GOVERNMENT OF THE PEOPLES’
REPUBLIC OF BANGLADESH
NATIONAL BOARD OF REVENUE
VAT Online Project
DHAKA
VALUE ADDED TAX STAFF
TRAINING STRATEGY
For the period of 2014-2018
November 2014
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VAT Staff Training Strategy 2014-2018
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VAT Staff Training Strategy 2014-2018
CONTENTS
1.
INTRODUCTION ........................................................................................................................................... 5
2.
STRATEGIC STATEMENT OF THE ORGANISATION......................................................................................... 6
2.1
2.2
2.3
3.
OBJECTIVES OF THE STAFF TRAINING STRATEGY ......................................................................................... 7
3.1
3.2
3.3
3.4
3.5
4.
OBJECTIVE 1 ...................................................................................................................................................7
OBJECTIVE 2 ...................................................................................................................................................7
OBJECTIVE 3 ...................................................................................................................................................8
OBJECTIVE 4 ...................................................................................................................................................8
OBJECTIVE 5 ...................................................................................................................................................8
RESPONSIBILITIES OF IMPLEMENTATION .................................................................................................... 9
4.1
4.2
4.3
4.4
5.
VISION ...........................................................................................................................................................6
MISSION AND VALUES ......................................................................................................................................6
STRATEGIC OBJECTIVES .....................................................................................................................................6
RESPONSIBILITY OF CUSTOMS & VAT ADMINISTRATION ..........................................................................................9
RESPONSIBILITY OF CUSTOMS, EXCISE & VAT TRAINING ACADEMY ...........................................................................9
RESPONSIBILITY OF VAT ONLINE PROJECT ............................................................................................................9
RESPONSIBILITY OF VAT COMMISSIONERATES .....................................................................................................10
TRAINING IMPLEMENTATION PROGRAMMES ........................................................................................... 11
5.1
TRAINING PLAN .............................................................................................................................................11
5.2
BASIC TRAINING COURSES ...............................................................................................................................11
5.2.1.
Training of Trainers (TOT) ................................................................................................................11
5.2.2.
VAT Familiarisation Course ..............................................................................................................12
5.2.3.
New VAT Administrative Structure and Operations........................................................................12
5.2.4.
VAT Operations ................................................................................................................................12
5.2.5.
VAT Withholding Training Course....................................................................................................13
5.2.6.
RTI Implementation Course..............................................................................................................13
5.2.7.
Basics of Income Tax ........................................................................................................................13
5.2.8.
Basic Accounting and Financial Management ................................................................................13
5.2.9.
Personnel Management and Leadership .........................................................................................13
5.2.10. Supply Chain Management..............................................................................................................14
5.2.11. Basic IT Education.............................................................................................................................14
5.2.12. Asset Management Software ..........................................................................................................14
5.2.13. Website, e-learning Portal, VAT Apps, Social Media Pages............................................................14
5.2.14. Integrated VAT Administration System (IVAS) ................................................................................14
5.2.15. Transitional Training ........................................................................................................................14
5.3
FOREIGN TRAINING COURSES ...........................................................................................................................15
5.4
REFRESHERS TRAINING COURSES .......................................................................................................................15
5.5
TRAINERS .....................................................................................................................................................16
5.6
TRAINING LOCATIONS AND FACILITIES .................................................................................................................16
5.6.1.
Training Locations ............................................................................................................................16
5.6.2.
Training Facilities .............................................................................................................................16
5.6.3.
Trainer's remuneration ....................................................................................................................17
5.6.4.
Statistical documentation ................................................................................................................17
5.6.5.
Selection of trainees .........................................................................................................................18
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VAT Staff Training Strategy 2014-2018
6.
MONITORING, EVALUATION AND REDESIGN............................................................................................. 19
Training of Trainers (TOT) ................................................................................................................................20
VAT Familiarisation Course..............................................................................................................................21
RTI Implementation Course .............................................................................................................................21
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VAT Staff Training Strategy 2014-2018
1. Introduction
National Board of Revenue (NBR) is the apex institution for tax administration
in Bangladesh. Over the past few years, NBR has taken up major reform
initiatives for its three tax wings. As part of the reform initiatives, NBR has
increased its efforts to capacity building through staff training and education. Increased emphasis on
training and education programmes is aimed at enhancing taxpayer services.
