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03/07/2025 From March to July, we will showcase the NTO’s core values—complementarity, equality, transparency, voluntary participation, and inclusivity—through member stories that highlight their impact on the network’s activities and achievements. In the aftermath of the 3rd NTO Technical Conference, we are excited to announce the launch of the NTO values campaign. Over the next five months, we will highlight one of the Network of Tax Organisations’ core values each month: complementarity, equality, transparency, voluntary participation, and inclusivity. Through member stories, we will connect these values to the NTO’s activities and successes, bringing them to life within the global network. Complementarity: the NTO aims to complement existing member activities, fostering synergies rather than duplicating efforts. Equality: all members of the NTO are equal, with participation grounded in mutual respect and fairness. Transparency: clear, open communication both internally and externally, about NTO governance and activities is a priority. Voluntary participation: participation in the NTO remains independent, with all involvement based on voluntary engagement. Inclusivity: the NTO is committed to diversity, human rights, gender equality, environmental sustainability, and inclusiveness in its cooperation. The ultimate aim of this initiative is to increase the visibility of the NTO’s guiding principles and foster stronger connections within the network. The campaign will feature quote cards, testimonials, interviews, and short videos, which will be shared on the NTO website and via the NTO Secretariat account on LinkedIn under the International Tax Compact. The NTO Secretariat is facilitated by the International Tax Compact (ITC), which is funded by the German Federal Ministry for Economic Cooperation and Development (BMZ) and co-funded by the European Union. The ITC is implemented by the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH.

04/24/2023 Focusing on Mainstreaming Gender in Tax Administrations The Network of Tax Organisations (NTO) will host a webinar on tax and gender on 27th April 2023: more information on the programme and a flyer in English, French, and Spanish can be found here. Gender equality is not only an end in itself, but it helps countries achieve a sustainable economy, higher levels of productivity, and better prospects for the next generation. However, at the moment, countries rely on regressive tax structures which negatively affect women’s livelihoods, while forgoing revenue from large and transnational corporations as well as high net-worth individuals due to tax incentives and inefficient enforcement. The fiscal system can be a strong tool to address gender inequality. Contributing to the international dialogue on the intersection between taxation and gender, our webinar will focus on gender mainstreaming in tax administrations. Country case studies from Pakistan and Zambia as well as a regional perspective from the African Tax Administration Forum (ATAF) and its Women in Tax Network (AWITN) will contribute to closing the gender inequality knowledge gap and foster close collaboration and an exchange of best practices for sustainable development.

05/10/2023 A webinar with presentations from ATAF, FCDO & ZRA On 27 April 2023, the Network of Tax Organisations (NTO) hosted a webinar on “Mainstreaming Gender in Tax Administrations”. The webinar featured presentations and perspectives from representatives from the Foreign, Commonwealth and Development Office (FCDO) Pakistan, the Zambia Revenue Authority (ZRA), and the African Tax Administration Forum (ATAF). The presentations provided insights on how to address gender inequality in the field of taxation with a particular focus on tax administrations. Ms Berni Smith from HM Revenue and Customs (HMRC) and the FCDO moderated the session. Tax systems have significant implications for gender equality and, hence, require intentional consideration and adaptation on the part of policymakers. This is particularly pressing in the post-COVID world in which many underlying gender inequities have been exacerbated. When dealing with the interaction between taxation and gender, for example, it is imperative for governments to address both the explicit impacts of tax systems on gender equality – which are caused by intentional policy design – as well as implicit gender biases. The latter arise from the interaction of tax systems with existing “gendered patterns of social arrangement, gender pay gaps, and other economic behaviour” that create a favourable outcome for men. The international effort directed at mainstreaming gender aspects in the design and enforcement of tax policy also requires the active engagement of tax administrations: that is including but not limited to the topic of gender disaggregated data collection, empowering women to take leadership roles, and improving the experience of women taxpayers. Laying the foundation for the NTO webinar on “Mainstreaming Gender in Tax Administrations”, Ms Smith (HMRC/FCDO) opened the event with a short input on the topic of tax and gender followed by two polls directed at participants to assess the knowledge and the interest on the topic. The first poll enquired about the percentage of women holding leadership positions in their respective revenue administrations. Most of the participants indicated the proportion of women working in leadership positions to be in the range of 51-80%. The second poll focused on the participants’ preferred mode of exchange for the engagement with other tax administrations on the topic of tax and gender. A large proportion of poll participants indicated peer learning as their preferred format.   