Customs (TRA) inavyohujumu waagizao magari ya Japan

[Mtoto wa Mkulima]

Jamani kuna mkasa umenipata nimeona niuweke hapa ili kama kuna watu wa TRA wausome na waache wizi.

Jamaa yangu amenunua gari zake mbili zilizotumika. Gari alizonunua ni Escudo gharama zilikuwa ni USD 4500 sasa kilichotokea alipoenda TRA jamaa wakamwambia kodi ni USD 4500. Tulipouliza wakasema sisi tumeangalia kwenye website gari kama hii ni USD 7000

import duty 1050

penalty 1050

VAT 1260

inspection 38.4

import declaration form 10

shipping line 60

port charges 67.2

handling 52

VAT ya port charges na Handling 23.54

Zote hizo ni dola si %

Kwanza kuna VAT mara mbili na sijui gharama zote hizo wanachukulia kwa % ngapi
Kuuliza vigezo wanavyotumia ni eti wanaenda online wanatafuta gari kama hiyo ya mwaka huo huo wanaangalia inauzwa bei gani eti

ndo maana invoice zetu hawaziweki maanani ila nimechukia sana mkuu. Huu wizi kabisa

Mdogo wangu niliwahi kumnunulia sale jamaa waliipiga kodi gharama ikazidi 120% ya CIF

Huu wizi kabisa mimi roho inauma sana maana hawa jamaa wanashindwa kukusanya kodi ya Madini na rasilimali zetu halafu wanakuja kuibia wananchi? Mimi sasa hivi mizigo napitishia Mombasa lakini roho inauma kwanini nisichangie hii pesa kwa nnchi yangu? Hii naamini ni watu wengi sana wanafanya hivyo na TRA wanapoteza pesa nyingi sana kwa hii kutaka cheap money.

Mimi nachotaka kusema Raisi wetu wala asihangaike kwenda nnje kutafuta wawekezaji, ni mfanya biashara gani atawekeza kwa mazingira kama haya? Nadhani badala ya kuhangaika na kupoteza pesa za walipa kodi bure angehangaika kuweka mazingira mazuri ya kufanya biashara. Bandari kama Dar bado inapotential nyingi sana za kukuza uchumi. Jamaa zangu wa Zambia huwa wanapeleka mzigo kupita Durban wanasema Dar kuna ukiritimba mwingi sana japo ni karibu.

Nimegundua sera ya kuzunguka kuwaalika wawekezaji haiwezi kufanikiwa kwa mtindo huu ni bora warekebishe mazingira ya nndani kwanza. Hakika ni vigumu kwa mwekezaji serious kuja kuwekeza kwa mazingira kama haya ya kwetu. Ila nawaomba watu wa TRA wawe wanatumia haki na akili badala ya mfumo huu wa sasa hivi ni wizi wa wazi kabisa.

IMENIUMA SANA WAZEE NDIO MAANA NIMEIWEKA HAPA ILI NANYI MJIONEE.

 

[Masanilo]

Mtoto wa Mkulima!!

Jamaa wa TRA ni balaa kubwa wale hasa kama una mzigo mdogo wanakupiga kweli kodi, Ukiangiza gari moja ama mawili ni kiama. Wafanya biashara wakubwa waagizao magari mengi wanaunafuu sana mfano wanaoagiza gari 30, hukwepa kulipa kodi cha muhimu next time jaribu ku-hook na jamaa wanaoagiza mzigo mkubwa. Ama vinginevyo pitishia mzigo wako bandari ya Zanzibar jamaa wanaelewa sana wale kwanza hakuna usumbufu na kodi mnaweza jadiliana...Bandari ya Dar is hectic hapafai kabisa.

Kuna kipindi nikitokea shule na vifurushi vyangu vya category A, walinikomesha ni heri ningesevu vijisent vyangu nikanunulia bongo... hata karani wa TRA ukiingia kwenye anga zake atakutoa upepo...tunasafari ndefu sana Tanzania

 

[Katibu Tarafa]

mk,
kama hao jamaa zako wanadocument za kweli bila mazabe,waambie wasibishane nao hao watu wa tra,wakisha toa magari yao waende mahakamani kudai refund na gharama zingine,watarudishiwa tu tra hawana kigezo chochote cha kupandisha gharama za manunuzi ya gari ambayo wewe umenunua.kuna kesi nyingi tu jamaa wameshinda na kulipwa fidia.

