TohidA/MONA · Datasets at Hugging Face

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

The extension of the ASYCUDA++ information system to twelve (12) additional regional customs offices.

1

08/31/2011

MD

The extension to two additional border posts was achieved at end-October 2010. The extension to the remaining offices will be achieved by end-August 2011." At R3, met with delay in February 2012.

4

1

2011-08-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

The adoption of an IT master plan for the tax department (DGID) (after its audit to generalize the TIN); the development of a complete and integrated information system at the DGID; the modernization of the information system of the customs department (DGDDI) and its extension to all units.

2

12/31/2010

MOD-DATE

Introduced at R0. Rationale: The authorities aim to contain the decline in revenue by improving the performance of the tax and customs administration. At R1, delayed. Expected to be completed by 6/30/2011.

4

2

2010-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

The adoption of an IT master plan for the tax department (DGID) (after its audit to generalize the TIN); the development of a complete and integrated information system at the DGID; the modernization of the information system of the customs department (DGDDI) and its extension to all units.

2

06/30/2011

M

At R1, new test date to fully implement structural measure.

4

2

2011-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the TIN to all taxpayers and all the units of the tax and customs administration.

3

12/31/2010

MOD-DATE

Introduced at R0. Rationale: The authorities aim to contain the decline in revenue by improving the performance of the tax and customs administration. At R1, delayed. To become fully effective by end-December 2011.

4

3

2010-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the TIN to all taxpayers and all the units of the tax and customs administration.

3

12/31/2011

MOD-DATE

At R1, new test date to fully implement structural measure. At R3, Delayed. The generalization of the TIN to all taxpayers and all the units of the tax and customs administration will be completed by end-September 2012.

4

3

2011-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the TIN to all taxpayers and all the units of the tax and customs administration.

3

09/30/2012

MOD-DATE

At R3, Delayed. The generalization of the TIN to all taxpayers and all the units of the tax and customs administration will be completed by end-September 2012. At R4, delayed again. Test date recvised to 3/31/2013.

4

3

2012-09-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the TIN to all taxpayers and all the units of the tax and customs administration.

3

03/31/2013

SB

At R4, new test date of March 31, 2013.

4

3

2013-03-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the systematic use of the TIN by the DGDDI and the adoption of a deadline for the abolition of the use of nonspecific identification numbers at the level of ASYCUDA++ (0000000000000 and 299999999949).

4

12/31/2010

MOD-DATE

Introduced at R0. Rationale: The authorities aim to contain the decline in revenue by improving the performance of the tax and customs administration. At R1, delayed. Expected to be achieved by end-December 2011.

4

2010-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the systematic use of the TIN by the DGDDI and the adoption of a deadline for the abolition of the use of nonspecific identification numbers at the level of ASYCUDA++ (0000000000000 and 299999999949).

4

12/31/2011

MOD-DATE

At R1, new test date. At R2, The use of the identification numbers (0000000000000 and 2999999999949) has already been abolished, but the abolition of all nonspecific numbers within the ASYCUDA++ system will be achieved by December 2011. At R3, Delayed. The abolition of all nonspecific numbers within the ASYCUDA++ system will be completed by end-September 2012 with support from the AfDB.

4

2011-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the systematic use of the TIN by the DGDDI and the adoption of a deadline for the abolition of the use of nonspecific identification numbers at the level of ASYCUDA++ (0000000000000 and 299999999949).

4

09/30/2012

MOD-DATE

At R3, Delayed. The abolition of all nonspecific numbers within the ASYCUDA++ system will be completed by end-September 2012 with support from the AfDB. At R4, test date modified again to March 31, 2013 from end-September 2012.

4

2012-09-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the systematic use of the TIN by the DGDDI and the adoption of a deadline for the abolition of the use of nonspecific identification numbers at the level of ASYCUDA++ (0000000000000 and 299999999949).

4

03/31/2013

SB

At R4, new test date.

4

2013-03-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

The implementation of the integration and federation of all the agents at customs and at the Port Autonome de Cotonou in the one-stop window.

5

06/30/2011

M

Introduced at R0. Rationale: The authorities aim to contain the decline in revenue by improving the performance of the tax and customs administration. At R1, in progress.

4

5

2011-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Starting of the development of a complete and integrated information system at the DGID.