Ms Naghma-e-Tehniat Jerral, from the FCDO – Pakistan, presented the Revenue Mobilisation, Investment, and Trade (REMIT) programme in Pakistan. It is the first of its kind regarding gender reforms and the use of taxes to promote gender equality in the country. On the topic of tax enforcement and compliance, one main challenge faced by the country was the tax perception of women. According to this, taxes are perceived as a complex matter which require expensive legal services or the help of their male entourage to be able to comply with the regulations. As a response, REMIT provides trainings to alleviate this fear as well as to create a gender inclusive and enabling environment in tax collection. The second speaker, Ms Suzyo Musukwa Ng’andu from the Zambia Revenue Authority (ZRA), presented the Women Leadership Development Forum (WLDF) which aims at promoting and empowering women to take up senior leadership positions in the ZRA. The goal of the WLDF is to ensure a gender balance in senior leadership positions – director level and above – by 2023. In order to achieve this goal, the WLDF has conducted workshops and trainings for ZRA women including workshops on communication skills, executive presence, and leadership strategies for small and medium-sized enterprises (SMEs). Furthermore, the WLDF is developing a mentorship programme for ZRA women. Ms Nana Akua Achiaa Mensah from the African Tax Administration Forum (ATAF) spoke about the ATAF Women in Tax Network (AWITN) which is a unique platform that connects African women professionals working in the field of taxation. Beyond empowering women to engage in tax, it works towards pushing the discussion on the effect of tax policy on gender equality in African countries. Membership is open to African women within the field of taxation – including governmental and non-governmental institutions, academia, civil society as well as aspiring professionals with an active interest in tax. Ms Mensah highlighted that the platform provides possibilities to exchange, learn, network, and enhance knowledge in the area of taxation. Following the presentations, the Q&A session enabled an insightful peer exchange among the speakers and the participants. Amongst others, it was highlighted that due to the technical nature of taxes and the demanding nature of the relevant trainings, many women are directed away from the area. Positions that presuppose frequent travelling and long working hours, for example in custom offices, could further drive them away. Ms Smith closed the discussion by pointing out that (1) the accessibility of the tax system to women should be drawn to the attention of policymakers as a key step towards the integration of women in the labour markets of developing countries; (2) the integration of women in leadership positions is important to achieve social change and sustainable economic growth; and (3) it is important for women to form partnerships and platforms in order to push the topic of gender equality to the heart of the public debate, as social change requires a coordinated effort. The Network of Tax Organisations (NTO) extends its appreciation to the speakers and the participants of this webinar. As a peer learning platform, the NTO will continue to bring together experts and stakeholders to discuss contemporary tax administration issues. The NTO Secretariat looks forward to welcoming further participants in its future activities.

07/19/2023 Preparing the ground for the 2nd NTO Technical Conference Enhancing compliance rates among taxpayers and reducing the compliance burdens experienced by both taxpayers and tax administrations are key goals of digitalising tax administration processes. To achieve these goals, tax administrations need to employ a comprehensive strategy that focuses on taking advantage of the potential benefits of the digital transformation, while minimising its potential challenges and disadvantages. To aid the digitalisation efforts and strategies of tax administrations globally, the 2nd NTO Technical Conference will touch upon selected issues regarding the digital transformation of tax authorities. It will take place in Cape Town, South Africa, from 5 to 7 September 2023. NTO Conference on the Digitalisation of Tax Administrations The digitalisation of economies has been moving at an ever-increasing pace bringing fundamental changes to all aspects of society. As a core government business, tax administration is not immune from the shadows of such transformation. Technological innovation and advancement have indeed been causing dynamic and drastic changes in the tax ecosystem across the globe. With this development, the digitalisation of tax administrations is no longer a choice, but a necessity – tax authorities cannot stay behind in the leveraging of digital technologies to optimise their operations. Opportunities and Challenges Digitalisation and technology have the potential to positively shape the way tax administrations collect, process, and act on information which helps to improve the efficiency, transparency, and equitability of the systems. On the part of taxpayers, digitalisation can make tax compliance a more seamless and frictionless experience by integrating it into daily life and business activities. Alongside these positive attributes, however, the journey towards digitalisation of tax administrations has been facing various challenges. Amongst others, the lack of basic technological infrastructure has been one notable challenge in developing countries. On the other hand, challenges faced by transitional economies and developed countries relate to the use of data to improve tax compliance and simplifying tax compliance processes. To enjoy the full potential of digitalisation, many pieces need to fit together. The revolution does not only require the