 |
 |
87
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
Summary of Expenditure by Program Structure (in Thousands of Kina)
_______________________________________________________________________________________
| | | Actual | Appropriation |
| | |__________|_____________________|
| | | | | |
| | Description | 1999 | 2000 | 2001 |
|__________|_________________________________________|__________|__________|__________|
|M. PROGRAM|PUBLIC FINANCE MANAGEMENT | 25,483.1 | 26,004.5 | 27,581.3 |
|PROGRAM |GENERAL ADMINISTRATION | 8,567.0 | 11,128.6 | 12,283.8 |
|ACTIVITY |Executive Unit | 1,267.2 | 2,025.1 | 1,901.0 |
|ACTIVITY |Human Resources Management | 1,124.4 | 1,107.6 | 1,158.8 |
|ACTIVITY |Internal Audit | 320.3 | 502.8 | 503.1 |
|ACTIVITY |Information Technology | 2,404.3 | 3,348.3 | 3,352.3 |
|ACTIVITY |Corporate Affairs | 3,450.9 | 4,144.8 | 4,600.4 |
|ACTIVITY |Public Affairs And Tax Implementation | | | 768.2 |
| | | | | |
|PROGRAM |ASSESSMENT & COLLECTION OF INCOME TAX | 11,009.0 | 8,779.9 | 9,105.4 |
|ACTIVITY |Policy And Legal Services | 411.8 | 402.1 | 581.0 |
|ACTIVITY |Resource Monitoring | 805.2 | 749.7 | 744.3 |
|ACTIVITY |Revenue Assessment | 1,475.0 | 1,581.0 | 1,538.0 |
|ACTIVITY |Revenue Collection | 3,052.0 | 2,691.6 | 3,063.7 |
|ACTIVITY |Value Added Tax | 5,265.0 | 3,355.5 | 3,178.4 |
| | | | | |
|PROGRAM |ASSESSMENT & COLLECTION OF CUSTOMS AND | 5,318.1 | 5,891.0 | 5,817.9 |
| |EXCISE DUTIES | | | |
|ACTIVITY |Revenue Management | 586.0 | 458.2 | 646.1 |
|ACTIVITY |Enforcement | 706.0 | 723.4 | 638.9 |
|ACTIVITY |Southern Region | 1,708.1 | 1,394.8 | 1,502.4 |
|ACTIVITY |Northern Region | 1,297.8 | 1,188.2 | 1,291.7 |
|ACTIVITY |Islands Region | 1,020.2 | 1,235.5 | 1,028.9 |
|ACTIVITY |Asycuda Section | | 890.9 | 709.9 |
| | | | | |
|PROGRAM |MINISTERIAL SERVICES | 589.0 | 205.0 | 374.2 |
|ACTIVITY |Minister'S Administrative Support | | | |
| |Services | 589.0 | 205.0 | 374.2 |
| | | | | |
|__________|_________________________________________|__________|__________|__________|
| | GRAND TOTAL | 25,483.1 | 26,004.5 | 27,581.3 |
|__________|_________________________________________|__________|__________|__________|
88
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
Summary of Expenditure by Items (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |_________ |____________________ |
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| CURRENT EXPENDITURE | 22,990.8 | 23,818.3 | 25,190.2 |
| | | | |
| Personal Emoluments | 9,864.7 | 10,260.0 | 11,085.1 |
| 111 Salaries and Allowances | 9,335.0 | 9,421.1 | 10,405.6 |
| 112 Wages | 36.3 | 46.5 | 48.0 |
| 113 Overtime | 111.7 | 149.0 | 91.0 |
| 114 Leave Fares | 324.2 | 535.4 | 456.6 |
| 116 Contract Officers Education Benefits | 57.5 | 108.0 | 83.9 |
| | | | |
| Goods and Other Services | 12,143.7 | 12,465.9 | 12,801.3 |
| 121 Travel and Subsistance Expenses | 1,124.0 | 1,263.0 | 1,458.8 |
| 122 Utilities | 1,252.8 | 1,772.0 | 1,771.2 |
| 123 Office Materials and Supplies | 475.7 | 643.4 | 560.1 |
| 124 Operational Materials and Supplies | 1,763.5 | 819.7 | 569.7 |
| 125 Transport and Fuel | 593.4 | 830.7 | 853.7 |
| 126 Administrative Consultancy Fees | 1,828.5 | 1,877.5 | 2,227.0 |
| 127 Rental of Property | 786.2 | 858.3 | 972.3 |
| 128 Routine Maintenance Expenses | 578.7 | 1,943.4 | 1,939.4 |
| 135 Other Operational Expenses | 3,741.0 | 1,906.9 | 1,988.1 |
| 136 Training | | 551.0 | 461.0 |
| | | | |
| Current Transfers | 982.4 | 1,092.4 | 1,303.8 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | 933.1 | 936.9 | 1,169.3 |
