Key Result Areas
Overview of Key Results Areas
After an aggregate analysis of FRCA’s current corporate plan, current and planned developments, the operating environment and stakeholder expectations, three high level business drivers were developed from which eight areas of focus identified – key result areas. Each Key Result Area (KRA) has a number of objectives which determine the priorities needed to achieve each of the KRA’s.
Higher level business drivers:
Contribute to Economic Growth
FRCA will effectively contribute to the economic growth and safety of Fiji attracting foreign investment, ease of doing business at a comparative low cost and good access to advisory services. FRCA contributes to an even playing field (equity) through FRCA’s consistent approach and detection of non-compliance. FRCA’s role of border and community security ensures a safe environment to operate within.
Community Confidence in FRCA
The community has confidence in FRCA and its ability to: (a) meet its stated mission i.e. To be recognized as a leading contributor to Fiji’s economic, security and social programmes, through effectively collecting the majority of Government revenues, carefully protecting its border, facilitation of trade and providing quality advice to key stakeholders and (b) deliver its social contract with the community through its customer charter.
There will be high levels of voluntary compliance thereby maximizing revenue with the resources FRCA has available through identifying, prioritizing and treating risk with a range of interventions: (a) assistance – providing tailored services to assist taxpayers (customer) at their convenience, and (b) detect and deter non-compliance by applying enforcement responses.
Key Result Areas and Strategies
KRA 1: Develop a compliance risk management framework in order to Identify and treat the risks to voluntary compliance:
- Identify Tax and Customs groupings with similar characteristics;
- Identify risks within each group;
- Prioritize those risks against a criteria;
- Develop interventions to treat the risk – BOTH assistance and enforcement;
- Measure the success of the interventions both assistance and enforcement and make learning cycle for new designs.
KRA 2: Optimise FRCA processes, systems, structures, legislation and policies to ensure they are modern and reflect best practice to support the aims of FRCA.
Aims are to: (a) minimise FRCA costs through maximising the use of technologies; (b) support the identification and targeting of risk; (c) minimise the cost of compliance to business; (d) minimise the opportunity for internal fraud; and (e) implement the IMF and WCO recommendations:
- Re-engineer current processes;
- Implement self-assessment to tax processes;
- Implement RKC/SAFE to Customs;
- Implement Final PAYE and presumptive tax;
- FRCA has a business design function within its business;
- Rewrite of the Income Tax Act and VAT Decree;
- Rewrite and review of VAT policies;
- Ensure compliance with Bi-lateral, Multi-lateral and Regional Trade Agreements.
KRA 3: FRCA will tailor its services and assistance programmes to the changing needs and expectations of all stakeholders;
- Through technology, taxpayers importers and intermediaries will interact with FRCA 24/7 portal in areas of obtaining filing, corresponding and paying;
- Explanatory written media on all core processes relating to revenue collection, border security, community protection and trade facilitation will be available to taxpayers and importers;
- Effective and enduring relationships are developed with key stakeholders;
- Ongoing understanding of stakeholders changing needs;
- Improve external communication program;
- Keeping pace with stakeholder needs and advancement in technology.
KRA 4: Border and community security will be continually improved.
- Strengthening of all Border Control functions:
- Establish a Cargo Non-Intrusive System Unit;
- Establish central networking system with other border agencies.
- Establish inbound Hold Baggage Scanning System (HBSS) for compulsory imagery of all inbound passengers and crew baggage, commencing with Nadi International Airport.
- Implement SAFE Framework of Standards;
- Single Window/Customs System Upgrade.
KRA 5: FRCA’s human capabilities will meet the changing needs of the business
- Staff will meet the needs of the reforms including self assessment and RKC/Safe;
- Specialized technical and legal competencies will be developed for FRCA to remain abreast of the increasing complexities of the global trading of international firms who trade within Fiji;
- Core HR policies will be reviewed and modernized to fit the changing needs of the core business – Job design and structures; industrial relations; reward and recognition; terms and conditions; industrial relations; performance management; hours of work; training and career development;
- The structure of FRCA will separately identify FRCA Headquarters activity and branch activity with a core business “design” function included in the Headquarters function.
KRA 6: FRCA will be accountable for the effective use of its resources.
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- A performance budgeting process and measures will be in place to measure and report on the effectiveness of each part of each core business process.