
2
Subject
Resource Person
DAY
09:00-10:00
MTFS/TS/ RC-MF
Review of last day
10:0 - 11:00
MTFS/TS/ RC-MF Methods of increasing holding tax collection Classification of holdings under tax Concept of holding tax collection efficiency Target of increasing holding tax collection Stakeholders in increasing collection of holding tax Guidelines / Responsibilities in increasing collection of holding tax
11:00 - 11:30
11:30 - 12:45
12:45 - 01:00 01:00 - 02:00
Tea break
Methods of increasing holding tax collection (continue) Duties of tax collection section Process of preparing holding tax bill and distribution Simplification in payment of holding tax Motivation and arrangement in collection/ payment holding tax Legal actions against holding tax defaulters Application of power in collection arrear tax though crock and sales Execution of crock and sales
Group formation and setting guidelines of Field visit For hand-on exercise of tax assessment Prayer and Lunch break
02:00- 03:30 Field visit on hand-on exercise of tax assessment 03:30 - 04:30 Group discussion on field visit experience 04:30-05:00
Training Closing and tea entertainment
MTFS/TS/ RC-MF
MTFS/TS/ RC-MF
MTFS/TS/ RC-MF
MTFS/TS/ RC-MF MTFS/TS/ RC-MF
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Training Report on Resource Mobilization (Holding Tax)
ANNEX-II: Training Attendance 0f Faridpur PS
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Training Report on Resource Mobilization (Holding Tax)
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Training Report on Resource Mobilization (Holding Tax)
ANNEX-III: Training Attendance 0f Gopalganj PS
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Training Report on Resource Mobilization (Holding Tax)
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Training Report on Resource Mobilization (Holding Tax)
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