Knowledge is power
Staff training and education are key of human resource management and its significance has been
emphasised in the outline for more improvement of NBR for the period 2013 to 2018. The need for
properly and highly trained staff to meet the new challenges of the VAT Administration has been
confirmed and recognised.
This medium-term training and education strategy bears the testimony of the priority commitment of the
VAT Administration to introduce a new and systematic approach to staff training and education with the
objectives of rendering high-quality services to the taxpayers.
The strategy reflects modern and state-of-the-art training philosophies
where training is not only perceived as the mere transfer of knowledge
but forms the basis for behavioral change, and it incorporates best
practices in staff training as applied by modern tax administrations. It
spells out the vision, mission, strategic objectives, action plans and
approach to perform the assigned responsibilities.
Education is the most
powerful weapon which you
can use to change the world
Nelson Mandela
This Staff Training Strategy lays down the scope of training and deals with the training curricula,
training formats and tools, training locations and facilities, the recruitment of trainers and lecturers and
the preparation and distribution of the training materials.
One of the main goals of this strategy is to introduce a framework within the VAT Administration to
build a new learning culture. This new learning culture implies the introduction of the principle of
continuous and lifelong learning where training is delivered not only through periodic and formal class
room teaching or distance learning tools, and the transformation of the VAT Administration into a
learning organisation where training is part of the officials’ daily activities and work tasks.
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VAT Staff Training Strategy 2014-2018
2. Strategic Statement of the Organisation
2.1
Vision
We will uphold the integrity of our tax system by providing unparalleled professional service to earn
and preserve public trust and collect the revenue to help build our Nation.
2.2
Mission and Values
We will make major changes to the way we work to make it easy for taxpayers who want
to comply and so we can deal firmly and fairly with those who are not compliant.
 Our leaders will provide strong direction and change leadership
 We will introduce new technology to establish an efficient, taxpayer friendly VAT
administration
 We will restructure our organizational arrangements to be more transparent, efficient,
effective and taxpayer friendly
 We will create level playing field for all businesses
 We will encourage taxpayers to be voluntary compliant
 We will use self-assessment and risk based approaches to ensure compliance
 We are consultative, collaborative and willing to co-design.
2.3
Strategic Objectives
 To optimize self-compliance by increasing regular filers, and by reducing stop-filers
and non-filers
 To achieve VAT-to-GDP ratio of 4.6 percentage points
 To reduce tax gap
 To reduce cost of doing business by providing efficient and effective delivery of
taxpayers services
 To reduce tax disputes significantly
 To increase arrear collection
 To ensure expeditious disposal of refund cases
 To establish effective VAT chain by elimination of sporadic exemptions and multiple
rates
 To establish scientific revenue accounting and reporting system
 To create efficient and dedicated human capital for satisfactory service by providing
proper learning and incentives.
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VAT Staff Training Strategy 2014-2018
3. Objectives of the staff Training Strategy
The primary goal of this staff training strategy is to introduce systematic education of VAT
officials with a view to achieving the following objectives:
3.1
Objective 1
Introduce systematic professional trainings and further education of human
resources in order to increase the administrative capacity of the VAT Administration
NBR VAT administration has been reorganised in 2011 and expanded horizontally as per the
geographic distribution of the organization. But the Value Added Tax and Supplementary Duty
Act, 2012 is designed under a centralized approach. This applies to staff training and
education of tax officials where there is a particular necessity to apply efficient and up-to
date training methods, formats and tools.
With regard to staff training and education and staff development, the overall strategy of
the VATAdministration particularly emphasises the following:


High-priority commitment of the VAT Administration to safeguard high-quality
staff training and education;
Designing training courses on the basis of the need of new administration;

Specific focus on IT training, distance learning tools (e-learning) and on-the-job
training;


3.2
Equal opportunities for all employees in the areas of training and staff development;
and
Strengthening of administrative capacities for large tax payers on the basis of
specifically trained staff for tax audit.
Objective 2
Improve human resource management capacity and establish a learning
organisation
Staff training and education is central part to human resource management. VAT
Administration will implement an e-learning and knowledge management system which
foresees the following major improvements:
 Easy and fast retrieval of information
 Easy monitoring of amendments to laws and regulations
 Continuous education and current knowledge-sharing
 Equal level of knowledge within the organisation
 Reliable distribution of information to VAT officials on site
 Posterior taking of already delivered trainings
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VAT Staff Training Strategy 2014-2018

3.3
Better communication and cooperation between VAT officials.
