THIRD URBAN GOVERNANCE AND INFRUSTRUCTURE

IMPROVEMENT (SECTOR) PROJECT, UGIIP-III, LGED

Training Report on Resource Mobilization

(Holding Tax)
Governance Improvement & Capacity Development, GICD-2
Third Urban Governance and Infrastructure Improvement (Sector) Project, UGIIP-III, LGED

Report prepared by :
Md. Zahurul Islam
Municipal Taxation and Financial Specialist
GICD-2, UGIIP-III,LGED
zahir.ucep@yahoo.com
December 31, 2018

PART-I
 Oct-Nov

TABLE OF CONTENT

Abbreviations
1.0 BACKGROUND 03
2.0 THIS REPORT 03
3.0 THE TRAINING 03
3.1 Management of Training 03
3.2 Objective of Training 03
3.3 Content of Training 04
3.4 Materials and Equipment of Training 04
3.5 Training Implementation 04
3.6 Training Participants 05
3.7 Training Methodologies 05
3.8 Training Evaluation 07
3.9 Expected Results 07
4.0 CONCLUSION 07

ANNEX-I: Training Schedule 08-09

ANNEX-II: Training attendance of Faridipur Pourashava 10-11
ANNEX-III: Training attendance of Gopalganj Pourashava 12-14

Abbreviations

ADB Asian Development Bank

GICD Governance Improvement & Capacity Development
GOB Government of Bangladesh
LGED Local Government Engineering Department
MTFS Municipal Taxation and Financial Specialist
OFID The OPEC Fund for International Development
OPEC Organization of Petroleum Exporting Countries
PMU Project Management Unit
PPT Presentation and Power Point
PS Pourashava (i.e Municipality)
RC-MF Regional Coordinator- Municipal Finance
TS Training Specialist
UGIAP Urban Governance Improvement Action Plan
UGIIP-III Third Urban Governance and Infrastructure Improvement (Sector) Project
VIPP Visualization In Participatory Programmes
 Training Report on Resource Mobilization (Holding Tax)

1.0 BACKGROUND

Holding tax is the main source of revenue of Pourashava. Regular assessment and
reassessment and efficient collection of holding taxes are the keys for Pourashava to
strengthen their financial capacity. Re-assessment of holding tax is due to Pourashava after
each five year. Faridpur and Gopalganj Pourashavas have been due to carry our re-
assessment activities in this year. Urban Governance and Infrastructure Improvement
(Sector) Project (UGIIP-III) has therefore given very high importance to strength the capacity
of this two Pourashavas through a training namely ‘Resource Mobilization (Holding tax) so
that they can enhance their resource mobilisation through efficient tax management
including proper re-assessment and efficient collection of demand (not less than 85% of the
demand both arrear and current).

It may also be mentioned that conducing re-assessment after five years interval and efficient
collection of holding tax (not less than 85%) is a core activity of Pourashava as stated in the
Urban Governance Improvement Action Plan (UGIAP). Failing to achieve this target may
result exclusion of the Pourashava from the UGIIP-III. Considering the importance, GICD-II
conducted two days training for the relevant participants of the selected Pourashavas under
UGIIP-III. The objectives, contents, participants, methodologies and other relevant
information related to this two day training course are described below:

2.0 THIS REPORT

The main purpose of this report is to make documentation of Resource Mobilization-

Holding tax training and share the training outcomes with the Project Director of UGIIP-III,
LGED for follow-up actions.

3.0 THE TRAINING

The ‘Training on ‘Resource Mobilization (Holding Tax)’ was designed for two days in
Pourashava of Faridpur and Gopalganj to strengthen capacity of the officials relevant to
holding tax assessment and collection

3.1 Management of training

GICD-II prepared the training plan in consultation with Training Officer at PMU. Training
Officer prepared budget and get approval from the Project Director. Upon approval of the
training plan and budget PMU was send this plan and budget to all Pourashavas mentioning
the dates and list of participants. The GICD Municipal Taxation and Financial Specialist in
coordination with Training Specialist and with support from Regional Coordinator (Municipal
Finance) and PMU were responsible for conduction of the training courses. The Pourashava
was responsible for organizing the course at the Pourashava level. The responsibilities
included i) Selection and invitation to all participants, II) Venue setup, iii) Preparation of
Banner, iv) Organise and make the training materials, equipment, logistics etc. available.

3.2 Objective of Training

At the end of each batch of training, the participants/staff of the Pourashavas

attending in the course were able to:
o Explain the Legal basis Re- Assessment of Pourashava Holding Tax
o Identify the Embargo & limitations of imposing holding tax
o Explain the concept of Re-Assessment
o Identify the annual valuation methods of holding tax
o Explain the concept of Interim Assessment
o Identify the applicable methods for Interim Assessment
o Set target for increasing collection of holding tax
o Identify the stakeholders for increasing collection of holding tax
o Identify the role of Pourashava tax collection section
o Identify the role of Pourashava during the re-assessment activities of holding tax.