| 142 Membership Fees and Contributions | 49.2 | 155.5 | 134.5 |
| | | | |
| CAPITAL EXPENDITURE | 2,492.3 | 2,186.2 | 2,391.1 |
| | | | |
| Capital Formation | 2,492.3 | 2,186.2 | 2,391.1 |
| 221 Office Furniture and Equipment | 1,198.6 | 1,317.2 | 1,049.7 |
| 222 Purchase of Vehicles | 849.5 | 369.0 | 141.4 |
| 224 Plant, Equipment and Machinery | | | 700.0 |
| 225 Construction, Renovation and Improvement | 444.2 | 500.0 | 500.0 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 25,483.1 | 26,004.5 | 27,581.3 |
|______________________________________________|__________|__________|__________|
89
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
MAIN PROGRAM: PUBLIC FINANCE MANAGEMENT
PROGRAM: GENERAL ADMINISTRATION
Program Objectives: To co-ordinate and supervise the operations of
the Internal Revenue Commission substantive programs and facilitate their
implementation, and assist the Commissioner General in the management of the Internal
Revenue Commission in accordance with its established tasks and responsibilities.
Program Description: The provision of support services including
finance and accounting, personnel management, training and staff development and
provision of logistics, materials and equipment. This program consist of 5 activities
the expenditures and other data of which are as follows:
ACTIVITY EXECUTIVE UNIT (216-1203-1-101)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | 723.8 | 1,326.8 | 1,073.1 |
| 114 Leave Fares | 20.0 | 58.2 | 55.1 |
| 116 Contract Officers Education Benefits | 24.0 | 38.0 | 38.0 |
| 121 Travel and Subsistance Expenses | 75.0 | 130.0 | 200.0 |
| 127 Rental of Property | 30.0 | 98.0 | 105.6 |
| 135 Other Operational Expenses | 37.5 | 54.0 | 54.0 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | 317.3 | 198.1 | 246.0 |
| 142 Membership Fees and Contributions | 39.5 | 90.0 | 99.0 |
| 221 Office Furniture and Equipment | | 32.0 | 30.2 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 1,267.2 | 2,025.1 | 1,901.0 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 16 -- Commissioner General:1 -
Commissioners:2 - Assistant Commissioners:8 - Advising Officers:2 -
Econometrician:1 - KBO:2
4) Performance Indicators/Targets: Manage the
operations of the IRC. in accordance with its established tasks and
responsibilities.
90
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
ACTIVITY HUMAN RESOURCES MANAGEMENT (216-1203-1-102)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | 335.4 | 368.4 | 386.5 |
| 113 Overtime | 4.1 | 7.0 | 7.0 |
| 114 Leave Fares | 10.9 | 15.2 | 12.8 |
| 121 Travel and Subsistance Expenses | 28.3 | 42.0 | 50.0 |
| 123 Office Materials and Supplies | 9.1 | 13.0 | 13.0 |
| 126 Administrative Consultancy Fees | | 50.5 | 50.0 |
| 127 Rental of Property | 50.0 | 37.5 | 37.5 |
| 135 Other Operational Expenses | 641.6 | 266.0 | 266.0 |
| 136 Training | | 250.0 | 250.0 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | 17.1 | 42.0 | 80.0 |
| 142 Membership Fees and Contributions | 8.2 | 10.0 | |
| 221 Office Furniture and Equipment | | 6.0 | 6.0 |
| 225 Construction, Renovation and Improvement | 19.7 | | |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 1,124.4 | 1,107.6 | 1,158.8 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 22 -- Managers:2 - Staff Officers:5
- Training Officers:5 - Recruitmet Officers:3 - Administration:7
4) Performance Indicators/Targets: Full
automation of Human Resource functions and development of training courses.
