Tax Administration Modernization Project
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Public Disclosure Authorized TAX ADMINISTRATION MODERNIZATION PROJECT Public Disclosure Authorized Environmental and Social Management Framework Document - Tax Administration Modernization Project Public Disclosure Authorized Final Version1 Prepared by: Srdjan Susic, Environmental and Social Consultant Public Disclosure Authorized Belgrade December 12, 2018 1 After public consultations List of Abbreviations ACM – Asbestos containing material ARAP – Abbreviated Resettlement Action Plan BRA – Business Registers Agency BRP – Business Process Re-engineering CFD – Central Feedback Desk CROSO – Customs and Central Registry for Mandatory Social Insurance EA – Environmental Assessment EIA – Environmental Impact Assessment EMFD - Environmental Management Framework Document EMP – Environmental Management Plan ESMFD - Environmental and Social Management Framework Document EU – European уunion FEA – Final Environmental Approval GDP – Gross Domestic Product Gg – gigagram (10⁶ kg) GHG – Green House Gases HEPA – High-efficiency particulate arrestance ICT – Information and Communication Technologies IMF – International Monetary Fund INP - Institute for Nature Protection of Serbia IPCM - Institute for Protection of Cultural Monuments of Serbia IPPC – Integrated Pollution Prevention and Control LEP – Law on Environmental Protection of Serbia LOEIA – Law on Environmental Impact Assessment of Serbia MEP – Ministry of Environmental Protection of Serbia MFRS – Ministry of Finance of Serbia NBS – National Bank of Serbia NGO – Non-Governmental Organization NOx – nitrous oxides OECD – Organization for Economic Co-operation and Development OH&S – Operational Health and Safety PAH – polycyclic aromatic hydrocarbons PAP- Project Affected Person PDO – Project Development Objective PIU – Project Implementation Unit PM – particulate matter RAP- Resettlement Action Plan RPF - Resettlement Policy Framework RS – Republic of Serbia STA – Tax Administration of the Republic of Serbia SCTM – Standing Conference of Towns and Municipalities of Serbia SEA – Strategic Environmental Assessment TADAT – Tax Administration Diagnosis Assessment Tool TIN – Tax Identification Number 2 Contents LIST OF ABBREVIATIONS ............................................................................................................... 2 1. EXECUTIVE SUMMARY ......................................................................................................... 5 2. BACKGROUND AND PROJECT DESCRIPTION .......................................................................... 8 General information .................................................................................................................... 8 National Context .......................................................................................................................... 8 Project Objective ....................................................................................................................... 11 Project Description .................................................................................................................... 11 Component 1. Legal Environment .................................................................................................... 12 Component 2.STA Organization and Operations ............................................................................. 12 Component 3. ICT Tools System Modernization .............................................................................. 13 Component 4. Project Management and Change Management ..................................................... 14 Component 5. Co-financing of STA Headquarters Building .............................................................. 14 3. COUNTRY ENVIRONMENTAL AND SOCIAL BACKGROUND .................................................... 15 Environmental baseline parameters ........................................................................................... 17 Administrative and institutional set-up in the environmental sector in Serbia ............................. 18 4. NATIONAL ENVIRONMENTAL AND SOCIAL LEGAL FRAMEWORKS ........................................ 20 National environmental legal and environmental impact assessment frameworks ...................... 20 Legal requirements relevant to the Proposed Project .................................................................. 23 National social legal framework ................................................................................................. 24 5. WORLD BANK SAFEGUARD PROCEDURES ........................................................................... 27 Triggered Safeguard Policies ....................................................................................................... 27 OP/BP 4.01 ENVIRONMENTAL ASSESSMENT ............................................................................... 27 OP/BP 4.11 PHYSICAL CULTURAL RESOURCES ............................................................................. 28 OP/BP 4.12 INVOLUNTARY RESETTLEMENT ................................................................................ 28 Process of Environmental Assessment/site-specific EMP ............................................................. 29 Process of Social Risk Assessment and mitigation measures ........................................................ 31 6. ENVIRONMENTAL AND SOCIAL IMPACTS ............................................................................ 33 3 7. ENVIRONMENTAL AND SOCIAL MITIGATION PLANS ............................................................ 35 Generic EMP - Environmental Mitigation Plan ............................................................................. 35 Generic EMP - Social Mitigation Plan .......................................................................................... 43 8. ENVIRONMENTAL AND SOCIAL MONITORING PLAN ............................................................ 45 Generic EMP - Environmental monitoring plan............................................................................ 46 Generic EMP - Social Monitoring Plan ......................................................................................... 51 9. GRIEVANCE REDRESS MECHANISM ..................................................................................... 52 10. COMMUNITY ENGAGEMENT PLAN ................................................................................. 52 11. REPORT ON PUBLIC CONSULTATIONS ............................................................................. 52 12. ANNEXES ....................................................................................................................... 54 Annex 1. Generic EMP - Template for an Environmental Impact Assessment Report .................... 55 Annex 2. Generic EMP - Templates for Environmental and Social Monitoring Plans ..................... 56 Annex 3. Template for a site visit monitoring report ................................................................... 59 Annex 4. Central Feedback Desk/Grievance Redress Mechanism ................................................. 60 Annex 5. Resettlement Screening Checklist ................................................................................. 63 Annex 6. Public consultations related documents ....................................................................... 64 Annex 7. Community Engagement Plan ...................................................................................... 67 4 1. EXECUTIVE SUMMARY According to the World Bank Environmental Safeguard Operational Procedure 4.0.1, the Bank requires Environmental and Social Assessment of projects proposed to be financed with a Bank loan in order to ensure that the projects are environmentally and socially sound and apply sustainable decision- making process. The Project under review is Tax Administration Modernization Project (TAMP), foreseen to to improve revenue collection, tax compliance and provision of taxpayer services in the Republic of Serbia. TAMP is organized in the following components: i. Component 1. Legal Environment ii. Component 2.STA Organization and Operations iii. Component 3. ICT Tools System Modernization iv. Component 4. Project Management and Change Management v. Component 5. Co-financing of STA Headquarters Building This Environmental and Social Management Framework Document (ESMFD) is prepared in order to identify adverse environmental and social impacts of TAMP that could be overcome with proposed mitigation measures. ESMFD provides general policies, guidelines, codes of practice and procedures to be integrated into the implementation of all sub-projects considered for financing. It will also serve as a “roadmap” for teams that will be preparing site-specific Environmental Mitigation and Monitoring Plans, with the main aim to ensure effective protection of environment, human health and the community ESMFD identifies the range of required environmental and social management measures that need to be taken during planning, design, construction and operational phases of sub-projects. The latter is to ensure compliance with relevant national legislation and WB requirements related to environmental impact assessment procedures and social screening for potential social impacts. ESMFD is intended to serve as a guidance to STA and their environmental consultants during the preparation of the Project Appraisal Document to identify all possible environmental, social health, occupational and community risks occurring as a result of sub-projects