Recent
Advances in
Revenue
January 2011
Liam Ryan
CIO and Director of Logistics
Revenue Commissioners
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Evolution
andyeopportunities
--“Challenges
Doomed I tell
”
of Strategy
- -AStatement
new cunning
plan
Legislation
and examples
- -Changing
theprogramme
rules
Mandatory
electronic
filing
- -Any
colour as
long as its
black
Joined-up
- -We’re
in thisworking
together
Radical
change
- -Now
for something
completely different
Reworking
ROS
- -But
I liked the
old version
Real-time
- -Do
not passrisk
Goanalysis
Customs
& Excise and the EU
- -The
red channel
Apps for
- -iTuning
in everything?
RCT new
- -Tablets
anddirections
tax
Social media
ambitions
- -Learning
to tweet
Project control
management
- -Mission
Services
infrastructure
- -Its
good toand
share
Other
developments
- -Ask
therecent
audience
Doingwe’re
the right
- -While
herethings?
Lessons
we’ve learned
- -The
last word
With subtitles!
January 2011
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Challenges and opportunities
(“Doomed I tell ye”)
The reality is that Government budgets will
remain under pressure for years to come.
Investments, for example in e-Government,
must be pragmatic and prioritised.
Technology will be a key factor is doing more
with less, but the ‘spend to save’ argument
must be used wisely.
For the more optimistic,
“Challenges and
Opportunities”
as per Revenue’s new
Statement of Strategy
January 2011
Customer self service, online, can help us cope
and address our reduced resources.
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Statement of Strategy
(A new cunning plan)
New Revenue SoS focuses on:
- Pressure on collection
- Shadow economy
- Smuggling
- Compliance costs
- Tax reform
- International developments
- Growth in online transactions
- Loss of skills and experience
- Flexibility and productivity
- Value for money
- Accountability for performance
January 2011
…Targeting the
highest risk areas,
improving crossagency cooperation,
information matching
and intelligence
usage…
….Increase the use of
Revenue’s electronic
channels, through better
marketing of voluntary
take-up and expanding
mandatory categories….
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Legislation programme
(Changing the rules)
This key enabling piece takes
planning, fine crafting and time
given the legislative life cycle.
The changed rules then allow for
changed business processes, which
can in turn be incorporated into
new ICT solutions.
Revenue has recently engaged in big
projects like:
- Electronic Stamp Duty
- Capital Taxes
- Vehicle Registration
all of which use specific enabling
legislation for the move to electronic or
online interaction.
January 2011
Revenue also seeks to maintain the
tax laws as befits an electronic era.
For example we’ve recently
consolidated the VAT tax laws. By
updating and restructuring the VAT
code in line with the EU VAT
Directive, it has made VAT law more
accessible and readable for tax
practitioners, businesses, Revenue
staff and students of taxation.
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Legislation programme examples
(“I love it when a plan comes together”)
Key aspects of eStamping and CAT
Planned project timeline with respect to
legislative cycle
Early and wide consultation with stakeholders
Obvious superiority of online system gives a
built-in nudge
Complex interactions on-line only
(mandatory)
- Finance Act 2008
- Regulation made and system
launched in Dec 2009
- Online not yet mandatory
- Voluntary electronic takeup 90%
- Online easier/faster than paper
Capital Acquisitions Tax
Alternative and infrequent channels simplified
as result
Existing service/yield maintained during
transition
January 2011
Electronic Stamping
- Finance Act 2010
- System launched in June 2010
- Complex reliefs mandatory online
- Allowed simple paper version for
occasional use
- Online takeup already 45%
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Mandatory electronic filing
(Any colour as long as its black)
1999
Legislation allowing for eFiling of tax returns and other
Revenue forms introduced in Finance Act 1999
2003
Legislation allowing for mandatory eFiling and mandatory
electronic payment and repayment of tax
introduced in FA 2003 but subject to a commencement
order
2008
20092010
January 2011
Commencement order made in 2008 following application
by Revenue.
There had been a certain reluctance in the
"system" towards activating the measure. Revenue
had to undertake to consult widely and
commencement order only made after results of
this consultation made known
Mandatory eFiling already introduced for Governmental
organisations (phase 1) and large companies and their
subsidiaries (phase 2)
A significant level of voluntary
eFiling has been achieved by
Revenue e.g. Income Tax 80%.
No substantive legal issues so
far as regards the use of a
Digital Signature and elegislation in general
Provision made to exclude those
who do not have the capacity to
file online. This is not defined in
detail. Option to appeal any
Revenue decision.
