68340 Property Tax Decentralisation Program Punjab, Pakistan (TF092808) Time Bound Action Plan Excise and Taxation Department – Business Blueprint Page 2 ___________________________________________________________________________________ _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 3 ___________________________________________________________________________________ Document History Project Name: Excise and Taxation Department Business Blueprint Action Plan Author: IRRV World Bank Team Owner: World Bank Document Name: Business Blueprint Distribution This document has been distributed to: - Name Title David Magor International Consultant (Taxation) Patrick Doherty International Consultant (Taxation) Gabor Peteri Institutional Development Expert Mark P Doherty International Expert (Information Technology) Mihaly Kopanyi Senior Infrastructure Specialist, World Bank Documentation Validity This document is only valid on the day it was published. _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 4 ___________________________________________________________________________________ _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 5 ___________________________________________________________________________________ TIME BOUND ACTION PLAN FOR THE FUNCTIONAL RESTRUCTURE OF THE GOVERNANCE AND ADMINISTRATION OF UPTI CONTENTS 1.0 INTRODUCTION .........................................................................................................................7 2.0 THE ACTION PLAN ....................................................................................................................7 3.0 RESPONSIBILITY FOR THE ACTION PLAN ........................................................................7 4.0 NEXT STEPS .................................................................................................................................8 ANNEX ONE - ACTION PLAN (TRANCHES) ..................................................................................9 ANNEX TWO – ACTION PLAN (TIMELINE) ................................................................................ 16 _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 6 ___________________________________________________________________________________ _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 7 ___________________________________________________________________________________ TIME BOUND ACTION PLAN FOR THE FUNCTIONAL RESTRUCTURE OF THE GOVERNANCE AND ADMINISTRATION OF UPTI 1.0 Introduction This document is Part Two of the Blueprint and represents an expression of the organisation, process and solution design for all areas covered in the vision of a modern, fit for purpose Property Tax Department. The scope of this document sets out a time bound action plan that covers both the high level design of the new organisation as well as the programme to deliver the specific operation. 2.0 The Action Plan If the proposals in the blue print were to be adopted by the Provincial Government we believe that, based on our experience, the reform process would take a minimum of five years. The Action Plan is, therefore, based on a five-year period – this can, of course, be adapted to take account of local circumstances. The Action Plan is set out in two parts – 1. The first part, based on the blueprint, identifies thematic areas of reform set out in six tranches together with the start year and the elapsed time required to complete a particular task: i. The thematic areas are, as follows: ii. Governance and Organisational Change iii. Changes in Management iv. Human Resource Development v. Information Technology vi. Valuation and Assessment vii. Tax Policy and Administration 2. The second part follows the thematic scheme but is set out as a conventional time line over 60 months so that a picture of the various activities and project overlaps is clear. Section 10.3 of the blueprint recommends the formation of a number of working groups that would work in parallel to deliver the change programme. 3.0 Responsibility for the Action Plan Section 10 of the Blueprint identifies that responsibility for the Action Plan lies with the Secretary, Excise and Taxation but on a day to day operational basis it is managed by a Programme Management Unit that is headed by a Programme Manager. The Programme Manager will report on a day-to-day basis to the Secretary. E&T but will be accountable for the strategic direction and progress of the change programme to a Strategic Programme Steering Group that meets bi- monthly and is chaired by the Chief Secretary or the Chairman, P&D. _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 8 ___________________________________________________________________________________ 4.0 Next Steps It has to be said that many of the issues identified in the inception report, the diagnostic report and the blueprint have been identified previously in various consultancy reports and were recognised by the Provincial Government in the Medium Term Policy Framework but little action has ensued. it is important, in going forward, that an action plan is developed incorporating detailed implementation plans but the essential next steps, to ensure that the programme of change is undertaken, are – 1. Acceptance of the blue print by the Government of the Punjab. 2. Putting in place adequate financial resources to fund the change programme. 3. Ensuring the commitment of the senior management team. 4. Setting up a Strategic Programme Steering Group. 