Revenue Administration - Fiscal Year 2026
Djibouti
Customs Law Reform: METAC Hybrid Support
METAC provided hybrid support to Djibouti’s General Directorate of Customs and Indirect Taxes (DGDDI), focusing on modernizing the country’s customs legislation. The initiative included: (i) a review of the existing 2011 Customs Code against international good practices; (ii) preparation of a comprehensive draft for new primary customs legislation; and (iii) outline of next steps for consolidating the draft before submission to the Ministry of Finance. Key gaps were identified and discussed during a collaborative in-person workshop in Djibouti (September 28–October 2, 2025), where draft legislative texts and an action plan were developed with DGDDI.
Iraq
Thematic support for Iraq customs continues (July)
The sixth in a series of hybrid capacity development workshops commenced with remote drafting of supporting instructions for the implementation of customs guarantees. The draft has been shared with Iraq customs for their initial review and will be validated and finalized during an in-person workshop in August.
Strengthening Audit Capacity in Iraq’s Tax Administration (July)
The mission supported the General Commission for Taxes (GCT) in Iraq through a five-day training program designed to enhance the audit capabilities of approximately twenty tax officers. The mission built foundational knowledge and practical skills in auditing companies for compliance with Iraqi tax laws. Through interactive sessions and practical exercises, the mission team introduced participants to key audit principles, including case selection, planning, evidence gathering, and audit finalization. The training was based on good international practices such as VITARA and TADAT and tailored to address the diverse experience levels of participants. The training helps adopting modern audit techniques and strengthening the overall effectiveness of Iraq’s tax administration.
Enhancing Audit Practices
In October, METAC supported the General Commission for Taxes (GCT) in developing a comprehensive draft tax audit manual to ensure consistency, transparency, and quality in tax audits, supporting the GCT’s modernization efforts and the effective implementation of the SA system. The manual details the audit case selection process, the various types of audits and highlights the importance of respecting taxpayers’ rights, maintaining segregation of duties, and thoroughly documenting each step of the audit process.
Joint mission: Iraq and Libya
Building Risk Management Capacity
A four-day interactive workshop in Jordan brought together tax officials from Iraq and Libya to introduce the foundational principles and strategic importance of the Compliance Risk Management (CRM) framework. Fourteen participants engaged in practical exercises and group work, applying CRM concepts to real-world scenarios and learning to identify, assess, and prioritize compliance risks using international good practices such as VITARA and TADAT.
Jordan
Provide follow up Support on Improving the Golden List (AEO) (January 19 - 28)
This mission supported the Jordan Customs Administration (JCA), in strengthening its Authorized Economic Operator (AEO) program, also known as the Golden List Program (GLP) by advancing implementation of the AEO/GLP improvement roadmap. The JCA made substantive progress in modernizing its AEO/GLP, aligning it with international standards and national priorities. A clear path toward digitizing of the AEO application process was defined, thereby positioning JCA to pursue AEO mutual recognition negotiations with other countries.
Lebanon
ASYCUDA World Assessment
A recent METAC mission in Lebanon focused on reviewing the country’s customs IT system, ASYCUDA World. The team worked closely with local officials to identify ways to improve digital processes and make customs operations more efficient. The review highlighted opportunities to automate key procedures and strengthen system management, helping Lebanon move closer to international best practices. These efforts are part of METAC’s ongoing support for modernizing revenue administration in the region. By sharing expertise and practical recommendations, METAC aims to help countries like Lebanon enhance their digital capabilities and deliver better public services.
Risk Management Unit Needs Assessment (November 3-12)
This mission conducted a needs assessment of the Lebanon Customs Authority (LCA) Risk Management Unit (RMU). The Unit’s alignment with good international practices and effectiveness in supporting a risk-based approach to customs operations was assessed. The mission team identified gaps in the risk process, communications, officer capacity, and supporting IT systems in collaboration with the Risk Management Unit.
Tax review of Income Tax Law (November 19– December 19)
This activity facilitated the review of a draft Income Tax Law (ITL) submitted to Lebanon’s Council of Ministers and preparation of a national tax administration implementation plan.
Libya
Advancing Legal Reform: Drafting Libya’s Tax Procedures Code (July 18-27)
As part of a three-phase initiative to modernize Libya’s tax administration, the July mission marked the second phase of support to the Libyan Tax Authority (LTA) in developing a comprehensive Tax Procedures Code (TPC). This phase focused on drafting the TPC, building on the diagnostic work completed in Phase 1 during February 2025. The METAC team, working jointly with the IMF’s Legal Department (LEG), engaged in desk-based drafting activities to produce a simple yet comprehensive TPC that consolidates and harmonizes administrative provisions across core taxes, including income tax and stamp duty. The draft code reflects international good practices and is tailored to Libya’s institutional context, improving procedural clarity and transparency, taxpayer compliance, and administrative efficiency. The draft code will be presented to the Libyan authorities during Phase 3, when it will be reviewed, discussed, and finalized.
