The World Bank Implementation Status & Results Report Chad Domestic Resource Mobilization and Management (P164529) Chad Domestic Resource Mobilization and Management (P164529) AFRICA | Chad | Governance Global Practice | IBRD/IDA | Investment Project Financing | FY 2019 | Seq No: 1 | ARCHIVED on 18-Oct-2018 | ISR34416 | Implementing Agencies: Republic of Chad, Ministère des Finances Key Dates Key Project Dates Bank Approval Date: 06-Jul-2018 Effectiveness Date: -- Planned Mid Term Review Date: -- Actual Mid-Term Review Date: -- Original Closing Date: 02-Nov-2023 Revised Closing Date: 02-Nov-2023 pdoTable Project Development Objectives Project Development Objective (from Project Appraisal Document) To improve performance, processes, and transparency in key government entities for revenue mobilization. Has the Project Development Objective been changed since Board Approval of the Project Objective? No Components Table Name Component A. Results-based Financing to Support Change Management in Customs and Tax administrations:(Cost $12000000.00 M) Component B.Technical Assistance to Strengthen Revenue Agencies:(Cost $21250000.00 M) Component C. Project Management and Coordination:(Cost $1750000.00 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO -- Satisfactory Overall Implementation Progress (IP) -- Satisfactory Overall Risk Rating -- High Implementation Status and Key Decisions Project is scheduled to become effective by October 30, 2018. Progress towards meeting effectiveness conditions are progressing at a normal rate and should enable the project to reach effectiveness as planned by the end of October. Effectiveness conditions include: (1) Legal opinion 007/CS/2018 signed by the President of the Supreme Court was received, (2) the Project Steering Committee was created by decree 181 PR/MFB/DGM/STP-P18 dated July 6, 2018, (3) Non objection for the selection of key additional personnel for ST PAMFIP was given on October 4, 2018 and (4) Non objection for the recruitment of the consultant to draft the operating manual (N CONSULTING) was given on August 9, 2018. In addition to the implementation of activities to meet effectiveness conditions, the government has designed focal points in beneficiary agencies and is in the process of recruiting experts in each area (tax, customs, ICT and oil). 10/18/2018 Page 1 of 7 The World Bank Implementation Status & Results Report Chad Domestic Resource Mobilization and Management (P164529) The first mission is planned for November 5 to 9 for the launch of the project once it has become effective. Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance High -- High Macroeconomic High -- High Sector Strategies and Policies High -- High Technical Design of Project or Program Moderate -- Moderate Institutional Capacity for Implementation and Sustainability High -- High Fiduciary Substantial -- Substantial Environment and Social Low -- Moderate Stakeholders High -- High Other Substantial -- Substantial Overall High -- High Results PDO Indicators by Objectives / Outcomes Improve performance, processes, and transparency in key government revenue mobilization entities. IN00640880 ►Increase in Tax and Customs revenue collection relative to non-oil GDP (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 8.50 -- 8.50 15.30 Date 29-Dec-2017 -- 12-Oct-2018 30-Sep-2023 IN00640891 ►Increase transparency of the SHT's operations in the petroleum sector (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Financial statements No automatically No automatically are produced by an Value generated financial -- generated financial integrated accounting statements statements and management system Date 29-Dec-2017 -- 12-Oct-2018 30-Jun-2023 10/18/2018 Page 2 of 7 The World Bank Implementation Status & Results Report Chad Domestic Resource Mobilization and Management (P164529) Intermediate Results Indicators by Components Component A: Results-based financing to support change management in customs and tax administrations IN00640892 ►Support the utilization of a unified taxpayers’ registry for enterprises (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target The unified tax registry Value No unified registry -- No unified registry is operational Date 31-Dec-2017 -- 12-Oct-2018 30-Sep-2023 IN00640894 ►Support the gradual adoption of electronic filing by large taxpayers (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 5 percent of large 5 percent of large At least 20 percent of Value taxpayers file -- taxpayers file large taxpayers file electronically electronically electronically Date 31-Dec-2017 -- 12-Oct-2018 30-Sep-2023 IN00640896 ►Support the rollout of mandatory taxpayment by large taxpayers through the banking system (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target At least 100 percent of 20 percent of large 20 percent of large large taxpayers pay Value taxpayers use the -- taxpayers use the through the banking banking syst banking syst system Date 29-Dec-2017 -- 12-Oct-2018 30-Sep-2023 