The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) Tax Administration Reform Project in Uzbekistan (P173001) EUROPE AND CENTRAL ASIA | Uzbekistan | IBRD/IDA | Investment Project Financing (IPF) | FY 2021 | Seq No: 6 | Archived on 12-Jun-2024 | ISR00731 Implementing Agencies: State Tax Committee 1. OBJECTIVE 1.1 Development Objective Original Development Objective (Approved as part of Approval package on 15-Jun-2021) The development objective is to improve the operational efficiency and effectiveness of the State Tax Committee (STC) and increase voluntary compliance. Has the Development Objective been changed since Board Approval of the Project Objective? No 2. COMPONENTS Name Automation of core tax administration business processes:(Cost 48,700,000.00) Reduction of the informal economy:(Cost 6,000,000.00) Strengthening HR and institutional capacity for tax administration and delivery:(Cost 3,300,000.00) Supporting Project Management:(Cost 2,000,000.00) 3. OVERALL RATINGS Name Previous Current Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Satisfactory Satisfactory Overall Risk Rating Moderate Moderate 4. KEY ISSUES & STATUS Jun 12, 2024 Page 1 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) 4.1 Implementation Status and Key Decisions Component 1: Automation of business processes. Over the last six months (and since the last World Bank mission in December 2023), the State Tax Committee (STC) has made significant progress. STC signed and registered five contracts totaling in value USD 39.32 million for the supply and installation of information systems that will modernize the Data Processing Center. The contracted parties initiated the supply of equipment and the provision of installation services in January 2024. As of May 1, 2024, the total value of equipment supplied amounts to $ 15.8 million, of which $ 6.48 million was paid to the contracted parties. Component 2: Reduce the shadow economy. STC set-up of a working group in October 2023 and has since developed an action plan. The action plan identifies activities that will be supported under this component including: conducting and analyzing surveys to inform simplification of the tax system; enhancing the website and taxpayer portal; implementing targeted communication campaigns; and streamlining business processes. Component 3: Increasing HR and institutional capacity. The World Bank team carried out a HR assessment in 2023 financed by the on-going Technical Assistance Program and proposed a detailed action plan. Implementation of the proposed recommendations requires specialized skills in the HR field. STC intends to secure the services of an external firm to support them in the implementation of the HR action plan. To date, no consultant or firm has been hired to undertake this task, Project management. The project implementation unit (PIU) hired two coordinators to oversee the work across the project components in early 2024. A full time Environmental and Social specialist and an IT specialist still need to be hired. All other positions are filled. 5. SYSTEMATIC OPERATIONS RISK-RATING TOOL Rating at Approval Last Approved Rating Risk Category Approval Package - ISR Seq. 05 - 18 Dec Proposed Rating 16 Jun 2021 2023 Political and Governance Moderate Moderate Moderate Macroeconomic Moderate Moderate Moderate Sector Strategies and Policies Moderate Moderate Moderate Technical Design of Project or Program Moderate Moderate Moderate Institutional Capacity for Implementation and High Moderate Moderate Sustainability Fiduciary Substantial Substantial Substantial Jun 12, 2024 Page 2 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) Environment and Social Moderate Moderate Moderate Stakeholders Moderate Moderate Moderate Overall Substantial Moderate Moderate Jun 12, 2024 Page 3 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) 6. RESULTS 6.1 PDO Indicators by PDO Outcomes Improved Operational Efficiency Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year 1.53 Apr/2021 0.88 29-May-2024 0.88 29-May-2024 0.80 Jun/2026 Comments on Coefficient at the end of 2023 Forecast of tax revenues for 2023 - 163,811.0 billion soums achieving targets Forecast of current expenses of the Tax Committee in 2023 - 1,487.7 billion soums. The actual volume of revenues in 2023 is 165,917.5 billion soums (101%) The actual volume of Reduction of cost-of- expenses of the Tax Committee in 2023 is 1,464.4 billion soums. The tax collection cost ratio collection ratio of STC is assessed on an annual basis and for 2023 it is: 1,464.4/165,917.5 * 100% = 0.88% (Percentage) Information for January-April 2024Forecast of tax revenues - 54,593.6 billion soums Forecast of current expenses of the Tax Committee - 54.4 billion soums. The actual volume of revenues is 54,899.8 billion soums (100.6%) The actual volume of expenses of the Tax Committee is 39.1 billion soums. Indicator for January-April 2024 includes expenses of the Central Office and the Interregional Tax Inspectorate of large taxpayers, because