adoption of new technologies, but it also comes with changing work patterns and other management challenges. This requires resilience and persistence when passing through the different stages of digitalisation. Evolution of Tax Administration Processes: From Manual to Digital Enterprise No tax authority is immune to the need to modernise its operations. Across countries, tax administrations are currently at different stages on the journey towards a full digital transformation. The three stages of progression from a traditional paper-based tax administration to a fully-fledged digital enterprise are known as Tax Administration 1.0, Tax Administration 2.0, and Tax Administration 3.0: Tax administration 1.0: The Era of Manual and Paper-based Processes Tax Administration 1.0 represents the traditional approach to tax administration, characterised by manual and paper-based processes. During this era, taxpayers were required to submit their tax-related information in hard copy format and tax authorities manually processed and reviewed these documents. However, this manual approach often resulted in delays, errors, and inefficiencies. Furthermore, paper-based systems made it challenging to handle large volumes of data. Tax administration 2.0: Leveraging Digital Tools and Data-driven Approaches In response to the limitations of Tax Administration 1.0, Tax Administration 2.0 – also known as “e-administration” – emerged. This phase aimed at leveraging digital tools and data-driven approaches to optimise tax administration processes. Tax authorities started adopting electronic filing systems, allowing taxpayers to submit their returns digitally. Online portals for tax payments and transactions were established, enabling taxpayers to conveniently fulfil their tax obligations online. Under Tax Administration 2.0, tax authorities began utilising analytical tools and algorithms to identify high-risk taxpayers and process data. Collaborations between tax administrations and other government agencies were set up to facilitate the exchange of data and information to improve compliance efforts. While Tax Administration 2.0 brought significant improvements to tax administrations, it did not yet harness the full potential of digital technologies. Tax Administration 3.0: Integrating Tax Processes into Taxpayers’ Digital Ecosystems The limitations of Tax Administration 2.0, hence, inspired the emergence of Tax Administration 3.0. Tax Administration 3.0 envisions a future where taxation becomes an intrinsic part of taxpayers’ digital ecosystems. By connecting with the systems that businesses use for their operations, transactions, and communication, tax administrations can significantly reduce compliance burdens and enhance accuracy. Tax Administration 3.0 further emphasises the importance of secure and efficient channels of communication between taxpayers and tax authorities to enable timely exchange of information, inquiries, and dispute resolutions. These added features and improvements, however, also come with challenging implications.                                                                                      © GIZ The Further Digitalisation of Tax Administrations The digital transformation of tax administrations entails a range of benefits and challenges. On the benefits side, digital transformation can streamline tax processes, improve compliance, enhance data management and analysis, and foster collaboration between tax administrations and other government agencies. These have the aggerated effect of improving the efficiency, transparency, and equitability of the systems. Transparency – which also comes with the digitalisation of taxpayer information – could further improve taxpayers’ trust, develop the state-citizen relationship, and lead to an efficient domestic revenue mobilisation (DRM). Moreover, with the aid of technology, tax authorities can increase compliance and reduce tax evasion, and decrease administrative and enforcement cost. The introduction of electronic filing systems with automated tax calculations, online portals for tax payments, and digital identity frameworks can significantly reduce compliance burdens and enhance accuracy. On the other hand, the challenges to overcome in the digital transformation journey of countries are closely connected to the overall digital advancement of the country concerned. While countries at the early stages of digitalisation struggle to put the required infrastructure in place, countries at an advanced stage face challenges linked to data security, privacy, and confidentiality – addressing ethical and legal considerations, ensuring equitable access to digital services and resources as well as training the workforce to adapt to the digital era. Hence, each tax administration needs to develop a solution that is tailormade and addresses its own challenges. A

08/21/2023 Paving the way for the 2nd NTO Technical Conference: exploring tax compliance and enforcement technology The rapid advancement of technology has brought about significant changes in various sectors of the economy, impacting the way businesses operate and how services are delivered. Economies are being continuously challenged by cross-border data flows, agile supply chains and mass digitisation. Around the world, tax administrations are leveraging various new technologies to digitise tax processes, from tax filing and payment systems to taxpayer communication and education. The Digital Transformation of Tax Administrations Tools and Technology for Improving Tax Compliance The use of information and communication technology is not a choice but a necessity for many tax administrations. Embracing technology allows administrations to improve tax compliance, streamline operations, reducing operational costs and