Objective 3
Improve staff motivation and enhance the competitiveness in the VAT
Administration
Currently staff motivation within the VAT Administration is characterised by a relatively
high degree of employee dissatisfaction. This is mainly due to the low average salaries and
lack of professional career options and prospects. Under new VAT administration, financial
incentives and opportunity for foreign training in abroad will be provided to the staff besides
their regular salaries. It could be linked with the learning attitude and results of the training
under this policy.
3.4
Objective 4
Develop trainers pool for maintaining standard of training over the time
Training is the key tool to make employee understand the process. This strategy aims to
establish a training and education system within the VAT Administration that will result
the same standard of understanding by officials of all levels. A dedicated trainers pool
will be developed with proper staining both at home and abroad with logical incentives.
This pool will lead the training and education system under new VAT Administration.
This pool will be reviewed after every two years and program will be initiated for adding
new members on the basis of review result.
3.5
Objective 5
Develop standard training materials as per the modules and training plan.
All training content will be developed centrally by the project for harmonisation of
training outputs. Training content will be user-friendly and resourceful. Trainers will be
supported by additional background papers for all training content for presenting
additional information before the trainees. Training courses will be organised into
different modules and each module having several lessons.
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VAT Staff Training Strategy 2014-2018
4. Responsibilities of implementation
4.1
Responsibility of Customs & VAT Administration
The Customs & VAT Administration Wing at National Board of Revenue (NBR) has the
following main responsibilities under this strategy during implementation:
 Coordinate with the Project for selecting trainees and time schedule for their regular
training courses
 Issue of Official Release Order for the VAT officials to join the training as per training
programme.
 Mobilize resources in Customs, Excise and VAT Training Academy and Customs,
Excise and VAT Commissionerates in performing training under this strategy
 Taking over the training responsibility and resources developed under this strategy at
the end of the project
4.2
Responsibility of Customs, Excise & VAT Training
Academy
The Customs, Excise and VAT Training Academy will be the key implementing
agency for vast training programmes under this strategy. The Academy has the
following responsibilities:
 Prepare need analysis for development of training facilities and get adequate fund
from the Project
 Mobilise accommodation and other training logistics
 Implementing training and evaluation as per evaluation strategy.
 Submission of evaluation result to Project Director
 Assisting Project for Monitoring, evaluation and redesign of the training programme.
4.3
Responsibility of VAT Online Project
The NBR has decided to implement the Value Added Tax and Supplementary Duty
Act, 2012 through a project having several components related to the implementation
of the law. Staff training is one of the major components of the project. Staff training is
the key component of change management. As a result, the VAT Online Project will
play a major role for performing staff training and change management. Therefore, for
the interim period, VAT Online Project will perform the following responsibilities:
 Preparing the mid-term staff training strategy
 Preparing training needs analysis under this strategy
 Developing training modules
 Developing training plan and training logistics
 Developing and collecting training materials
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VAT Staff Training Strategy 2014-2018
 Offering ToT for developing trainers and selecting trainers from outside department (if
needed)
 Conducting training
 Provide adequate logistics and fund to the Academy and Commissionerates for
arranging training, if required
 Handing over training resources and logistics to the Customs, Excise and VAT Training
Academy and Customs & VAT Wing at the end of Project.
4.4
Responsibility of VAT Commissionerates
Customs, Excise and VAT Commissionerates are the key implementing agencies of
the Value Added Tax and Supplementary Duty Act, 2012. During and after
implementation of the law, Commissionerates have lots of activities to perform with
regard to the staff training and capacity building, Commissionerates will perform some
peripheral but important roles. The Commissionerate's responsibilities includes, but not
limited to, the followings:
 Performing in-house on-the-job training
 Performing training for Withholding Entities within their geographic jurisdiction
 Performing training for newly posted officer to a certain section from another section
before starting work in the new section
 Performing training officers posted from outside VAT like Customs, Lien, etc
 Assisting Project for Monitoring, evaluation and redesign of the training programme.
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VAT Staff Training Strategy 2014-2018
5. Training implementation programmes
5.1
Training Plan
This strategy contains a possible list of training courses. A very brief tentative guideline
for every course is given here. The Training Plan will determine the approach for
implementing staff training and education in line with the general strategic objectives
of this training strategy and in accordance with the following key elements of the
general framework for staff training implementation. The training plan should be
prepared and approved at least two months before starting of every financial year in
accordance with Project Implementation Plan.
