Financial Times

Code of ethics for tax officers
The Inland Revenue Department, in line with government policy, has introduced a code of ethics and conduct for its revenue officers aimed at providing a decent service to the people and eliminating bribery and corruption.

The Code is compulsory and those contravening it would be subject to disciplinary action " including termination of employment." It says that ignorance of a regulation would not be considered sufficient cause for its non-observance.

Excerpts of the Code:
- As a government servant you are accountable to every action you may take in carrying out your official duties. Your official conduct will have an impact on stakeholders such as the government you serve, tax paying public, co-workers, supervisors, officers and subordinates etc.

The manner in which officers conduct themselves in their official dealings with taxpayers is of primary importance in establishing public confidence in the department and without that confidence effective tax administration becomes difficult if not impossible.

- It is your responsibility to abide by the code of ethics and conduct mentioned and conduct yourself in a manner which reflects the spirit of the department.

Mission
To collect the taxes under the law by encouraging voluntary compliance and by deterring tax evasion and tax avoidance ; to enhance public confidence in the integrity and efficiency of the tax system by administering tax and related legislation and thereby facilitate and foster a beneficial tax culture.

Values
Integrity, professionalism, respect and co-operation.

Commitment
Be courteous, diplomatic, firm without fear and favour and tactful in the one hand and on the other discharge the duties conscientiously, expeditiously and lawfully with highest degree of integrity so as not to cause unnecessary annoyance or inconvenience to taxpayers.

Responsibility
As an employee of the Department you are accountable to your employer and the public for the way you conduct yourself. Officials should perform the official duties conscientiously, in accordance with law, instructions and with reasonable performance standards.

Protect confidential information; your personal affairs to avoid conflict of interest; no acceptance of gifts, rewards hospitality and commissions.

Being a tax collector, all the due taxes including penalties under the law should be collected deterring tax evasion and tax avoidance. You have a special responsibility to encourage the taxpayers to make the self-assessment payments on due dates to ensure the steady revenue flow to the Government Exchequer.

On joining the Department you are required to swear and take an oath of secrecy affirming that you would not disclose any information you might become aware of while doing your job. This includes information about policies, programs, practices and procedures of the Department, to which the public does not have official access.

Further it includes the personal information in relating to the taxpayer who have given the declarations on their returns. All officials have a duty not to disclose, without proper authority, any information that has been obtained in the course of official duties.

Ways in which official information can be misused include - leaking information; use of information for personal or private gain; taking advantage of a person on the basis of information gained through confidential records, and removing altering or destroying official records.

Engaging in any of the above is unacceptable and may lead to prosecution and/or disciplinary action.

Media
Officers should under no circumstances divulge any information concerning government or department activities to the print or electronic media.

Likewise, officers are forbidden to allow themselves to be interviewed on, or communicate either directly or indirectly any information which they may have gained in the course of their official duties to any person, inclusive of the media, who is not officially entitled to receive such information.

Any official communications with the media should be made with the permission of Commissioner General or the Finance Secretary.Conflict of interest may arise from official dealings with or decisions made in respect of individuals who share private interests. For example, membership of societies, clubs, other organizations or family.

It is your responsibility to avoid situations that may lead to a real, potential or perceived conflict of interest. It is a condition of your employment. You are not to use your position to influence or bypass department's procedure for personal gain, or for the benefit of your family, friends, colleagues or anyone else.

Rewards, Hospitality and Commissions
The public are entitled to expect all Inland Revenue officials to be honest, impartial and professional. To maintain public confidence it is important that revenue officials maintain the highest standards of integrity in their dealings with members of the public, the business community and other government officials.

In many cases official duties will bring officials into contact with taxpayers, organizations and members of the public who may expect officers to be party to the normal private sector practice of offering gifts and hospitality to official contacts. While it is important to maintain contacts with outside groups, it is vital that department officials be, and be seen to be free of any form of bribery or corruption. The offering of gifts and or other benefits may be seen as any attempt to influence a decision which an official is required to take, and therefore must be avoided.

Personal Conduct
When you meet the public at your work place or at taxpayers' premises your appearance should reflect the Department's image and reputation as well as your professional image. As a representative of the Department, you have a special responsibility to maintain a proper appearance. It is particularly important for officials to be present, wearing the Department's Identity Card when performing duties.

Lunch Interval
Officials should not take longer than the permitted half an hour for lunch. Tax Officer (Administration) should maintain a roster indicating the time during which each officer may take his lunch.

In preparing the roster care should be taken that a reasonable number of officers will be at work in the Unit or Branch at any given time. The time schedule must be strictly adhered to as the object of this arrangement is to prevent the interruption of work.

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