provide a better experience for taxpayers. The adaptation of new technologies such as big data and advanced analytics allows tax administrations to identify patterns and anomalies in taxpayer data, enabling more targeted enforcement actions. While blockchain technology offers secure and transparent record-keeping, making it a viable and valuable solution for tax administrations as it can provide tamper-proof audit trails, facilitate secure transactions, and streamline compliance processes. Artificial Intelligence (AI) powered solutions can automate routine tasks, such as data entry and document processing, freeing up resources for more complex tax enforcement activities. Moving Forward in Digital Environment While the adoption of new technology in tax administration brings numerous benefits, the reduction of manual processes and the use of digital tools to facilitate communication and engagement, results in an improved customer experience for taxpayers. There are challenges in creating a digital culture among taxpayers. Not all taxpayers have equal access to technology, such as smartphones or internet connectivity. This digital divide can hinder the adoption of digital tax services and create disparities in compliance rates. Some taxpayers may lack the necessary skills and knowledge to navigate digital platforms and use technology effectively. Tax administrations also need to invest in education and training programs to ensure taxpayers can fully utilise digital tax services. Taxpayers may also have concerns about the security and privacy of their personal and financial information when using digital tax services. The transition from traditional paper-based processes to digital tax services may face resistance from taxpayers who are accustomed to traditional methods. Furthermore, realising ambitious transitions of shifting to digital processes needs to also be accompanied by tax administrations internally recalibrating business processes to integrate digital workflows. Tax administrations must also prioritise data protection, communicate and implement robust security measures to build trust among taxpayers. © GIZ Bold Transformation in Tax Administrations Many tax administrations have successfully embarked on bold transformations to embrace technology-driven services. These success stories serve as inspiration and provide valuable insights into the potential impact of digitalisation on tax compliance. Tax administrations can learn from each other’s experiences and identify strategies that yield transformational results. In Plenary Session 3 of the Conference, case studies involving countries like Hungary, Italy, Benin and Liberia will be used to provide a better understanding of tax administrations’ digital capabilities to forge deeper relationships with taxpayers and to elevate the tax experience through advanced technology-driven customer services. Find here all you need to know about the 2nd NTO Technical Conference Electronic Invoicing Systems Value-Added Tax (VAT) accounts of around 20% to 30% of worldwide tax revenue. In Africa 46 out of 54 Countries on the continent impose VAT. Despite its popularity of implementing VAT, the self-enforcement regime in is vulnerable to fraud, mostly because of misreporting on sales or inputs. Electronic invoicing systems have emerged as a powerful tool in minimising tax fraud and improving tax control, especially in the case of value added tax (VAT). E-invoicing systems automate business transactions, apply correct taxes, issue accurate invoices, and report sales data in real-time. The embrace of this technology leaves little room for irregularities. Country Success Stories in E-Invoicing   In Mexico, e-invoicing was first introduced in 2011. At the time of introduction, the tax authorities (Servicio de Administración Tributaria, SAT) reported that over 10% of all VAT invoices in Mexico were fraudulent. By 2021, the SAT reported that e-invoicing was responsible for lowering that number to less than 1%. Moreover, Mexican businesses report that e-invoicing makes it easier for firms to comply with VAT regulations. While in Chile, a similar story has unfolded, where e-invoicing for VAT purposes was introduced in 2018 and led to increase compliance, improved efficiency, and enhanced taxpayer service. In Africa, countries are also successfully embracing e-invoicing. Specifically, in Rwanda, the Rwanda Revenue Authority (RRA) first adopted e-invoicing in 2013. The Electronic Invoicing System (EIS) requires all businesses registered for VAT to issue electronic invoices, produced by physical devices, the so-called Electronic Billing Machines (EBMs). Since 2021, businesses can also opt to use digital e-invoicing methods that range from electronic billing software to web applications and mobile solutions. Promising early results indicate increasing compliance rates and increased VAT revenues. No Benefits without Risks Country case studies show that e-invoicing is a striking example of how the digitalisation is transforming how tax administrations operate. However, the embrace of e-invoicing also comes with risks. If taxpayer compliance costs increase faster than any gains in productivity, the overall revenue effect of the adoption of the technology is dampened. Especially where smaller taxpayers may face practical difficulties and high charges in adopting e-invoicing technologies. Undesirable spill over effects on businesses’ supply networks may occur by which suppliers who have not adopted e-invoicing are shunned. To prevent e-invoicing becoming a ‘white elephant’ in tax technology, tax administrations need to understand the benefits and pitfalls of e-invoicing. Plenary session (4) of the Conference will discuss the experience of countries and best practices in the field of e-invoicing.

