Passage of a satisfactory tax code, that strengthens administration, including auditing, payment enforcement and sanctions.
At P1R10 the Board granted a waiver with respect to the non-approval of the Tax Procedures Code, based of corrective actions taken by the authorities on strengthening tax administration. Subsequently on 09/06/06, the authorities passed a Tax Procedures Code, broadly in line with the objectives of the staff, with the exception of that the positive silence provisions were not deleted from the law.