6

10/31/2011

MOD-DATE

Introduced at R2. Rationale: The authorities aim to contain the decline in revenue by improving the performance of the tax and customs administration. At R2, in progress with the assistance of the Canadian Aid Agency (CIDA). Scheduled to start in October 2011, but may take up to three years. At R3, Delayed. Scheduled to start in March 2012, but full development may take up to three years.

4

6

2011-10-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Starting of the development of a complete and integrated information system at the DGID.

6

03/31/2012

MOD-DATE

At R3, new test date on end-March 2012. Delayed. At R4, test date modified to end-March 2013.

4

6

2012-03-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Starting of the development of a complete and integrated information system at the DGID.

6

03/31/2013

SB

At R4, test date modified to end-March 2013.

4

6

2013-03-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Extension of the information system of the customs department (DGDDI) to all units.

7

08/31/2011

MD

Introduced at R2. Rationale: The authorities aim to contain the decline in revenue by improving the performance of the tax and customs administration. At R3, implemented in February 2012 (delayed).

4

7

2011-08-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Establishment of a joint Customs-Tax control unit.

8

12/31/2011

M

Introduced at R2. Rationale: Enhance revenue mobilization. Met at R3.

4

8

2011-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Operationalization of the computerized transit module of ASYCUDA++ between the Port of Cotonou and all land-based border posts.

9

03/31/2012

M

Introduced at R2. Rationale: Enhance revenue mobilization. At R3, in progress. At R4, completed.

4

9

2012-03-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Block the following fields in the customs declaration (ASYCUDA): Taxpayer Identification Number (TIN), inspection certification number (AV), and customs valuation corresponding to the AV.

10

06/30/2012

MOD-DATE

Introduced at R3. Objective: improve customs revenues. At R3, in progress. At R4, delayed. New test date of June 30, 2013.

4

10

2012-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Block the following fields in the customs declaration (ASYCUDA): Taxpayer Identification Number (TIN), inspection certification number (AV), and customs valuation corresponding to the AV.

10

06/30/2013

SB

At R4, new test date.

4

10

2013-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Including the PVI data to the one-stop window to facilitate systematic consistency checks, between the certification and attestation functions during data processing within the one-stop window.

11

06/30/2012

MOD-DATE

Introduced at R3. Objective: improve customs revenues. At R3, in progress. At R4, delayed. New test date of June 30, 2013.

4

11

2012-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.2

1.2. Revenue administration, including customs

Including the PVI data to the one-stop window to facilitate systematic consistency checks, between the certification and attestation functions during data processing within the one-stop window.

11

06/30/2013

SB

At R4, new test date.

4

11

2013-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

The adoption by the Council of Ministers of all implementing decrees of the Public Procurement Code.

1

09/30/2010

M

Introduced at R0. Rationale: The authorities want to create fiscal space for poverty-reduction expenditure and public infrastructure by improving the efficiency of public expenditure. At R1, achieved with slight delay. Implemented November 2010.

4

1

2010-09-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.7

1.7. Fiscal transparency (publication, parliamentary oversight)

Submission to the budget audit office (Chambres des Comptes) of the 2010 budget execution accounts.

1

12/31/2011

M

Introduced at R2. Rationale: Increase the transparency of public financial management. Met at R3.

4

1

2011-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the Supreme Court of a draft Organic Budget Law (LOLF).

1

12/31/2011

M

Introduced at R2. Rationale: Enhance the management of public finances. Met at R3.

4

1

2011-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

22

3. Civil service and public employment reforms, and wages

The adoption by decision of the Council of Ministers of a comprehensive strategy to reform the civil service.

1

06/30/2011

MOD-DATE

Introduced at R0. Rationale: The authorities aim to limit the expansion of the wage bill and to maintain fiscal space for infrastructure investment and measures to reduce poverty. At R1, in progress. At R2, Delayed. This effort is pursued with the support of technical and financial partners. Two preliminary studies on the remuneration system and civil service reform are underway and will be completed by end-December 2011. (New test date to be determined.) At R3, Delayed. The studies for the adoption by the Council of Ministers of a civil service reform strategy have made progress; the report on the diagnostic phase of the study on the remuneration system for civil servants was validated by end-February 2012; the other sections of the study will be completed by end-May 2012.

4

1

2011-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

22

3. Civil service and public employment reforms, and wages

The adoption by decision of the Council of Ministers of a comprehensive strategy to reform the civil service.