IN00640898 ►Support the gradual adoption of pay-by-phone by small tax payers (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 0 percent of small 0 percent of small At least 20 percent of Value taxpayers use pay-by- -- taxpayers use pay-by- small taxpayers use phone phone pay-by-phone Date 31-Dec-2017 -- 12-Oct-2018 30-Sep-2023 IN00640900 ►Reduce the Number of Physical Inspections (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target No more than 50 100 percent of 100 percent of percent of imported Value merchandise is subjected -- merchandise is merchandise is to multipl subjected to multipl physically inspected Date 31-Dec-2017 -- 12-Oct-2018 30-Sep-2023 IN00640902 ►Reduce release time for imported merchandise decreased (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 10/18/2018 Page 3 of 7 The World Bank Implementation Status & Results Report Chad Domestic Resource Mobilization and Management (P164529) 242 hours on average to 242 hours on average 190 hours on average Value clear imported -- to clear imported to clear imported merchandise merchandise merchandise Date 31-Dec-2017 -- 12-Oct-2018 30-Sep-2023 Component B: Technical assistance to strengthen revenue agencies IN00640893 ►Establishment of unique identification number for enteprises for all administrations (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Multiple taxpayers Multiple taxpayers All administrations use identification number are identification number Value -- the same identification used across the are used across the number for taxpayers administration administration Date 29-Dec-2017 -- 12-Oct-2018 30-Sep-2023 IN00640895 ►Risk-based procedures and audits are adopted in tax and customs administration (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Risk based audits Value No risk-based audits -- No risk-based audits procedures are adopted Date 31-Dec-2017 -- 12-Oct-2018 30-Sep-2023 IN00640897 ►Ratio of risk-based audits performed on large and medium taxpayers (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 70.00 Date 29-Dec-2017 -- 12-Oct-2018 30-Jun-2023 IN00640899 ►Number of tax offices in N'Djamena in which SIGTAS upgraded version has been rolled out (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 3.00 Date 31-Dec-2017 -- 12-Oct-2018 30-Sep-2023 IN00640901 ►Number of customs offices in which ASYCUDA upgraded version has been rolled out (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 4.00 Date 31-Dec-2017 -- 12-Oct-2018 30-Sep-2023 IN00640903 ►Users traffic on the tax and trade information portals (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target 10/18/2018 Page 4 of 7 The World Bank Implementation Status & Results Report Chad Domestic Resource Mobilization and Management (P164529) Value 100.00 -- 100.00 15,000.00 Date 31-Dec-2017 -- 12-Oct-2018 30-Sep-2023 IN00640904 ►Petroleum costs benchmarks are established (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target No comparator Cost comparators Value No comparator identified -- identified established Date 31-Dec-2017 -- 12-Oct-2018 30-Jun-2023 IN00640905 ►Petroleum contracts are recorded in a cadastral system (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 100.00 Date 31-Dec-2017 -- 12-Oct-2018 30-Sep-2023 IN00640906 ►Mobile Rural Connectivity Operation Manual is developed (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No -- No Yes Date 29-Dec-2017 -- 12-Oct-2018 30-Sep-2021 IN00640907 ►Taxpayers' satisfaction with DGI quality of taxpayers services (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target At least 50 percent of surveyed users Baseline established Baseline established Value -- express satisfaction through survey through survey with the DGI taxpayers' services Date 30-Sep-2021 -- 12-Oct-2018 30-Jun-2023 IN00640908 ►Taxpayers' satisfaction with DGDDI quality of customs services (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target At least 50 percent of surveyed users Baseline established Baseline established Value -- express satisfaction through suvery through suvery with the DGDDI services Date 30-Sep-2021 -- 12-Oct-2018 30-Sep-2023 IN00640909 ►Improve the use of the USF to expand mobile telephony coverage to rural areas (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 1.00 10/18/2018 Page 5 of 7 The World Bank Implementation Status & Results Report Chad Domestic Resource Mobilization and Management (P164529) Date 29-Dec-2017 -- 12-Oct-2018 30-Sep-2023 Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed Not P164529 IDA-D3440 USD 35.00 35.00 0.00 0.00 34.16 0% Effective Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date Not P164529 IDA-D3440 06-Jul-2018 14-Aug-2018 -- 02-Nov-2023 02-Nov-2023 Effective Cumulative Disbursements 10/18/2018 Page 6 of 7 The World Bank Implementation Status & Results Report Chad Domestic Resource Mobilization and Management (P164529) Restructuring History There has been no restructuring to date. Related Project(s) There are no related projects. 10/18/2018 Page 7 of 7