08/29/2023 How innovative technologies can enhance tax administration and enforcement. The 2nd NTO Technical Conference is a three-day conference focusing on the digital revolution of tax administrations and the opportunities and challenges that come with it. The first day will highlight the digital transformation journey of tax administrations with a special attention to the different stages of digitalisation and management. The second day will concentrate on tax compliance and enforcement technology. Building on the discussion on the digital transformation journey of tax administrations and compliance and enforcement technologies in the first two days of the Conference, the final day of the Conference will focus on emerging technologies and their potential impact on revenue administrations. With the aim of creating a better understanding of emerging technologies and unpacking their potential impact on revenue administrations processes, the Conference will provide a comprehensive overview of how innovative technologies such as blockchain, artificial intelligence, and machine learning can enhance the process of tax administration and enforcement. Further, it will touch upon the pressing need for the tax administrators to acquire a unique combination of skills that will include understanding of dynamic business models, technological competence, and data savvyness to successfully navigate the evolving tax landscape. This article will explore some of the topics covered by the two plenary sessions of the third day of the 2nd NTO Technical Conference. Blockchain, Artificial Intelligence, and Machine Learning in Tax Services and Enforcement New technologies can increase the effectiveness of the internal operations of revenue administrations, can reduce costs and improve their capacity to collect revenue with smarter use of the information they collect. Nowadays, the evolution of digital technologies and services is a constant. Some of these technologies and services are disruptive and can promote radical changes in the work methods of tax administrations with a significant potential to obtain better fiscal results, modify the way the tax administration and taxpayers relate to one another, and even to clear the way for modifications of the tax policy. Emerging technologies give rise to a range of opportunities such as possibility to provide better and more efficient e-services, ability to analyse high amounts of data, improve risk management, automate tax processes, etc. At the same time, they bring some challenges with them. Cryptocurrencies, for instance, are digital assets that are outside of government control, to a certain extent, which may result in the possibility of its use for criminal activities, exchange rate volatility, manipulation and tax challenges. Tax authorities, hence, should consider different factors to choose among the combination of different emerging technologies (i.e., already established processes, quality of data available, technical skills of the relevant staff, to mention some). As tax authorities are in different stages of digitalisation, some of the current technologies should be explored and applied accordingly. The convergence of Blockchain’s secure and transparent record-keeping with AI’s analytical capabilities emerges as a transformative combination with the potential to revolutionise tax management. Blockchain Blockchain is mostly known for being the fundamental technology for the implementation of cryptocurrencies like Bitcoin. It can be defined as a public ledger distributed by computer network nodes that maintains an ever-growing list of registries or transactions gathered in data blocks. The technology, as being totally traceable, is meant to provide safety against any revision or forgery. As the landscape of tax administration evolves, the relevance of Blockchain becomes evident, as its transparent, tamper-proof nature holds the potential to enhance accuracy, security, and efficiency in tax-related processes, a connection that is exemplified by various country experiences. The Brazilian Federal Tax Administration (RFB) currently implements a system based on blockchain to share data from the Registry of Individual Taxpayers (CPF) with different institutions in the three levels of government (federal, states, and municipalities) called “CPF”. It uses a permissioned blockchain based on auditable open-source software in which only authorised institutions can participate. The integrated and cooperative solution promoted greater quality of data from the CPF and rendered greater automation, security, transparency, and traceability of the process. Artificial Intelligence (AI) Artificial Intelligence (AI) is “the application of advanced analysis and logic techniques, including machine learning, to interpret events, support and automate decisions and act.” It has been suggested that the characterisation of a system such as AI must be based on the existence and joint use of five abilities – discover, predict, justify, act, and learn. In the context of tax administration processes, AI’s significance comes from its capacity to analyse extensive data, automate repetitive tasks, and offer valuable insights, echoing the advantages observed in diverse country experiences. The Inter-American Centre of Tax Administrations (CIAT), seven of its members, and Microsoft developed an open-source solution that allows identifying, selecting, and prioritising cases of taxpayers with unusual behaviour by applying unsupervised machine learning models to electronic invoice, taxpayer registry, and tax return data. The detector works in an automated manner, from data loading to presentation of information for analysis. Some of the benefits of the anomaly detector are a) efficient and effective design and development through an open-source solution, b) improvement of risk management and fraud prevention, c) return of the investment of the electronic invoice, and d) reduction of data processing time. As demonstrated above, Blockchain, AI, and other emerging technologies and tools can be applied in many ways to deliver better and more efficient services to taxpayer, to assist in analysing the high amounts of data collected by tax authorities, through the application of data analytics technologies, etc. To maximise the benefits of such technologies, tax administrations should build their capacity and guarantee that they can implement and manage the new infrastructures. This undoubtedly requires tax administrators to stay on top of latest developments and constantly learn and update their skills vis-a-vis the new technologies. © GIZ Shaping the Future of Tax: Embracing the Evolving Role of the Tax Person As technology drives swift changes in the global tax landscape, the role of a tax administrator is poised for significant evolution. This shift necessitates tax experts to cultivate a unique skill set encompassing a deep comprehension of evolving business structures, adeptness with technology, and expertise in managing data.

