Background

1. The 35 th SGATAR Head Forum has accorded Chinese Taipei the honor to host the 4 th Joint Training Program 2006 (the 4 th JTP). The Training Institute of the Ministry of Finance (MOFTI) of Chinese Taipei is responsible for development and organization of this program.

2. The MOFTI, a first-level subordinate agency of the Ministry of Finance, was established in 1969. The MOFTI provides training for tax officers, customs officers, financial supervisors, public finance officers, specially designated civil servants, and other government employees who deal with public finance. In addition, the MOFTI also holds international programs attended by personnel from local and overseas tax administrations. In past years, over 170,000 civil servants have undergone training at the MOFTI.

3. On the choice of topic for the 4 th JTP, the 3 rd Meeting of SGATAR Heads of Training Institutions confirmed that it would be “Criminal Investigation,” suitably expanded to include tax auditing on serious non-compliance/ underground economy and the exchange of information relating to such criminal activities.

4. With regard to present operations in this area in Chinese Taipei, the tax administrations are not authorized semi-judicial power. Tax administrations are required to refer non-compliance cases involving criminal liability to public prosecutors for criminal investigation. It is supposed that the tax administrations of some SGATAR members also operate under the same system as the one in Chinese Taipei. Therefore, it is proposed that the theme for the 4 th JTP would be “Minimizing Losses of Tax Revenues through Tax Auditing” and that this theme may be subsumed under the topic which was confirmed at the 3 rd Meeting of SGATAR Heads of Training Institutions.

5. In reference to the course objectives of the 4 th JTP, if the above theme is adopted, the training program would focus on how tax auditing deals with failures of tax compliance. Such failures have been perceived as a major factor causing enormous losses of tax revenues throughout the Asia-Pacific region. For example, Tax Administrations in Chinese Taipei assessed 47,461 non-compliance cases regarding Business Income Tax, Individual Income Tax, Estate & Gift Tax, and VAT and the assessed penalties amounted to NT$ 101 billion (approximately US$ 3.2 billion) in the first half of 2005.

6. It was confirmed at the 3 rd Meeting of SGATAR Heads of Training Institutions that the JTP is a suitable platform for the sharing of Members’ expertise and which allows participants to learn about Members’ tax systems and to gain new insights into their tax policy development and management. Separately, trainers and resource personnel may be sourced from other SGATAR Members when organizing a JTP. Thus, while certain of the trainers of the 4 th JTP will be provided by the Taxation Agency and Regional Tax Administrations in Chinese Taipei, other SGATAR members will also be invited to provide a source of trainers.

7. The training program is open to all SGATAR members. Participants should preferably be technical working-level tax officers involved in special tax auditing, enforcement, or computer auditing.

8. To facilitate the sharing of expertise and experience as well as the smooth operation of the training program, participants are expected to prepare reports/case studies on the practice and experience of their organizations in the field of tax auditing.

9. In order to provide an efficient environment through which tax administrators can acquire knowledge and technical skills while enjoying face-to-face interaction with their counterparts from other SGATAR members, an attractive and dynamic training program is designed incorporating multiple activities including expert lectures in a classroom, academic conference hall speeches, study visits to professional institutions, panel discussions, and cultural learning tours.

10. Classes will be conducted in English. In order to enhance efficiency in learning, it is designed that each class will meet in 50-minute units from 9:10 a.m. to 4:20 p.m., from Monday to Friday. The lunch break is scheduled for one hour and 30 minutes.

11. In view of concerns in relation to the need for sufficient preparation time and the suitability of the climate for certain activities, the 11-day program is scheduled to last from 17 th to 27 th October, 2006. The training venue is at the MOFTI (#11, Lane 142, Section 6, Roosevelt Road, Taipei). The MOFTI is located in Chingmei, in the Wen-San District in the southern part of Taipei. Transportation is very convenient and there are two MRT stations and several bus stops nearby the MOFTI. In addition, autumn (September-November) is the driest and most comfortable season in Taipei.

12. Dormitory rooms and three meals per day will be provided to the participants on the days the classes are scheduled. No training fees are payable for this program. However, pursuant to the recommendation of the 1 stMeeting of SGATAR Heads of Training Institution, participants are required to pay for their international transportation.