1

05/31/2012

MOD-DATE

At R3, Delayed. The studies for the adoption by the Council of Ministers of a civil service reform strategy have made progress; the report on the diagnostic phase of the study on the remuneration system for civil servants was validated by end-February 2012; the other sections of the study will be completed by end-May 2012. At R4, delayed. New test date of end-December 2012

4

1

2012-05-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

22

3. Civil service and public employment reforms, and wages

The adoption by decision of the Council of Ministers of a comprehensive strategy to reform the civil service.

1

12/31/2012

SB

At R4, new test date.

4

1

2012-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

22

3. Civil service and public employment reforms, and wages

Finalization of the studies for the preparation of the terms of reference and the project document for the Integrated Human Resources Management System (SIGRH).

2

12/31/2011

NM

Introduced at R2. Rationale: Improve the management of civil servants' compensation. At R3, This measure will henceforth be followed by the World Bank.

4

2

2011-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

22

3. Civil service and public employment reforms, and wages

Establishment of the Integrated Human Resources Management System (SIGRH).

3

12/31/2012

NM

Introduced at R2. Rationale: Improve the management of civil servants' compensation. At R3, text of condition revised to "Introduce the Integrated Human Resources Management System (SIGRH)". At R3, Delayed. This measure will be implemented with assistance from the World Bank. This measure will henceforth be followed by the World Bank.

4

3

2012-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

22

3. Civil service and public employment reforms, and wages

Completing the pilot phase and the decision of the extension of the "Sunkwe" system (civil servants' database) to the Ministry of Labor and Civil Service (MTFP).

4

06/30/2012

M

Introduced at R3. Objective: Improve management of the compensation of civil servants. In progress. This measure will be implemented with assistance from the World Bank. At R4, completed.

4

2012-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

23.1

4.1. Pension reforms

The presentation to the National Assembly of a draft law governing pensions based on the final report on the actuarial audit of FNRB.

1

12/31/2011

MOD-DATE

Introduced at R0. Rationale: The authorities aim to contain the impact of FRNB's deficit on public finances by strengthening its financial viability. At R1, in progress. At R2, in progress. At R3, Delayed. The draft legislation will be sent to the government, for submission to the National Assembly by end-May 2012.

4

1

2011-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

23.1

4.1. Pension reforms

The presentation to the National Assembly of a draft law governing pensions based on the final report on the actuarial audit of FNRB.

1

05/31/2012

M

At R3, Delayed. The draft legislation will be sent to the government, for submission to the National Assembly by end-May 2012. At R4, completed.

4

1

2012-05-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

24.2

5.2. Privatization, public enterprise reform and restructuring, other than pricing

The adoption by decision of the Council of Ministers of a regulatory framework governing the energy sector that will formally sanction the opening of electricity distribution to private investors, and the establishment of a regulatory authority and of a system that will guarantee transparency in the electricity price-setting mechanism.

1

06/30/2011

MOD-DATE

Introduced at R0. Rationale: The authorities aim to maintain the financial viability of the electricity company (SBEE). At R1, in progress.

4

1

2011-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

24.2

5.2. Privatization, public enterprise reform and restructuring, other than pricing

The adoption by decision of the Council of Ministers of a regulatory framework governing the energy sector that will formally sanction the opening of electricity distribution to private investors, and the establishment of a regulatory authority and of a system that will guarantee transparency in the electricity price-setting mechanism.

1

08/31/2011

MD

At R2, new test date. Delayed. This effort is pursued with support from the French Development Agency (AFD) and will be completed by end-August 2011. At R3, implemented in January 2012 (delayed).

4

1

2011-08-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2013-09-13

N/A

2012-11-09

P1

R4

BLANK

SB

25.1

6.1. Financial sector legal reforms, regulation, and supervision

Closing a bank that lost its license in 2009 and was placed in provisional administration.

1

09/30/2012

M

Introduced at R3. Objective: strengthen the financial sector. At R3, in progress. At R4, completed.

4

1

2012-09-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

PA

20.2

1.2. Revenue administration, including customs

The launch of an offer for the implmentation by end-December 2010 of a one-stop window for port operations at the Port of Cotonou.

1

Program Prior Action

M

Lead institution: Beninese authorities. Rationale: The authorities aim to contain the decline in revenue by enhancing tax and customs administration.