from 2024, the expenses of district tax inspectorates will be covered by regional (regional) budgets. Improved Operational Effectiveness Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year 0.45 Apr/2021 0.407 29-May-2024 0.407 29-May-2024 0.25 Jun/2026 Comments on Coefficient for reducing the share of lost VAT for 2023 Receipts from VAT by the Tax Reduction in VAT compliance achieving targets Committee - 33,983.5 billion soums. - VAT receipts from the Customs system - 43,568.5 gap (Percentage) billion soums - Amount of VAT refund (refund) from the Tax Committee - 19,666.7 billion soums - VAT receipts from the Tax and Customs systems less VAT refunds - 57,885.3 billion soum - Estimated potential volume of VAT revenues – 97,716 billion soums Share of lost VAT Jun 12, 2024 Page 4 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) revenues = (97.7-57.9)/97.7*100= 40.7% Estimated potential volume of VAT revenues was determined based on a micro-simulation financial model presented by IMF experts during the seminars. The coefficient was determined by a specialist of the Tax Committee Increased Voluntary Compliance Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year 0.00 Apr/2021 100.00 29-May-2024 100.00 29-May-2024 80.00 Jun/2026 Comments on For January-April 2024 At the beginning of 2024, 96 candidates for audit were selected for Number of additional achieving targets large taxpayers with a risk amount of 1,234.8 billion soums. 90 out of 96 candidates were assessment cases resulting selected based on the risk analysis program “Comprehensive Tax Risk Management System” from tax audits to LTO (CRM-New), 6 candidates were selected from other sources. During January-April 2024, 14 taxpayers, as a percent of audits of large taxpayers were completed, all cases were selected on the basis of risk total LTO audit cases selected analysis, the amount of risk was 95.0 billion soums, additional accruals, taking into account using the risk management financial fines, amounted to 196.8 billion soums. The coefficient is 100%, since additional framework (Percentage) accrual was made for all audits. The number of audits carried out is given without taking into account inspections as part of the completion of the activities of legal entities and criminal cases opened by law enforcement agencies. 6.2 Intermediate Results Indicators by Components Automation of core tax administration business processes Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year n/a Apr/2021 Over the last 6 29-May-2024 Over the last 6 29-May-2024 Manuals for Jun/2026 months, the months, the all modules of IT infrastructure enhanced following was following was tax system (Text) done 1. A done 1. A developed software software Jun 12, 2024 Page 5 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) product has product has been developed been developed “Activities of tax “Activities of tax authorities in authorities in microdistricts”, microdistricts”, 2. An 2. An information information system system “Administration “Administration of Tax of Tax Administrations” Administrations” was created. 3. was created. 3. An information An information system system “Registration, “Registration, storage and storage and accounting of accounting of consignment consignment notes in notes in electronic form” electronic form” has been has been developed. 4. An developed. 4. An information information system has been system has been developed developed “Monitoring the “Monitoring the activities of activities of passenger passenger transport in transport in road transport”, road transport”, 5. Four software 5. Four software Jun 12, 2024 Page 6 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) products were products were developed and developed and five others were five others were improved 6. In improved 6. In the Taxes the Taxes mobile mobile application, 6 application, 6 new types of new types of services were services were developed 7. developed 7. Integration with Integration with Information Information systems from 58 systems from 58 ministries and ministries and departments departments was provided was provided Comments on This indicator includes measures to enhance the IT infrastructure at STC starting with an achieving targets overarching ICT strategic plan and include upgrading data center, introducing cyber security protocols, an audit case management module, etc. 60.00 Apr/2021 72 29-May-2024 72 29-May-2024 90.00 Jun/2026 Comments on In accordance with the order of the Ministry of Justice dated October 27, 2023 No. 3467, achieving targets according to the Unified Register of State Services in the Tax Sphere, only 22 types of services provided are included, of which 18 types of services are provided electronically in full, Coverage of electronic tax resulting in the level of digitalization of services in the tax sphere in the Public Services system services (% total) is 72% -. In addition, the Tax Committee is working on the electronification of the general list (Percentage) of tax services. In 2021, the general list of electronic services included 44 types of tax services. In 2022, an additional 7 types of tax services were transferred to electronic form. During the period January-April 2024, an additional 4 types of services were transferred to electronic form, resulting in 55 types of services provided electronically. 