09/14/2023 Under the theme “Digitalisation of Tax Administrations and Contemporary Issues”, the conference featured a hybrid format with more than 150 in-person attendees and over 200 virtual participants.   Tax officers and experts from more than 180 tax authorities worldwide gathered in Cape Town, South Africa, from 5 to 7 September, 2023, for the 2nd Network of Tax Organisations (NTO) Technical Conference. This international event, hosted by the African Tax Administration Forum (ATAF) and organised by the Network of Tax Organisations, was held under the theme “Digitalisation of Tax Administrations and Contemporary Issues.” The conference marked a significant milestone in the global tax landscape, featuring a hybrid format with over 150 in-person attendees and more than 200 virtual participants. Representatives from international organisations, the academia, tax leaders, fiscal policy experts, government revenue officers, and IT and digitalisation specialists engaged in extensive technical discussions, sharing insights and experiences from their diverse global perspectives, and based on their daily work. Participants and engagement in the NTO Conference © GIZ    Throughout the three-day event, attendees participated in various formats, including plenary and breakout sessions, presentations, open discussions, and interactive Q&A sessions with the virtual audience. Valuable conversations also continued during informal moments, such as coffee breaks and corridor discussions, fostering even more opportunities for knowledge exchange. Highlights of the conference included in-depth discussions on: Digital Transformation of Tax Administration: The conference’s discussions focused on leadership, strategic vision, tools for measuring progress, and successful digitalisation strategies through well-defined procurement and change management plans. Collaboration among NTO members was highlighted as a key driver for accelerating digitalisation. Tax Compliance and Enforcement Technology: Technology’s transformative role in enhancing efficiency and empowerment in tax compliance took the spotlight, as well as the positive impact of the electronic invoice system. Emphasis was placed on data integrity and data science. Emerging Technologies: Attendees explored the potential of new technologies, including blockchain and artificial intelligence, for improving detection of non-compliance and data management and analytics. There was also a strong emphasis on the importance of data quality and digital literacy within tax authorities. SARS Commissioner Edward Kieswetter addressing the opening of the NTO Conference © GIZ   The NTO welcomes a new member The conference saw the Network of Tax Organisations expand its reach and expertise as it welcomed the Study Group on Asia-Pacific Tax Administration and Research (SGATAR) as its newest member. This addition strengthens NTO’s commitment to enhancing the performance of tax administrations worldwide. Signing ceremony by which SGATAR officially became member of the NTO © GIZ Today, the Network of Tax Organisations comprises ten regional and international tax organisations, united in their mission to create a global platform for strengthening tax systems for the well-being of people. A report on the 2nd NTO Technical Conference will be published soon. Participants will still have access to the virtual platform of the event until 07 October 2023. For further queries, please contact us at nto.conference@taxcompact.net Executive Secretaries and Directors of the ten NTO member organisations and some keynote speakers at the NTO Conference © GIZ

11/16/2023 The Study Group on Asia-Pacific Tax Administration and Research (SGATAR) joined the Network of Tax Administrations (NTO) on September 6th, 2023, on occasion of the 2nd NTO Technical Conference. Amidst discussions on the digitalisation of tax administrations and insights of the 2nd NTO Technical Conference, a significant milestone unfolded on its second day: the Study Group on Asia-Pacific Tax Administration and Research (SGATAR) officially joined as the 10th member organisation of the Network of Tax Organisations (NTO). The joining of SGATAR marked an important turning point for the NTO, expanding its global network’s reach and expertise to Asia. Furthermore, this enlargement aligns with the NTO’s commitment to enhancing and strengthening tax administrations worldwide.   