Assist the General Directorate of Taxes in the Development of a Tax Procedure Code - Phase 3 (November 10-13)
This activity was the final of three planned to support the development of a Tax Procedures Code (TPC) for Libya. During the first activity, discussions were held with the Libya Tax Authority (LTA) to identify the scope and parameters for a TPC. As part of the second activity, a draft TPC was produced by leveraging provisions from income tax and stamp duty laws, along with executive regulations. In this third activity, the TPC draft was finalized through discussions of the various provisions with the LTA, explaining the benefits, and incorporating feedback. The LTA must now circulate the draft internally, consolidate any additional input into a final proposal, and submit it to the Commissioner for approval and onward review by the Ministry of Finance.
Morocco
Enhancing Customs Risk Management (December 2-11)
The Customs and Excise Administration (CEA) with support from METAC improved its capacity to apply machine-learning techniques to operational risk management. During the mission, the participants developed an AI-based importer risk-profiling tool, complete with a user interface for data analysis and risk scoring, directly translating customs expertise into machine-learning features. Data quality and usability improved during the exercise, and the tool is designed to be hosted on the CEA’s Big Data platform, supporting institutional ownership and long-term sustainability in line with prior FAD recommendations. The application of the tool is expected to enhance selectivity by better identifying high-risk transactions, thereby reducing unnecessary intrusive inspections. The mission also confirmed that the CEA’s risk management governance framework aligns with international practices, with robust checks, balances, and auditable approval processes that support agile and effective profile management.
Tunisia
Spotlight on Capacity Building: Advancing AI in Tunisian Customs (June 17-26)
IMF HQ and METAC delivered an intensive training to strengthen the capacity of Tunisian Customs officers in enhancing selectivity mechanisms through artificial intelligence (AI). This initiative directly supports the strategic objective of the General Directorate for Customs (GDC) to integrate AI into the risk management framework of SYNDA 2—the country’s next-generation customs IT system currently under development.
The workshop trained seven dedicated officers from the Risk Management, Statistics, and IT departments. Their strong understanding of the customs environment fostered rich discussions and practical insights, making the sessions highly interactive and impactful. Participants explored how AI can be applied to improve targeting, streamline operations, and support data-driven decision-making, laying the groundwork for future innovation in Tunisian Customs.
West Bank and Gaza
Exploring CD priorities for the Palestine Authority’s tax and customs administrations (January 13-15)
This mission facilitated exploration of a capacity development workplan for the Palestinian Authority’s tax and customs administrations. Through dialogue with counterparts, nuances of the Palestinian Authority’s unique operating context were clarified, current plans discussed, and quick wins identified.
Yemen
Yemen Short- Term Emergency Revenue Plan
In August–September 2025, a joint HQ–METAC mission supported the General Taxation Department (GTD) of Yemen in developing a short-term emergency revenue plan. The mission brought together representatives from the Ministry of Finance, the GTD, and customs authorities, fostering collaboration and integrated approaches to revenue management. The team worked with Yemeni counterparts to review existing reform plans and identify new opportunities for strengthening tax administration. These efforts resulted in a set of targeted short-term actions, designed to enhance coordination, promote transparency, and support the adoption of modern practices.
Advancing Legal Reform: Drafting Yemen’s Tax Procedures Code
As part of a three-phase initiative to modernize Yemen tax administration, the October mission marked the second phase of support to the GTD in developing a comprehensive Tax Procedures Code (TPC). This phase focused on drafting the TPC, building on a previous diagnostic mission. The TPC is a simple yet comprehensive report that consolidates and harmonizes administrative provisions across core taxes, including income tax and GST. The draft code reflects international good practices and is tailored to Yemen’s institutional context, aiming to improve procedural clarity and transparency, taxpayer compliance, and administrative efficiency. It will be presented to Yemeni authorities during Phase 3, where it will be reviewed, discussed, and finalized.
Assist the general directorate of taxes in the development of a tax procedure code - phase 3 (December 1-4)
Yemen had developed a unified Tax Procedures Code (TPC) with METAC support, culminating in a finalized draft agreed with the Ministry of Finance Yemen and the General Taxation Department. The TPC harmonizes fragmented tax procedures across existing laws, introduces modern administrative measures such as electronic tax systems and clearer rulings, and strengthens key areas including appeals, enforcement, and penalties. Through extensive consultations, the work ensured the framework is tailored to Yemen’s context while building institutional capacity and consensus. Additionally, a practical reform option through a unified Tax Procedures Regulation was discussed with the authorities, offering a faster alternative to legislative approval. This would establish a foundation for a more coherent, efficient, and transparent tax administration. Should the authorities choose this path, further assistance will be needed.
