IOTA Secretariat
New Payment and Debt Management Module in the VITARA Portfolio
IOTA is pleased to introduce the latest VITARA online module, 'Payment and Debt Management,' now the 22nd module in the portfolio, with thirteen modules available in English. Initially, government officials will have access for three weeks, from December 3 to December 24, 2025. Registration must be completed by December 16, 2025, through the IMF training platform. The module will be available again in early 2026.
The Payment and Debt Management module is designed for executives and senior managers who are responsible for developing, managing, and overseeing the debt management function within a tax administration. It is also highly relevant for tax administration staff involved in implementing debt management policies and procedures, including the identification and prioritisation of debt cases, execution of compliance actions (both service-oriented and enforcement-related), and the process of debt write-off.
This module aims to build knowledge and understanding of how payment and debt management (DM) contributes to taxpayer compliance, as well as key considerations in managing and resourcing the debt management function within a tax administration. The module begins by defining the concepts of payment and debt management and their relevance to taxpayer compliance, before moving on to discuss the development and implementation of a debt management strategy. In the remaining sections of the module, the DM function's organisational and governance arrangements, as well as management information issues, are covered. Online learners are introduced to mechanisms to optimise voluntary payments, legal enforcement actions, the treatment of uncollectible debts, and dispute resolution in the context of debt management.
If you're particularly interested in exploring Tax Debt Management further, please review our latest publications: 'Recovery of Tax Debts from Assets That Are Difficult to Recover' and 'Automation of Tax Debt Management Processes' on this topic. These important reports are key outcomes of the IOTA Forum on Tax Debt Management (TDM). You can access the IOTA Reports through the links below.
🔗 Recovery of Tax Debts from Assets that are Difficult to Recover
🔗 Automation of Tax Debt Management Processes
For more inspiration and information about the full VITARA Portfolio, including Microlearning videos, the Course Overview, and FAQ document, please visit the dedicated VITARA e-learning page on the IOTA web portal.
VITARA stands for Virtual Training to Advance Revenue Administration and is a joint initiative of four organisations: the Inter-American Centre of Tax Administrations (CIAT), the Intra-European Organisation of Tax Administrations (IOTA), the International Monetary Fund (IMF), and the Organisation for Economic Co-operation and Development (OECD). It was launched in 2020 to develop a highly effective, globally accessible, on-demand, and free online curriculum on revenue administrative issues. The VITARA modules are introductory-level modules designed for busy professionals who wish to improve their skills in tax administration.