91
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
ACTIVITY INTERNAL AUDIT (216-1203-1-103)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | 168.4 | 303.8 | 261.5 |
| 113 Overtime | .1 | 1.2 | 1.2 |
| 114 Leave Fares | 3.4 | 10.3 | 10.2 |
| 121 Travel and Subsistance Expenses | 20.0 | 57.9 | 58.5 |
| 123 Office Materials and Supplies | .5 | | .5 |
| 124 Operational Materials and Supplies | | 15.5 | 15.5 |
| 127 Rental of Property | 50.0 | 65.8 | 57.2 |
| 128 Routine Maintenance Expenses | | .5 | .5 |
| 135 Other Operational Expenses | 15.0 | 1.5 | 1.5 |
| 136 Training | | 5.0 | 5.0 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | 34.9 | 41.3 | 82.0 |
| 221 Office Furniture and Equipment | 27.9 | | 9.5 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 320.3 | 502.8 | 503.1 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 6 -- Director:1 - Internl
Auditors:2 - Investigators:2 - KBO:1
4) Performance Indicators/Targets: Provision of
audit services in taxation and ensuring that tax legislation are complied with by
tax payers.
92
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
ACTIVITY INFORMATION TECHNOLOGY (216-1203-1-104)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | 440.4 | 507.1 | 497.4 |
| 113 Overtime | 4.2 | 11.0 | |
| 114 Leave Fares | 8.2 | 10.9 | 14.0 |
| 116 Contract Officers Education Benefits | | | .9 |
| 121 Travel and Subsistance Expenses | 18.0 | 20.1 | 20.1 |
| 123 Office Materials and Supplies | 98.5 | 151.1 | 151.1 |
| 126 Administrative Consultancy Fees | 1,060.4 | 1,627.0 | 1,627.0 |
| 127 Rental of Property | 68.6 | | 70.0 |
| 128 Routine Maintenance Expenses | 326.4 | 403.9 | 403.9 |
| 136 Training | | 200.0 | 100.0 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | 71.6 | 105.5 | 47.2 |
| 142 Membership Fees and Contributions | 1.5 | 5.5 | 5.5 |
| 221 Office Furniture and Equipment | 306.5 | 306.2 | 415.2 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 2,404.3 | 3,348.3 | 3,352.3 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 15 -- Director:1 - Systems
Analysts:5 - Technical Officers:3 - Programmers:2 - Team Leader:2 - Project
Leaders:2
4) Performance Indicators/Targets: Implement the
full Tax accounting systems and move processing from the National Computer Centre
to in-house.Complete the National network for ASCYCUDA and improve LAN services.
93
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
ACTIVITY CORPORATE AFFAIRS (216-1203-1-105)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | 395.5 | 229.0 | 356.4 |
| 112 Wages | 4.5 | 15.0 | 17.5 |
| 113 Overtime | 4.9 | 6.4 | 5.2 |
| 114 Leave Fares | 5.3 | 28.8 | 15.0 |
| 121 Travel and Subsistance Expenses | 13.7 | 15.0 | 15.0 |
| 122 Utilities | 1,144.7 | 1,408.0 | 1,408.0 |
| 123 Office Materials and Supplies | 200.0 | 279.3 | 170.0 |
| 124 Operational Materials and Supplies | 1,210.3 | 541.2 | 291.2 |
| 125 Transport and Fuel | 184.0 | 234.1 | 234.1 |
| 128 Routine Maintenance Expenses | 157.9 | 1,265.0 | 1,265.0 |
| 135 Other Operational Expenses | 23.0 | 15.0 | 15.0 |
| 136 Training | | 10.0 | 10.0 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | 6.4 | 8.0 | 8.0 |
| 221 Office Furniture and Equipment | 100.7 | 90.0 | 90.0 |
| 224 Plant, Equipment and Machinery | | | 700.0 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 3,450.9 | 4,144.8 | 4,600.4 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 22 -- Director:1 - Managers:2 -
Budget Officers:6 - Administrative:11 - Unattached Officers:2
2) Labourers: 3
3) Vehicles: 32
4) Performance Indicators/Targets: Co-ordinate
and present Corporate Planning documents and annual updates and reviews.Prepare
internal budgets estimates and monitor expenditure. Ensure that the Revenue Haus
and other IRC properties and office services are maintained efficiently and
economically.
