Phase I of the Programme provided assistance to the Ministry of Finance in its objective of continuing to improve the levels of tax and duty collection by the National Customs Agency and the National Revenue Agency.

Efficient collection of state revenues is a primary requirement of any Government. Efficient collection means promoting compliance by honest companies and individuals, whilst identifying and prosecuting those who deliberately avoid their obligations.

Crown Agents worked with both the National Customs Agency (NCA) and the National Revenue Agency (NRA) to promote compliance, detect fraud and safeguard revenue through:

• Training and development of NCA mobile teams
• Assistance with the enhancement of excise controls
• Support for the NCA intelligence and analytical functions
• Support for the implementation of outstanding recommendations from the previous Programme
• Development of the NRA capacity to identify revenue fraud
• Assistance with the development of the NRA internal audit function
• Assistance with the VAT audit function
• Assistance with the development of a VAT non-compliance unit
• Advice on the effective application of the VAT registration system
• Advice to the NRA large trader/taxpayer unit
• Support for the development of flexible NRA assurance teams
• Assistance to the new MoF Inspectorate Audit Team