1- What is the objective of LTC establishment ?

Tax administration reform is considered one of the main objectives of the comprehensive tax reform system which was adopted by the Ministry of Finance in this phase and which is mainly based on restoring confidence with taxpayers on one hand, and updating tax administration on the other hand. This was shown by the Income Tax Law No 91 of2005 which stressed this policy in terms of all articles and paragraphs. Practical experience has proved that the success of tax reform requires comprehensive transformation in tax, administrative, and organizational systems, especially tax legislation, in spite of its maximum importance, represents only one pillar of comprehensive tax reform which is carried out by the Ministry of Finance. In this respect the Ministry of Finance considered the establishment of the LTC to comprise the biggest category of taxpayers as a first step towards wider reform of tax administration and community in accordance with new organizational principles, systems and adequate administrative studies cope with the nature and pattern of these large entities. Practical experience out of a lot of countries has proved that this is one of the important methods to increase tax revenues and improve tax administration as well. This is why most of the countries have adopted this notion and divided the tax community into categories in accordance with the annual turn over or type of business activity or total or net profit or tax base …..etc which helps to carry out good follow up for the files which are more important than others and lead to more effectiveness of tax system.

2- What are the services provided by the LTC ?

The LTC provides all services needed by taxpayers in income and sales taxes. The procedures and systems applied by the LTC were designed on a functional not on a specific base which helps achievement of the highest level of integration, efficiency, and acceleration of performance to prepare for full merger of the two departments which will , consequently, lead to provide the best level of tax performance and enable to perform the tax duty efficiently and effectively. This would help the taxpayer to adjust their tax status without any problems or bureaucratic or administrative obstacles so that they can be fully dedicated to carry their business. In this respect the LTC staff are being trained in accordance with the state-of-the-art training systems which will enable them to carry out their functions professionally. All these matters will lead to reduce the burden to taxpayers through adopting one stop shop. This why the LTC taxpayer service department was given top priority in terms of providing the businessmen with the service of communicating their offices or premises from the LTC for free, using the e. mail. Furthermore a call center was established within the taxpayer service department to reply to the legal, accounting, or tax inquiries. Also the taxpayer can access the LTC website or they can come in person to file their returns, or pay, or getting all data needed in terms of their files through the information web whether within or outside the LTC.

3- What is the role of LTC within the tax system as a whole ?

Although the LTC is part of the tax system as a whole, it will be entrusted with the task of reviewing the sales tax, income tax including salaries, wages, as well as stamp duties for all taxpayers admitted to the LTC and liable to its criteria with a view to identifying weaknesses points to rectify them and carrying out the required repairs being the first step towards the comprehensive and integrated transformation of tax system. Thus the LTC will work as one foundation for both income and sales taxes as a step for merging income and sales taxes departments.

4- What is the difference between dealing with the LTC and the previous dealing with the tax revenue departments ?

The large taxpayers meeting the LTC requirements will receive all the available services provided by the center. The LTC is considered one stop shop providing comprehensive and integrated services in terms of both income and sales taxes. The large taxpayers will file all their tax returns to the LTC through the e. mail or to come in person, this same applies to their payments. A central office will be established to help taxpayers and respond to their inquiries. The LTC will also make sure that the taxpayers are committed and comply to tax through the collection and review activities. The LTC will receive the taxpayers `applications and study them accurately and fast to solve all the problems through understanding and agreement based on mutual trust.

5- Does the LTC have appeals or conciliation committees ?

The LTC administration hopes that an agreement has been reached in the audit phase without resorting to appeals committees under the new atmosphere of trust and the new Income Tax law No91of the year 2005, however this does not prejudice the taxpayers rights to make their appeals heard and the matters that have not been settled before the ad hoc committees in accordance with the law and the applicable practices in dealing with taxpayers.'''

6- What about disputes settling committees ?

An LTC permanent committee is available to research disputes and come up with the suitable solutions in a course of mutual dialogue between taxpayer and tax authority and which achieves common interests for both.

7- Does the LTC apply a law different from those applied by the mother departments ?

The LTC has no different law from those applied by revenue departments and applies the same laws and regulations but with new spirit based on trust of taxpayer, depending on their integrity and voluntary compliance. This is helped by the availability of a more updated and integrated system of information for the LTC staff so that they can make sure of taxpayers compliance and of the accuracy and honesty of the returns filed.

8- Are there any differences between the LTC procedures and those of the mother departments ?

There is no difference because the LTC applies the same laws, regulations, and the executive instructions applied by the mother departments, however the LTC is adopting the one stop shop concept with a new view which is based on mutual trust between the taxpayer and tax authority, which is reflected on the smoothness of audit, procedures, and agreements.

9- Will there be any relationship between the taxpayer and the old district office after the taxpayer has been admitted to the LTC ?

Once the taxpayer has been admitted to the LTC, it will be the only agency dealing with the taxpayer, thus all taxpayer` s dealings with the other district offices will terminate and the LTC is the only competent agency to deal with the taxpayer. The taxpayer `s file will be transferred as it is to LTC which deals with the file and follows the procedures with new thought and concept.

10- How are returns filed to the LTC ?

Returns are filed in accordance with the regulating laws and due dates stated in each law individually, however they will be filed in one stop shop.

11- How is the organizational structure of the LTC ?

The LTC is an organization enjoys self sufficient in terms of the functions required to carry out its operations, implement its plans, and help its taxpayers. The LTC comprises seven departments responsible for providing the following services : taxpayer service dept., audit dept., strategic planning dept., collection dept., legal affairs, committees, and conciliation dept., financial, and administrative dept., and IT dept. All these departments will be dedicated for one mission ; supporting trust and cooperation between the Ministry of Finance and taxpayers, achieving voluntary compliance through fair tax laws in their new attitude, perform their national duty.