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 Training Report on Resource Mobilization (Holding Tax)

3.3 Content of Training

Course covered a wide range of areas for mobilisation of resources by the Pourashava
through holding tax. The contents are:
o Legal basis Re- Assessment of Pourashava Holding Tax
o Embargo & limitations of imposing holding tax
o Re- Assessment of Holding tax
o Annual Valuation & methods of holding tax
o Interim Assessment of Holding Tax
o Applicable methods for interim assessment
o Classification of holdings under the area of Pourashava Holding Tax
o Concept regarding skills of collecting holding tax
o Target of increasing collection of holding tax
o Involved stakeholders for increasing collection of holding tax
o Instructions/ Tasks for increasing holding tax
o Role of tax collection section
o Preparation and distribution methods of bills
o Simplifying the payment methods of holding tax
o Introduce Motivational and encouragement system for rapid collection of holding tax
o Legal actions against defaulters of payment holding tax
o Role of Pourashava during the re-assessment activities of holding tax.

3.4 Materials & Equipment of Training

Materials Equipment
o Training handbook o Laptop
o PPTs o Multimedia Projector
o Flip Paper o Screen etc.
o White board & Marker o Camera
o VIPP card
o Measurement tape

3.5 Training Implementation

This was a 2-day training course held at Gopalganj and Faridpur Pourashava as per the
following dates:

1.Faridpur PS
Batch 1
Training Date 12/11/18 Monday 13/11/18 Tuesday
No. of Participants 27
Facilitators Md. Zafrul Quddus , Training Specialist,
Md. Zahurul Islam, Municipal Taxation & Financial Specialist
Md. Alfaj Uddin, Regional Coordinator (Municipal Finance)
2.Gopalganj PS
Batch 2
Training Date 14/11/18 Wednesday 15/11/18 Thursday
No. of Participants 27
Facilitators Md. Zafrul Quddus , Training Specialist,
Md. Zahurul Islam, Municipal Taxation & Financial Specialist

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 Training Report on Resource Mobilization (Holding Tax)

3.6 Training participants

The participants1of the training were as follows.
SL. Designation Number of Participants Number of Participants from
from Faridpur Pourashava Gopalganj Pourashava

1 Mayor 1 1
2 Councilors 12 12
3 Secretary 1 1
4 Tax Assessor 1 1
5 Asst. Tax Assessor 2 2
6 Tax Collector 1 1
7 Asst. Tax Collector 9 9
Total 27 27

3.7 Training methodologies

All participants of the training course have long experience in the area of tax assessment
and collection. Considering their back ground adult learning techniques and participatory
methodologies were used in facilitation of the training. The methodologies included, ice-
breaking, participatory discussion and experience sharing, group work and presentation,
field visit, brain storming, question and answer, visualized presentation.

Introduction and ice-breaking: Facilitator conducted an introductory session for

introduction each other and explained background and purpose of the training, and set
training norms to create a learning environment. Training was inaugurated with the speech
of Mayors.

Mayor in the inaguration session, Faridpur PS Mayor in the inaguration session, Gopalganj PS

Participatory discussion and experience sharing: Participatory discussions are

essential for making a learning environment in the training; therefore, participants were
encouraged to share their experiences with the training topics to others.

Participants attended in a participatory discussion, Participants attended in a participatory discussion,

Faridpur PS Gopalganj PS

1
Training attendance of Faridpur and Gopalganj are with Annex II & III
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 Training Report on Resource Mobilization (Holding Tax)

Group work and presentation: Participants working in a group motivates them to on-hand
exercises; discussing and presenting their ideas help their understanding of particular
subject areas. A number of group work and presentation was organized in the training.

Secretary of Faridpur PS presented his group work Assistant Tax Assessor of Gopalganj PS presented
his group work

Field visit: The two day training arranged a field visit to help the participants understand
the practicality of holding tax assessment. Participants in several groups conducted a
dummy exercise of re-assessment of holding to see irrationality, discrepancy in calculating
present annual valuation.

Field visit on re-assessment excercise,Fardipur PS Field visit on re-assessment excercise,Gopalganj PS

A short video documentary titled ‘’a field exercise of re-assessment of holding in

Faridpur Pourashava’ has been uploaded to You Tube. For view, please click here to
https://youtu.be/MCdvUBwCbGs

Brain storming: Brainstorming helps the participants find out creative solutions to problems.
Participants in the training attended a number of brainstorming exercise on calculation of
different valuation methods of holdings.

