## VITARA - Payment and Debt Management

## Source details

**Canonical URL:** [VITARA - Payment and Debt Management](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vitara-pdmol26-223)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ol/2026/vitara-pdmol26-223/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ol/2026/vitara-pdmol26-223/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ol/2026/vitara-pdmol26-223/bundle-manifest.json)

## Bibliographic details
- Session: OL 26.223
- Location: Course conducted online
- Dates: May 1, 2026 - April 15, 2027 (50 weeks)
- Delivery method: Online Training
- Primary language: English
- Status: Apply online by April 1, 2027

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### Target audience
- Executives and senior managers responsible for developing, managing, and overseeing the debt management function within a tax administration.
- Tax administration staff involved in the implementation of debt management policies and procedures, including:
  - identification and prioritization of debt cases,
  - execution of compliance actions (both service-oriented and enforcement-related),
  - the process of debt write-off.

### Course description
- Aim: 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.
- Structure:
  - Defines the concept of payment and debt management and their relevance for taxpayer compliance.
  - Addresses the development and implementation of a debt management strategy.
  - Covers the DM function's organizational and governance arrangements and management information issues.
  - Introduces mechanisms to optimize voluntary payments, legal enforcement actions, treatment of uncollectible debts, and dispute resolution in the context of debt management.
- Partnership: 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).

### Course objectives
- define how payment and debt management (DM) activities play a role in encouraging, maintaining, and enforcing compliance.
- outline a tax administration's DM strategy, and its elements.
- identify what to consider in creating a DM Strategy.describe how a DM strategy will support the overall revenue administration strategy.
- understand the roles of HQ and field operations in debt management.
- define what a typical DM organizational structure looks like.
- explain how appropriate recovery targets are set.prepare relevant performance indicators for the DM function.
- understand relevant Management Information Systems and how they can assist DM work.
- list approaches and mechanisms to engage with taxpayers before the payment due date to maximize collection.
- identify the typical suite of enforcement tools that modern tax administrations employ to protect government revenues and how these tools are utilized.
- utilize or establish write-off provisions to clear debts from government accounts that are either uncollectible or not economical to recover. understand the relevance and impact of dispute resolution for DM.

### Additional note
- IMF offers online training to government officials and the public. Click Learn more to find our current offerings.

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## References

- [Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Apply Now](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.223E)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/vitara-pdmol26-223_