taxpayers under new Law Intermediate % of Baseline 10 percent 20 percent 50 percent NBR's NBR √ LTU of LTU of LTU of LTU annual Results for taxpayers taxpayers taxpayers Indicator 6: VAT Large number Taxpayers who of LTU pay on-line VAT system active taxpayers under new Law Intermediate Days Baseline Baseline - Baseline - Baseline - Annual NBR's NBR 5 percent 10 percent 15 percent Results Indicator 7: for Average time to number refund process and issue of VAT system tax refunds active taxpayers under new Law Intermediate % Baseline Baseline + Baseline + Baseline + Annual NBR's NBR 5 percent 10 percent 15 percent Results Indicator 8: for “Hit of tax number rate” audits of VAT of tax active audit audits resulting taxpayers system in additional tax under assessments (in new Law a year) US$/ Baseline Baseline - Baseline - Baseline Annual NBR's NBR Intermediate BDT 5 percent 10 percent percent system Results Indicator 9: Taxpayer costs for complying with VAT Intermediate Process Tax Tax Tax Tax Tax Tax Annual NBR NBR, √
taxpayers under new Law Intermediate Results Indicator 6: VAT Large Taxpayers who pay on-line √ % of LTU Baseline for number of LTU VAT active taxpayers under new Law 10 percent of LTU taxpayers 20 percent of LTU taxpayers 50 percent of LTU taxpayers NBR's system NBR Intermediate Results Indicator 7: Average time to process and issue tax refunds Days Baseline for number of VAT active taxpayers under new Law Baseline - 5 percent Baseline - 10 percent Baseline - 15 percent Annual NBR's refund system NBR Intermediate Results Indicator 8: “Hit rate” of tax audits of tax audits resulting in additional tax assessments (in a year) % Baseline for number of VAT active taxpayers under new Law Baseline + 5 percent Baseline + 10 percent Baseline + 15 percent Annual NBR's audit system NBR Intermediate Results Indicator 9: Taxpayer costs for complying with VAT US$/ BDT Baseline Baseline - 5 percent Baseline - 10 percent Baseline percent Annual NBR's system NBR Intermediate √ Process Tax Tax Tax Tax Tax Tax Annual NBR NBR, annual