A comprehensive Staff Training Plan under this strategy will elaborate the Training
Courses into different Modules and Modules into different Lessons. All modules should
include both theoretical and practical element in the form of case study, Hand-on-practice,
Problem solution, Group Discussion etc. It will also frame the Time schedule for
implementation with identifying required resources and place of accomplishment. Thus,
the training plan also indicate the number of trainees for each course. The Plan may also
provide the possibility of conducting several courses together for same group of trainees.
The Training Plan for the Financial Year (FY) is attached in Annex I.
5.2
Basic Training Courses
The VAT Training will consist of several courses. Some of the courses are directly on the
VAT procedures and VAT Administration and others are closely related with effective and
efficient implementation of VAT processes. Certificates will be awarded to all those who
will qualify for the course as mentioned in the subsequent paragraphs. The principal
courses and their objectives and brief contents are as follows:
5.2.1. Training of Trainers (TOT)
In order, for development of the skill mass, to implement the training programs included
in the project the Training of Trainers (TOT) is essential. A 3-week TOT Course will be
designed for the selected NBR Staff.
The initial selection of 50 NBR Staff spread over the officials from Assistant
Commissioner to Additional Commissioner, will be made by open invitation of interests
and the task of the short-listing will be done by a Selection Board headed by a senior
official and including IMF Resident VAT Advisor. A total of 30 officers will be finally
selected for this training program, their selection process will be finalised at appropriate
time. Training programme may be organised at a suitable institute namely Bangladesh
Institute of Management (BIM), National Academy for Planning and Development
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VAT Staff Training Strategy 2014-2018
(NAPAD) or Bangladesh Institute of Administration and Management (BIAM). This
training programme will be known as TOT.
In the end of the above training programme top 10 performers will be nominated for
higher training abroad for further strengthening their overall capacity. The process will
continue to enhance the institutional capacity of NBR in terms of tax administration in
discharging their routine functions.
The Trainers will be enlisted into two categories, (a) Master Trainer - who will conduct
training on both theoretical and IVAS software aspects, and (b) Trainer - will conduct
training on theoretical aspects of overall training. The list of Master Trainer and Trainer
will be posted on NBR Website.
5.2.2. VAT Familiarisation Course
This is a THREE days long course to be designed in such a way that can introduce
principles of VAT, basic features of new VAT Act, rules, SROs, operational procedures
and RTI obligations. It may also contain implementation of basic VAT principles in new
VAT Act and Rules, deviation from the basic principles and reasons, the advantage of new
VAT System, fundamental differences between new and old laws, different policies (eg.
VAT Strategic Statement, Staff Training Policy, Taxpayer Communication Policy, Staff
Incentive Policy, RTI Policy, etc) and use of IT in new VAT Administration. This course is
suitable for Assistant Commissioners to Additional Commissioners.
5.2.3. New VAT Administrative Structure and Operations
This is a TWO days long course. It may be designed for mid level and senior officers. The
content of this course may be new organogram, function of each branch/section, Standard
Operational Procedure (SOP) of each branch/section, horizontal and vertical relationship of
different branches, delegation of powers under act, rules and regulations.
5.2.4. VAT Operations
This is the basic training for new VAT operations. This course may be conducted as per
modules or together depending on the availability of trainers, trainees and logistics. This
course may be of 10 (ten) days duration on the following topics:
 Taxpayer Service
 Registration
 VAT Assessment
 Return
 Refund
 Payment
 Taxpayers' Current Account
 Enforcement
 Risk management
 Development and Use of Industry Benchmarking
 Techniques for using third party data in VAT assessment
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VAT Staff Training Strategy 2014-2018






Audit and Investigation
Litigation
Debt Management
Bangladesh Central Product Classification (BCPC)
Revenue Forecasting and Revenue Accounting
Legal drafting and Budget preparation, etc.
5.2.5. VAT Withholding Training Course
Withholding in VAT is a unique compliance tool used only in Bangladesh VAT system.
An efficient withholding method can create a strong compliance environment and effective
audit trail in Bangladesh VAT System. On the other hand, an inefficient withholding
system can create non-compliance at an exponential rate. So, it is the key to success for
new VAT Administration as it relates to more than 3 lakh withholding entities across the
country.
This course will be designed for ONE day. It could be conducted at Project Office,
Academy, Commissionerate and Division Office as suitable.
5.2.6. RTI Implementation Course
Government is committed to implement the Right to Information Act, 2009. As per the
VAT Strategic Statement, 2013-18, VAT Administration is very much a Service providing
Department. Moreover, NBR is committed to implement the RTI. This course will cover
the policy of RTI implementation in VAT Administration.
5.2.7. Basics of Income Tax
Income Tax and VAT are very closely related. Accounting base for both the tax system are
more or less same. So, it is very important for VAT official to understand the basic Income
Tax Accounting and Return system for the business enterprises. This may be a TWO days
long course.
5.2.8. Basic Accounting and Financial Management
New VAT laws rely on the accounting system of business enterprises. VAT accounting
will follow the business accounting. Business should not maintain additional books of
accounting for VAT purposes only. Business should maintain their accounting in standard
formats following Accounting Principles. So, in the new VAT System, it will be crucial to
understand the basic business accounting and financial management. VAT Auditors should
understand and interpret the Financial Report of any business. This course will contain all
of such modules that will create capabilities of understanding and interpreting costing,
business accounting and financial report. This may be a FOUR days long course.
5.2.9. Personnel Management and Leadership
The new VAT administration needs strong leadership quality to lead the administration.
This course will envisage the leadership quality of the VAT officials. It may also include
basic features of personnel management. It may be a ONE day long course.
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VAT Staff Training Strategy 2014-2018
5.2.10. Supply Chain Management
Now a days, success in business widely depends on efficient management of supply chain.
VAT and Customs together cover the total supply chain. VAT Cycle is nothing but the
implication of VAT in transaction points of a supply chain. So, without understanding the
supply chain, learning of VAT is partial. This course will cover whole supply chain
including costing, purchasing, commercial incoterms, transport, import-export procedures,
banking procedures, commercial documentation, Authorized Economic Operator (AEO),
etc. This course may be conducted for two or three days duration.
5.2.11. Basic IT Education
Some of the senior officials may not familiar with IT system. They will face trouble to
work under the new IT based VAT environment. This course will be helpful for them. This
course may be conducted for ONE day for giving participants the basic needs of IT
learning so that they can learn further by themselves.
5.2.12. Asset Management Software
Under the VAT Online Project, NBR is procuring significant amount of IT equipments,
Air Conditioners, Generators, furniture and other office equipments. For their proper
management and tracking to get optimal output, it is necessary to use an asset tracker
software. Project will procure a central online asset management software for proper
management and disposal of the assets. This training will be for a day or two.
5.2.13. Website, e-learning Portal, VAT Apps, Social Media Pages
The new VAT administration will be highly dependent on electronic interfaces in lieu of
present paper based process. So all officer need to be acquainted with electronic interfaces.
NBR VAT administration will use a website (www.nbr.gov.bd), an e-learning portal
(www.evat.gov.bd), a VAT Apps (for minimum Android and iOS) and social media fan
pages (Facebook, Twitter, Google+, LinkdIn and Wikipedia) to reach its clients, ie the
taxpayers and tax officials. Tax officials would be required to visit these interfaces often to
get updates. This training will be for two day long only.
5.2.14. Integrated VAT Administration System (IVAS)
The VAT administration automation will be done by this system. The Vendor of IVAS
COTS will provide adequate training for its users. This training course will be designed
and conducted by COTS IVAS Vendor. Project will develop adequate trainers for further
training and acquisition of technology from the vendor.
5.2.15. Transitional Training
NBR frequently transfers its officials from one office to another office. Commissioners
also change officers from one office/branch to another. This is done under present
administrative regulations of the Government. This strategy could not be changed. But
under new VAT regime, this transfer practice will create knowledge crisis among newly
transferred officials to VAT. To overcome this type of problem, arrangements shall be
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VAT Staff Training Strategy 2014-2018
made to uplift that officers after joining VAT office or new functional branch, he will go
through particular training on that functional branch. After completing training, he will
take charge of that branch
5.3
Foreign Training Courses
According to project documents, a significant number of officers will be sent abroad on
short study tour to gather knowledge and experience on tax administrations who have
recently undergone reform achieved optimal result in terms of revenue and tax payer
service quality. Project will utilise Sout South Cooperation Program for this short study
tours. The objectives of the study tours are:
 Introduce NBR representatives to the modern taxpayer service functions and
illustrate in practice how the employees of the taxpayer services interact with
taxpayers and the general public (Presenting taxpayer service operations as a
public face of tax administration).
