GST Implementation and Management (GST)

related image
Course No.: SA 18.26
Location: Thimpu, Bhutan
Date: October 1, 2018-October 5, 2018 (1 Week)
Language: English

Target Audience:

Senior and middle management tax administrators of Department of Revenue and Customs, Ministry of Finance, Bhutan.


Participants are expected to have at least 5 years' experience in a revenue authority.

Course Description:

GST is a game changing reform for any economy. It can help assist with the creation of a common market and reduce the cascading effect of tax on the cost of goods and services. It may impact many areas including the tax structure, the incidence of where tax is applied, computerization of business records and tax lodgments and calculations. It also changes the way in which tax payments are made, how revenue authorities implement compliance activities and receive reporting. These changes lead to a complete overhaul of a countries indirect tax system and often impact on the direct (Income tax system) as well.

Consideration of the impact on the country's business community is an important aspect of GST/VAT administration. The ability of the business community to understand the operational requirements of the system along with their obligations will be fundamental to its' effective operation. Ultimately the business communities' confidence in the revenue authority and its' capacity to administer the GST/VAT will underpin the effective operation and deliver to government.

Course Objectives:

The GST Administration program aims to explore the background to the taxing system - it's rationale and operation. It will cover aspects of administration including organizational structures, operating arrangements, help and advice and the compliance program that helps deliver optimal revenue collection.

Important Note for Online Courses:

For Online Learning (OL) courses, which are delivered through the edX platform, you will need an additional piece of information to register: you will be prompted for your edX.org username. If you do not already have a username, please go to https://courses.edx.org/register and sign up for a free account. Once you have created an account, you may complete the IMF Institute application. If you already have an edX account, your username can be found on the top right of the screen after logging in.

Important Note for Internal Economics Training Courses:

Internal Economics Training (IT) courses are self-financed. The IMF will not charge officials for attending courses. However, all travel, insurance, hotel, and living costs will need to be covered by the agency sponsoring the participants.