5. The setting up of a programme management unit. 6. High-level commitment and monitoring of the project. In taking forward the reform process it is essential that the E&T Department has access to appropriate professional and experienced advice to enable it to develop its property tax administration and systems to international standards. The level of experience and the wider knowledge required is not currently available within the Department. To take the reform process forward the IRRV recommends that the Department seek external support through international consultancy in the following areas- 1. Human resource and capacity building including training. 2. Information and Communications Technology. 3. The development of property tax legislation and the administration of property taxes. 4. The development of customer services. 5. Governance and institutional reform. In making this recommendation the IRRV is conscious that the Department has been the subject of a considerable number of consultancy reports and there are further consultancy projects in the pipeline – 1. A pilot exercise to determine an appropriate performance based incentive scheme; 2. A benchmarking exercise, and 3. A process based consultancy project. In recommending further consultancy assistance the IRRV does not want to add to the burden on the Department but would propose that the consultancy projects it is recommending also provide assistance with the implementation of these activities and not just result in further reports. _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 9 ___________________________________________________________________________________ TIME BOUND ACTION PLAN FOR THE FUNCTIONAL RESTRUCTURE OF THE GOVERNANCE AND ADMINISTRATION OF UIPT Annex One - Action Plan (Tranches) Thematic Area of Reform – Tranche One Governance and Organisational Change Blueprint Action Start date Reference Timeframe Section 2 Governance and Institutional and Operational setting Start Date &  Set up Steering Group Year one Section 3  Agree blueprint Month one &  Initiate a legislative review to enable institutional setting Section 9  Develop plan to enable introduction of governance arrangements  Initiate funding process with donor  Determine terms of reference for Programme Management Unit (PMU)  Determine membership and implement PMU  Set up Working Parties  Project management Timeframe  Blending into current operational arrangements 11 months Section 4 Operational Principles Start Date  Create and instil the vision Year one  Develop the mission and values Month five  Design the key outcomes  Determine operating principles Timeframe 2 months Section 4 Organisational Design Start Date  Adjust the high level organisation structure for the Excise Year one and Taxation Department to accommodate the Property Month six Tax Department  Develop the high level organisational structure of the Timeframe Property Tax Department 25 months Section 4 Motivational Statement of Intent Start Date  Determine key policy drivers of the new department Year one  Make a statement of intent concerning the culture of the Month seven new department  Develop the branding of the Property Tax Department Timeframe 24 months Review the progress in implementation of Tranche One of Quarterly the Action Plan by the Steering Group _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 10 ___________________________________________________________________________________ Thematic Area of Reform – Tranche Two Changes in Management Blueprint Action Start Date Reference Timeframe Section 3 Develop Office Facilities Start Date  Set standards Year One  Review of existing facilities Month Eight  Consult staff  Determine modernisation programme Timeframe  Secure funding 2 months Section 3 Design Principles Start Date  Integrate design with IT development Year One  In accordance with standards Month Ten  Specify requirements Timeframe 1 month Section 3 Procurement programme Start Date  Tenders for development elements Year One  Tenders for equipment Month Eleven  Tender evaluation Timeframe 3 months Section 3 Implementation programme Start Date  Phased delivery Year Two  Creation of the model office Month Thirteen  Rollout Timeframe 3 months Section 8 Customer services Start Date  Integrate facilities with vision Year Two  Meeting stakeholder requirements Month Seventeen  Link facilities to technology Timeframe  Link to business process design 2 months Section 8 Start Roll Out Model to Districts Start Date Year Two Month Eighteen Timeframe 42 months Review the progress in implementation of Tranche 2 of the Quarterly Action Plan by the Steering Group _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 11 ___________________________________________________________________________________ Thematic Area of Reform – Tranche Three Human Resource Development Blueprint Action Start Date Reference Timeframe Section 5 Human resources Start date  Conditions of service Year One  Sizing the organization Month Five  Organisational structure  Job description Timeframe  Costing the structure 25 months  Secure funding for staffing changes and reward programme  Statement of commitment Section 5 Training Unit Start Date  Commitment to training Year One  Organisational structure Month Eight  Select trainers these will be internal appointments  Train the trainers Timeframe 5 months Section 5 Training needs analysis (TNA) Start Date  Develop a browser based