Training Program
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Qualifications
There are no prerequisites. Access to a computer with a reliable Internet connection and a Google Chrome web browser is essential.
There are no prerequisites. Access to a computer with a reliable Internet connection and a Google Chrome web browser is essential.

Deadline passed
Session No.: OL 25.12
Location: Course conducted online
Date: December 2-23, 2025 (3 weeks) New dates
Delivery Method: Online Training
Primary Language: English
This module is designed for executives and senior managers who are responsible for developing, managing, and overseeing the debt management function within a tax administration. It is also highly relevant for tax administration staff involved in the implementation of debt management policies and procedures, including the identification and prioritization of debt cases, execution of compliance actions (both service-oriented and enforcement-related), and the process of debt write-off.
This module aims to build knowledge and understanding of how payment and debt management (DM) contributes to taxpayer compliance, and key considerations in managing and resourcing the debt management function in a tax administration. The module begins with defining the concept of payment and debt management and their relevance for taxpayer compliance, before it moves on to deal with the development and implementation of a debt management strategy. In the remaining sections of the module, the DM function's organizational and governance arrangements as well as management information issues are covered and learners are introduced to mechanisms to optimize voluntary payments, legal enforcement actions, treatment of uncollectible debts as well as dispute resolution in the context of debt management.
The course is a joint initiative of four international organizations: Inter-American Center of Tax Administrations (CIAT), Intra-European Organisation of Tax Administrations (IOTA), International Monetary Fund (IMF), and Organisation for Economic Co-operation and Development (OECD).
By the end of this course, participants should be able to:
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