94
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
ACTIVITY PUBLIC AFFAIRS AND TAX IMPLEMENTATION (216-1203-1-106)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | | | 190.2 |
| 113 Overtime | | | 5.0 |
| 121 Travel and Subsistance Expenses | | | 30.0 |
| 123 Office Materials and Supplies | | | 10.0 |
| 124 Operational Materials and Supplies | | | 15.0 |
| 126 Administrative Consultancy Fees | | | 400.0 |
| 127 Rental of Property | | | 38.0 |
| 135 Other Operational Expenses | | | 40.0 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | | | 30.0 |
| 221 Office Furniture and Equipment | | | 10.0 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | | | 768.2 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 5 -- Director:1 - Public Relations
Officers:3 - Advising Officer:1
4) Performance Indicators/Targets: Facilitate
the dissemination of information on IRC activities;Liase with media
organisations;Review and update any existing IRC publications and assist in any
public awareness campaigns on behalf of IRC.Provide the government with specific
recommendations on the formulation and administration of tax policies.
95
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
PROGRAM: ASSESSMENT & COLLECTION OF INCOME TAX
Program Objectives: To contribute to the achievement of government
targets in the field of income redistribution; and to generate revenue for financing
public expenditures through effective collection of income tax and stamp duties.
Program Description: To assess and collect personal income tax,
company tax, stamp duties and turn-over tax; to conduct tax education and awareness
campaigns and to propose tax administration reform measures. This program consists of
five activities the expenditures and other data of which are as follows:
ACTIVITY POLICY AND LEGAL SERVICES (216-1203-2-101)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | 216.6 | 147.1 | 357.0 |
| 114 Leave Fares | 15.8 | 20.0 | 14.0 |
| 121 Travel and Subsistance Expenses | 39.8 | 65.0 | 65.0 |
| 126 Administrative Consultancy Fees | 22.0 | 50.0 | |
| 135 Other Operational Expenses | 117.5 | 120.0 | 120.0 |
| 221 Office Furniture and Equipment | | | 25.0 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 411.8 | 402.1 | 581.0 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 20 -- Directors:2 - Advising
Officers:14 - Librarian:1 - Office Manageress:1 - Legal Secretary:1 - Unattached
Officer:1
4) Performance Indicators/Targets: Provide
timely and accurate advice and to assist in the enforcement of the revenue laws
administered by the Commission.This involves the prosecution of breaches of the tax
and customs laws,prosecution for default in compliance with various requirements of
revenue legislation ,debt action for the recovery of outstanding
payments,liquidations and actions for the execution of court orders.
96
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
ACTIVITY RESOURCE MONITORING (216-1203-2-102)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | 414.8 | 417.6 | 500.3 |
| 114 Leave Fares | 11.7 | 40.6 | 40.6 |
| 116 Contract Officers Education Benefits | 33.5 | | |
| 121 Travel and Subsistance Expenses | 40.0 | 40.0 | 75.2 |
| 127 Rental of Property | 62.5 | 53.0 | 30.0 |
| 135 Other Operational Expenses | 35.0 | 19.0 | 19.0 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | 207.8 | 179.5 | 48.2 |
| 221 Office Furniture and Equipment | | | 31.0 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 805.2 | 749.7 | 744.3 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 19 -- Directors:4 - Advising
Officers:11 - Revenue Officers:4
4) Performance Indicators/Targets: Monitoring
activities of major projects and determining taxes payable within PNG and from
payments made to overseas contractors.