TNA Year One  Develop a training review process Month Ten Timeframe 7 months Section 5 Develop training materials Start Date  Conventional paper based material Year One  Electronic browser based training systems Month Ten Timeframe 4 months Section 5 Delivery of training and continuing professional development Start Date  Delivery of training Year One  Link to professional body Month Ten  Qualification led structure Timeframe 5 months Review the progress in implementation of Tranche 3 of the Quarterly Action Plan by the Steering Group _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 12 ___________________________________________________________________________________ Thematic Area of Reform – Tranche Four Information Technology Blueprint Action Start Date Reference Timeframe Section 7 ICT – Determine Policies - Start Date  Software Year One  Hardware Month One  Networks  Electronic Communication Timeframe  Data management 4 months  Administration Section 7 Review ETAC Start Date  Reference International practice Year One  Revise specification Month One  Procure changes  Develop Changes Timeframe  Implementation plan – Roll Out to District Offices 42 months Section 7 Electronic Document Management System (EDMS) Start date  Secure funding Year One  Consider policy on historic data Month Five  Prepare the appropriate specifications Procurement EDMS Timeframe  Tenders for development elements 37 months  Tenders for equipment  Tender evaluation Implementation Plan for EDMS  Moving to a paperless office  Reference International practice  Integrate into customer service delivery Section 7 Office Systems Start Date  Secure funding Year One  Assess requirements Month Five  Prepare specifications Procurement – Office Systems Timeframe  Prepare Tenders 37 months  Advertise  Tender evaluation Implementation Plan for Office Systems Section 7 Developing GIS & Links with ETAC Start Date  Identify changes to GIS Year One  Development of Changes Month Three  Implementation of Changes Timeframe 39 months _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 13 ___________________________________________________________________________________ Review the progress in implementation of Tranche 4 of the Quarterly Action Plan by the Steering Group Thematic Area of Reform – Tranche Five Valuation and Assessment Blueprint Action Start Date Reference Timeframe Section 4 Valuation Start Date  Create Valuation Unit Year One  Develop high level organisational structure Month Five  Implement new unit  Decide on valuation methodology and approach Timeframe  Develop written procedures 11 months  Evaluate the use of Automated Valuation models Section 5 Training programme Start Date  Carry out training needs analysis Year One  Determine content Month Nine  Decide on delivery style  Select trainers Timeframe  Implement 8 months Section 6 Revaluation Start Date  Review valuation tables Year Two  Consider need for revaluation Month Seventeen Timeframe 6 months Section 6 Improve coverage of tax base Start Date  Integrate with GIS Year One  Survey Month One  Field review  Review exemptions Timeframe 60 months Review the progress in implementation of Tranche 5 of the Quarterly Action Plan by the Steering Group _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 14 ___________________________________________________________________________________ Thematic Area of Reform – Tranche Six Tax Policy and Administration Blueprint Action Start Date Reference Timeframe Section 6 Billing and Collection Start Date  Deliver written procedure manuals Year One  Determine protocol for accounting principles Month Eight  Ensure there is separation of duties and internal check  Implement a staff awareness campaign on cash flow management Timeframe  Review management information 9 months  Evaluate the need for a workflow process Section 6 Reliefs Start Date  Review the policy on existing reliefs Year One  Review the administration on existing reliefs Month Five Timeframe 7 months Section 6 Develop Enforcement Programme Start Date  Introduce annual programme Year One  Write procedures Month Nine  Revise system specification  Implement plan Timeframe 27 months Section 6 Live Enforcement Start Date  Write procedures Year Two  Separation of duties Month Thirteen  Internal check  Implementation Timeframe 31 months Review the progress in implementation of Tranche 6 of the Quarterly Action Plan by the Steering Group _____________________________________________________________________ World Bank / ACTION PLAN TIMELINE Excise and Taxation Department – Business Blueprint Page 16 ___________________________________________________________________________________ Annex Two – Action Plan (Timeline) Year One Year Two Year Three Months 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 Area of Reform – Tranche One: Governance Arrangements Set Up Steering C’ttee Agree Blueprint Donor Funding Develop Governance Arrangements Legislative Review Legislative Approval Plan PMU PMU Operational Work Parties Operational Area of Reform – Tranche One: Operational Principles Create and instil the vision Develop Mission Statement _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 17 ___________________________________________________________________________________ Timeline Year One Year Two Year Three Month 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Design the key outcomes Determine operating principles Area of Reform – Tranche One: Operational Design