50.00 Apr/2021 60 29-May-2024 60 29-May-2024 90.00 Jun/2026 Jun 12, 2024 Page 7 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) Comments on The indicator measures the percentage of business processes automated within the ICT achieving targets system. By the end of the second year of the project (May 2024), the ratio was expected to be 60%. By Resolution of the Cabinet of Ministers dated April 17, 2019. No. 320 approved the Coverage of automated “Regulations on the activities of the State Tax Committee”. According to Article No. 11 of this business processes (% total) document, a list of functions performed by the Tax Authorities has been approved. A general (Percentage) list of functions performed by tax authorities has been adopted as business processes of tax authorities. The list includes 97 types of functions - business processes. The assessment showed the level of current automation of business processes - 60.3% 0.00 Apr/2021 70.00 29-May-2024 70.00 29-May-2024 90.00 Jun/2026 Comments on In May 2024, the tax authorities conducted a study through a survey among employees based achieving targets on a questionnaire of 5 questions covering more than 2.2 thousand people. Analysis of the results showed an average level of satisfaction with the quality of the ICT system - 70.4%. The research was carried out taking into account the regional affiliation and specialization in the ICT customers (i.e., STC staff tax field of the respondents. Results of the analysis of answers: 1. Assessment of electronic satisfaction rate) document management (Created at a sufficient level - 83.3%), 2. Development of software or (Percentage) information systems directly in your field (To a sufficient extent - 71.3%), 3. Degree of satisfaction with the quality of the software software and information systems (convenient, fully used - 69.8%) 4. Level of automation of information systems in comparison with the level of automation of other departments (higher than in other departments - 74.9%), 5. Quality of service for official computers and software products (in working condition, no need for service - 52.6%). The weighted average satisfaction rate of tax authorities' personnel as users of ICT systems for 5 questions was 70.4% 60.00 Apr/2021 14.00 08-Dec-2023 30.00 Jun/2026 Comments on By the end of 2023 achieving targets 25,255 applications (100%) were received with a VAT refund amount of 26,202.8 billion soums Reduction in time to process (100%), of which 12,620 applications (50% of the total) were satisfied with a refund of VAT refunds (Days) 19,666.7 billion soums (75% of the total amount), 12,635 applications (50%) were rejected in the amount of 6,536.1 billion soums (25%) 15,308 applications (60.6%) were considered up to 10 days in the amount of 18,586.2 billion soums (71%) , of which 8,238 applications were satisfied with a positive decision and compensation of 14,734.3 billion soums, 7,070 Jun 12, 2024 Page 8 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) applications worth 3,851.9 billion soums were rejected. Up to 20 days, 5,416 applications (21.4%) were considered in the amount of 3,668.2 billion soums (14%), of which 2,786 applications were satisfied with a positive decision and compensation of 2,689.8 billion soums, 2,630 applications for the amount of 978.4 billion soums. Up to 30 days, 4,531 applications (18%) were considered in the amount of 3,948.3 billion soums (15%), of which 1,596 applications were satisfied with a positive decision and compensation of 2,242.6 billion soums, 2,935 applications in the amount of 1,705 were rejected .7 billion soums. Weighted average VAT refund rate for 2023. 60.6%*10+21.4%*20+18%*30= 6.1 + 4.2 + 5.4 = 15.7 or rounded 16 days For the period January-April 2024. 7,329 applications were received with a VAT refund amount of 10,025.0 billion soums, of which 2,965 applications were satisfied (40% of the total) with a refund of 7,502.2 billion soums (75% of the total amount), 4,364 were rejected applications (60%) in the amount of 2,522.7 billion soums (25%) Up to 10 days, 3,623 applications (49.3%) were considered in the amount of 6,970.4 billion soums (70%), of which 1,708 applications were satisfied with positive decision and compensation of 5,444.2 billion soums, 1,915 applications worth 1,526.2 billion soums were rejected. Up to 20 days, 1,884 applications (25.7%) were considered in the amount of 1,132.5 billion soums (11%), of which 724 applications were satisfied with a positive decision and compensation of 829.2 billion soums, 1,160 applications in the amount of 303 were rejected .3 billion soums. Up to 30 days, 1,822 applications (25%) were considered in the amount of 1,922.2 billion soums (19%), of which 533 applications were satisfied with a positive decision and compensation of 1,228.9 billion soums, 1,289 applications in the amount of 693 were rejected, 3 billion soums.Weighted average VAT refund rate for 4 months of 2024. 