The system of management and control of tax debt was established and the Assembly of the Republic approved Law No. 8/2011, of 18 January, which allowed the payment of accumulated debts by the end of 2011 without penalty or extra charges; Intensified supervision and audits of taxes on foreign trade for the recovery of additional taxes; Opened new collection stations and border posts. In this context, for example, from 2010 to 2011, nationally, 13 collection stations were opened, 02 in the North (Monapo), attached to the DAF of Nacala and Mogovolas attached to the DAF of Nampula, and 06 in the Central Region (Cheringoma, Mwanza, Chemba, Machanga Muxungué), attached to the DAF of the 2nd Quarter of Manga and (Muturara) attached to the DAF of Tete; and 05 in the South (Garden and Xipamanine) assigned to the DAF's of the 2nd district of Maputo ( Machava and Namaacha) and (Inhassoro) attached to the DAF of Vilanculos; Created, to replace the project Portal for Taxpayers, the project for Modernization of Taxpayer Services, having been divided into two phases: The 1st corresponds to the implementation of the call centre, and the 2nd to the Taxpayers portal; Operationalized the database of the One Stop Electronic Window for customs clearance and electronic interaction with users and administrators. A proposed Statute for Audit Committees was drafted within the context of the creation of Internal Audit Committees at central level; Prepared and shared the second and third Public Expenditure and Financial Accountability (PEFA) reports. 161. The system of planning and budgeting still needs greater sectoral integration, as well as a better link with consultation forums (Advisory Councils, Development Observatory, etc.). To ensure proper planning, budget formulation, and supervision of macroeconomic policies, the following actions and measures were taken: Proposal for the revision of the national planning and budgeting system (coordinated by the National Directorate of Planning, following a survey of participants in the planning process in 2010; Conducting regular seminars or annual fiscal policy analysis meetings, based on the process of Assessment of Public Finance Management and Public Expenditure and Financial Accountability (PEFA) and the Annual Review Process with G19; Regular participation of the technical staff of MPD, MF and BM in the seminar on macroeconomic policies and growth to evaluate macroeconomic policies (organized by the World Bank and IMF as supervisors of macroeconomic in Mozambique); Initiated the process of program budgeting to the level of provincial directorates; Annual update of the Medium Term Fiscal Framework; Initiated the update and revitalization of “Agenda 2025”, and Produced the Guidelines for the Development Observatories, whose applicability still faces challenges. 62