1. Who implement and monitor tax reforms? AIM: INCOME TAX REFORM Vanuatu
GROUP 5
Who implement and monitor tax reforms?
AIM: INCOME TAX REFORM
Vanuatu

2. Tax Administration (implement)
Ministry for Revenue (Samoa)
Finance Department (Tokelau)
Ministry of Finance (Marshall Islands)
Monitoring
Depends on which country the Act is implemented.
Samoa – MOF also have a role in monitoring

3. Timeline (2017) New Income Tax Law – Pass in January Jan – March:
Training of Staff,
Changes to IT infrastructure,
Designing new forms to align with the new legal requirements,
Apr – June : awareness programs for all stakeholders/taxpayers
July – IMPLEMENTATION of Income Tax (Fiscal Year – FY)

4. MONITORING & EVALUATION – a few months later (after 3 months)
Urgent Amendments and Regulations etc
Policies and Guidelines to make sure the Act smooth transition

5. Structure of Revenue Review Task Force
Team 1 Secretariat, Policy and Legislation
(Lead by Tax Policy Unit) and the Attorney Generals Office
Team 2 Modernization of Tax Administration (Lead by DCIR)
Team 3
Review of Non Tax Revenue (Lead by Tax Policy Unit and DCIR)
Supporting Teams
Data Team
Communication, Public Consultation and awareness team