5

1

2023-09-23

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

PA

20.2

1.2. Revenue administration, including customs

Cabinet adoption of the customs reform strategy and action plan for 2013-16, developed with FAD assistance.

2

Fifth Review Prior action

M

Objective: improve customs revenue

5

2

2023-09-23

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

PA

20.2

1.2. Revenue administration, including customs

Establishing the institutional framework of reform, including an orientation and monitoring board and a steering committee.

3

Fifth Review Prior action

M

Objective: improve customs revenue

5

3

2023-09-23

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

PA

24.1

5.1. Public enterprise pricing and subsidies

The increase by 10 CFAF/kWh on average of all electricity tariffs.

1

Program Prior Action

M

Rationale: The authorities aim to improve the financial situation of the electricity company (SBEE) and reduce government subsidies.

5

1

2023-09-23

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

The submission to the National Assembly of legislation introducing the personal income tax.

1

10/31/2010

M

Conditions source: the Beninese authorities. Introduced at R0. Rationale: The authorities aim to contain the decline in revenue by widening the tax base and reducing tax rates, and by improving the rationality of the tax system.

5

1

2010-10-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.1

1.1. Revenue measures, excluding trade policy

Completion of a detailed review of all existing tax and customs exemption regimes, with a view to rationalizing them; the results of this review will be presented to the Council of Ministers.

2

06/30/2012

M

Introduced at R2. Rationale: Increase efficiency and transparency of public finances, and broaden the tax base. At R3, in progress. At R4, completed.

5

2

2012-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

The extension of the ASYCUDA++ information system to twelve (12) additional regional customs offices.

1

12/31/2010

MOD-DATE

Introduced at R0. Rationale: The authorities aim to improve the collection of customs revenue to expand the fiscal space for infrastructure investment and measures to reduce poverty. At R1, delayed to end-June 2011.

5

1

2010-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

The extension of the ASYCUDA++ information system to twelve (12) additional regional customs offices.

1

06/30/2011

MOD-DATE

At R1, new test date to fully implement structural measure. At R2, new test date of end-August 2011. "Delayed".

5

1

2011-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

The extension of the ASYCUDA++ information system to twelve (12) additional regional customs offices.

1

08/31/2011

MD

The extension to two additional border posts was achieved at end-October 2010. The extension to the remaining offices will be achieved by end-August 2011." At R3, met with delay in February 2012.

5

1

2011-08-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

The adoption of an IT master plan for the tax department (DGID) (after its audit to generalize the TIN); the development of a complete and integrated information system at the DGID; the modernization of the information system of the customs department (DGDDI) and its extension to all units.

2

12/31/2010

MOD-DATE

Introduced at R0. Rationale: The authorities aim to contain the decline in revenue by improving the performance of the tax and customs administration. At R1, delayed. Expected to be completed by 6/30/2011.

5

2

2010-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

The adoption of an IT master plan for the tax department (DGID) (after its audit to generalize the TIN); the development of a complete and integrated information system at the DGID; the modernization of the information system of the customs department (DGDDI) and its extension to all units.

2

06/30/2011

M

At R1, new test date to fully implement structural measure.

5

2

2011-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the TIN to all taxpayers and all the units of the tax and customs administration.

3

12/31/2010

MOD-DATE

Introduced at R0. Rationale: The authorities aim to contain the decline in revenue by improving the performance of the tax and customs administration. At R1, delayed. To become fully effective by end-December 2011.

5

3

2010-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the TIN to all taxpayers and all the units of the tax and customs administration.

3

12/31/2011

MOD-DATE

At R1, new test date to fully implement structural measure. At R3, Delayed. The generalization of the TIN to all taxpayers and all the units of the tax and customs administration will be completed by end-September 2012.

5

3

2011-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the TIN to all taxpayers and all the units of the tax and customs administration.

3

09/30/2012

MOD-DATE

At R3, Delayed. The generalization of the TIN to all taxpayers and all the units of the tax and customs administration will be completed by end-September 2012. At R4, delayed again. Test date recvised to 3/31/2013.

5

3

2012-09-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the TIN to all taxpayers and all the units of the tax and customs administration.

3

03/31/2013

MD

At R4, new test date of March 31, 2013. At R5, met with delay.

5

3

2013-03-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the systematic use of the TIN by the DGDDI and the adoption of a deadline for the abolition of the use of nonspecific identification numbers at the level of ASYCUDA++ (0000000000000 and 299999999949).