97
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
ACTIVITY REVENUE ASSESSMENT (216-1203-2-103)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | 1,137.8 | 1,106.3 | 1,056.7 |
| 113 Overtime | 23.5 | 20.0 | 16.0 |
| 114 Leave Fares | 52.0 | 81.9 | 57.4 |
| 121 Travel and Subsistance Expenses | 100.0 | 113.3 | 113.3 |
| 123 Office Materials and Supplies | 2.5 | | 2.5 |
| 127 Rental of Property | 57.6 | 128.8 | 128.8 |
| 135 Other Operational Expenses | 53.9 | 35.0 | 35.0 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | 39.1 | 95.7 | 96.3 |
| 221 Office Furniture and Equipment | 8.5 | | 32.0 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 1,475.0 | 1,581.0 | 1,538.0 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 108 -- Directors:2 - Revenue
Officers:95 - Advising Officers:11
4) Performance Indicators/Targets: Assesment of
returns lodged by individuals, companies, partnerships, trust funds and
superanuation funds. Registration and maintenance of files for all taxpayers.
Conduct of audits for all classes of taxpayers and prosecution of taxpayers who
fail to lodge returns.
98
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
ACTIVITY REVENUE COLLECTION (216-1203-2-104)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | 1,708.6 | 1,336.0 | 1,521.2 |
| 113 Overtime | 18.7 | 29.3 | 18.5 |
| 114 Leave Fares | 57.1 | 69.8 | 69.8 |
| 116 Contract Officers Education Benefits | | 12.0 | 12.0 |
| 121 Travel and Subsistance Expenses | 157.1 | 200.0 | 200.0 |
| 127 Rental of Property | 100.0 | 135.2 | 115.2 |
| 135 Other Operational Expenses | 835.5 | 883.3 | 883.3 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | 175.0 | 7.3 | 217.0 |
| 221 Office Furniture and Equipment | | 18.7 | 26.7 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 3,052.0 | 2,691.6 | 3,063.7 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 151 -- Directors:3 - Revenue
Officers:138 - Advising Officers:10
3) Revenue Collection: To be deposited to
Consolidated Revenue.
4) Performance Indicators/Targets: Collection
and accounting for taxes payable;Administration of Salary or Wages Tax;Income
Reporting and Compliance; Payment of stamp duties and other taxes and undertake
appropriate recovery action to collect companies taxes.
99
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
ACTIVITY VALUE ADDED TAX (216-1203-2-105)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | 386.3 | 1,370.6 | 1,257.6 |
| 113 Overtime | 1.7 | 10.5 | 10.0 |
| 114 Leave Fares | | 46.9 | 18.0 |
| 116 Contract Officers Education Benefits | | 33.0 | 33.0 |
| 121 Travel and Subsistance Expenses | 294.3 | 116.0 | 116.0 |
| 122 Utilities | | 250.0 | 250.2 |
| 123 Office Materials and Supplies | 72.3 | 50.0 | 50.0 |
| 124 Operational Materials and Supplies | 352.9 | | |
| 125 Transport and Fuel | 15.3 | 90.3 | 90.3 |
| 126 Administrative Consultancy Fees | 524.0 | 150.0 | 150.0 |
| 127 Rental of Property | 367.5 | 300.0 | 350.0 |
| 128 Routine Maintenance Expenses | | 82.0 | 78.0 |
| 135 Other Operational Expenses | 1,743.0 | 230.0 | 222.2 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | 64.0 | 152.5 | 135.1 |
| 221 Office Furniture and Equipment | 649.3 | 393.7 | 118.0 |
| 222 Purchase of Vehicles | 794.5 | 80.0 | 100.0 |
| 225 Construction, Renovation and Improvement | | | 200.0 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 5,265.0 | 3,355.5 | 3,178.4 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 124 -- Directors:2 - Managers:2 -
Revenue Officers:120
2) Vehicles: 5
4) Performance Indicators/Targets: Conduct
public awareness campaigns in provinces;Produce booklets and other information on
the Value Added Tax;Provide advice on the application of the Value Added
Tax;Establish and conduct training programs for staff on the introduction of
VAT;Educate and register clients for the introduction of VAT and Construct
registration and processing systems for the implementation of VAT.