49.3%*10+25.7%*20+25%*30 = 4.9 + 5 + 7.5 = 17.4 days or rounded 17 days Reduction of the informal economy Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year Jun 12, 2024 Page 9 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) 4.00 Apr/2021 3.9 29-May-2024 3.9 29-May-2024 5.00 Jun/2026 Total stock of arrears as Comments on Based on data provided by the STC, the total debt from internal tax revenues is 3.9% by end percentage of domestic tax achieving targets 2023 (4,022.0 billion soums / 104,280.8 billion soums = 3.9%). revenues collected Early data for 2024 (January-April 2024), debt from internal tax revenues - 15.8% (5,486.9 / (Percentage) 34,746.4 = 15.8%). 0.00 Apr/2021 100.00 08-Dec-2023 0.95 Jun/2026 Comments on Data for the period January-April 2024: achieving targets At the beginning of 2024, 1,867 candidates with a risk amount of 4,863.7 billion soums were selected for the audit, of which 1,784 candidates (96%) were selected based on the risk analysis program “Comprehensive tax risk management system” (CRM) -New), the rest from other sources. In January-April 2024, 231 audits were carried out with a risk amount of 695.7 billion soums, additional accruals were made taking into account financial fines - 930.9 billion soums. Of the 231 audits conducted, 220 cases (95%) were selected according to the risk analysis program Increase number of cases and 11 cases (5%) based on the analysis of specialists. Including large taxpayers, 96 candidates selected for audit using the were selected with a risk amount of 1,234.8 billion soums, of which 90 candidates (94%) were risk-assessment framework selected based on a risk analysis program and 6 from other sources. During January-April (as a % of total 2024, 14 audits of large taxpayers were completed and all were selected on the basis of risk audits/inspections) analysis with a risk amount of 95.0 billion soums, an additional accrual of 196.8 billion soums. (Percentage) The coefficient is 95%, since out of 231 audits conducted, 220 candidates were selected based on a risk analysis program. The number of audits excluding inspections as part of the completion of the activities of legal entities and criminal cases opened by law enforcement agencies. For January-December 2023 (for information)2,596 candidates were selected for the audit with a risk amount of 2,427.9 billion soums, 586 candidates transferred from 2022 with a risk amount of 272.0 billion soums. In 2023, 1,106 audits were carried out with a risk amount of 624.3 billion soums, additional accruals taking into account financial fines - 1,687.3 billion soums. 1,065 audits out of 1,106 audits were selected based on a risk analysis program. Including 132 candidates were selected for large taxpayers with a risk amount of 521.0 billion Jun 12, 2024 Page 10 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) soums; in 2023, 27 audits of large taxpayers were completed with a risk amount of 89.3 billion soums, additional accrual of 456.7 billion soums. The coefficient is 96%, since 1065 audits from 1,106 audits were selected based on a risk analysis program. The number of audits excluding inspections as part of the completion of the activities of legal entities and criminal cases by law enforcement agencies n/a Apr/2021 By the end of 29-May-2024 By the end of 29-May-2024 Multi-channel Jun/2026 2023 There are 2023 There are service 4.5 million 4.5 million delivery in full active users of active users of operation. the cashback the cashback system, in 2023. system, in 2023. 1.2 trillion paid. 1.2 trillion paid. soum ($97.1 soum ($97.1 million). 98% of million). 98% of retail outlets are retail outlets are covered by covered by online cash online cash Voluntary Compliance registers and registers and Enhanced (Text) cash register cash register equipment. The equipment. The turnover tax turnover tax report is report is generated generated automatically automatically based on data based on data from online cash from online cash register receipts, register receipts, which freed the which freed the entrepreneur entrepreneur from the routine from the routine work of filling work of filling Jun 12, 2024 Page 11 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) out this report. out this report. Also, by the end Also, by the end of 2023, the of 2023, the number of number of business entities business entities using online using online cash registers cash registers reached 176.2 reached 176.2 thousand, which thousand, which is 13% more is 13% more than last year than last year (the number of (the number of registered registered online cash online cash registers registers amounted to amounted to 218.3 thousand 218.3 thousand units, an units, an increase of 8% increase