 

[Masanilo]

Mzee mahakamani itachukua muda gani mpaka ulipwe?

 

[Katibu Tarafa]

Haichukui muda,siku hizi kuna mahakama ya biashara na hapo ndipo mahala pake.

 

[Idimi]

Hawa jamaa wa TRA ni noma sana. Kuna wakati walikomalia sana magari kutoka visiwani hadi serikali ikaja juu, maana walikuwa wantoza ushuru wa juu hadi kero.
Sina uhakika kama sasa hali imebadilika, lakini kwa ujumla jamaa ni wababe sana.

 

[Ogah]

mk,
kama hao jamaa zako wanadocument za kweli bila mazabe,waambie wasibishane nao hao watu wa tra,wakisha toa magari yao waende mahakamani kudai refund na gharama zingine,watarudishiwa tu tra hawana kigezo chochote cha kupandisha gharama za manunuzi ya gari ambayo wewe umenunua.kuna kesi nyingi tu jamaa wameshinda na kulipwa fidia.

Nashukuru kwa taarifa hii ndg yangu klatibu Tarafa....................
...................soo inakuja pale mtu unapokuwa huna pesa ya kutosha kulipa hizo kodi.

Niliwahi kulizungumzia hili suala huko nyuma................na niliomba sana hawa watu wa TRA watuwekee ktk mtandao wao haya mambo ya KODI kwa UWAZI zaidi ili kila mtu ajue ni kiasi gani anatakiwa kuwa nacho ili akomboe mzigo/gari yake ifikapo Dar..........................most of the time hii suala la uplift linakuja kama SUPRISE kwa mteja...............which is NOT FAIR. siku unayoambiwa ulipie 120% .........huko bandarini siku za kulipia overstay zinakuwa zimeshajikita ile mbaya.

Kwa mfani lile Book ambalo TRA wanatumia ku-cross check prices za magari ni vema wakaliweka wazi kwa wananchi ili tujue kodi tutazo kutana nazo

Ninakubaliana kabisa na Katibu Tarafa kuwa inabidi tudai haki zetu.......kwani mimi wakati nanunua mzigo wangu nilipangiwa bei nikanunua............iweje leo TRA uje ufanye UPLIFT????

 

[Mtoto wa Mkulima]

mk,
kama hao jamaa zako wanadocument za kweli bila mazabe,waambie wasibishane nao hao watu wa tra,wakisha toa magari yao waende mahakamani kudai refund na gharama zingine,watarudishiwa tu tra hawana kigezo chochote cha kupandisha gharama za manunuzi ya gari ambayo wewe umenunua.kuna kesi nyingi tu jamaa wameshinda na kulipwa fidia.

Mimi pia niliwashauri hivyo ila inaonekana ukienda kuapili magari yakikaa bandarini kila siku unacharjiwa 20USD na itachukuwa si chini ya siku 10.

Ukiyatoa magari then usfunge kesi hadi hukumu itoke utakuwa umetumia pesa nying (Transaction cost ni kubwa sana) Ni bora tupitishie Mombasa tuu ndio inakuwa rahisi nadhani.

 

[Mtoto wa Mkulima]

Nashukuru kwa taarifa hii ndg yangu klatibu Tarafa....................
...................soo inakuja pale mtu unapokuwa huna pesa ya kutosha kulipa hizo kodi.

Niliwahi kulizungumzia hili suala huko nyuma................na niliomba sana hawa watu wa TRA watuwekee ktk mtandao wao haya mambo ya KODI kwa UWAZI zaidi ili kila mtu ajue ni kiasi gani anatakiwa kuwa nacho ili akomboe mzigo/gari yake ifikapo Dar..........................most of the time hii suala la uplift linakuja kama SUPRISE kwa mteja...............which is NOT FARE. siku unayoambiwa ulipie 120% .........huko bandarini siku za kulipia overstay zinakuwa zimeshajikita ile mbaya.

Kwa mfani lile Book ambalo TRA wanatumia ku-cross check prices za magari ni vema wakaliweka wazi kwa wananchi ili tujue kodi tutazo kutana nazo

Ninakubaliana kabisa na Katibu Tarafa kuwa inabidi tudai haki zetu.......kwani mimi wakati nanunua mzigo wangu nilipangiwa bei nikanunua............iweje leo TRA uje ufanye UPLIFT????