100
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
PROGRAM: ASSESSMENT & COLLECTION OF CUSTOMS & EXCISE DUTIES
Program Objectives: To contribute to the achievement of Government
targets in the field of income redistribution; and to generate revenue for financing
public expenditures through effective collection of taxes on international trade and
transactions and domestic taxes on goods and services; and to protect the community
and national economy through implementation of import/export measures and regulations.
Program Description: To assess and collect import and export duties
and fees; to assess and collect excise duties; to prevent importation and exportation
of restricted and prohibited items; and to propose relevant administrative reform
measures. The program consists of 5 activities the expenditures and other data of
which are as follows:
ACTIVITY REVENUE MANAGEMENT (216-1203-3-101)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | 444.6 | 207.3 | 373.9 |
| 113 Overtime | 4.6 | 10.0 | 5.0 |
| 114 Leave Fares | 18.5 | 16.5 | 18.0 |
| 121 Travel and Subsistance Expenses | 77.5 | 85.2 | 110.0 |
| 135 Other Operational Expenses | 40.8 | 68.2 | 68.2 |
| 136 Training | | 40.0 | 40.0 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | | 21.0 | 21.0 |
| 221 Office Furniture and Equipment | | 10.0 | 10.0 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 586.0 | 458.2 | 646.1 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 30 -- Directors:3 - Tariff
Officers:4 - Advising Officers:3 - Project Officers:4 - Valuation Research
Officers:6 - Research Officers:9 - KBO:1
4) Performance Indicators/Targets: Advise on
queries;Examination of ports' operations on tariffs, valuation,excise and
warehousing.Participation in interdepartment meetings on Customs and Trade
aspects.Management and Co-ordination of revenue from ports including approved
budgetary policies.
101
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
ACTIVITY ENFORCEMENT (216-1203-3-102)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | 415.6 | 320.7 | 312.8 |
| 113 Overtime | 10.8 | 11.0 | |
| 114 Leave Fares | 19.2 | 11.7 | 20.2 |
| 121 Travel and Subsistance Expenses | 90.5 | 100.0 | 100.0 |
| 124 Operational Materials and Supplies | 99.1 | 100.0 | 70.0 |
| 128 Routine Maintenance Expenses | 25.7 | 50.0 | 50.0 |
| 135 Other Operational Expenses | 45.0 | 30.0 | 30.0 |
| 136 Training | | 20.0 | |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | | | 14.5 |
| 222 Purchase of Vehicles | | 80.0 | 41.4 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 706.0 | 723.4 | 638.9 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 22 -- Directors:2 - Advising
Officers:5 - Enforcement Officers:15
4) Performance Indicators/Targets: Investigate
breaches of Customs legislation and administer other drug related offences and
initiate appropiate enforcement and prosecution actions.
102
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
ACTIVITY SOUTHERN REGION (216-1203-3-103)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | 1,043.3 | 669.0 | 828.6 |
| 112 Wages | | 9.5 | 9.5 |
| 113 Overtime | 9.3 | 13.6 | 5.0 |
| 114 Leave Fares | 41.9 | 42.5 | 35.0 |
| 121 Travel and Subsistance Expenses | 37.1 | 60.0 | 60.0 |
| 122 Utilities | 78.1 | 99.0 | 80.0 |
| 123 Office Materials and Supplies | 36.0 | 50.0 | 50.0 |
| 124 Operational Materials and Supplies | 29.9 | 50.0 | 50.0 |
| 125 Transport and Fuel | 100.0 | 126.3 | 126.3 |
| 128 Routine Maintenance Expenses | 17.2 | 40.0 | 40.0 |
| 135 Other Operational Expenses | 36.7 | 19.9 | 19.9 |
| 136 Training | | 26.0 | 26.0 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | | | 32.0 |
| 221 Office Furniture and Equipment | 39.7 | 40.0 | 40.1 |
| 222 Purchase of Vehicles | | 49.0 | |
| 225 Construction, Renovation and Improvement | 239.0 | 100.0 | 100.0 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 1,708.1 | 1,394.8 | 1,502.4 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 89 -- Director:1 - Managers:9 -
Supervisors:7 - Invoice Examining Officers:18 - Cargo Control&Accounting
Officers:22 - Postal Assessors: 6 - Excise Officers:4 - Compliance Officers:5 -
Administrative:13 - Warehouse Officers:4
2) Labourers: 1
3) Vehicles: 9
4) Performance Indicators/Targets: Inspection
and recording of imports,exports and excisable goods; Collection of import
duties,import levies,export duties and excise duties;Establishment and maintenance
of exporters importers registers; Administration of import bans and
quotas,protective duties and tarriffs.Prevention and detection of restricted and
prohibited imports and exports.