of 8% compared to the compared to the previous period) previous period) . The level of . The level of coverage of the coverage of the electronic electronic invoice system invoice system has been has been expanded. Every expanded. Every month, 3.6 month, 3.6 million million electronic electronic invoices are invoices are Jun 12, 2024 Page 12 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) registered in the registered in the system (an system (an increase of 12% increase of 12% compared to compared to 2022). The total 2022). The total number of number of electronic electronic invoices invoices registered and registered and processed in the processed in the database is 88.9 database is 88.9 million million documents. documents. Comments on This indicator covers measures to enhance voluntary compliance and broadening the tax base. achieving targets Measures include an overarching strategy, an anti-corruption strategy, as well as mechanisms and tools to attract new taxpayers. The strategy ought to include measures that aim to contain initial loss due to Covid as well as plans to ensure business continuity and recovery. 81,112.00 Apr/2021 194,602.00 08-Dec-2023 97,335.00 Jun/2026 Comments on As of May 10, 2024 the total number of VAT payers (legal entities) is 191,738. By the end of achieving targets 2023, the total number of VAT payers was 190,272. Number of registered and active VAT taxpayers (o/w By January 1, 2024, the total number of large taxpayers was 1,633. In 2023, 751 taxpayers large taxpayers) (Number) moved from the category of small to large taxpayers. As of May 10, 2024, the number of registered large taxpayers is now 2,187. For the period January-April 2024, the number of those who moved from the category of small to the category of large taxpayers was 565, and 11 taxpayers left the category of large taxpayers. Overall taxpayers 0.00 Apr/2021 86.20 29-May-2024 86.20 29-May-2024 80.00 Jun/2026 satisfaction with STC Comments on (no new survey was conducted since the last ISR) services, operations, and achieving targets The average performance score of 26 operators was rated by subscribers at 4.7 points. Studying engagement (focusing on the attitude of taxpayers to automation processes. survey was organized among taxpayers to Jun 12, 2024 Page 13 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) satisfaction rate on study their opinions regarding the automation of the generation of tax reports. The survey was engagement) (Percentage) conducted with about 70,180 respondents (accepted as 100%). About 42.4% of respondents, or 29,744 taxpayers, support tax reporting automation processes, as this significantly reduces the time spent on report preparation. 43.8% of respondents or 30,752 taxpayers responded that this creates great convenience for them, taking into account the elimination of technical errors that arise in the reporting process. And only 13.8% of respondents or 9,684 taxpayers said that, despite the significant time investment, they prefer to prepare the report themselves, since they have enough manpower and time. 83,354.00 Apr/2021 165,917 29-May-2024 165,917 29-May-2024 100,858.00 Jun/2026 Increase in tax revenues Comments on Data based on the results of 2023. The actual volume of tax revenues is 165,917.5 billion collected by STC achieving targets soums. (cummulative, bn som) (Number) Data for January-April 2024. Actual volume of tax revenues was 54,899.8 billion soums (incl. for large taxpayers – 33,092.4 billion soums, for small taxpayers – 21,807.4 billion soums) Strengthening HR and institutional capacity for tax administration and delivery Baseline Actual (Previous) Actual (Current) Closing Period Indicator Name Value Month/Year Value Date Value Date Value Month/Year n/a Apr/2021 (a) HR 08-Dec-2023 Staff Jun/2026 assessment and performance Action Plan evaluation finalized(b) framework Working Group adopted. HR infrastructure enhanced on HR set-up(c) (Text) HR department head appointed (November 2023)(d) Internal HR regulations Jun 12, 2024 Page 14 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) prepared and placed on HRM platform Comments on This indicator entails measures taken to revise the HR infrastructure at STC by conducting a achieving targets strategic plans, introducing staff satisfaction surveys and a new performance management framework. 