Opportunity taken in reforming
other tax administration to
introduce mandatory eFiling
especially for complex
transactions
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Mandatory electronic filing
(Completing the programme)
2011
Commence staged introduction of phase 3 of
mandatory eFiling (extended to all
companies, partnerships, trusts etc. approx.
200,000 entities) and do groundwork for next
phase
Significant consultation with
and largely positive feedback
from our customers and
stakeholders is enabling our
phased transition to
mandatory electronic filing
for most taxpayers.
2012
Commence staged introduction of phase 4 of
mandatory eFiling (all remaining VAT, foreign
life policies, offshore funds and certain reliefs
and allowances)
Further ‘mop up’ phases will
mean that virtually all
businesses and significant
taxpayers will be required
to file tax returns
electronically by 2014
January 2011
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Joined-up working
(We’re in this together)
Revenue
Private Sector/
Representatives
Other Government agencies
Law Society,
Tax Practitioners
Capital
Taxes
Courts Service
(Probate Office)
Law Society,
Tax Practitioners
Stamps
Duty
Property Registration Authority
Applus+,
SIMI,
Motor Dealers,
Motor Distributors,
Various Financial
institutions
January 2011
VRT
Taxpayers
Department of Transport,
Department of Environment,
RSA (NCTS), CSO, Gardai,
EU
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Radical change
(Now for something completely different)
Revenue decided to use the
National Car Testing Service
to carry out pre registration
checks formerly done by
Revenue.
Made necessary legal
changes.
Engaged with Road Safety
Authority prior to their
tendering for a new NCTS
provider.
Have linked the Revenue
VRT system to the winning
tenderer’s system
(Applus+).
January 2011
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Reworking ROS
(But I liked the old version)
New Revenue channels such
as PAYE anytime are designed
with the Facebook generation
in mind.
Older offerings, such as the
original ROS for business taxes
are showing their age, from a
usability and maintainability
aspect.
2011 will see a significant
revamp of the ROS
channel, in tandem with
scheduled functional
releases
Of course established customers
are used to the old interface and
we need to avoid disruptive
change.
January 2011
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Real-time risk analysis
(Do not pass Go)
Prevent
Detect
Correct
Punish
Deter
January 2011
Stop error and
fraud getting into
the system in the
first place
Increase the
likelihood of
finding bad
transactions
Put incorrect
cases right
quickly and get
back what we’re
owed
Strengthen
sanctions for
those caught
Publicise
punishments and
the likelihood of
being caught
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Customs & Excise and the EU
(The red channel)
Excise movement control
system (EMCS) - trade
facilitation plus better control
of excise movements
Launch of Import and Export
Control systems
- Customs moving into the
safety and security area
EU Modernised Customs Code streamlining Community
customs activities through use
of technology
Given our existing architecture and connections
with other departments (e.g. Department of
Agriculture) and the EU, our ROS system may
be an option for the Irish ‘single window’
January 2011
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Apps for everything?
(iTuning in)
We have launched the first of a
series of applications (apps) for
the iPhone and other mobile
devices. iPAD and other tablets
under consideration for more
complex apps.
Complemented by Rich Internet
Applications for the desktop which
combine tax calendar and pay and
file functions for VAT and Payroll
Taxes.
January 2011
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RCT new directions
(Tablets and tax)
As per the recent Budget announcement and subject to the
Finance Bill process, the current Relevant Contracts Tax
(Construction, Forestry, Meat) system will be upgraded to a
largely electronic only system.
Principal contractors will be obliged to engage with Revenue
online at regular intervals. The key change is a real-time
instruction either to pay a subcontractor gross or to stop tax at
a specific rate. Revenue will also interact electronically with
subcontractors.
The new system will have three RCT rates, with the rate
that is applied to a subcontractor dependent on the
subcontractor’s compliance record.
To underpin the implementation of these major changes, Revenue
will engage with stakeholders early in 2011 and will be working
with the CIF, IBEC, the SFA and other representative groups.
January 2011
The nature of the industry
and the envisaged
electronic exchanges may
lend themselves to the use
of mobile tablet devices
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Social media ambitions
(Learning to tweet)
YouTube – for launches and
‘how to’ material, like Revenue
Canada
Twitter – as a rolling
information channel (a la Irish
Rail)
LinkedIn – for closed user
group discussions e.g. with tax
practitioners
Facebook - ???
Other - ???
January 2011
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Project management
(Mission control)
Programme
Planning
Business/ICT
Collaboration
Benefits Grid Worksheet
Programme:
Assumption
Outcomes
Initiative
or
Outcome
Initiatives
Balancing Operational
Support, Programme
Delivery and Strategic
Development
Benefits Map
Benefits Map Diagram
Outputs = what is produced (products or deliverables).