4

12/31/2010

MOD-DATE

Introduced at R0. Rationale: The authorities aim to contain the decline in revenue by improving the performance of the tax and customs administration. At R1, delayed. Expected to be achieved by end-December 2011.

5

4

2010-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the systematic use of the TIN by the DGDDI and the adoption of a deadline for the abolition of the use of nonspecific identification numbers at the level of ASYCUDA++ (0000000000000 and 299999999949).

4

12/31/2011

MOD-DATE

At R1, new test date. At R2, The use of the identification numbers (0000000000000 and 2999999999949) has already been abolished, but the abolition of all nonspecific numbers within the ASYCUDA++ system will be achieved by December 2011. At R3, Delayed. The abolition of all nonspecific numbers within the ASYCUDA++ system will be completed by end-September 2012 with support from the AfDB.

5

4

2011-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the systematic use of the TIN by the DGDDI and the adoption of a deadline for the abolition of the use of nonspecific identification numbers at the level of ASYCUDA++ (0000000000000 and 299999999949).

4

09/30/2012

MOD-DATE

At R3, Delayed. The abolition of all nonspecific numbers within the ASYCUDA++ system will be completed by end-September 2012 with support from the AfDB. At R4, test date modified again to March 31, 2013 from end-September 2012.

5

4

2012-09-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

The generalization of the systematic use of the TIN by the DGDDI and the adoption of a deadline for the abolition of the use of nonspecific identification numbers at the level of ASYCUDA++ (0000000000000 and 299999999949).

4

03/31/2013

MD

At R4, new test date. At R5, met with delay.

5

4

2013-03-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

The implementation of the integration and federation of all the agents at customs and at the Port Autonome de Cotonou in the one-stop window.

5

06/30/2011

M

Introduced at R0. Rationale: The authorities aim to contain the decline in revenue by improving the performance of the tax and customs administration. At R1, in progress.

5

2011-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Starting of the development of a complete and integrated information system at the DGID.

6

10/31/2011

MOD-DATE

Introduced at R2. Rationale: The authorities aim to contain the decline in revenue by improving the performance of the tax and customs administration. At R2, in progress with the assistance of the Canadian Aid Agency (CIDA). Scheduled to start in October 2011, but may take up to three years. At R3, Delayed. New test date on end-March 2012.

5

6

2011-10-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Starting of the development of a complete and integrated information system at the DGID.

6

03/31/2012

MOD-DATE

At R4, test date modified to end-March 2013.

5

6

2012-03-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Starting of the development of a complete and integrated information system at the DGID.

6

03/31/2013

M

At R4, test date modified to end-March 2013. At R5, met.

5

6

2013-03-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Extension of the information system of the customs department (DGDDI) to all units.

7

08/31/2011

MD

Introduced at R2. Rationale: The authorities aim to contain the decline in revenue by improving the performance of the tax and customs administration. At R3, implemented in February 2012 (delayed).

5

7

2011-08-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Establishment of a joint Customs-Tax control unit.

8

12/31/2011

M

Introduced at R2. Rationale: Enhance revenue mobilization. Met at R3.

5

8

2011-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Operationalization of the computerized transit module of ASYCUDA++ between the Port of Cotonou and all land-based border posts.

9

03/31/2012

M

Introduced at R2. Rationale: Enhance revenue mobilization. At R3, in progress. At R4, completed.

5

9

2012-03-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Block the following fields in the customs declaration (ASYCUDA): Taxpayer Identification Number (TIN), inspection certification number (AV), and customs valuation corresponding to the AV.

10

06/30/2012

MOD-DATE

Introduced at R3. Objective: improve customs revenues. At R3, in progress. At R4, delayed. New test date of June 30, 2013.

5

10

2012-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Block the following fields in the customs declaration (ASYCUDA): Taxpayer Identification Number (TIN), inspection certification number (AV), and customs valuation corresponding to the AV.

10

06/30/2013

NM

At R4, new test date. At R5, not met. Suspended pending implementation of the customs reform program.

5

10

2013-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Including the PVI data to the one-stop window to facilitate systematic consistency checks, between the certification and attestation functions during data processing within the one-stop window.

11

06/30/2012

MOD-DATE

Introduced at R3. Objective: improve customs revenues. At R3, in progress. At R4, delayed. New test date of June 30, 2013.