1.40 Apr/2021 5.0 29-May-2024 5.0 29-May-2024 7.00 Jun/2026 Share of women in Comments on As of November 1, 2023, the number of management employees is 2,233, of which 125 managerial positions at STC achieving targets positions are occupied by women or 5.6%. Breakdown of leadership positions of women in headquarters and the regional offices (% total managers: Advisor to the chairman - 1 unit, Head and deputy head of department - 4 units, managerial positions) Head and deputy head of the district tax inspectorate - 14 units, Head and deputy head of (Percentage) department - 106 units n/a Apr/2021 Survey 29-May-2024 Survey 29-May-2024 Capacity Jun/2026 conducted conducted building program piloted. Comments on To study the need for training and organize training courses based on demand, a survey was achieving targets conducted in February 2023 among tax authorities remotely through the resource docs.google.com, covering 4,319 employees. Capacity building program institutionalized (Text) The questionnaire included the directions of the training courses and the number of students. Based on the results of the survey, curricula for medium-term advanced training courses were developed. In March 2023 the schedule of advanced training courses, the number of employees trained, programs and plans for advanced training courses were approved. Questionnaires have been prepared to assess the NPS (Net Promoter Score) “Employee Loyalty Index” for conducting a study among tax authorities (in Uzbek and Russian). The management of the Tax Committee has been notified of a survey among system employees through the Taxes mobile application. By letter of the Tax Committee dated December 29, 2023. 28/2-128972 in the tax system, a study was started through a survey. Jun 12, 2024 Page 15 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) During the period January-February 2024 survey was conducted involving 10,308 employees, including 946 managers, 7,191 inspectors and 2,171 support workers. This survey examined the need for professional development among employees. Staff just-in-time trained on 0.00 Apr/2021 814.00 08-Dec-2023 120.00 Jun/2026 tax functions (e.g., audit, Comments on In 2023, 980 students were trained at the Fiscal Institute, of which 128 were women. During arrear management, achieving targets the period January-April 2024, 258 students were trained, of which 20 were women. I registration) and disaster risk management and business It should be noted that in the previous year 2022, there was a noticeably larger number of continuity - cummulative, people trained due to the fact that in the two previous years, due to the COVID-19 pandemic, 50% of which are female the number of people trained was smaller. The Fiscal Institute was organized in 2020. (Number) 0.00 Apr/2021 128 29-May-2024 128 29-May-2024 60.00 Jun/2026 50% of which are Comments on This indicator measures capacity building tasks carried out under the project. It will be female staff just-in- achieving targets expressed in cumulative numbers. time trained on tax functions (Number) In 2023, out of 980 students, 128 were women. This is 13%. For January-April 2024, out of 258 listeners, 20 were women, (or 8%) n/a Apr/2021 (a) The Fiscal 29-May-2024 (a) The Fiscal 29-May-2024 Core team – Jun/2026 Institute Institute composed of (originally (originally men and designed to designed to women - conduct tax conduct tax trained and Tax Analysis Enhanced analysis) is now analysis) is now entrusted (Text) a training center a training center permanently only(b) The only(b) The with tax Consolidation Consolidation analysis. and Analytical and Analytical Department is Department is conducting tax conducting tax Jun 12, 2024 Page 16 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) analysis (tax analysis (tax gap, revenue gap, revenue forecasting) (c) forecasting) (c) There is one There is one expert in the expert in the Consolidation Consolidation and Analytical and Analytical Department that Department that is using micro- is using micro- simulation simulation modeling to modeling to conduct core conduct core analysis(d) analysis(d) Annual VAT Tax Annual VAT Tax Gaps analysis is Gaps analysis is estimated estimated annually using annually using the model the model Comments on This indicator covers measures taken to enhance the analytical capacity to measure tax gap achieving targets and tax expenditures. The ultimate objective is to have a core team – later to be part of the fiscal institute - entrusted with this function. Analysis is being carried out, with the help of Bank and IMF experts. For instance, VAT tax gap is being estimated annually as well as revenue forgone on other tax instruments. Jun 12, 2024 Page 17 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) 7. DATA ON FINANCIAL PERFORMANCE 7.1 Cumulative Disbursements 7.2 Disbursements (by loan) Loan/Credit/TF Status Original Revised Cancelled Disbursed Undisbursed % Disbursed IDA-69120 Effective 60.00 60.00 0.00 6.79 53.21 11.31% 7.3 Key Dates (by loan) Loan/Credit/TF Status Approval Signing Effectiveness Orig. Closing Rev. Closing IDA-69120 Effective 16-Jun-2021 18-Apr-2022 06-Jun-2022 30-Jun-2026 30-Jun-2026 8. KEY DATES Jun 12, 2024 Page 18 of 19 The World Bank Implementation Status & Results Report Tax Administration Reform Project in Uzbekistan (P173001) Key Events Planned Actual Approval 16-Jun-2021 16-Jun-2021 Effectiveness 29-Apr-2022 06-Jun-2022 Mid-Term Review No. 01 14-Jul-2024 Operation Closing/Cancellation 30-Jun-2026 9. RESTRUCTURING HISTORY Restructuring Level 2 Approved on 06-Feb-2023 10. ASSOCIATED OPERATION(S) There are no associated operations Jun 12, 2024 Page 19 of 19