Unajua Mkuu TRA wanafanya biashara zao kama biashara za mtaani yaani ni biashara za kihuni kabisa nitamwandikia hata Camissiner wao waach uhuni.

Ukicheki website ya Kenya unaona kila kitu kiko wazi na unaweza kulipa kodi zote hata gari haijafika as long as unadocument zako. Naweza kukutumia website 10 au zaidi za magari uangalie bei zao hazifanani kabisa na nasikia watu wa TRA wao wanatumia AUTOREC kama web model yao while jamaa ni most expensive car salers.


Niliwaandikia KRA (Kenya Revenue Authority) na haya ni majibu yao.

[QUOTE]http://www.kra.go.ke/customs/faqcustoms2.html

Q1. Importation of second hand motor vehicles

Duties and Taxes payable
Import duty at 25%, Excise duty at 20% and VAT at 16% are payable cumulatively and in that order. i.e,
Import duty is 25% of the Customs value (CIF) of the vehicle i.e. 25% of (Invoice value + Insurance + Freight charges)
Excise duty is 20% of (Customs Value + Import Duty)
VAT is 16% of (Customs Value + Import Duty + Excise Duty)

Further, an Import Declaration Fee (IDF) of 2.25% of the CIF is also charged subject to a minimum of Ksh. 5,000 payable in advance on application.
Clearance through Customs

To clear the vehicle through Kenya Customs, an importer will have to contract a licensed clearing agent to process their declaration in the Simba 2005 system. A listing of licensed clearing agents is available online here.
The clearing agent will lodge an import entry in Simba 2005 system, pay the required duties and taxes and present all the relevant documentation for Customs to pass the entry.
The documents required are:
Original Commercial Invoice.
Original Bill of Lading.
Import Declaration Form obtained from Customs.
Authentic Original Logbook from country of origin.
KRA shall not accept a Certificate of Export issued by Dubai Police or any other authority as a substitute for a foreign log book.
If the logbook is in a foreign language, an English translation issued by the respective Embassy, High Commission or a consulate based here in Kenya, must be furnished to Customs to authenticate the foreign logbook.
Cancellation of the foreign Logbook
Certificate of Inspection by Japan Auto Appraisal Institute (JAAI)
Any other document that may be required by Customs
Note: The vehicle must meet Kenya Bureau of Standards KS 1515:2000 ・Code of Practice for Inspection of Road Vehicles.
The Standard spells out three major criteria for acceptance of vehicles of importation:
A. Age Limit
All road vehicles, which are more than eight years old from the year of manufacture, shall not be allowed for importation. Currently we are accepting cars manufactured in 2000 and after.
B. Left Hand Drive
All left hand drive vehicles are not allowed for registration unless they are for special purpose i.e. Ambulances, Fire Tenders and large construction vehicles imported for projects and to be eventually donated to the Kenyan Government.
C. Road Worthiness
All used vehicles imported into Kenya shall be inspected for Road Worthiness, safety and other requirements.
All imports of used motor vehicles including those belonging to returning residents, diplomats and or public servants must meet the above requirements.

[/QUOTE]

 

[Ogah]

Mtoto wa Mkulima,

thanks Mkuu......................unajua yaani inachefua mpaka sijui nisemeje....in Kenya mambo yao mengi hivi sasa waweza fanya online.....kama ambavyo wame-indicate....na ni straightforward......................yaani mimi nimeshawahi kukutana na agent kumbe naye anatumia jina la agent mwingine ili ku-clear mzigo........yaani bongo si mchezo

Yaani hawa jamaa wa TRA inabidi kuwavalia njuga mazee

 

[DAR si LAMU]

dear all,

kra iko serious[au tuseme serikali ya kenya]kwa sababu hayo ndo mapato wanayotegemea kuendeshea nchi!hawaishi kwa misaada hao!

sasa sisi tumezoea vya dezo,kwahiyo hatuoni umuhimu wa kusimamia mapato yetu[ambayo yanatutosha tukiyakusanya vizuri!],ndo maana kila kukicha hatutulii,kiguu na njia huku na huko,eti tunatafuta misaada na wawekezaji. mbona hao wawekezaji hapa wapo!

hali hii ndo inafanya kila mtu nae atumie ujanja kuifaidi hiyo keki ndogo inayopikwa!

mpaka pale tutakapoacha kuombaomba na kuanza kujitegemea ndo mambo haya ya kipuuzi yataisha!

asalaam aleykhum!