5

11

2012-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Including the PVI data to the one-stop window to facilitate systematic consistency checks, between the certification and attestation functions during data processing within the one-stop window.

11

06/30/2013

NM

At R4, new test date. At R5, not met. Suspended pending implementation of the customs reform program.

5

11

2013-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Launching a tender for the supply, operation and maintenance of a scanner, in line with the recommendations of the Fiscal Affairs Department of the IMF.

12

11/30/2013

SB

Introduced at R5. Objective: improve customs revenue

5

12

2013-11-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Signing a contract with a private operator for the program of certification of values at customs, in line with the recommendations of the Fiscal Affairs Department of the IMF.

13

11/30/2013

SB

Introduced at R5. Objective: improve customs revenue

5

13

2013-11-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Put in place a system of risk assessment, using the information of the certificate of inspection for all the declaration oriented to the red channel.

14

12/31/2013

SB

Introduced at R5. Objective: improve customs revenue

5

14

2013-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.2

1.2. Revenue administration, including customs

Preparation of monthly reports on: the conformity of inspections, the orientations of the risk analysis system and the results of the inspections.

15

01/31/2014

SB

Introduced at R5. Objective: improve customs revenue

5

15

2014-01-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.6

1.6. Expenditure auditing, accounting, and financial controls

The adoption by the Council of Ministers of all implementing decrees of the Public Procurement Code.

1

09/30/2010

M

Introduced at R0. Rationale: The authorities want to create fiscal space for poverty-reduction expenditure and public infrastructure by improving the efficiency of public expenditure. At R1, achieved with slight delay. Implemented November 2010.

5

1

2010-09-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.7

1.7. Fiscal transparency (publication, parliamentary oversight)

Submission to the budget audit office (Chambres des Comptes) of the 2010 budget execution accounts.

1

12/31/2011

M

Introduced at R2. Rationale: Increase the transparency of public financial management. Met at R3.

5

1

2011-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

20.8

1.8. Budget preparation (e.g., submission or approval)

Submission to the Supreme Court of a draft Organic Budget Law (LOLF).

1

12/31/2011

M

Introduced at R2. Rationale: Enhance the management of public finances. Met at R3.

5

1

2011-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

22

3. Civil service and public employment reforms, and wages

The adoption by decision of the Council of Ministers of a comprehensive strategy to reform the civil service.

1

06/30/2011

MOD-DATE

Introduced at R0. Rationale: The authorities aim to limit the expansion of the wage bill and to maintain fiscal space for infrastructure investment and measures to reduce poverty. At R1, in progress. At R2, Delayed. This effort is pursued with the support of technical and financial partners. Two preliminary studies on the remuneration system and civil service reform are underway and will be completed by end-December 2011. (New test date to be determined.) At R3, Delayed. The studies for the adoption by the Council of Ministers of a civil service reform strategy have made progress; the report on the diagnostic phase of the study on the remuneration system for civil servants was validated by end-February 2012; the other sections of the study will be completed by end-May 2012.

5

1

2011-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

22

3. Civil service and public employment reforms, and wages

The adoption by decision of the Council of Ministers of a comprehensive strategy to reform the civil service.

1

05/31/2012

MOD-DATE

At R3, Delayed. The studies for the adoption by the Council of Ministers of a civil service reform strategy have made progress; the report on the diagnostic phase of the study on the remuneration system for civil servants was validated by end-February 2012; the other sections of the study will be completed by end-May 2012. At R4, delayed. New test date of end-December 2012

5

1

2012-05-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

22

3. Civil service and public employment reforms, and wages

The adoption by decision of the Council of Ministers of a comprehensive strategy to reform the civil service.

1

12/31/2012

MD

At R4, new test date. At R5, met with delay.

5

1

2012-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

22

3. Civil service and public employment reforms, and wages

Finalization of the studies for the preparation of the terms of reference and the project document for the Integrated Human Resources Management System (SIGRH).

2

12/31/2011

NM

Introduced at R2. Rationale: Improve the management of civil servants' compensation. At R3, This measure will henceforth be followed by the World Bank.

5

2

2011-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

22

3. Civil service and public employment reforms, and wages

Establishment of the Integrated Human Resources Management System (SIGRH).

