Revenue Administration - Fiscal Year 2026
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.
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.
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.