Measurement
of Results
Programme
Budget
Management
Programme
Management
Outcomes are quite different from outputs.
Outcomes = what is achieved - the effects and changes that
result (in whole or in part) from the outputs.
Risk
Management
Action taken. May be at the level of projects, key
activities, or tasks (only break them out where they
help achieve different outcomes or there's a risk that
they might otherwise be overlooked).
Post
Implemention
Review
Abilities
Operational Results
Benefits
… maintained / increased /
decreased /eliminated / etc.
Ability to … created / increased
1
7
2
3
4
… maintained / increased /
decreased /eliminated / etc.
14
15
16
11
17
12
18
1
7
13
2
8
14
3
9
15
4
10
16
5
11
6
17
12
To ENABLE (deliver) the abilities
What will be done
Why: the benefits that will result
13
8
9
10
5
6
18
To EXPLOIT the abilities into results
To HARVEST benefits from the results
Notes Use this worksheet as a replacement for the Results Chain (RC) diagram in cases where the programme's logic is very straightforward and there are few if any 'multiple contributions'.
If you prefer to use an RC, or this worksheet grows in complexity (in which case the RC is a much better means to capture the detail), use this as a means to gather raw material to develop the RC.
Arrows indicate the broad flow of contribution (initiatives>outcomes or outcomes>outcomes). They don't indicate the order the worksheet should be completed in - that's completely down to you.
Reference numbers (1 to 18 for both outcomees and initiatives) arre illustrative only. Add lines as required. Update numbering as content matures.
Benefits Plan
Outcome
description
Owner
Measure
Metric
Metric
data source
Measurement
frequency
Baseline
value
Target
date(s)
Target
value
Who will own outcome achievement
How success will be measured
How much benefit will result
When benefits will be felt
Benefits Register
Benefits
Plan
+
Actuals
How much benefit has been
achieved
Benefits Realisation Report
Element of wider Post-Implementation Review
January 2011
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Services and infrastructure
(Its good to share)
eGovernment Strategy
- Single view of customer service
- Focus on intermediaries and professional bodies
- Partial online+transaction slip to complete in person
- On-line booking systems to manage queuing
- Integrated directories and maps
A secure infrastructure piece is still vital, whether
internal, shared service, or external
- and much more
Data
Centre
Services
January 2011
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Other recent developments
(While we’re here)
Benefit MAC level down:
- Key KPIs,
- Drill down from departmental
view to Division, Team
- Shared data across agencies
Build into new applications or
can often be retrofitted cheaply
Process redesign using business
process modelling
Monitoring workflows and KPIs via
dashboards
Data mining and predictive analytics
January 2011
Adding maps to make information
more accessible
Using Open Source to make facilities
affordable e.g. publishing management
Collaboration and ‘ideas mining’
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Doing the right things?
(Ask the audience)
“Ask the audience” is
a common approach!
Customer surveys
(citizen and
business) by Dept of
Taoiseach
Revenue also carries
out its own customer
surveys – see across
http://www.revenue.ie/en/about/publications/other.html
January 2011
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Lessons we’ve learned
(The last word)
• eGovernment is a very powerful approach – it can genuinely transform how you do
business and drive down costs
• Review your legislation and business processes first!
• Business managers must own projects, share responsibility for delivery with ICT
and realise the benefits
• Downstream change management needs constant emphasis to avoid becoming
fragmented over time
• Good governance and project management is vital
• Need to get ICT capability / people strategies right
• Advance quicker by learning from others; consider shared services and platforms
if available
• See your services through the eyes of the customer and seek feedback regularly
• Take the long view in planning your programme, with incremental delivery
January 2011
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andye
opportunities
-- “Challenges
Doomed I tell
”
of Strategy
-- AStatement
new cunning
plan
Legislationthe
programme
and examples
-- Changing
rules
Mandatory
electronic
-- Any
colour as
long as filing
its black
Joined-up
working
-- We’re
in this
together
Radical
-- Now
for change
something completely different
Reworking
ROSold version
-- But
I liked the
Real-time
risk
-- Do
not pass
Goanalysis
Customs
& Excise and the EU
-- The
red channel
Apps forineverything?
-- iTuning
RCT new
directions
-- Tablets
and
tax
Social media
ambitions
-- Learning
to tweet
Project management
-- Mission
control
Services
andshare
infrastructure
-- Its
good to
Other
developments
-- Ask
therecent
audience
Doing we’re
the right
-- While
herethings?
Lessons
we’ve learned
-- The
last word
January 2011
Thank you for
your
attention!
lryan@revenue.ie
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