3

12/31/2012

NM

Introduced at R2. Rationale: Improve the management of civil servants' compensation. At R3, text of condition revised to "Introduce the Integrated Human Resources Management System (SIGRH)". At R3, Delayed. This measure will be implemented with assistance from the World Bank. This measure will henceforth be followed by the World Bank.

5

3

2012-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

22

3. Civil service and public employment reforms, and wages

Completing the pilot phase and the decision of the extension of the "Sunkwe" system (civil servants' database) to the Ministry of Labor and Civil Service (MTFP).

4

06/30/2012

M

Introduced at R3. Objective: Improve management of the compensation of civil servants. In progress. This measure will be implemented with assistance from the World Bank. At R4, completed.

5

4

2012-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

23.1

4.1. Pension reforms

The presentation to the National Assembly of a draft law governing pensions based on the final report on the actuarial audit of FNRB.

1

12/31/2011

MOD-DATE

Introduced at R0. Rationale: The authorities aim to contain the impact of FRNB's deficit on public finances by strengthening its financial viability. At R1, in progress. At R2, in progress. At R3, Delayed. The draft legislation will be sent to the government, for submission to the National Assembly by end-May 2012.

5

1

2011-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

23.1

4.1. Pension reforms

The presentation to the National Assembly of a draft law governing pensions based on the final report on the actuarial audit of FNRB.

1

05/31/2012

M

At R3, Delayed. The draft legislation will be sent to the government, for submission to the National Assembly by end-May 2012. At R4, completed.

5

1

2012-05-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

24.2

5.2. Privatization, public enterprise reform and restructuring, other than pricing

The adoption by decision of the Council of Ministers of a regulatory framework governing the energy sector that will formally sanction the opening of electricity distribution to private investors, and the establishment of a regulatory authority and of a system that will guarantee transparency in the electricity price-setting mechanism.

1

06/30/2011

MOD-DATE

Introduced at R0. Rationale: The authorities aim to maintain the financial viability of the electricity company (SBEE). At R1, in progress.

5

1

2011-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

24.2

5.2. Privatization, public enterprise reform and restructuring, other than pricing

The adoption by decision of the Council of Ministers of a regulatory framework governing the energy sector that will formally sanction the opening of electricity distribution to private investors, and the establishment of a regulatory authority and of a system that will guarantee transparency in the electricity price-setting mechanism.

1

08/31/2011

MD

At R2, new test date. Delayed. This effort is pursued with support from the French Development Agency (AFD) and will be completed by end-August 2011. At R3, implemented in January 2012 (delayed).

5

1

2011-08-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2013-08-28

P1

R5

BLANK

SB

25.1

6.1. Financial sector legal reforms, regulation, and supervision

Closing a bank that lost its license in 2009 and was placed in provisional administration.

1

09/30/2012

M

Introduced at R3. Objective: strengthen the financial sector. At R3, in progress. At R4, completed.

5

1

2012-09-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

PA

20.2

1.2. Revenue administration, including customs

The launch of an offer for the implmentation by end-December 2010 of a one-stop window for port operations at the Port of Cotonou.

1

Program Prior Action

M

Lead institution: Beninese authorities. Rationale: The authorities aim to contain the decline in revenue by enhancing tax and customs administration.

6

1

2023-09-23

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

PA

20.2

1.2. Revenue administration, including customs

Cabinet adoption of the customs reform strategy and action plan for 2013-16, developed with FAD assistance.

2

Fifth Review Prior action

M

Objective: improve customs revenue

6

2

2023-09-23

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

PA

20.2

1.2. Revenue administration, including customs

Establishing the institutional framework of reform, including an orientation and monitoring board and a steering committee.

3

Fifth Review Prior action

M

Objective: improve customs revenue

6

3

2023-09-23

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

PA

24.1

5.1. Public enterprise pricing and subsidies

The increase by 10 CFAF/kWh on average of all electricity tariffs.

1

Program Prior Action

M

Rationale: The authorities aim to improve the financial situation of the electricity company (SBEE) and reduce government subsidies.

6

1

2023-09-23

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

SB

20.1

1.1. Revenue measures, excluding trade policy

The submission to the National Assembly of legislation introducing the personal income tax.

1

10/31/2010

M

Conditions source: the Beninese authorities. Introduced at R0. Rationale: The authorities aim to contain the decline in revenue by widening the tax base and reducing tax rates, and by improving the rationality of the tax system.