13. The Draft of The 4 th JTP for SGATAR Members has been developed after taking into account the above-mentioned considerations. Please refer to the Appendix for the Draft of the 4 th JTP. The Heads of SGATAR Training Institutions are invited to give their comments and suggestions on the wording of the Draft by completing the Questionnaire below and sending it to Ms. Hsin Hui Li (Cecily) at SgatarJTP2006@mofti.gov.tw by 15th March 2006.

Administrative Details

Date
17 to 27 October 2006 (Tuesday - Friday)

Please direct your enquiries on the 4 th Joint Training Programme to:

Hsin Hui Li (Cecily)
Senior Officer
Education Affairs Division 
Training Institute, Ministry of Finance 
11, Lane 142, Sec. 6, Roosevelt Road,? Taipei?116
Tel: 886-2-89310672 or 886-2-86632399~222?
Fax: 886-2-89310362
E-mail: SgatarJTP2006@mofti.gov.tw

Program Information
It is recognized by all members of SGATAR that the institution was established with the aim of aiding reform and developing overall tax policies through the sharing of information on tax administration and also with the aim of reinforcing unity among its thirteen members in the Asia-Pacific region.

It is also noted that these objectives may be furthered in part via the offering of focused and well-structured training programs.

The concept of Joint Training Program (JTP) was thus accordingly proposed in March 2002 and the first, second and third JTP's were organized and conducted by Malaysia, the People’s Republic of China, and Singapore in 2002, 2003 and 2004 respectively.

The 35 th SGATAR Head Forum accorded Chinese Taipei the honor to host the 4 th Joint Training Program 2006 (the 4 th JTP). The Training Institute of the Ministry of Finance (MOFTI) of Chinese Taipei is responsible for development and organization of this program. The theme for the 4 th JTP is: “Minimizing Losses of Tax Revenues through Tax Auditing”.

Course Objectives

The purpose of the training program is to focus on how tax auditing deals with failures of tax compliance, such failures having been perceived as a major factor in causing enormous losses of tax revenues throughout the Asia-Pacific region. Participants can expect to:

Learn how an internal criteria-based automated indication system, functioning in the selection of abnormal case situations, can lead to efficient and effective tax audits;
Gain experience in special auditing expertise regarding auditing of business income tax, individual income tax, value added tax, gift and estate tax;
Gain further insight into the application of IT when searching for misconduct, violations or fraud in relation to seized electronic equipment and data;
Enhance their knowledge in relation to tax avoidance cases involving transfer pricing conducted by multi-national enterprises; and
Improve their understanding in relation to information exchange for efficient tax auditing.
Participants
The training program is open to all SGATAR members. Each SGATAR member is invited to nominate two participants. In the case that there is a need to nominate more than two participants, please elaborate the reasons for the need to Chinese Taipei so that follow-up on the matter may be sought via comments from other members through the SGATAR Training Exchange.

Participants should preferably be technical working-level tax officers involved in special tax auditing, enforcement, or computer auditing.

To facilitate the sharing of expertise and experience as well as the smooth operation of the training program, participants are expected to prepare reports/case studies on their practice and experience of their organization in the field of tax auditing. (Please refer to the part on “Report Sharing” below).

Duration

The 11-day program is scheduled to progress from 17 to 27 October in 2006.

Venue

Training Institute, Ministry of Finance (MOFTI), Chinese Taipei 
#11 Lane 142 Section 6 Roosevelt Road, Taipei

Class Hours

Each class meets by 50 minutes from 9: 10 a.m. to 4:20 p.m., Monday through Friday. The lunch break is scheduled to have one hour and 30 minutes.

Trainers

Trainers will be recommended by the Taxation Agency and Regional Tax Administrations in Chinese Taipei for the courses on tax auditing of business income tax, individual income tax, value added tax, gift and estate tax as well as the use of an internal criteria-based automated indication system in the selection of abnormal cases.

With regard to courses on the application of IT when searching for misconduct, violations or fraud regarding seized electronic equipment and data, tax avoidance cases through transfer pricing conducted by multi-national enterprises, and information exchange for efficient tax auditing, other SGATAR members will be invited to provide a source of trainers.

Language

Classes will be conducted in English.

Methodology

The training program will be conducted through multiple activities including expert lectures in the classroom; academic conference hall speeches; study visits to tax-related institutions; group discussions; and cultural learning tours.

Accommodation and Expenses

No training fees are payable for this program. However, participants are required to pay for their own international transportation.

Dormitory rooms and three meals per day will be provided to the participants on the days when the classes are scheduled.

Participating SGATAR members need to make provision for expenses that may be incurred by the participants during their stay in Chinese Taipei outside of attendance on the training program.

