IMF Conference

The Fourteenth IMF-Japan High-Level Tax Conference

For Asian Countries in Tokyo

September 24-25, 2025

Time Remarks
9:00 AM–9:30 AM Registration
Opening Session
9:30 AM–9:40 AM Opening Address – Mr. Kenji Okamura, Deputy Managing Director, IMF
9:40 AM–9:50 AM Welcome Address Mr. Kentaro Ogata, Director-General of the International Bureau, MOF, Japan  
9:50 AM–10:20 AM  Photo Session and Coffee Break
Session on Setting the Stage: Financing for Development in Asia 
Revenue mobilization remains a key priority for policymakers in Asia and the Pacific against the backdrop of large financing needs for economic growth and development. This session provides an overview of trends and composition of government revenues over time in Asia and the Pacific countries and offers insights from an analysis of countries’ tax potential. The session will set the stage for the discussions over the two days of the conference. A selection of countries will present recent advances in their tax system.
10:20 AM–11:30 AM Overview of Tax Trends in Asian Countries
Chair: Mr. Yasuto Watanabe, Director-General, AMRO
Presentation: Mr. Ruud De Mooij, Deputy Director, FAD, IMF (20 min.)
Panel Discussion:
Ms. Phaypany Choummaly, Deputy Director, VAT and EXCISE Tax Management Division, Tax Department, Lao PDR
Mr. Ahmed Shareef, Assistant Commissioner General, Maldives Inland Revenue Authority, Maldives
Ms. Pham Thi Minh Hien, Deputy Head of Division, Department of Taxation, MOF, Vietnam 
Session on International Taxation 
This session provides an update on recent discussions on international taxation, including progress made with respect to Base Erosion and Profit Shifting (BEPS) Actions, implementation of Pillar 2 of the Inclusive Framework Agreement, and discussions in the UN. The session will also discuss issues related to domestic tax design and Pillar 2 rules, especially tax incentives in developing countries. It also covers revenue administration aspects of managing tax incentives with considerations for a risk-based compliance approach. Countries will provide an update on their implementation.
11:30 AM–12:30 PM Recent developments in international taxation
Chair: Mr. Sandeep Bhattacharya, Senior Public Management Specialist,  Sectors Department, ADB
Presentations: 
Mr. Ruud De Mooij, Deputy Director, FAD (10 min.) 
Mr. Takuya Utamura, Director, International Tax Policy, Tax Bureau, MOF, Japan (10 min.)
Prof. Masao Yoshimura,  Hitotsubashi University (10 min)
Panel Discussion:
Ms. Enkhjin  Batsuur, Senior Specialist, Tax Policy Department, MOF, Mongolia
Mr. Akkaraj Boonyasiri, Expert Tax Economist, Revenue Department, Thailand
12:30PM–1:45 PM Lunch Break 
1:45PM–2:45 PM Tax Incentives – Design and Administration
Chair: Mr. Takashi Nagaoka, the OAP Director, IMF  
Presentations: 
Tax Incentives and pillar 2. Ms. Yuko Kinoshita, Advisor, FAD, IMF (10 min.) 
Revenue Administration Aspects of Tax Incentives. Ms. Margaret Cotton, Deputy Division Chief, FAD, IMF (10 min.) 
Panel Discussion
Ms. Kruy Narin, Deputy Director General General, Department of Policy, MOEF, Cambodia
Mr. Hazlan bin Abdul Aziz, Head of Services II Section, TAX Division, MOF, Malaysia
Ms. Wendy Leo, Deputy Director, Tax Policy, MOF, Singapore
2:45 PM- 3:00 PM Coffee Break 
Session on Digital Tax Administration and the Role of Artificial Intelligence 
Digitalization has been transforming tax administration practices over recent decades and generative AI promises to further revolutionize this. These changes go well beyond adopting new technologies – they require a transformation of organizations, people, processes and relationships with customers. While sometimes successful, digitalization also often fails to deliver its potential. This session will address the broader context of digital transformation, ranging from data integrity, information security, increasing ICT expenditure and navigating competing reform priorities. Countries will share experiences regarding emerging implications of AI in tax administration, including how to deal with challenges.  Selected AI challenges and opportunities for tax administrations will also be addressed.
3:00 PM – 4:30 PM Chair: Ms. Margaret Cotton, Deputy Division Chief, FAD. 
Presentations: 
Global issues and challenges. Mr. Joshua Aslett, FAD (15 min.) virtual 