Signature of SGATAR’s membership: Dr. Datuk Mohd Nizom Sairi, Head of SGATAR (left) and Mr. Logan Wort, ATAF’s Executive Secretary (right) SGATAR was established in 1970 and has served as a forum for knowledge exchange and cooperation among tax administrators since then. Collaboration with SGATAR’s 10 members – the People’s Republic of China, Chinese Taipei, Hong Kong SAR, Japan, Lao People’s Democratic Republic, Macao SAR, Mongolia, Republic of Korea, Thailand, and Vietnam – will strengthen the NTO’s presence and capabilities. Today, the Network of Tax Organisations comprises ten regional and international tax organisations, united in their mission to create a global platform for strengthening tax systems and enhancing tax administrations’ performance for the well-being of people. Representatives of NTO members & NTO Secretariat after SGATAR’s signature Background:  The Network of Tax Organisations (NTO) is a global network of regional and international tax organisations that aims to develop a global platform to strengthen tax systems to contribute to the well-being of citizens. Five main principles guide the ordinary activities and initiatives of the NTO: complementarity, equality, transparency, voluntarism, and inclusiveness. These, in turn, contribute to the fulfillment of the NTO main objectives, which consist of enhancing capacity building and internal collaboration within its member organisations, jointly with offering a global platform for tax dialogue and strengthening its governance structure.

12/27/2023 On 4 and 5 December 2023, representatives of the ten NTO member tax organisations convened in Rome to discuss main milestones, governance, and future sustainability. On 4-5 December 2023, the 6th Network of Tax Organisations’ (NTO) General Assembly took place in Rome and online. Representatives of the ten tax organisations that comprise the membership base of the NTO attended the meeting hosted by the Italian Revenue Agency – Agenzia delle Entrate, a constituent of the Intra-European Organisation of Tax Administrations (IOTA). The General Assembly was chaired by the Head of the NTO Council Mr. Logan Wort, the Executive Secretary of the African Tax Administration Forum (ATAF). Mr. Paolo Valerio Barbantini, Deputy Director General of Agenzia delle Entrate, noted in his opening remarks the “importance of an equal partnership between tax authorities of developed, developing, and emerging countries”. Included on the agenda was a review of the implementation of the 2023 NTO Work Plan, a presentation of the outcomes of the 2nd NTO Technical Conference, and the approval of the 2024 Work Plan. Furthermore, discussions on the future of the network also took place. Discussions during the 2023 NTO GA in Rome.   Based on the NTO priorities and value propositions set for the period 2022-2025, the network aims to enhance peer exchange and collaboration, strengthen governance, and ensure that the evolving needs of NTO members are met through the development of products, which further supports capacity building. Way forward   With a view towards planning the 3rd NTO Technical Conference, to be held in 2025, NTO members agreed to discuss with their member countries to determine a host, as well as present their suggested topics of interest. Members also committed to consult with their networks about their needs and opinions regarding the role and voice of the NTO’s in the international tax arena. A follow-up meeting to further consider the results of these exchanges will be held in 2024. Discussions were also held on the future sustainability of the network, which will be further elaborated on in 2024. About the NTO   The Network of Tax Organisations (NTO) is a network of ten regional and international tax organisations that aims to develop a global platform to strengthen tax systems around the world for the wellbeing of citizens. The NTO General Assembly meets annually to review and approve yearly workplans and to discuss strategic issues. The NTO Council provides advice and support to the Assembly, and implements the decisions made. The NTO Secretariat is facilitated by the International Tax Compact (ITC), which is implemented by the Deutsche Gesellschaft für Internationale Zusammenarbeit GmbH (GIZ), and is co-funded  by the German Federal Ministry for Economic Cooperation and Development (BMZ) and the European Union. Representatives of the NTO members in Rome during the 2023 NTO GA.