Brainstorming through excercise ,Faridpur PS Brainstrorming through exercise, Gopalganj PS

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 Training Report on Resource Mobilization (Holding Tax)

Question and answer: Question and answer enables participants to find out who knows
what. In the training, participants were asked content related different questions which were
helpful to initiate the discussion participatory.

Participants responding to questions, Faridpur PS Participants responding to questions,Gopalganj PS

Visualized presentation: Visualization using power point presentation helps participants to

understand what they read and hear. Power point presentations were very useful for the
facilitators to deliver the sessions.

‘Concept on ‘holding tax collection efficiency’ ‘Steps of tax assessment activities’

3.8 Training evaluation

At the end of training, a recap session was conducted to conceive and take on the learning
things more clearly. The participants of the training were asked to assess and share the
training learning and satisfaction level. The participants expressed their great satisfaction
about the training.
3.9 Expected results

It is revealed for the discussion with the participants that the training course might contribute
to increase current demand of holding tax through proper re-assessment, and improve the
capacity of tax officials in collection of holding tax.

4.0 CONCLUSION

The training was very effective to enhance knowledge and skills of the participants on
mobilizing resources through holding taxes. This was best reflected in comments of
Mayor of Faridpur and Gopalganj Pourashava.

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 Training Report on Resource Mobilization (Holding Tax)
ANNEX-I:
Training Schedule

Local Government Engineering Department (LGED)

Third Urban Governance and Infrustructure Improvment (Sector) Project (UGIIP-III)
Governance Improvement and Capacity Development (GICD)
Training on Resource Mobilization (Holding Tax)

Duration : 2 days Training venue Pourashava

Participants : Mayor, Councilors, Secretary, Tax Assessor, Assistant Tax Assessor,
Tax Collector, Assistant Tax Collector
No. of participants : 27

Training Programme

Time Subject Resource Person

1ST DAY
09:00-09:30 Registration

Inauguration of Training
09:30-10:00 Mayor, MTFS, TS, RC- MF
Goals and objectives of training

Assessment of holding tax

MTFS/TS/ RC-MF
10:00 -11:00  Basis of holding tax reassessment
 Embargo and limitations of tax impose
11:00-11:30 Tea break
Assessment of holding tax ( continue)
MTFS/ TS/RC-MF
11:00-01:00  Basis of holding tax reassessment
 Methods of annual valuation and assessment of holding tax
01:00-02:00
Prayer and Lunch break

 Interim tax assessment

 Activities of interim tax assessment MTFS/TS/ RC-MF
02:00- 03:30  Areas of interim tax assessment
 Methods of interim tax assessment
 Implementation of interim tax assessment activities

MTFS/TS/ RC-MF
03:30-05:00 Exercise : Re-assessment and Interim Assessment

05:00 Closing of the day, and Tea entertainment

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 Training Report on Resource Mobilization (Holding Tax)

Time Subject Resource Person

ND
2 DAY
MTFS/TS/ RC-MF
09:00-10:00 Review of last day
10:0 - 11:00
MTFS/TS/ RC-MF
Methods of increasing holding tax collection
 Classification of holdings under tax
 Concept of holding tax collection efficiency
 Target of increasing holding tax collection
 Stakeholders in increasing collection of holding tax
 Guidelines / Responsibilities in increasing collection of
holding tax

11:00 - 11:30 Tea break

Methods of increasing holding tax collection (continue)

 Duties of tax collection section
 Process of preparing holding tax bill and distribution
 Simplification in payment of holding tax
MTFS/TS/ RC-MF
 Motivation and arrangement in collection/ payment
11:30 - 12:45
holding tax
 Legal actions against holding tax defaulters
 Application of power in collection arrear tax though
crock and sales
 Execution of crock and sales

12:45 - 01:00 Group formation and setting guidelines of Field visit MTFS/TS/ RC-MF
For hand-on exercise of tax assessment
01:00 - 02:00 Prayer and Lunch break
02:00- 03:30
MTFS/TS/ RC-MF
Field visit on hand-on exercise of tax assessment

03:30 - 04:30
MTFS/TS/ RC-MF
Group discussion on field visit experience

04:30-05:00 MTFS/TS/ RC-MF

Training Closing and tea entertainment

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Training Report on Resource Mobilization (Holding Tax)

ANNEX-II:
Training Attendance 0f Faridpur PS

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Training Report on Resource Mobilization (Holding Tax)

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Training Report on Resource Mobilization (Holding Tax)

ANNEX-III:
Training Attendance 0f Gopalganj PS

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Training Report on Resource Mobilization (Holding Tax)

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End
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