1. 1 IFTA Managers Workshop/ Law Enforcement Seminar

2. Department of Finance Revenue and Taxation Division 2 Objectives  Present best practices  Facilitate discussion  Best Practices User Manual  Capture ideas/suggestions on roll-out and maintenance.

3. Department of Finance Revenue and Taxation Division 3 “Best Practices”  Why have the discussion?  What do we mean by “Best Practices”?  How are they identified?  Our methodology

4. Department of Finance Revenue and Taxation Division 4 The Questionnaire  Key Areas of Interest:  Screening applications  Revoking and suspending licences  Enforcement practices  Dealing with delinquencies  Clearinghouse participation Continued…

5. Department of Finance Revenue and Taxation Division 5 The Questionnaire  Automatic renewals  New technologies Benefits/problems Benefits/problems  Audit challenges and management

6. Department of Finance Revenue and Taxation Division 6 Discovery  Challenges are a constant in many areas  Similarities and Peculiarities  Successful administration through innovation

7. Department of Finance Revenue and Taxation Division 7 Most Common Challenges  Lack of education at carrier level  Screening process  Truck leasing companies  Automatic renewals  Clearinghouse participation  Revocation & suspension enforcement  Electronic filing

8. Department of Finance Revenue and Taxation Division 8 Jurisdiction Difficulties Percentage of Jurisdictions Difficulties

9. Department of Finance Revenue and Taxation Division 9 Educational Visits  Training sessions for the industry  Explain record keeping and licence requirements to new licencees and carriers  Regular mailings  Guides, pamphlets, and notices Continued…

10. Department of Finance Revenue and Taxation Division 10 Educational Visits Benefits  Identify and address record keeping problems  Identify high risk accounts  Establish trust ties  Opportunity to build strong relationships

11. 11 Your Thoughts What Does Your Jurisdiction Do?

12. Department of Finance Revenue and Taxation Division 12 Screening Process The applicant is asked if he or she has ever had an IFTA licence revoked The applicant is asked if he or she has ever had an IFTA licence revokedBenefits  Able to identify high risk applications  Rejected or approved with conditions  Minimizes future grief cases Continued…

13. Department of Finance Revenue and Taxation Division 13 Screening Process Ask applicants to specify where their fleet(s) is registered Ask applicants to specify where their fleet(s) is registeredBenefit  Use information to verify if other licences are held in that jurisdiction, or if there is a delinquency record Continued…

14. Department of Finance Revenue and Taxation Division 14 Screening Process Collect IRP data from applicants Collect IRP data from applicantsBenefits  Cross reference files to identify irregularities  Identify audit leads  Identify possible registration errors Continued…

15. Department of Finance Revenue and Taxation Division 15 Screening Process Screen out applicants if the previous year showed no inter-jurisdiction travel Screen out applicants if the previous year showed no inter-jurisdiction travelBenefits  Only applicants that meet the criteria are registered  Eliminates extra return processing caused by continual no operation returns  Audit plans based on an accurate account base

16. 16 Your Thoughts What Does Your Jurisdiction Do?

17. Department of Finance Revenue and Taxation Division 17 Truck Leasing Require that the leasing agreement be filed with the IFTA application Require that the leasing agreement be filed with the IFTA applicationBenefits  The person responsible for IFTA reporting can be clearly identified at application  Identification of possible registration errors Continued…

18. Department of Finance Revenue and Taxation Division 18 Truck Leasing Conduct regular books and records reviews Conduct regular books and records reviewsBenefits  Immediate identification of record keeping issues  Additional opportunity to educate licencees regarding possible problems

19. 19 Your Thoughts What Does Your Jurisdiction Do?

20. Department of Finance Revenue and Taxation Division 20 Automatic Renewals At least 4 jurisdictions offer automatic renewals At least 4 jurisdictions offer automatic renewalsBenefits   Reduces backlog at the end of year   Renewals are spread over a more manageable period of time   Incentive to carriers to ensure their quarterly reports are filed accurately and on time

21. 21 Your Thoughts What Does Your Jurisdiction Do?

22. Department of Finance Revenue and Taxation Division 22 Clearinghouse 39% reported that they are using the Clearinghouse, and 60% of the 39% reported that they use it to check an applicant’s status prior to issuing a licence 39% reported that they are using the Clearinghouse, and 60% of the 39% reported that they use it to check an applicant’s status prior to issuing a licenceBenefit  Identification of high risk applicants  Rejected or approved with conditions

23. 23 Your Thoughts What Does Your Jurisdiction Do?

24. Department of Finance Revenue and Taxation Division 24 Revocation & Suspension Enforcement A number of enforcement tools may be relied upon:  Communication to roadside agencies by flagging the suspended or revoked carriers  Enforcement officers to collect, or seize/remove plates or decals  Notify the Department of Motor Vehicles  renewal of licence or registration denied

25. 25 Your Thoughts What Does Your Jurisdiction Do?

26. Department of Finance Revenue and Taxation Division 26 Electronic Filing  All 14 respondents who reported that they use electronic filing, also reported that they had encountered challenges implementing the electronic functions  Registrants using the service varied from 1% to 36% Continued…

27. Department of Finance Revenue and Taxation Division 27 Electronic Filing Benefits  Accurately calculated reports  Saved time  No manual entry of information  No reliance on postal services

28. 28 Your Thoughts What Does Your Jurisdiction Do?

29. Department of Finance Revenue and Taxation Division 29 Jurisdiction Activities Percentage of Jurisdictions

30. Department of Finance Revenue and Taxation Division 30 Best Practices User Manual Intent Intent Approach Approach Timeline Timeline Stakeholder expectations Stakeholder expectations Maintenance Maintenance

31. Department of Finance Revenue and Taxation Division 31