Investor Presentaiton

Mali Burundi D.1 Bring more citizens into the tax net (I/II) Initiative objective Incentivize first-time registration, especially for informal workers/rural dwellers Streamline payment process Initiative Lead Board of Internal Revenue Actions D.1.1 Incentivize first-time registration, especially for informal workers/rural dwellers • • Launch tax awareness campaign (mass media, town halls etc.) on benefits of tax payment and how paid taxes are spent (done in major local languages) Leverage farmers associations and, once established, co-ops and agro-hubs as intermediaries to persuade farmers on importance of paying taxes Subsidize the cost of first-time registration Seeking funding from USAID or other NGOs to support the cost of initiative Determine model for registering unbanked citizens (e.g. leverage USSD (Mobile) for registration and TIN sent to individual via text message) Enforce TIN number identification for access to state-subsidized services (e.g., healthcare, education, subsidized farming inputs) Increase number of tax registration points in each LGA to help citizens register D.1.2 Streamline payment process (See initiative 4 for more details) • Staff tax registration points in each LGA with officials or agents to help taxpayers with tax filing Leverage SANEF to seamlessly link TIN with BVN Use agent-based network (airtime and mobile money agents) as alternative payment points Partner with Telecos & onboard agents on how to process tax payment Launch e-filing tools and tax fairs to train citizens on how to pay taxes using mobile and e-payments (long-term) Deliverables Educational materials and mass media plan for tax awareness Signed order on reduced first-time cost Developed and tested data capturing model, ready for mass rollout (ICT/Telecos) Signed cross-MDA agreement on TIN as a pre-requisite for state services Launched tax centres in each LGA Agents deployed in each LGA during payment windows Developed and tested e-filing tools and training materials Recommended timeline • 2 months . 4 months 4-6 months 6 months 8 months Ongoing 4-6 month Potential quick-win 123 Copyright 2019 by Boston Consulting Group. All rights reserved.

View entire presentation