 

[Mtoto wa Mkulima]

Mtoto wa Mkulima,

thanks Mkuu......................unajua yaani inachefua mpaka sijui nisemeje....in Kenya mambo yao mengi hivi sasa waweza fanya online.....kama ambavyo wame-indicate....na ni straightforward......................yaani mimi nimeshawahi kukutana na agent kumbe naye anatumia jina la agent mwingine ili ku-clear mzigo........yaani bongo si mchezo

Yaani hawa jamaa wa TRA inabidi kuwavalia njuga mazee

Wakuu nashukuru kwa michango yenu mzuri. jamani Tatizo la TRA ni kubwa sana ni kubwa kuliko watu wengi wanvyofikri. Mtu uajua tatizo la TRA pale tuu utakapokuwa unadeal nao. Unajua hata haya matatizo ya kuongeza kodi za mafuta ni sababu TRA wanakuwa wazembe wa kutafuta vyanzo vya kudi na kuwa na ukusanyaji wenye tija. Kutokana na hilo sasa wanatafuta vyanzo rahisi kabisa vya kukusanyia mapato bila kuangalia impact yake kwenye uchumi. Kodi kama za mchanga wa dhahabu hazikusayi, migodi hailipi kodi, Mahoteli hayalipi kodi. BASI INAKUWA RAHA ZAIDI PALE UNAPOKUWA MWEKEZAJI WA KIGENI UTAPATA MISAMAHA YA KODI HADI UNACHANGANYIKIWA.

Niliwahi kuongea na jamaa wa UNIDO akaniambia bwana Africa kama mmeshaweka mazingira mazuri ya uwekezaji wawekezaji wa ndani wataweekeza kuliko wa nnje na kama wawekezaji wa nndani hawawekezi basi ujue kunatatizo.


Ila wazee hii kitu ya TRA na utendaji wake wa kazi inasikitisha sana.

 

[Katibu Tarafa]

kulala mika bila vitendo hakusahiidi kitu,kama una pesa kwa wakati huo bora ulitoe kwa bond, ndipo udai haki yako.kikubwa zaidi ni maagent wetu hawana shule ya kodi kwa hiyo wanafanya kazi kwa mazoea tu.hivyo kuwafanya na watu wa tra nao kulala.mimi huwa nashughulikia mwenyewe mizigo yangu.ndio maana nauzoefu wa haya mambo.

 

[Mtoto wa Mkulima]

kulala mika bila vitendo hakusahiidi kitu,kama una pesa kwa wakati huo bora ulitoe kwa bond, ndipo udai haki yako.kikubwa zaidi ni maagent wetu hawana shule ya kodi kwa hiyo wanafanya kazi kwa mazoea tu.hivyo kuwafanya na watu wa tra nao kulala.mimi huwa nashughulikia mwenyewe mizigo yangu.ndio maana nauzoefu wa haya mambo.

Mzigo umetoka lakini issue hapa ni kuwa nini kifanyike ili hili tatizo lisiwepo. Hii sio kwa faida yetu tuu bali pia kwa nnchi na uchumi wetu kwa jumla. Nimeleta hii issue ili watu wengine nao wajue wapo watu wengi watakuwa wanatuma mizigo huko nyumbani na wao hawako huko. Wewe uko huko ni rahisi kufuatilia issue zako lakini kwa wenzangu wako nnje ya nnchi tunalalamika ili kuwepo na procedure na estimation zinazoeleweka na za standard ili kuepuka usumbufu na kupunguza mambo ya virushwa vidogo vidogo mkuu.

 

[Katibu Tarafa]

mk,
kubadilisha utendaji kazi wa TRA, sio kazi rahisi lakini mimi na wewe tukifuata sheria na kuwa wakweli ktk kutoa vielelezo vyetu na kutokubali kupindisha sheria kwa kugushi nyaraka halisi (invoice).dawa ni mahakamani tu hakuna kingine.wakilipa fidia kwa makosa yale yale kila siku watabadilika tu.