Digitalization and Informality, Mr. Sandeep Bhattacharya, Senior Public Management Specialist,  Sectors Department, ADB (15 min).  
Digitalization of Tax Crime and Its Countermeasure, Mr. Daisuke Kojima, Deputy Director, Criminal Investigation Division, National Tax Agency, Japan (15 min.) 
Panel Discussions:
Ms. Maya Maheshwari, Principal Commissioner of Income Tax, MOF, India
Ms. Rowena S. Sta. Clara, Director, Fiscal Policy and Planning Office, MOF, Philippines 
5:30 PM – 7:30 PM  Reception hosted by Japan’s MOF
Welcome Address – Mr. Hideaki Imamura, Senior Deputy Director-General of the International Bureau, MOF, Japan 
Day 2: Thursday, September 25
Time Remarks
Session on VAT Issues
This session will discuss the latest developments in VAT designs in Asia and the Pacific and elaborate on its implications for revenue, income distribution and inflation. It also discusses policy challenges related to VAT in the digital economy. It also discusses the current issues related to VAT compliance, administration considerations for VAT and the digital economy, and good practice in refund management.
9:30AM–11:00AM Tax Policy and Administration Issues 
Chair: Ms. Siew Gim Lim, Director, Goods and Services Tax Division, Inland Revenue Authority, Singapore. 
Presentations: 
Recent Issues and Advances in VAT design, Mr. Ruud De Mooij, FAD, IMF (20 min.)
Challenges and opportunities in VAT administration, Ms. Margaret Cotton, FAD, IMF (20 min.)
Panel Discussion: 
Ms. Rowena S. Sta. Clara, Director, Fiscal Policy and Planning Office. MOF, Philippines 
Ms. Namuunaa Mungun, Senior Specialist, Tax Policy Department, MOF, Mongolia
Mr. J. M. S. S. Rathnawardhana, Senior Commissioner, Department of Inland Revenue, Sri Lanka
Dr. Lamy Mong, Chief of Bureau of Tax Policy, General Department of Taxation, MOEF, Cambodia
11:00AM–11:15 AM Coffee Break
11:15AM–12:00 PM Intermezzo: Options of Advancing Property Tax in Asia
Property taxes have significant untapped potential as a revenue source particularly in low-income economies in Asia and the Pacific. Some advanced economies in the region have successfully modernized their property taxes, which can serve as role models for others in the region. At the same time, strengthening property taxes requires addressing various issues including low tax rate, tax exemptions and lack of land registry. This session will discuss the merits and drawbacks of property tax on revenue, income distribution and the economy, experiences across countries, and administrative issues.
Presentation: Mr. Jean-Francois Wen, FAD (30 min.) virtual 
Q&A 
12:00 PM–1:30 PM Lunch Break 
Session on Tax Policy Analysis for Policy Makers 
This session discusses the use of tools, data and models in assisting policy makers in designing, implementing and assessing tax policies, including revenue forecasting, tax expenditure analysis, distributional impact and economic impact analysis of tax policy. It also presents the results from the tax policy and administration participant survey to lay a ground for panel discussion on practical issues, challenges, and possible solutions to achieve a comprehensive and successful tax policy and administration reform.  
1:30 PM–2:30 PM Toolkit for Tax Policy Analysis 
Chair: Mr. Mukesh Verma, Chief Commissioner of Income Tax, International taxation, MOF, India
Presentations: 
Overview of tools, data, models (10 min.), Mr. Ruud De Mooij and Ms. Margaret Cotton, FAD, IMF
Distributional analysis – Demonstration (10 min), Mr. Ruud De Mooij, IMF
Personal Income Taxation in Asia (10 min), Mr. Sandeep Bhattacharya, Senior Public Management Specialist,  Sectors Department, ADB.
Panel discussion: 
Mr. W.M.D. Wijebandara, Director, Department of Fiscal Policy, Inland Revenue Department, Sri Lanka
Mr. Muh Dularif, Deputy Director of Tax Policies Impact, MOF, Indonesia
2:30 PM–2:45 PM Coffee Break
2:45 PM- 3:30 PM Round-table discussion on tax policy analysis
Chair: Mr. Ruud De Mooij, Deputy Director, FAD, IMF 
Tax Policy and Administration Survey results – Yuko Kinoshita, FAD, IMF (15 min)
Round table discussion on survey questions
All delegates
3:30 PM-3:45 PM Coffee Break 
3:45 PM- 4:30PM  Round-table discussion on Medium-Term Revenue Strategies
Chair: Mr. Ruud De Mooij, Deputy Director, FAD, IMF 
Continued round table
All delegates
Concluding Session
4:30 PM–4:45 PM Concluding Remarks—Mr. De Mooij and Ms. Kinoshita, FAD, IMF