 Introduce NBR representatives with the modern Taxpayer service office layout
(first contact point in the taxpayer service office, funneling customers to the
appropriate personnel/departments., etc.)
 Improve NBR representatives’ overall understanding of the functions performed
under taxpayer service and taxpayer education centers covering day to day
operations: taxpayer education, technical assistance in tax filing, payment, meeting
arrangements (directing to: audit, enforced collection, etc.), self help (brochures,
forms, printouts).
 Introduce NBR representatives with design of a system architecture as a
requirement to support the effective implementation of a new VAT information
system
 Introduce NBR representatives with the Central Data Center as the means of
providing VAT administration (generating list of stop filers/non filers, imposing
penalties, sending reminder notices, prioritizing delinquent cases, etc).
 Introduce NBR representatives with the operational procedures on the VAT
administration like, Registration, Return, Payment, Taxpayer Accounting, Audit
and Risk Management, Debt Management, Refund, etc.
 Learning about the Change Management and Human resource Development
Activities adopted by these tax administration during reforms and afterward.
The team will jointly submit a feedback report in a predefined format to the Project
Director so that NBR can utilize the knowledge gathered from the short study tour.
5.4
Refreshers training Courses
Refreshers training course for existing VAT officials will be arranged for all VAT
officials the Academy. It will cover all basic training components. The duration for
these course will be two days.
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VAT Staff Training Strategy 2014-2018
5.5
Trainers
The selection of qualified VAT Administration trainers for conducting training
programmes will be done on the basis of performance and learning level of the officials.
The enlisted trainers and master trainers will be the trainers from inside VAT
Administration. During interim period, before completing TOT programmes, the PIU
officials and selected VAT officials will conduct training programmes.
Furthermore, where no VAT Administration trainers are available for the delivery of
specific training, external trainers will be selected/hired for conducting training.
The in-house training will be conducted by the skilled officials at Commissionerate and
Directorate level.
The PIU will work as System manager and Course Content Developer for e-learning
portal.
5.6
Training locations and facilities
5.6.1. Training Locations
Customs, Excise and VAT Training Academy will play key role for staff training. PIU
of the VAT Online Project will also arrange some trainings. The in-house training will
be conducted at the field office level. All officials will participate in e-learning
process that would be managed by PIU.
5.6.2. Training Facilities
5.6.2.1 Training Formats and tools
A substantial part of staff training will be based on traditional face-to-face and class
room training (seminars, workshops, courses, modules, on-the-job and workplacebased training, etc.).
However, in accordance with the overall strategy of the VAT Administration for the
period 2013 to 2018, special attention will also be paid to e-learning system.
Following the blended learning approach, the Tax Administration will use e-learning
tools to supplement class room training, where appropriate. In such situation elearning will be used before, during and after class room training. Special attention
will be given to the preparation and education of current and potential
trainers/instructors to enable them to facilitate such blended learning programmes in
an efficient way and to address possible fears and uneasiness about the impact of online learning.
Even though for the VAT Administration, e-learning represents one of the important
strategic points of reference for the improvement of the human resources management
process, primarily because of limited availability of lecturers and learning facilities,
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VAT Staff Training Strategy 2014-2018
under such situation, PIU will carefully examine the use, efficiency and limitations of
e-learning programmes.
5.6.2.2 Training Materials
Support of the training programme by adequate training materials is an essential
element of the Training Plan. The training materials will be prepared by the project for the delivery of the training
programme,
 will be user-friendly, resourceful, eye-soothing design
 will be available in printed and electronic form,
 will be available in e-learning tools via www.evat.gov.bd website,
 will be in line with the requirements of training programme course (e.g.
up-to-date and easy-to-use training materials).
5.6.2.3 Training Logistics
Modern training logistics are essential for effective training. The following
training logistics will be deployed for proper and effective training:
 Multimedia projector with multiple output screens
 Smart board (in Academy)
 Front screen for trainers
 Timers
 Teaching Assistance
 Sound system
 Comfortable seating arrangement
 Comfortable classrooms
 Refreshment
 Adequate lavatory facilities
 Prayer room
 Other training kits
5.6.3. Trainer's remuneration
Trainers play key roles in providing effective training. Trainers will be
honoured with appropriate remuneration. Remuneration will be hourly basis
and commensurate with other projects of the Government.