Report Sharing

Participants are required to prepare a report (approximately 4-5 pages excluding Annexes) on the following areas:

An introduction to their tax system, tax administration, and tax auditing system;
The position in their jurisdiction as to whether or not their tax administrations are authorized semi-judicial power when conducting a criminal investigation;
Details of their domestic laws and regulatory system as well as their experience in implementation in relation to tax auditing in regard to business income tax, individual income tax, value added tax, gift and estate tax; and
Their use of the application of IT when searching for misconduct, violations, or fraud in relation to seized electronic equipment and data.
The format for the report and the due date for submission will be announced through theSGATAR Training Exchange.

Evaluation

Participants will be requested to evaluate the benefits and outcomes achieved in the 11-day program by completing an Evaluation Form . They are also welcome to give suggestions and comments for future improvements.

Application Procedure

Each participant shall be endorsed by the agency to which he/she belongs when filing application with the MOFTI. Please fill up the Registration Form and forward it to: 
Hsin Hui Li (Cecily)
Senior Officer
Education Affairs Division 
Training Institute, Ministry of Finance 
11, Lane 142, Sec. 6, Roosevelt Road,? Taipei?116
Tel: 886-2-89310672 or 886-2-86632399~222?
Fax: 886-2-89310362
E-mail: SgatarJTP2006@mofti.gov.tw

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P.S. Coffee Break: 10:30-10:50AM ; 15:15-15:45PM

A Proposal to Host The 4th Joint Training Program for SGATAR Members

Presented by Chinese Taipei

at The 35th SGATAR Head Forum, Singapore

21st-24th November, 2005

Background

        It is recognized by all members of SGATAR that the institution was established with the aim of aiding reform and developing overall tax policies through the sharing of information on tax administration and also with the aim of reinforcing unity among the thirteen members in the Asia-Pacific region.

It can also be noted that these objectives may be furthered in part via the offering of focused and well-structured training programs.

Over the years, tax administrators of Chinese Taipei have benefited in a substantial way from participation in the training programs offered by other SGATAR members, and thus Chinese Taipei feels an obligation to make a concrete contribution to the work of SGATAR through the provision of training for other members. In addition, Chinese Taipei has already had considerable experience in developing and implementing joint training programs for tax officers from various economies, and Chinese Taipei would be well able to provide a joint training program. Therefore, Chinese Taipei would like to submit a proposal to this present 35th SGATAR Head Forum that Chinese Taipei host The 4th Joint Training Program for SGATAR Members as scheduled for 2006.

Overview of the Training Program

Topics, Targeted Participants, Curriculum, and Training Period

Training topics, target participants, curriculum, and length of the training period will be designed and developed according to the consensus of the information collected from responses to questionnaires to be sent to SGATAR members via email. We note that the length of the training period is usually ten days.

In regard to training topics, the questionnaire will include provision for suggestions by respondents as to the possible topic(s) to be covered by the training program, with wording being included in the questionnaire with reference to the topics which appear in the report of the first Meeting of Heads of SGATAR Training Institutions held in March, 2002.

A summation of the responses to the questionnaire with proposed details of the training may be offered for consideration at the Meeting of Heads of SGATAR Training Institutions.

Multiple Training Activities

In provision of a platform through which tax administrators can acquire knowledge and technical skills while enjoying face-to-face interaction with their counterparts from other SGATAR members, Chinese Taipei will be able to provide an attractive and dynamic training program which will incorporate multiple activities including expert lectures in the classroom; VIP speeches in a conference hall location; study visits to professional institutions; panel discussions; and cultural learning tours.

Trainers

Experts from SGATAR tax administrations, international organizations, internationally renowned universities and professional institutions may be invited to share their experience and knowledge on the program topics.

Venue

The Training Institute, Ministry of Finance (MOFTI), Chinese Taipei (tmisweb.mofti.gov.tw)

Accommodation and Meals

Accommodation in the form of single dormitory rooms and three meals per day would be provided free of charge.

Current Information

 
The 4th Joint Training Program for SGATAR Members

Updates:

-       The 35th SGATAR Head Forum accorded Chinese Taipei the honor to host the 4th Joint Training Program 2006 (the 4th JTP). The theme for the 4th JTP is “Minimizing Losses of Tax Revenues through Tax Auditing”. The training program focuses on how tax auditing deals with failures of tax compliance. (Please see the attached final version of the 4th JTP.)