 

[Ogah]

Katibu Tarafa

Hatukatai kuwa wapo watu wanaogushi invoices...............kuwashughulikia hawa wenye kugushi invoice ni rahisi zaidi kuliko hiyo njia unayosema kwenda mahakani baadaye. Ukinunua kitu/mzigo kutoka makampuni ambayo ni reputable......sidhani kama ni rahisi kugushi invoices zao...........(na hasa kwa system za wenzetu za kodi huwezi kudanganya i.e ni lazima uonyeshe true value ya kitu ulichouza ili ulipie kodi accordingly)...............na hata mtu akigushi ni rahisi sana ku-trace back the true invoice, na hapo ndio TRA wanatakiwa waweke hata let say 250% ya true invoice value ndio iwe kodi ya fundisho ili siku nyingine mtu asigushi

Yes kwenda mahakamani ni njia moja nzuri..................lakini kuna suala la time and money to be ready for use to facilitate the said procedure................hata hiyo bond si unalipia pia!!.....................na kwanini kitu ambacho ni straightforward kiwe na complications za kila siku watu kuongozana mara bond na mara mahakamani?

Hivi sasa wabongo wengi tulio nje tunafikiria kupitishia mizigo yetu Mombasa, simply because the Mombasa system is staright forward with less inconviniences.............na watu wako radhi kuchukulia mizigo yao Mombasa na kusafirisha hadi dar na kwingineko...........................i mean WHY should we reach to this stage???!!! WHY?

Yaani badala ya ku-encourage wananchi wako walipe kodi kwa kuweka system wazi na straightforward............serikali ina-complicate!!!.......................halafu utafikiri hawa watu wa kodi hawajawa exposed na system nzuri za kodi zinazofanya kazi.........it is so sad....kuona serikali inatumia pesa nyingi kupeleka hawa maafisa nje kusomea mambo ya kodi.....................lakini wapi they don't apply what they LEARNT......something is VERY VERY WRONG somewhere!!

Mtoto wa mkulima
Nafikiri inabidi kuandika makala magazetini.....................kuonyesha system za kodi za nchi kama ya Kenya na nyingine moja zaidi halafu tu-compare na TRA, halafu mwisho tuonyeshe possible mapato yao ya kila mwaka.

Huyu EL kila siku anapiga kelele kule bandarani eti watu wafanye kazi masaa 24 lakini anashindwa kuelewa what are the bottlenecks behind!!!!.......so strange kwa mtu kama yeye kutoelewa what are the bottlenecks

 

[Gamba la Nyoka]

Mimi nilipata kutuma nyumbani empty CD, nilituma kwa njia ya posta, zilipofika nikaambiwa TRA wanataka ushuru 100% ya bei niliyonunulia, nikaona ujinga, nikaachana nazo, zikatumwa back kupitia posta kurudi nilipokuwa.. actually kwa mtindo huu, hatuwezi kufanikiwa , kwa sababu utamkamuaje ng'ombe namna hii bila ya kumjengea hali ya kukamulika siku zijazo?. Mfumo wa kodi wa namna hii unauwa uwezo wa kujenga Wafanyabiashara wetu, Matokeo yake always tutategemea wafanyabiashara wa nje na wawekezaji kutoka nje ndo waumiliki uchumi wetu

 

[Katibu Tarafa]

Ogah,
mimi nakubaliana na wewe,lakini kwa bongo kisomo na kazi ni vitu viwili tofauti na hapo ndipo penye tatizo.hapa kuna mambo mengi yamejificha ndio maana utakuta kila kitu kimewekwa kwa mafumbo mafumbo tu.sisi ndio tunaweza kibadilisha hii TRA kama nilivyosema mwanzo hakuna njia ya mkato ni kupambana kwa kutumia sheria zao wenyewe.
Husione tabu kutafuta haki yako,na ukiwafanyia hivyo mara moja tu basi siku nyingine wakiona mzigo wako wataogopa kufanya ujinga.
Njia nyingine rahisi ili wasiuplift mzigo wako katia bima,hawawezi kuuplift hata kiama kije.

