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Integrity Scorecard

2007 Assessment

Timor-Leste: Integrity Indicators Scorecard

Timor-Leste: Integrity Scorecard Report > Sub-Category: Taxes and Customs
Indicators		Score
58	In law, is there a national tax collection agency?	100
59	Is the tax collection agency effective?	75
60	In practice, are tax laws enforced uniformly and without discrimination?	50
61	In law, is there a national customs and excise agency?	100
62	Is the customs and excise agency effective?	75
63	In practice, are customs and excise laws enforced uniformly and without discrimination?	50

Indicator and sub-Indicator Details

In law, is there a national tax collection agency?

58: In law, is there a national tax collection agency?

Score:

YES

Comments:

References: Tax office, including customs under the minister of planning and finance

Interview with Dr. Manuel Tilman, current parliament member, Commission 9 on anti-corruption and good governance

Peer Review Comments: The former Ministry of Planning and Finance is now just the Ministry of Finance.

Is the tax collection agency effective?

59a: In practice, the tax collection agency has a professional, full-time staff.

Score:

100

Comments:

References: Interview with Dr. Manuel Tilman, current parliament member, Commission 9 on anti-corruption and good governance

59b: In practice, the tax agency receives regular funding.

Score:

100

Comments:

References: Interview with Dr. Manuel Tilman, current parliament member, Commission 9 on anti-corruption and good governance

In practice, are tax laws enforced uniformly and without discrimination?

60: In practice, are tax laws enforced uniformly and without discrimination?

Score:

100

Comments: There is no real monitoring of the tax service.

References: Interview with Dr. Manuel Tilman, current parliament member, Commission 9 on anti-corruption and good governance

In law, is there a national customs and excise agency?

61: In law, is there a national customs and excise agency?

Score:

YES

Comments:

References: Department of Immigration, including custom tax

Interview with Dr. Manuel Tilman, current parliament member, Commission 9 on anti-corruption and good governance

Is the customs and excise agency effective?

62a: In practice, the customs and excise agency has a professional, full-time staff.

Score:

100

Comments:

References: Interview with Dr. Manuel Tilman, current parliament member, Commission 9 on anti-corruption and good governance

62b: In practice, the customs and excise agency receives regular funding.

Score:

100

Comments:

References: Interview with Dr. Manuel Tilman, current parliament member, Commission 9 on anti-corruption and good governance

In practice, are customs and excise laws enforced uniformly and without discrimination?

63: In practice, are customs and excise laws enforced uniformly and without discrimination?

Score:

100

Comments: If one does not pay a commission fee or "facilitation fee," one is likely to have problems with importing goods.

References: Interview with Dr. Manuel Tilman, current parliament member, Commission 9 on anti-corruption and good governance

Peer Review Comments: Working with customs officials is incredibly difficult: documents are lost, regulations randomly applied and arbitrary fees charged.