6

1

2010-10-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

SB

20.1

1.1. Revenue measures, excluding trade policy

Completion of a detailed review of all existing tax and customs exemption regimes, with a view to rationalizing them; the results of this review will be presented to the Council of Ministers.

2

06/30/2012

M

Introduced at R2. Rationale: Increase efficiency and transparency of public finances, and broaden the tax base. At R3, in progress. At R4, completed.

6

2

2012-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

SB

20.2

1.2. Revenue administration, including customs

The extension of the ASYCUDA++ information system to twelve (12) additional regional customs offices.

1

12/31/2010

MOD-DATE

Introduced at R0. Rationale: The authorities aim to improve the collection of customs revenue to expand the fiscal space for infrastructure investment and measures to reduce poverty. At R1, delayed to end-June 2011.

6

1

2010-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

SB

20.2

1.2. Revenue administration, including customs

The extension of the ASYCUDA++ information system to twelve (12) additional regional customs offices.

1

06/30/2011

MOD-DATE

At R1, new test date to fully implement structural measure. At R2, new test date of end-August 2011. "Delayed".

6

1

2011-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

SB

20.2

1.2. Revenue administration, including customs

The extension of the ASYCUDA++ information system to twelve (12) additional regional customs offices.

1

08/31/2011

MD

The extension to two additional border posts was achieved at end-October 2010. The extension to the remaining offices will be achieved by end-August 2011." At R3, met with delay in February 2012.

6

1

2011-08-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

SB

20.2

1.2. Revenue administration, including customs

The adoption of an IT master plan for the tax department (DGID) (after its audit to generalize the TIN); the development of a complete and integrated information system at the DGID; the modernization of the information system of the customs department (DGDDI) and its extension to all units.

2

12/31/2010

MOD-DATE

Introduced at R0. Rationale: The authorities aim to contain the decline in revenue by improving the performance of the tax and customs administration. At R1, delayed. Expected to be completed by 6/30/2011.

6

2

2010-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

SB

20.2

1.2. Revenue administration, including customs

The adoption of an IT master plan for the tax department (DGID) (after its audit to generalize the TIN); the development of a complete and integrated information system at the DGID; the modernization of the information system of the customs department (DGDDI) and its extension to all units.

2

06/30/2011

M

At R1, new test date to fully implement structural measure.

6

2

2011-06-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

SB

20.2

1.2. Revenue administration, including customs

The generalization of the TIN to all taxpayers and all the units of the tax and customs administration.

3

12/31/2010

MOD-DATE

Introduced at R0. Rationale: The authorities aim to contain the decline in revenue by improving the performance of the tax and customs administration. At R1, delayed. To become fully effective by end-December 2011.

6

3

2010-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

SB

20.2

1.2. Revenue administration, including customs

The generalization of the TIN to all taxpayers and all the units of the tax and customs administration.

3

12/31/2011

MOD-DATE

At R1, new test date to fully implement structural measure. At R3, Delayed. The generalization of the TIN to all taxpayers and all the units of the tax and customs administration will be completed by end-September 2012.

6

3

2011-12-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

SB

20.2

1.2. Revenue administration, including customs

The generalization of the TIN to all taxpayers and all the units of the tax and customs administration.

3

09/30/2012

MOD-DATE

At R3, Delayed. The generalization of the TIN to all taxpayers and all the units of the tax and customs administration will be completed by end-September 2012. At R4, delayed again. Test date recvised to 3/31/2013.

6

3

2012-09-30

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

SB

20.2

1.2. Revenue administration, including customs

The generalization of the TIN to all taxpayers and all the units of the tax and customs administration.

3

03/31/2013

MD

At R4, new test date of March 31, 2013. At R5, met with delay.

6

3

2013-03-31

N/A

647

BENIN

638

ECF

2010-06-14

2,010

2013-06-13

2,013

2014-04-30

N/A

2014-05-23

P1

R6

L

SB

20.2

1.2. Revenue administration, including customs

The generalization of the systematic use of the TIN by the DGDDI and the adoption of a deadline for the abolition of the use of nonspecific identification numbers at the level of ASYCUDA++ (0000000000000 and 299999999949).

4

12/31/2010

MOD-DATE

Introduced at R0. Rationale: The authorities aim to contain the decline in revenue by improving the performance of the tax and customs administration. At R1, delayed. Expected to be achieved by end-December 2011.

6

4

2010-12-31

N/A