5.6.4. Statistical documentation
The preparation of comprehensive statistical documentation for purposes of
monitoring, evaluation and redesign is essential. Basic statistical data for a
financial year will include:
 Costs
 Number of training courses (training hours) delivered
 Categories of curricula and types of courses
 Number and names of employees trained
 Number and names of trainers and lecturers employed
 Total number of training course and training hours delivered during the
period
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VAT Staff Training Strategy 2014-2018

Locations and facilities used for training purposes.
5.6.5. Selection of trainees
5.6.5.1 For Local Training
All officers of VAT and Customs department will be trained for few courses
like VAT Familiarization course, New VAT Administrative Structure and
Operations, etc. Other advance courses are designed only for the officials
who will work in VAT Commissionerates, VAT Directorates and NBR VAT
and Research and Statistics Wings.
5.6.5.2 For Foreign Training
Trainees for foreign study tours will be selected on the basis of:
 Result of local training
 One Coordinator in a batch from PIU for management and report
preparation.
5.6.5.3 E-Learning
Open for all taxpayers and tax officials. Students are also be allowed for getiing
access to e-learning system.
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VAT Staff Training Strategy 2014-2018
6. Monitoring, Evaluation and Redesign
VAT Online Project under National Board of Revenue, in cooperation with the Academy and
Commissionerates, will be responsible for annual reporting on the implementation of the training strategy.
They will responsible for regular monitoring and evaluation of the training activities and the overall
results of the staff training and staff education in line with the strategy. Where such evaluation of the
strategy suggests improvements, Project Director will take the necessary steps in consultation with
Member (VAT Policy) for further improvement of the strategy.
Redesign will not only be based on the monitoring and evaluation results of the staff training
programme but will also take into account the promotion and integration of modern and up-to-date
learning and teaching methods on the basis of best practices.
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VAT Staff Training Strategy 2014-2018
Annex 1
Staff Training Plan 2014-15
RTI Implementation Course
SL
1
Items
Batch 3
Participants
42
Date
2-3 Dec, 2014
Training of Trainers (TOT)
Module I : Understanding TOT
 Basic knowledge in TOT
 Design and development of course contents
 Development of presentations
 Design of training modules, training plan, training schedules/programmes
 Course coordination and management
 Pre-test and post-test questions for assessment of the participants etc.
Module II : TOT in perspective of VAT
Acquiring commands on the contents in regard to VAT law and other associated aspects
(All VAT, IT and RTI Related trainings)
Module III : Practical Application
Hands-on training on delivery-skills of lecture sessions through mock demonstration covering
(i)
locating and opening pre-selected Slide(s) on the computer from the designated
presentations,
(ii)
delivering lectures on the selected Slide(s)
(iii) expanding the contents of the Slide(s) with reference to the subject matter
(iv)
answering questions from the participants
(v)
using the training aides such as, Beam pointer, OHP, Flip chart and White board
(vi)
interacting with the participants and visual contacts
(vii) behavioral postures, attitudinal responses, voice pitch, vocabulary strength,
confidence level, and
(viii) time management and overall uniformity in performance in the class room
situation.
Advance Training
Further strengthening overall capacity of Enlisted Trainers.
20
VAT Staff Training Strategy 2014-2018
TOT Schedule
SL
1
2
3
4
5
6
Items
Collect Applications
Short Listing applications (50)
Interview for primary selection (40)
Written Test for selecting candidates (30)
Conducting TOT (30)
Advance Training in abroad (10)
Nov,14
VAT Familiarisation Course
SL
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
21
Items
Batch 4
Batch 5
Batch 6
Batch 7
Batch 8
Batch 9
Batch 10
Batch 11
Batch 12
Batch 13
Batch 14
Batch 15
Batch 16
Batch 17
Batch 18
Batch 19
Batch 20
Participants
Date
30
7-9 Dec, 2014
30
14, 15, 17 Dec, 2014
30
21-23 Dec, 2014
30
01-04 March, 2015
30
08-11March, 2015
30
15-18 March, 2015
30
22-25 March, 2015
30
29 March - 01 April, 2015
30
05-08 April, 2015
30
12-16 April, 2015
30
26-29 April, 2015
30
03-06 May, 2015
30
10-13 May, 2015
30
17-20 May, 2015
30
24-27 May, 2015
30
31 May - 03 June, 2015
30
07-10 June, 2015
VAT Staff Training Strategy 2014-2018
Dec'14
Jan'15
16
7
7
15
15
20
20
12
Feb'14