 

[Mtoto wa Mkulima]

Katibu Tarafa

Hatukatai kuwa wapo watu wanaogushi invoices...............kuwashughulikia hawa wenye kugushi invoice ni rahisi zaidi kuliko hiyo njia unayosema kwenda mahakani baadaye. Ukinunua kitu/mzigo kutoka makampuni ambayo ni reputable......sidhani kama ni rahisi kugushi invoices zao...........(na hasa kwa system za wenzetu za kodi huwezi kudanganya i.e ni lazima uonyeshe true value ya kitu ulichouza ili ulipie kodi accordingly)...............na hata mtu akigushi ni rahisi sana ku-trace back the true invoice, na hapo ndio TRA wanatakiwa waweke hata let say 250% ya true invoice value ndio iwe kodi ya fundisho ili siku nyingine mtu asigushi

Yes kwenda mahakamani ni njia moja nzuri..................lakini kuna suala la time and money to be ready for use to facilitate the said procedure................hata hiyo bond si unalipia pia!!.....................na kwanini kitu ambacho ni straightforward kiwe na complications za kila siku watu kuongozana mara bond na mara mahakamani?

Hivi sasa wabongo wengi tulio nje tunafikiria kupitishia mizigo yetu Mombasa, simply because the Mombasa system is staright forward with less inconviniences.............na watu wako radhi kuchukulia mizigo yao Mombasa na kusafirisha hadi dar na kwingineko...........................i mean WHY should we reach to this stage???!!! WHY?

Yaani badala ya ku-encourage wananchi wako walipe kodi kwa kuweka system wazi na straightforward............serikali ina-complicate!!!.......................halafu utafikiri hawa watu wa kodi hawajawa exposed na system nzuri za kodi zinazofanya kazi.........it is so sad....kuona serikali inatumia pesa nyingi kupeleka hawa maafisa nje kusomea mambo ya kodi.....................lakini wapi they don't apply what they LEARNT......something is VERY VERY WRONG somewhere!!

Mtoto wa mkulima
Nafikiri inabidi kuandika makala magazetini.....................kuonyesha system za kodi za nchi kama ya Kenya na nyingine moja zaidi halafu tu-compare na TRA, halafu mwisho tuonyeshe possible mapato yao ya kila mwaka.

Huyu EL kila siku anapiga kelele kule bandarani eti watu wafanye kazi masaa 24 lakini anashindwa kuelewa what are the bottlenecks behind!!!!.......so strange kwa mtu kama yeye kutoelewa what are the bottlenecks

Mkuu nashkuru sana kwa mchango wako wa kimawazo unajua watu hawajui ukubwa wa hili tatizo nadhani the way ulivyo shauri kama inawezekana kuandika makala kwa gazeti ni wazo zuri sana. Nadhani waandishi kwama akina wanakijiji na wataalamu wa uchumi akina Mkandara wanaweza kusaidia kwa hili. Ni kweli nimegundua watu wengi wanapitishia mizigo yao Mombasa na mimi nashangaa tunabandari tatu Tanga, Dar na Mtwara zote hizi hazijawaweza kufanya kazi kwa kiasi kinachotakiwa kwa sabubu ya kitaasis au miundo mbinu duni.

Ni bora uchangie uchumi wa Kenya lakini uepukane na Kero za Tanzania.


Swala la Mahakamani ni rahisi kusema lakini unapokuja kuangalia unakuta gharama yake ni kubwa sana kuna gharama ya pesa na muda na isitoshe wengi wetu tupo nnje ya nnchi hata huo muda wa kwenda mahakamani hatuna sasa tufanyeje? ni kutafuta njia nyingine nnje ya mahakama.


Swala la watu kufoji invoice kama ulivyosema ni rahisi kulishughulikia na naamini watu wengi wanakwepa kodi kwa sababu ya mzigo mkubwa wa kodi na mfumo mbaya wa kodi ya Tanzania.

 

[Mtoto wa Mkulima]

Inashangaza kwamba kuna miradi kama hii ambayo inafadhiliwa kwa mikopo na kulipwa na kodi za wana nchi. Ukiangalia huu mradi unamalengo ya tulichokuwa tunajadili hapa

The Tax modernization Project will assist the Government of Tanzania to increase tax revenues without increasing tax rates. The project has the following four components: (i) will improve the legal framework; (ii) broadening the tax base; (iii) strengthening the Tanzania Revenue Authority (TRA) to increase the efficiency and effectiveness of tax administration; and component (iv) will improve the administrative infrastructure. Key activities accomplished under the Tax Administration Project include the enactment of a new Income Tax Law, creation of the Large Taxpayers Department, and the Domestic Revenue Department, modernization of customs, training of staff, improvement of taxpayer services, and introduction of anti-corruption measures and improvement of infrastructure. http://web.worldbank.org/external/p...eSitePK=40941&menuPK=228424&Projectid=P100314