The Belt and Road Initiative Tax Administration Cooperation Mechanism is a non-profit official mechanism for tax administration cooperation amongst the jurisdictions that subscribe to the Belt and Road Initiative (hereinafter referred to as BRI jurisdictions). The vision of the BRITACOM is to facilitate the trade and investment among the BRI jurisdictions through enhanced cooperation in tax administration, and contribute to the fulfillment of inclusive and sustainable development as set out in the United Nations' 2030 Agenda for Sustainable Development.

Since its establishment in 2019, the BRITACOM has successfully organized five Belt and Road Initiative Tax Administration Cooperation Forums (BRITACOF). More than 20 business seminars have been held focusing on hot topics such as "Raising Tax Certainty", "Promoting Tax Administrations Digitalization", "Improving Tax Environment", and "Reinforcing Capacity Building of Tax Administration". The BRI jurisdictions have actively shared their innovative products and cases in the field of tax administration.

In order to more comprehensively collect the advanced experiences and best practices in tax administration from BRI jurisdictions comprehensively, and to provide a more complete reference and benchmark for these jurisdictions, the BRITACOM will develop the BRITACOM Product Portfolio of Tax Administration (Product Portfolio) that fully reflects multilateralism and inclusiveness. We hope that the Product Portfolio will serve as a professional platform for exchange and mutual learning, to realize joint consultation, joint contribution, and shared benefits. It is also expected to promote the common improvement of tax administration efficiency and the optimization of the tax business environment among jurisdictions, and driving the cooperation in the tax field to achieve new and greater progress.

1. Overall Compilation Concept

We will release a complete and clear Product Portfolio of tax administration with the whole life cycle. The version released this time is Version 1.0, which will be continuously improved and updated in the next three years.

Our goal is joint contribution, shared benefits, and win-win cooperation. On the basis of joint participation and mutual progress of all jurisdictions, we aim to build an inclusive product series framework through sharing and collaboration, realizing the mutual learning of rules and experience, and supporting the BRI jurisdictions to jointly improve the efficiency of tax administration.

Our philosophy is openness, inclusiveness and diversified participation. The product series covers diversified subjects, takes into account different development stages and differentiated needs of the BRI jurisdictions, and respects the differences in tax systems among various jurisdictions, so that jurisdictions at different levels can participate in and find products suitable for themselves. Drawing on common tax administration practices across jurisdictions, we have systematically identified five universal processes-taxpayer registration and identity verification, tax filing, tax collection, risk management and audit investigation, and dispute resolution-supplemented by two extended dimensions (internal controls and international cooperation). This forms the foundational framework of a seven-component tax administration product portfolio. We encourage all countries (regions) to contribute by developing and publishing case studies of their distinctive tax administration products.

Our starting point is the practical demands of the BRI jurisdictions. The product series focuses on the practical needs of the BRI jurisdictions, accurately identifies shortcomings in tax administration, and introduces international experience and technical resources in a targeted manner to cover the differentiated needs at different development stages.

Our approach is led by technological drive, with digital transformation as its core. The product series emphasizes the in-depth integration of information technology and tax administration, improves the quality and efficiency of tax administration through the introduction of big data, artificial intelligence (AI) and other technologies, advocates the sharing of experience in digitalization among the BRI jurisdictions, promotes technological collaboration, facilitates the development of intelligent tax administration tools, and builds an efficient and transparent digitalized tax ecosystem.

We look forward to working with all to continuously improve the tax administration Product Portfolio, providing more reference models of tax administration practices for partner countries (regions). Follow-up engagements will include thematic workshops, regular dialogues, and hybrid meetings to facilitate collaborative development. We welcome all nations (regions) to contribute insights and suggestions tailored to their national (regional) conditions and practical needs, share successful experiences and innovations in tax administration, and submit additional product cases to progressively enrich the system's content.

2. Main Contents

The BRIACOM Tax Administration Product Portfolio is an organic integration of all kinds of products and services formed in the tax administration and supervision activities among the BRI jurisdictions. It is mainly divided into seven parts, and has initially designed 15 supporting products.

The first part is taxpayer registration and identity verification; taxpayer registration and identity verification is the foundation of tax administration. This part mainly introduces the tax departments of various countries (regions) to ensure the effective connection of various tax collection and management processes through the full life cycle management of taxpayers' identity; we have initially designed two tax administration products: Convenient taxpayer registration and Secure and unified identity verification.

The second part is tax filing. Tax filing constitutes the primary means for taxpayers to fulfill statutory obligations. This part highlights how tax authorities worldwide provide diversified filing methods and intelligent channels to meet the needs of different kinds of taxpayers. We have initially developed four tax administration products: Providing multiple tax/thing modes to enter different needs, Multi-channels for tax filing, Compliant basis for tax filing, and Urging taxpayers to fulfill tax filing timely.

The third part is tax collection, which mainly releases products concerning tax payment and recovery of tax arrears of tax authorities in the BBI jurisdictions, so as to secure the tax collection of tax authorities, and safeguard the fiscal economic and social management rights and interests of this country (region). We have initially developed two tax administration products: Efficient tax payment and tax refund, and Strengthening the management of tax arrears and guaranteeing the collection of taxes.

The fourth part is risk management, inspection and investigation, which mainly releases products concerning risk management, examination and investigation of the tax authorities in the BBI jurisdictions in terms of tax types, costs and levels, so as to crack down on tax-related legal and criminal activities and improve taxpayers' tax compliance. We have initially developed three tax administration products: Implementing refined risk control strategies based on the characteristics of tax types, Formulating targeted risk control measures based on the differences in tax-related entities, and Adopting differentiated response measures based on risk levels.

The fifth part is dispute resolution, which is an important mechanism for the protection of the legitimate rights and interests of taxpayers. This part mainly introduces the different ways in which tax authorities of various countries (regions) resolve disputes and the channels through which taxpayers safeguard their rights.We have initially developed one tax administration product: Reducing and resolving tax disputes.

The sixth part is internal control, which mainly releases a series of products concerning strengthening internal risk prevention of the tax authorities in the BBI jurisdictions, so as to regulate tax law enforcement activities, improve the efficiency of tax administration, and ensure the efficient and lawful operation of tax authorities. We have initially developed two tax administration products: Establishing standardized systems and processes for tax law enforcement, and Strengthening internal supervision and regulating law enforcement activities.

The seventh part is international cooperation, which will help reduce the cost of cross-border tax administration. This part mainly concerns strengthening international exchange of information, joint audit and anti-tax avoidance of the tax authorities in the BRI jurisdictions. We have initially developed a tax administration product: Strengthening cross-border tax collaboration and addressing tax challenges raised by globalization.

The Plan for Releasing

April 2025: submit the framework of the Product Portfolio to the BRITACOM Council for consideration;

September 2025: release the tax administration Product Portfolio version 1.0 and the first batch of tax administration products and cases;

The Seventh BRITACOF in 2026: release the Product Portfolio version 2.0 and the second batch of products and cases;

2027: release the official text of the Product Portfolio and the third batch of products and cases;

2028: release the fourth batch of products and cases;

2029: release the fifth batch of products and cases.