04/09/2024 “I could talk about it for much longer… but it was indeed a very rewarding experience, both professionally and personally. We made friends, and we became much closer. Our organisations also became closer, benefiting the NTO” From 4 to 11 October 2023, the headquarters of the Inter-American Centre of Tax Administrations (CIAT) in Panama City, Panama, transformed into a dynamic hub of learning and collaboration for some of the Network of Tax Organisations (NTO) members. With the aim to facilitate peer learning among NTO member secretariats, David Borja, Project Manager at CIAT, conducted an immersive study visit for two overseas colleagues: Roman Bichevoy, Strategy and Institutional Development Manager of the Intra-European Organisation of Tax Administrations (IOTA) and Petero Maivucevuce, Training Coordinator and Office Administrator at the Pacific Islands Tax Administrators Association (PITAA). Useful, successful, professional, personal, learning, friendship, growth opportunity are some of the terms pronounced when participants of the first NTO Study Visit were asked about their first thought that would come to their minds when asked about the time spent in Panama. The Secretariat of the NTO held an exchange with David, Petero, and Roman to delve deeper in their experiences and explore the human connections and outcomes of the work shadowing programme. Highlighting the particularity of the network, this exchange took place over three time zones, and across three continents. Throughout the talk, the atmosphere was one of fellowship, cooperation, positive energy, and friendship.   Shot during the NTO Study Visit at CIAT headquarters in Panama City. 4 October 2023. Could you talk about a specific experience during the study visit that helped you understand some strategic processes in your tax organisation?   Petero (PITAA): For me, it was portfolio management. I was just going through it again this morning. The thing that caught me was: it is it is more important to execute the right projects rather than to be efficient in delivering the wrong project. Roman (IOTA): Do you know these divers who jump into the water to find pearls? So, I was a diver when I came to Panama, and I was able to get many pearls from the bottom – and bring them up to the surface. This means, essentially, that I learned so much for me and for my organisation… way more than I expected! On project management, we discussed in detail all aspects in the project lifecycle. David and CIAT directors showcased practical examples and real tools and documents. We also explored process improvement through David’s work, focusing on process mapping and documentation. Portfolio management, including how CIAT adds new projects and manages risks in the existing portfolio, was of particular interest as Petero referred. Unexpectedly, we learned about CIAT’s finances since they had a financial subcommittee during the Study Visit, which provided us with the opportunity to ask questions on how CIAT ensures its financial sustainability. CIAT is the oldest organisation in the NTO: how did CIAT ensure its sustainability? How have they brought value for so long? This was crucial to me as my organisation, IOTA, established a finance subcommittee similar to how CIAT did it in 2007. In the Study Visit we also covered CIAT’s collaboration with the private sector, particularly their partnership with Microsoft, and how they are operating it. So, in a nutshell, because I could talk about it for much longer… it was indeed a very rewarding experience, both professionally and personally. We made friends and we became much closer. Our organisations also became closer, which benefits the NTO. The learning was happening in three ways: we learned from the host, we learned from each other, and we thought and brainstormed about how the NTO can go forward and benefit from the work we are doing. It was very rewarding in all aspects. You were in your organisation, David, but what did you get from the Visit?  David (CIAT): We had the opportunity to find some synergies between the NTO member secretariats. We understood that the regional tax organisations have common processes and products, and the improvements that we can do in a specific process can be useful for the other NTO members. This is an opportunity not to reinvent the wheel. If we create a hub of information of all the NTO member secretariats and start thinking in the future, we can create solutions that are useful to all the network members. The discussions I had with Petero and Roman about the NTO role were very useful and I gained this perspective to think more strategically in the way the NTO needs to be conducted in the future. Roman (IOTA): To add to what David just said, prior to the Study Visit, the NTO functioned primarily as a virtual organisation because of its nature: a network of networks, ten networks combined in one. During our time in Panama, we started to lay the foundation for a stronger NTO, as resilient relationships between organisations are based in knowledge sharing and exchange, but also importantly, relationships between people. During the Study Visit, we transitioned from theoretical discussions to practical joint actions – which contributes to strength and futureproofing of the NTO to become a visible player in the international fiscal arena. Despite we were three different organisations at very different stages of its development, with fairly different membership bases and personnel, the Study Visit provided value to all of us, and all of us could bring insights and value back to the NTO by looking at what the NTO can do to expand and become future-resistant. We had had social interactions, we had formal and informal discussions. Again, this puts partners in NTO much closer together. If we work further, we will be able to develop practical ways of collaborating and building a stronger NTO. David (CIAT): I keep learning and I become more inspired just by having these conversations. Petero and Roman meet with Marcio Ferreira Verdi, CIAT’s Executive Secretary. Which cultural insights or unique practices did you observe during this work shadowing?  Petero (PITAA): Something that I found interesting was the working hours: