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: 2 | ARCHIVED on 20-Jun-2019 | ISR36605 | Implementing Agencies: Republic of Chad, Ministère des Finances Key Dates Key Project Dates Bank Approval Date: 06-Jul-2018 Effectiveness Date: 07-Dec-2018 Planned Mid Term Review Date: 31-Jan-2021 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 Moderately Satisfactory Overall Implementation Progress (IP) Satisfactory Moderately Satisfactory Overall Risk Rating High High Implementation Status and Key Decisions Project became effective in December 2018 and all conditions for effectiveness were met. Effectiveness conditions included: (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). Three dated covenants which were supposed to be completed 3 months after effectiveness have been delayed and have not been completed at the time of the mission: 6/20/2019 Page 1 of 7 The World Bank Implementation Status & Results Report Chad Domestic Resource Mobilization and Management (P164529) (i) installation of a computerized accounting software: the procurement process has been initiated and has just received the visa from OCMP. The contract has been signed by the contractor and needs to be introduced in the system for approval and signing by ST-PAMFIP. Once the contract is signed from the Chadian authorities, the system will be implemented. (ii) hiring of an external auditor (considerably delayed): the procurement process has been initiated and has just received the visa from OCMP. Request for proposals have just been sent to interested firms. Once the proposals have been received, the evaluation process will be initiated to select the winning proposal. (iii) hiring of DLI verification entity (considerably delayed): the procurement process has been initiated and has just received the visa from OCMP. Evaluation of received offered is underway in collaboration with the Ministerial procurement commission in MoFB. The ST-PAMFIP will follow-up with the Ministerial procurement commission. Once the winner has been selected, the contract will be signed with the contractor and introduced in the system for approval and signature of Chadian authorities. Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance High High High Macroeconomic High High High Sector Strategies and Policies High High High Technical Design of Project or Program Moderate Moderate Moderate Institutional Capacity for Implementation and Sustainability High High High Fiduciary Substantial Substantial Substantial Environment and Social Low Moderate Moderate Stakeholders High High High Other Substantial Substantial Substantial Overall High High High Results PDO Indicators by Objectives / Outcomes Improve performance, processes, and transparency in key government revenue mobilization entities. IN00689546 ►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 8.50 15.30 Date 29-Dec-2017 12-Oct-2018 12-Oct-2018 30-Sep-2023 IN00689547 ►Increase transparency of the SHT's operations in the petroleum sector (Text, Custom) 6/20/2019 Page 2 of 7 The World Bank Implementation Status & Results Report Chad Domestic Resource Mobilization and Management (P164529) 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 12-Oct-2018 30-Jun-2023 Intermediate Results Indicators by Components Component A: Results-based financing to support change management in customs and tax administrations IN00689548 ►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 12-Oct-2018 30-Sep-2023 IN00689550 ►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 12-Oct-2018 30-Sep-2023 IN00689552 ►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 12-Oct-2018 30-Sep-2023 IN00689554 ►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 12-Oct-2018 30-Sep-2023 IN00689556 ►Reduce the Number of Physical Inspections (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 6/20/2019 Page 3 of 7 The World Bank Implementation Status & Results Report Chad Domestic Resource Mobilization and Management (P164529) 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 12-Oct-2018 30-Sep-2023 IN00689558 ►Reduce release time for imported merchandise decreased (DLI) (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target 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 12-Oct-2018 30-Sep-2023 Component B: Technical assistance to strengthen revenue agencies IN00689549 ►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 12-Oct-2018 30-Sep-2023 IN00689551 ►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 12-Oct-2018 30-Sep-2023 IN00689553 ►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 0.00 70.00 Date 29-Dec-2017 12-Oct-2018 12-Oct-2018 30-Jun-2023 IN00689555 ►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 0.00 3.00 Date 31-Dec-2017 12-Oct-2018 12-Oct-2018 30-Sep-2023 IN00689557 ►Number of customs offices in which ASYCUDA upgraded version has been rolled out (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target 6/20/2019 Page 4 of 7 The World Bank Implementation Status & Results Report Chad Domestic Resource Mobilization and Management (P164529) Value 0.00 0.00 0.00 4.00 Date 31-Dec-2017 12-Oct-2018 12-Oct-2018 30-Sep-2023 IN00689559 ►Users traffic on the tax and trade information portals (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 100.00 100.00 100.00 15,000.00 Date 31-Dec-2017 12-Oct-2018 12-Oct-2018 30-Sep-2023 IN00689560 ►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 12-Oct-2018 30-Jun-2023 IN00689561 ►Petroleum contracts are recorded in a cadastral system (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 100.00 Date 31-Dec-2017 12-Oct-2018 12-Oct-2018 30-Sep-2023 IN00689562 ►Mobile Rural Connectivity Operation Manual is developed (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 29-Dec-2017 12-Oct-2018 12-Oct-2018 30-Sep-2021 IN00689563 ►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 12-Oct-2018 30-Jun-2023 IN00689564 ►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 6/20/2019 Page 5 of 7 The World Bank Implementation Status & Results Report Chad Domestic Resource Mobilization and Management (P164529) Date 30-Sep-2021 12-Oct-2018 12-Oct-2018 30-Sep-2023 IN00689565 ►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 0.00 1.00 Date 29-Dec-2017 12-Oct-2018 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 P164529 IDA-D3440 Effective USD 35.00 35.00 0.00 1.28 32.34 3.8% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P164529 IDA-D3440 Effective 06-Jul-2018 14-Aug-2018 07-Dec-2018 02-Nov-2023 02-Nov-2023 Cumulative Disbursements 6/20/2019 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. 6/20/2019 Page 7 of 7