Title: Formulation of an Independent Revenue
Authority
Client: National Revenue Authority
Country: Sierra Leone
Year: 2000
Financing: World bank
Description of the project and services rendered
As part of its efforts to enhance revenue mobilization and improve the efficiency of operations of its revenue collecting institutions, the Government of Sierra Leone has approved the establishment of an independent revenue authority comprising an income tax division, a customs and excise division and a non-tax revenue division with effect from May 2000.
The expert, in collaboration with the Working Group, has to review the situation and evaluate the establishment of the autonomous authority and formulate a project document for the authority. The project document is expected to form the basis for donor assistance and funding for a period of at least two years. In addition, the expert has to:
- Determine and recommend an organizational structure for the authority;
- Determine and recommend on the basis of (a) above, minimum staffing needs for the authority following a staff inspection and grading exercise;
- Identify and recommend core staff to be retained;
- Define the minimum physical resource requirements as well as the computerization requirements that will facilitate their operations to maximize the tax collection effort;
- Recommend appropriate levels of remuneration for all categories of staff and other conditions of service;
- Define the minimum education requirements, including relevant experience, for recruitment to all posts consistent within the organizational structure;
- Assist in identifying internal sources of funding to support the authority at the end of donor funding;
- Identify and design training programs for staff to enhance their performance;
- Advice on the enabling legislation that will maintain the independence of the authority.
