Project Management and Update in Atlas
UNDP Programme and Operations Policies and Procedures are followed for project management and project update in Atlas. Please refer to POPP on Implementing a Project for further guidance.
- Programme Profile.
- RBM Documents:
Customized tools and reports have been developed in Atlas to facilitate project monitoring and donor reporting for Global Fund projects. Project management functionality is used for programmatic information, as well as programmatic and financial reporting for the required Global Fund Progress Update. Refer to Project Management and Progress Update in Atlas (UNDP).
Import duties and VAT/sales tax
UNDP is entitled to reimbursement of indirect taxes, such as sales tax and VAT, on important purchases. The policy of the United Nations, including UNDP, is that all purchases are “important”, as they are recurring and necessary for UNDP to carry out its official activities. While governments in some countries have provided an outright exemption to indirect taxes, in most countries Country Offices (COs) may be required to pay taxes and seek reimbursement. COs should liaise with the Ministry of Foreign Affairs to ensure reimbursement. Any difficulties with respect to exemption from taxation or reimbursement of taxes should be addressed to the Director of the UNDP Legal Office (LO). Please refer to POPP on Payment and Taxes for further guidance.
Article 4(a) of the UNDP-Global Fund Grant Regulations states that the Principal Recipient (PR) shall try to ensure through coordination with the Government of the Host Country and the Country Coordinating Mechanism (CCM) and otherwise that this Agreement and the assistance financed hereunder shall be free from taxes and duties imposed under law in effect in the Host Country. The PR shall assert all exemptions from taxes and duties to which it believes it, the Global Fund or the Grant is entitled.
CO/PRs should also support Sub-recipients (SRs) in requesting tax exemption from the respective Government authorities for goods and services procured with funds from the Global Fund and such documentation should be kept on file to prove that efforts were made to meet the provisions of this article and avoid liability for any import duties and VAT/sales tax not exempted or recovered from Government.
COs/PRs are required to maintain records throughout the year of any import duties and VAT/sales tax paid with grant funds and amounts recovered. Such records are necessary to support the annual grant tax reporting to the Global Fund and for audit purposes.