Design & Implement organisational change in E&T Design & Implement organisational change PTD Area of Reform – Tranche One: Motivational Statement Determine key policy drivers Statement of intent Develop branding of PTD Report to Steering Committee _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 18 ___________________________________________________________________________________ Timeline Year Three Year Four Year Five Month 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 Area of Reform – Tranche One: Governance Arrangements Set Up Steering C’ttee Agree Blueprint Donor Funding Develop Governance Arrangements Legislative Review Legislative Approval Plan PMU PMU Operational Working Parties Operational Area of Reform – Tranche One: Operational Principles Create and instil the vision Develop the Mission Statement/values _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 19 ___________________________________________________________________________________ Timeline Month Year Three Year Four Year Five Month 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 1 12 Design the key outcomes Determine operating principles Area of Reform – Tranche One: Organisational Design Implement organisational change in E&T Implement organisational change PTD Area of Reform – Tranche One: Motivational Statement Determine key policy drivers Statement of intent Develop branding of PTD Report to Steering Committee _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 20 ___________________________________________________________________________________ Timeline Year One Year Two Year Three Month 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 Area of Reform – Tranche Two: Office Facilities Review Existing Office Facilities Develop Design Principles Procurement Programme Implementation Programme – Model Office Develop Customer Services Links Roll Out Model to Districts Report to Steering Committee _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 21 ___________________________________________________________________________________ Timeline Year Three Year Four Year Five Month 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 1 12 1 2 3 4 5 6 7 8 9 10 11 12 Area of Reform – Tranche Two: Office Facilities Review Existing Office Facilities Develop Design Principles Procurement Programme Implementation Programme – Model Office Develop Customer Services Links Roll Out Model to Districts Report to Steering Committee _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 22 ___________________________________________________________________________________ Timeline Year One Year Two Year Three Month 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 1 1 2 3 4 5 6 Area of Reform – Tranche Three: Human Resources Human Resources Review Conditions of Service Organisational Structure / Staffing Develop Job descriptions Develop Reward Structure Implement New Structures Training Unit Determine Structure Select Trainers Train the Trainers _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 23 ___________________________________________________________________________________ Timeline Year One Year Two Year Three Month 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 Training Needs Analysis Develop Browser Based TNA Develop Training Review Process Undertake TNA Develop Training Materials/Courses CPD Deliver On-going Training Report to Steering Committee _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 24 ___________________________________________________________________________________ Timeline Year Three Year Four Year Five Month 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 Area of Reform – Tranche Three: Human Resources Human Resources Review Conditions of Service Review Organisational Structure / Staffing Develop Job descriptions Review Reward Structure Implement New Structures Training Unit Determine Structure Select Trainers Train the Trainers _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 25 ___________________________________________________________________________________ Elapsed Months Year Three Year Four Year Five Month 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 Area of Reform – Tranche Three: Human Resources Training Needs Analysis Develop Browser Based TNA Review Training Undertake TNA Review Training Materials/Courses CPD Deliver On-going Training Report to Steering Committee _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 26 ___________________________________________________________________________________ Timeline Year One Year Two Year Three Month 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 Area of Reform – Tranche Four: ICT Determine Policies: Software Hardware Networks Electronic Communications Data Management Administration Review ETAC: International Systems Revise Specification Procure Changes Develop Changes _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 27 ___________________________________________________________________________________ Timeline Year One Year Two Year Three Month 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 Roll Out New System EDMS - Policy Secure Funding Develop Document Manage Policy Prepare Specification EDMS - Procurement Prepare Tender Advertise Tender Tender Evaluation EDMS - Implementation Office Systems Secure Funding Assess Requirements _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 28 ___________________________________________________________________________________ Timeline Year One Year Two Year Three Month 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 Prepare Specifications Procurement Prepare Tender Advertise Tender Tender Evaluation Implementation GIS Identify Changes to GIS Development of changes Implementation Report to Steering Committee _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 29 ___________________________________________________________________________________ Elapsed Months Year Three Year Four Five Month 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 Area of Reform– Tranche Four: ICT Review Policies: Software Hardware Networks Electronic Communications Data Management Administration Review ETAC: International Systems Revise Specification Procure Changes Develop Changes _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 30 ___________________________________________________________________________________ Elapsed Months Year Three Year Four Year Five Month 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 Roll Out New System EDMS - Policy Secure Funding Develop DMS Policy Prepare Specification EDMS - Procurement Prepare Tender Advertise Tender Tender Evaluation Implementation Office Systems Secure Funding Assess Requirements _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 31 ___________________________________________________________________________________ Timeline Year Three Year Four Year Five Month 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 Prepare Specifications Procurement Prepare Tender Advertise Tender Tender Evaluation Implementation GIS Identify Changes to GIS Development of changes Implementation Report to Steering Committee _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 32 ___________________________________________________________________________________ Timeline Year One Year Two Year Three Month 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 Area of Reform – Tranche Five: Valuation Create Valuation Unit Develop Management Structure Appoint New Staff Set Up New Unit Determine Valuation Methodology Develop Written Procedures Evaluate Automated Valuation Models Training TNA _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 33 ___________________________________________________________________________________ Timeline Year One Year Two Year Three Month 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 Develop Courses Select Trainers Undertake Training Revaluation Undertake Revaluation Implement Tax Base Coverage Integrate with GIS Review Exemptions Report to Steering Committee _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 34 ___________________________________________________________________________________ Timeline Year Three Year Four Year Five Month 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 Area of Reform – Tranche Five: Valuation Create Valuation Unit Develop Management Structure Appoint New Staff Set Up New Unit Determine Valuation Methodology Develop Written Procedures Evaluate Automated Valuation Models Training TNA _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 35 ___________________________________________________________________________________ Timeline Year Three Year Four Year Five Month 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 Develop Courses Select Trainers Undertake Training Revaluation Undertake Revaluation Implement Tax Base Coverage Integrate with GIS Review Exemptions Report to Steering Committee _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 36 ___________________________________________________________________________________ Timeline Year One Year Two Year Three Month 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 Area of Reform – Tranche Six: Tax Collection Billing and Collection Review Procedures inc. Internal Check Review Written Procedures Implement New Procedures Staff Awareness Campaign/Training on Procedures Reliefs Review Reliefs Implement Changes Review Administration _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 37 ___________________________________________________________________________________ Timeline Year One Year Two Year Three Month 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 Enforcement Develop Written Procedures Deliver Training Review ETAC Specification Develop Enforcement Programme Review Procedures Implement Report to Steering Committee _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 38 ___________________________________________________________________________________ Timeline Year Three Year Four Year Five Month 1 2 3 4 5 6 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 Area of Reform – Tranche Six: Tax Collection Billing and Collection Review Procedures inc. Internal Check Develop Written Procedures Implement New Procedures Staff Awareness Campaign/Train ing on Procedures Reliefs Review Reliefs Implement Changes Review Administration _____________________________________________________________________ World Bank / Excise and Taxation Department – Business Blueprint Page 39 ___________________________________________________________________________________ Elapsed Months Year Three Year Four Year Five Month 1 2 3 4 5 6 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 Enforcement Develop Written Procedures Deliver Training Review ETAC Specification Develop Enforcement Programme Review Procedures Implement Report to Steering Committee _____________________________________________________________________ World Bank /