-       With regard to the question as to whether it is appropriate to invite SGATAR Observers to nominate participants to attend the Joint Training Program. Formal responses from four SGATAR members have been received. There is no consensus reached in this regard. It has been decided that only SGATAR members would be invited to nominate participants to join the 4th JTP.

-       Formal responses to the 4th JTP Questionnaire have been received from 6 SGATAR members. All the respondents agree to the theme as well as duration of the draft plan and basically confirm that the course objectives meet their training needs. Those who have not responded to the Questionnaire are supposed not to oppose the draft plan. (Please see the attached Questionnaire)

-       One member raised a question as to the differences between “tax auditing” and “special tax auditing” referred in the Questionnaire. It is clarified that ‘tax auditing’ refers to the ordinary procedures that tax administrations adopt to audit common cases. Targeted auditing refers to the procedures targeted on abnormal cases which are identified automatically through the computer system in Chinese Taipei. However, the term “special tax auditing” mentioned on the 4th JTP plan should by no means be interpreted as targeted tax auditing.

-       One member would like to be clearer about what the topic of “information exchange on efficient tax auditing” covers. It is noted that the topic of “information exchange on efficient tax auditing” will cover the underlying legal basis for international exchange of information and illustrations of case studies emphasizing the balance between the legal obligation to exchange and the limitations that safeguard taxpayers’ rights. Practical advice will be provided on how to make a request for information and how to respond to a request; and the use of new technologies to share information will be discussed. The aim of this course is to share the experiences between tax administrations of SGATAR Members concerning the exchange of information.

-       Some members are not highly interested in the topic of tax auditing on estate and gift tax, the emphasis of the course has been converted into special tax investigation and auditing techniques on abnormal cases. Estate and gift tax will be mentioned only if it involves in the abnormal cases.

-       It is stipulated in the 4th JTP that, “each member is invited to nominate 2 participants. If there is a need to nominate more than 2 participants, the request may be sought via comments from other members through the SGATAR Training Exchange.” The inquiry result shows that no SGATAR Members oppose to the nomination of 4 participants by the Inland Revenue Board MALAYSIA to attend the 4th JTP.

-       To facilitate the sharing of expertise and experience as well as the smooth operation of the training program, each member is expected to prepare reports/case studies on practice and experience of their organization in the field of tax auditing. All the participants have abided by the requirements and sent their reports to Chinese Taipei.

Participation of SGATAR Members in the 4th JTP:

-       It was confirmed at the 3rd Meeting of SGATAR Heads of Training Institutions that the JTP is a suitable platform for the sharing of Members’ expertise and which allows participants to learn about Members’ tax systems and to gain new insights into their tax policy development and management. Separately, trainers and resource personnel may be sourced from other SGATAR Members when organizing a JTP.

      The training program is open to all SGATAR members. Participants should preferably be technical working-level tax officers involved in special tax auditing, enforcement, or computer auditing.

Agenda: (Please see the attached Curriculum)

．Trainers’ Biographies (sorted by last name): (Please see the attached Curriculum)

．Social and Cultural Activity: (Please see the attached Attractions)

Remarks by Senior Management

Remarks at the 4th Joint Training Programme for SGATAR Members

Closing Ceremony by Dr. Ho Chih-Chin, Minister of Finance

27th October, 2006

(Delivered at the Closing Ceremony of the 4th Joint Training Programme for SGATAR Members, International Conference Hall, Training Institute, MOF)

Distinguished Guests, Participants in the Programme, Colleagues at the Training Institute, Ladies and Gentlemen,

        It is a great pleasure for me to be here today to address the Closing Ceremony of the 4th Joint Training Programme for SGATAR Members, and, first, I would like to extend my best wishes to all the participants on your completion of the training programme and to hope that everyone felt that attendance on the course was useful and beneficial to them.

        I would also like to start my remarks by remarking that earlier this year, before my appointment as Minister of Finance, that I held the position of Director of the Department of Economics at National Taiwan University, and I was happy to receive an invitation from the Training Institute requesting that I deliver a speech at this present event. I remember that the topic was ‘The trend in new tax regimes’ and I had already started work on it when I was appointed Minister in early July. The circumstances being as they were, the Training Institute thereupon cancelled the invitation for my speech, but I now find that I have been invited to address the Closing Ceremony of the programme, all of which can be said to be a rather curious turn of events.

