Pioneer the integration of VAT and income tax in 11 pilot offices in Greater Accra. Staff will be in common offices, under a single head of office, and with a common audit process.
Introduced at R3R4 for assessment at the 6th review. Macroeconomic rationale: Strengthen revenue mobilization as part of the fiscal consolidation strategy. At R6R7, Partially implemented. Three integrated offices of the Domestic Tax Revenue Division (DTRD)—the large taxpayer office as well as one medium and one small taxpayer office—were operational by end-March 2012. Six additional integrated offices are scheduled to become operational by end-June 2012, with full integration by the end of the year (for a total of 64 offices).