PROMOTING INTEGRITY IN TAX ADMINISTRATIONS - MALAYSIAN EXPERIENCE

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PROMOTING INTEGRITY IN TAX ADMINISTRATIONS -
MALAYSIAN EXPERIENCE

• PRESENTED BY
• MADAM HABIBAH MD. SOOD
• INLAND REVENUE BOARD MALAYSIA

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INTRODUCTION

• Integrity programmes internalize integrity
  values among officers
• Integrity in

• human resource management
• compliance enforcement activities
• collection
• taxpayer service tax education

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HUMAN RESOURCE MANAGEMENT

• HRM an important channel towards success of
  integrity agenda
• Integrity success is achieved via

• recruitment
• training development
• service administration process

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HUMAN RESOURCE MANAGEMENT
Recruitment Selection System

• system strengthened ensure quality of
• new officers
• systematic recruitment process

• assessment test
• evaluation workshop
• interview
• selection

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HUMAN RESOURCE MANAGEMENT
Training Development

• instill integrity values via training
• image - an organization with strong integrity

• disciplined with physical and mental strength
• disciplinary procedures - part of training for
  
• supervisory managerial group
• conduct joint training programme

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HUMAN RESOURCE MANAGEMENT
Placement

• Rotation of officers to different units /
  division / branch / department

• avoid any abuse of power
• to prevent malpractices against rules
• regulations work ethics

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HUMAN RESOURCE MANAGEMENT
Asset Declaration

• Detection mechanism
• Administrative requirement

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HUMAN RESOURCE MANAGEMENT
Other Approaches

• computer screen savers installed
• with integrity features
• IRBM Pledge uphold responsibilities
• values

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COMPLIANCE ENFORCEMENT

• Simplified systems
• procedures
• Audit Manuals Investigation
• Manuals

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COLLECTION

• Challenges of unreasonable taxpayer
• demands in collection matters
• Officers do not compromise their integrity
• Strict procedures regulations

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TAXPAYER SERVICE TAX EDUCATION
Facilitate Assists

• Delivery of timely service pledged via the
• Taxpayer Charter
• Workflow information at counters
• Electronic services channels expedite tax
• payments

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TAXPAYER SERVICE TAX EDUCATION
Increase Voluntary Compliance

• Friendly, Helpful, Satisfying service
• Conduct tax education in a friendly less
• stressful manner
• Monitor feedbacks for continuous
• improvements

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CONCLUSION

• IRBM - clean image
• Continuous integrity programme
• Aspire to be a world class revenue
• collector

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TERIMA KASIH ( THANK YOU )