        And with regard to the programme, this occasion has marked the first time for Chinese Taipei to host a Joint Training Programme for SGATAR Members. The MOF was happy to request that the Training Institute undertake the responsibility for development and organisation of the programme in view of its capability and experience in conducting major training programmes under the framework of international organisations, and I am happy to learn that my colleagues at the Training Institute have also done such good work for this present occasion.

        The theme for the 4th JTP, that of ‘Minimizing Losses of Tax Revenues through Tax Auditing,’ is in line with an objectives which I announced on my appointment as  Minister. In the last ten years, the tax administrations in Chinese Taipei have assessed approximately 260 thousand non-compliance cases on average each year and with the assessed penalties amounting to NT$ 7-8 billion also on average each year. At present, and as you will be aware from your visit here, the data base established in the Financial Data Centre in Chinese Taipei is very adequate, and in future I look to see the use of more and varied forms of measurement methodology to aid in the more accurate selection of abnormal cases, and this upgrade in auditing expertise will be of substantial assistance in the deterrence of yet more tax non-compliance.

        The trend of liberalization and globalization has resulted in greater diversity in international trade and investment as well as the increasing cross-border movement of capital, merchandise and labour, and the issue of preventing multi-national groups from shifting profits into low tax jurisdictions via intra-group transactions has become a priority in the agenda of all tax authorities. Thus, as no economic entity wishes its tax base to suffer due to transfer pricing, regulations governing arm’s length requirements have emerged to ensure that a transfer price should be the same as if the two companies involved were indeed two independent entities, and not a part of the same corporate structure.

        In addition, the exchange of information between jurisdictions on the basis of double taxation agreements also serves to curb tax evasion.

I believe that the courses on tax auditing, IT applications, transfer pricing and the exchange of information in which participants learnt of the knowledge and experience of other economies will have been very useful for the participants, and also that participants will be aided in the minimization of losses of tax revenues in each of their respective tax jurisdictions.

The Ministry of Finance is committed to making a concrete contribution to the international community and we fully understand that training programmes of this kind serve a very useful function in allowing tax administrators to acquire technical skills and knowledge of conditions in other tax systems, while at the same time enjoying face-to-face interaction with counterparts from other economies, and we look forward to continuing to both host and to attend such activities.

And so I would now like to take this opportunity to thank Mr. Hideo Wanami and Mr. Akio Kamiya of the National Tax Agency of Japan, Mr. Felix Lum of the Inland Revenue Authority of Singapore, Dr. Michael Kobetsky of the Australian National University, and Dr. Richard T. Ainsworth of the Boston University School of Law in the U.S. for coming to share their expertise and experience with the participants in the program; I would also like to acknowledge the assistance of my colleagues at the Ministry of Finance in also being trainers in the programme; and further also to thank Director-General Wang and his staff at the Training Institute for their hard work and dedication in the development and implementation of the programme.

Again, I would like to offer my best wishes to each participant in the 4th JTP on your completion of the program. I also hope that you will have fond memories of your experiences in Taiwan and that you will all stay in touch with the friends you have made here. I will conclude now by extending my best wishes to everyone here at the closing ceremony.

Thank you very much.

Welcoming Remarks

Lin Tseng-Chi

Administrative Deputy Minister of Finance

17th October, 2006 (18:30 pm)

Director-General Wang, Distinguished Guests, Participants of the 4th Joint Training Programme, Ladies and Gentlemen,

I am very pleased to represent the Ministry of Finance in expressing our sincere welcome to the lecturers and participants of the 4th Joint Training Programme for SGATAR Members.

A year has passed since last November when the Head Forum of the 35th SGATAR in Singapore accorded Chinese Taipei the honour to host the Training Programme and my colleagues at the Training Institute have been most willing to undertake the development and organization of the details of the programme.

As you know, the programme is designed with various forms of activity, and there are trainers from the Inland Revenue Authority of Singapore (IRAS), National Tax Agency of Japan, Australian National University, Boston University in the United States as well as from the Taxation Agency and Regional Tax Administrations of Chinese Taipei and also twenty-three participants from ten SGATAR Members. I hope that you will feel free to exchange experiences and viewpoints and that you will take advantage of the occasion of your stay here to make new friends and learn more about Taiwan.

It is currently mid-autumn here in Taiwan and it is the driest and most comfortable season in Taipei. There are a number of scenic spots in the city and I would encourage you to take part in the city tour programme and attend the cultural activities provided by the Training Institute, and I also understand that a visit has been arranged to view the beauty of the natural scenery in Taroko National Park. I believe that you will enjoy a fruitful stay over the next eleven days and I hope that will keep fond memories of our beautiful island and of the hospitality of the people here.