5) Revenue Collection: To be deposited to
Consolidated Revenue Fund.The Operations of this activity along with those of
Northern and New Guinea Islands regions will result in the collection of several
revenue items,details of which are recorded in the revenue sections of this
document.
103
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
ACTIVITY NORTHERN REGION (216-1203-3-104)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | 914.7 | 517.7 | 686.7 |
| 112 Wages | 7.9 | 11.0 | 10.0 |
| 113 Overtime | 10.5 | 11.0 | 5.0 |
| 114 Leave Fares | 35.0 | 37.5 | 39.0 |
| 121 Travel and Subsistance Expenses | 38.3 | 66.0 | 66.0 |
| 123 Office Materials and Supplies | 23.6 | 35.0 | 35.0 |
| 124 Operational Materials and Supplies | 25.1 | 35.0 | 35.0 |
| 125 Transport and Fuel | 117.7 | 180.0 | 176.0 |
| 128 Routine Maintenance Expenses | 25.2 | 35.0 | 35.0 |
| 135 Other Operational Expenses | 26.5 | 40.0 | 40.0 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | | | 24.0 |
| 221 Office Furniture and Equipment | 17.7 | 40.0 | 40.0 |
| 222 Purchase of Vehicles | | 80.0 | |
| 225 Construction, Renovation and Improvement | 55.5 | 100.0 | 100.0 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 1,297.8 | 1,188.2 | 1,291.7 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 77 -- Director:1 - Managers:7 -
Supervisors:8 - Invoice Examiners:14 - Commercial Compliance Officers:4 - CC&A
Officers:19 - Warehouse Officers:3 - Excise Officers:9 - Import/Export Officer:2 -
Postal Assessor:3 - Administrative:7
2) Labourers: 2
3) Vehicles: 9
4) Performance Indicators/Targets: Inspection
and recording of imports,exports and excisable goods; Collection of import
duties,import levies,export duties and excise duties;Establishment and maintanance
of exporters and importers registers;Administration of import bans and
quotas;protective duties and tariffs;Prevention and detection of restricted and
prohibited imports and exports.
5) Revenue Collection: To be deposited to
Consolidated Revenue Fund.The operations of this activity will result in the
collection of several revenue items, details of which are recorded in the revenue
section of this document.
104
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
ACTIVITY ISLANDS REGION (216-1203-3-105)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | 589.1 | 387.3 | 469.8 |
| 112 Wages | 6.9 | 11.0 | 11.0 |
| 113 Overtime | 9.6 | 10.0 | 5.0 |
| 114 Leave Fares | 25.0 | 41.7 | 34.6 |
| 121 Travel and Subsistance Expenses | 29.2 | 72.5 | 72.5 |
| 123 Office Materials and Supplies | 19.4 | 35.0 | 35.0 |
| 124 Operational Materials and Supplies | 18.0 | 30.0 | 30.0 |
| 125 Transport and Fuel | 106.4 | 150.0 | 150.0 |
| 128 Routine Maintenance Expenses | 26.3 | 35.0 | 35.0 |
| 135 Other Operational Expenses | 30.0 | 40.0 | 40.0 |
| 221 Office Furniture and Equipment | 30.2 | 43.0 | 46.0 |
| 222 Purchase of Vehicles | | 80.0 | |
| 225 Construction, Renovation and Improvement | 130.0 | 300.0 | 100.0 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 1,020.2 | 1,235.5 | 1,028.9 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 49 -- Director:1 - Managers:9 -
Supervisors:7 - Invoice Examiners:13 - CC&A Officers:10 - Administrative:9
2) Labourers: 3
3) Vehicles: 7
4) Performance Indicators/Targets: Inspection
and recording of imports,exports and excisable goods; Collection of import
duties,import levies,export duties and excise duties;Establishment and maintenance
of exporters and importers registers;Administration of import bans and
quotas,protective duties and tariffs;Prevention and detection of restricted and
prohibited imports and exports.
