The World Bank Implementation Status & Results Report Transparency and Efficiency in Tax Administration (P153366) Transparency and Efficiency in Tax Administration (P153366) LATIN AMERICA AND CARIBBEAN | Guatemala | Governance Global Practice | IBRD/IDA | Investment Project Financing | FY 2017 | Seq No: 4 | ARCHIVED on 16-Nov-2018 | ISR34688 | Implementing Agencies: Superintendencia de Administracion Tributaria, Ministry of Public Finance Key Dates Key Project Dates Bank Approval Date: 17-Jan-2017 Effectiveness Date: -- Planned Mid Term Review Date: -- Actual Mid-Term Review Date: -- Original Closing Date: 30-Jun-2023 Revised Closing Date: 30-Jun-2023 pdoTable Project Development Objectives Project Development Objective (from Project Appraisal Document) The project development objective is to increase levels of compliance with tax and customs obligations. Has the Project Development Objective been changed since Board Approval of the Project Objective? No Components Table Name Component 1. Transparency, Integrity and Institutional Development in Superintendence of Tax Administration (SAT):(Cost $23.52 M) Component 2. Strengthening of Tax Collection Functions in Internal Revenues and Customs:(Cost $27.66 M) Component 3. Strengthening of Integrated Tax Intelligence and Tax Enforcement:(Cost $3.68 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Moderately Unsatisfactory Moderately Unsatisfactory Overall Implementation Progress (IP) Moderately Unsatisfactory Moderately Unsatisfactory Overall Risk Rating Substantial Substantial Implementation Status and Key Decisions The Project is currently awaiting Congressional approval. In the meantime, the Bank Project team has met with other development partners and Government to coordinate actions and activities that would facilitate project execution in the future. This, assuming that the project is approved in time by Congress. 11/16/2018 Page 1 of 6 The World Bank Implementation Status & Results Report Transparency and Efficiency in Tax Administration (P153366) Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance High High High Macroeconomic Moderate Moderate Moderate Sector Strategies and Policies Substantial Substantial Substantial Technical Design of Project or Program Substantial Substantial Substantial Institutional Capacity for Implementation and Sustainability High High High Fiduciary Substantial Substantial Substantial Environment and Social Low Low Low Stakeholders Substantial Substantial Substantial Other -- -- -- Overall Substantial Substantial Substantial Results PDO Indicators by Objectives / Outcomes Increased compliance with taxes through reduction in VAT gross compliance gap IN00644905 ►Increased compliance with taxes through reduction in VAT gross compliance gap (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 33.00 -- 32.00 26.00 Date 31-Dec-2016 -- 31-Dec-2017 31-Dec-2023 IN00589536 ►Increased effectiveness of customs controls/inspections (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 6.30 6.30 6.30 14.00 Date 31-Dec-2015 17-Oct-2017 17-Oct-2017 31-Mar-2023 IN00589527 ►Increased compliance with taxes through reduction in VAT gross compliance gap (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 34.20 34.20 34.20 26.00 Date 29-Nov-2016 17-Oct-2017 17-Oct-2017 31-Mar-2023 11/16/2018 Page 2 of 6 The World Bank Implementation Status & Results Report Transparency and Efficiency in Tax Administration (P153366) Overall Comments PDO N/A Intermediate Results Indicators by Components Component 1. Transparency, Integrity and Institutional Development in Superintendence of Tax Administration (SAT) IN00589528 ►Implementation of the Internal Affairs Unit (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No No No Yes Date 31-Mar-2017 17-Oct-2017 17-Oct-2017 31-Mar-2023 IN00589529 ►Availability of the Technology Platform (Months, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 99.47 99.47 99.47 99.52 Date 31-Dec-2015 17-Oct-2017 17-Oct-2017 31-Mar-2023 IN00589530 ►SAT Staff Organizational Environment Perception (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 30.00 Date 31-Mar-2017 17-Oct-2017 17-Oct-2017 31-Mar-2023 IN00589525 ►ICT disaster recovery timeframe (Hours, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 8.00 Date 31-Dec-2015 17-Oct-2017 17-Oct-2017 31-Mar-2023 IN00589531 ►Strengthened credibility of the country s tax administration system (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 0.00 0.00 20.00 Date 31-Mar-2017 17-Oct-2017 17-Oct-2017 31-Mar-2023 IN00589535 ►Reduction of Tax Administrative Cost (Percentage, Custom) 11/16/2018 Page 3 of 6 The World Bank Implementation Status & Results Report Transparency and Efficiency in Tax Administration (P153366) Baseline Actual (Previous) Actual (Current) End Target Value 1.81 1.81 1.81 1.72 Date 31-Dec-2015 17-Oct-2017 17-Oct-2017 31-Mar-2023 Component 2. Strengthening of Tax Collection Functions in Internal Revenues and Customs IN00589532 ►Reduction of stop-filers (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 14.49 14.49 14.49 9.49 Date 29-Nov-2016 17-Oct-2017 17-Oct-2017 31-Mar-2023 IN00589534 ►Clearance time of definitive import declarations (Days, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 2.81 2.81 2.81 1.50 Date 31-Dec-2015 17-Oct-2017 17-Oct-2017 31-Mar-2023 IN00589533 ►Use of e-invoice business to business (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.50 0.50 0.50 100.00 Date 31-Mar-2017 17-Oct-2017 17-Oct-2017 31-Mar-2023 IN00589538 ►Use of virtual taxpayer services (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 26.20 26.20 26.20 37.00 Date 31-Dec-2016 17-Oct-2017 17-Oct-2017 31-Mar-2022 Component 3. Strengthening of Integrated Tax Intelligence and Tax Enforcement IN00589537 ►Effectiveness of tax appeal procedures (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 80.50 80.50 80.50 82.50 Date 31-Dec-2016 17-Oct-2017 17-Oct-2017 31-Mar-2023 IN00589526 ►Effectiveness of Tax Audits (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target 11/16/2018 Page 4 of 6 The World Bank Implementation Status & Results Report Transparency and Efficiency in Tax Administration (P153366) Value 40.93 40.93 40.93 80.00 Date 31-Dec-2016 17-Oct-2017 17-Oct-2017 31-Mar-2023 Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed Not P153366 IBRD-86900 USD 55.00 55.00 0.00 0.00 55.00 0% Effective Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date Not P153366 IBRD-86900 17-Jan-2017 -- -- 30-Jun-2023 30-Jun-2023 Effective Cumulative Disbursements 11/16/2018 Page 5 of 6 The World Bank Implementation Status & Results Report Transparency and Efficiency in Tax Administration (P153366) Restructuring History There has been no restructuring to date. Related Project(s) There are no related projects. 11/16/2018 Page 6 of 6