I am also happy to be here today here to see so many young and dynamic tax officers from different economies of the Asia-Pacific region, and I trust that, as you will be future leaders in the field of taxation, so there will continue to be a development of tax co-operation activities through the platform offered by SGATAR.

  And now, as the Training Institute has prepared quite a lot of delicious-looking food for us, and I will end my remarks here so that we may take advantage of this opportunity to get to know each other.

I share with you the expectation of the success of the 4th Joint Training Programme, and I wish you a rewarding experience and an enjoyable stay in Taipei.

Thank you very much.

Remarks at the Meeting with the Participants of the 4th JTP and the National Tax Administration of Northern Taiwan Province

Grand Formosa Hotel

Kuei, Hsien Nung

Deputy Director General, MOFTI

October 20, 2006

        Today, we are happy to visit Hua-Lien and to have discussion with our colleagues at the National Tax Administration of Northern Taiwan Province. I would like to take this opportunity to thank Director General Joanne Ling for coming to join the discussion with the participants of the 4th Joint Training Program for SGATAR Members. I also like to express my sincere thanks to Director Wen-Hua Yang, Secretary Youn-Choun Shu and their colleagues at National Tax Administration’s Hua-Lien Branch Office. With their assistance, we are able to have this meeting at this excellent hotel in Taroko National Park.

        Later, Director General Ling will make a presentation to introduce the National Tax Administration of Northern Taiwan Province. After her presentation, we will have open discussion. Please feel free to raise your questions. I believe Director General Ling and her colleagues will try their best to answer your questions.

        Now, I would like to present a certificate of appreciation and some small gifts to Director General Ling as a token of our gratitude.

Remarks at the Financial Data Center

Kuei, Hsien Nung

Deputy Director General, MOFTI

October 24, 2006

Director Su, ladies and gentlemen:

        Today, we have great pleasure to visit the Financial Data Center. This Center was established in 1968. Its original name was the Data Processing and Audit Center. It was established to improve the efficiency of taxation by introducing a computerized information system. In 1987, it was renamed the Financial Data Center. Today, I believe that our friends of this Center have tried their best to let you know every important and interesting part at the Center.

        Director Su and I used to be colleagues at the Securities and Exchange Commission. We know each other for a long time. We have played basketball together. He has always been defeated. On behalf the Training Institute, I would like to express our appreciation of the valuable assistances from the Financial Data Center. Now, I would like to present a Certificate of Appreciation to Director Su as a token of our thankfulness.

Remarks at Taipei National Tax Administration

Kuei, Hsien Nung

Deputy Director General, MOFTI

October 26, 2006

Director General Hsu, our colleagues at TNTA, ladies and gentlemen,

        Today, we are very happy to visit TNTA. Three of my colleagues at the Training Institute, Tracy, Emily and Cecily used to work TNTA. There is a Chinese expression, 回娘家which means a girl comes back to her mother’s house as a visitor after getting married. I think they must feel very comfortable here.

        Today, we really appreciate that Director General Hsu takes time out of his busy schedule to receive us. With a LL. M. degree awarded from Harvard University in 1986, Director General Hsu is currently one the most promising tax administrators in Chinese Taipei. As you know, there are 5 regional Tax Administrations in Taiwan. Director General Hsu has been the Director Generals of all the 5 regional Tax Administrations. It is unprecedented. It is also very difficult to break his record in the future. I can assure you that, sooner or latter, he will lead the delegation of Chinese Taipei to attend the SGATAR annual Head Forum in Korea and New Zealand.

        TNTA was established on July I, 1967. Among the 5 regional Tax Administrations, the amount of tax revenue collected by TNTA has been always the highest. Therefore, I would say TNTA contributed a lot to the budget for the Training Institute to host the 4th JTP. TheTraining Institute is very grateful to TNTA.

        Particularly, TNTA has prepared a long time for making the arrangements to receive the participants of the 4th JTP. I would like to take this opportunity to thank Director General Hsu and his colleagues at TNTA for their hospitality. Now, on behalf of the Training Institute, I would like to present a Certificate of Appreciation to TNTA as a token of our appreciation.

The 4th JTP for SGATAR Members Performance Report

The 4th Joint Training Programme for SGATAR Members Performance Report