5) Revenue Collection: To be deposited to
Consolidated Revenue Fund.The operation of this activity will result in the
collection of several revenue items, details of which are recorded in the revenue
sections of this document.
105
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
ACTIVITY ASYCUDA SECTION (216-1203-3-106)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 111 Salaries and Allowances | | 206.4 | 275.9 |
| 113 Overtime | | 8.0 | 8.1 |
| 114 Leave Fares | | 2.9 | 2.9 |
| 116 Contract Officers Education Benefits | | 25.0 | |
| 121 Travel and Subsistance Expenses | | 50.0 | 50.0 |
| 123 Office Materials and Supplies | | 10.0 | 10.0 |
| 124 Operational Materials and Supplies | | 8.0 | 8.0 |
| 127 Rental of Property | | 40.0 | 40.0 |
| 128 Routine Maintenance Expenses | | 32.0 | 32.0 |
| 135 Other Operational Expenses | | 35.0 | 35.0 |
| 136 Training | | | 30.0 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | | 86.0 | 68.0 |
| 142 Membership Fees and Contributions | | 50.0 | 30.0 |
| 221 Office Furniture and Equipment | | 337.6 | 120.0 |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | | 890.9 | 709.9 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
1) Staffing: 10 -- Director:1 - Managers:3 -
Data Operators:4 - User Liaision Officer:1 - SNR MIS Officer:1
4) Performance Indicators/Targets: Automated
System for Customs data to allow fast processing of duty on imports and excise in
order to improve performance and increase revenue collections.
106
__________________________________________________________________________________________
| 216 | INTERNAL REVENUE COMMISSION | 216 |
|_____|____________________________________________________________________________|_____|
PROGRAM: MINISTERIAL SERVICES
Program Objectives: To assist the Minister in the performance of
his ministerial duties.
Program Description: Provision of administrative and support
services to the Minister of Internal Revenue Affairs. The program consists of one
activity, the expenditures and other data of which are as follows:
ACTIVITY MINISTER'S ADMINISTRATIVE SUPPORT SERVICES (216-1203-4-101)
A. Expenditure (in Thousands of Kina)
_________________________________________________________________________________
| | Actual | Appropriation |
| |__________|_____________________|
| | | | |
| Expenditure Items | 1999 | 2000 | 2001 |
|______________________________________________|__________|__________|__________|
| | | | |
| 112 Wages | 17.0 | | |
| 113 Overtime | 9.7 | | |
| 121 Travel and Subsistance Expenses | 65.1 | 30.0 | 57.2 |
| 122 Utilities | 30.0 | 15.0 | 33.0 |
| 123 Office Materials and Supplies | 13.9 | 20.0 | 33.0 |
| 124 Operational Materials and Supplies | 28.2 | 40.0 | 55.0 |
| 125 Transport and Fuel | 70.0 | 50.0 | 77.0 |
| 126 Administrative Consultancy Fees | 222.1 | | |
| 135 Other Operational Expenses | 60.0 | 50.0 | 99.0 |
| 141 Retirement Benefits, Pensions, | | | |
| Gratuities and Retrenchment | | | 20.0 |
| 221 Office Furniture and Equipment | 17.9 | | |
| 222 Purchase of Vehicles | 55.0 | | |
| | | | |
|______________________________________________|__________|__________|__________|
| TOTAL | 589.0 | 205.0 | 374.2 |
|______________________________________________|__________|__________|__________|
B. Other Data in 2001
4) Performance Indicators/Targets: Provision of
administrative and support services to the Minister.