Revenue Administration in Sub-Saharan Africa - International Tax ...

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SARSMissionVisionValuesStrategicPriorityDrive revenuerealization todeliver nowand ensuresustainabilityDriveproductivity,servicequality andcost efficiencyDeliver oncustomsmandate in away that isaligned withgovernment’sstatedintentionsAnnex 2: Corporate/business plans for selected revenue bodies(amounts in local currency)Optimize revenue yield, to facilitate trade and to enlist new tax contributors bypromoting awareness of the obligation to comply with tax and customs laws,and to provide a quality, responsive service to the publicTo be an innovative revenue and customs agency that enhances economicgrowth and social development, and that supports the country’s integration intothe global economy in a way that benefits all South AfricansMutual respect and trust, equity and fairness, integrity and honesty andtransparency and opennessPerformanceIndicator/DeliverableBaseline targetFY 2009/10Target for2010/11Revenue collected R 590.4 billion R 647,850 billion% Voluntary compliance (File andpay on time)n.a.Develop and implementcompliance measuresfor all tax types% On time filing (PIT) 78.6% 80%% Enforced compliance n.a.Develop and implementexpanded compliancemeasures% Reduction in outstanding returns 5% 6%Cash collected from debt book R 11.4 billion R 12.4 billion% Increase in productivity n.a.Develop and implementEnterprise CapabilityManagement System toenable productivitymeasurementRevenue collected against staff cost 134:1 133:1% Adherence to Service CharterStandards% First contact resolution (ContactCenters)Escalation turnaround timeAchievement on Taxpayer/TraderSatisfaction IndexIncrease in ease and speed ofdeclaration processing% Uptake in electronic declarations(Southern Africa Customs Union((SACU))% Adherence to turnaround time forelectronic declaration processingn.a.44% 50%n.a.n.a.36% 50%Implement improvedService CharterStandards15 daysDevelop and implementTaxpayer/TraderSatisfaction IndexDevelop and implementa metric focused onmeasuring the increasein ease and speed ofoverall declarationprocessing72% within 2 hrs 95% within 2 hrs103
Clarify SARS’operatingmodel,streamlinegovernance,andstrengthenleadershipImplementsegmentationto strengthenSRAS’businessmodelEnable SARSemployees toperform attheir peakDeepen keyexternalrelationshipsto enhancereputationand resultsIncrease in ease and speed ofinspectionsEffectiveness of the new SARSoperating model% Roles filled with “fit-for-purpose”employees against design of the newstructure% Employees with DevelopmentPlans linked to Career ModelplacementsIncrease in the LeadershipEffectiveness Indexn.a.n.a.92% leadershiproles, and 0% ofidentifiedimpacted staffroles filled99.6% employeesplaced with no(0%) DevelopmentPlansn.a.Develop and implementa metric focused onmeasuring the increasein ease and speed ofoverall inspectionsDevelop and implementa measure to determinethe effectiveness of thenewly implementedoperating model95% leadership roles,and 45% of identifiedimpacted staff rolesfilled100% employees placedwith 60% DevelopmentPlansReport issued by Auditor General Unqualified UnqualifiedProgress against the design of the 10segmentsProgress against implementation ofthe 5 priority segments% Compliance of the 5 prioritysegmentsn.a.n.a.n.a.% Employee Engagement Indexachieved54% 55%% Barrett score achieved 25% 23%% Staff adherence to PerformanceManagement practice95% 95%Achievement of ExternalStakeholder reputational IndexAchievement of Corporate SocialInvestment (CSI) Indexn.a.n.a.Develop and implementa LeadershipEffectiveness IndexDesign of 5 segmentscompleted (Large,Standard, Medium,Traders, Taxpractitioners)Implementation of 3priority segments(Large, Standard,Medium Business)Develop and implementcapability to measureand monitorcompliance by prioritysegmentsDevelop and implementan External StakeholderReputational IndexDevelop and implementa CSI IndexSource: SARS Strategic Plan 2010/11 – 2012/13104
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INTERNATIONALTAXDIALOGUE2010Revenue
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Table 12: Total cost of collection
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PCCAPAYEPITPSVRAGBRRARTSASACUSARSSS
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Executive summaryRevenue administra
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Institutional arrangements for reve
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• All unified semi-autonomous rev
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B. Scope of revenue bodies’ respo
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C. Relative autonomy of revenue bod
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Survey results (Table 3)• All rev
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Key observationsRevenue administrat
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You are entitled to expect SARS:Box
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Box 4: An example of a codified set
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Table 2: Tax and non-tax revenues a
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Table 4: Decision making structures
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The organization of revenue bodiesC
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The ‘taxpayer segment’ model: A
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Key observationsSurvey results indi
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Box 6: The common characteristics o
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C. Office network and staffingIntro
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Table 7: Selected features of the o
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Table 9: Number of staff and distri
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A. Strategic planning and managemen
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Key observationsThe corporate plann
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Table 10: Selected management pract
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A. An overview of funding mechanism
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B. Revenue administration expenditu
Page 53 and 54: Table 13: Share of total wage bill
Page 55 and 56: Revenue performance 76Chapter VKey
Page 57 and 58: Table 15: Revenue collection data f
Page 59 and 60: Domestic tax return filing, assessm
Page 61 and 62: A. Taxpayer registration and design
Page 63 and 64: VAT• All the surveyed countries h
Page 65 and 66: C. Taxation of small and micro-busi
Page 67 and 68: D. Use of modern electronic applica
Page 69 and 70: Table 18: PIT filing, assessment an
Page 71 and 72: CountryHow is the final annual PIT
Page 73 and 74: Table 20: VAT filing, assessment an
Page 75 and 76: CountryTable 21: Taxation of small
Page 77 and 78: CountryBasis used todeterminetaxMal
Page 79 and 80: Use of electronic application in ta
Page 81 and 82: Legal and administrative powers of
Page 83 and 84: functions. These powers are also co
Page 85 and 86: Table 26: Information gathering pow
Page 87 and 88: CountryTable 28: Interest and admin
Page 89 and 90: CountryTable 29: Interest and admin
Page 91 and 92: CountrySouth AfricaTanzaniaUgandaZa
Page 93 and 94: CountryMalawiMauritiusRwandaSierraL
Page 95 and 96: AnnexesAnnex 1: Organization struct
Page 97 and 98: KRABoard of DirectorsCommissionerGe
Page 99 and 100: ZRABoard of DirectorsCommissionerGe
Page 101 and 102: ERCADirector GeneralAdvisory BoardE
Page 103: MauRABoard ofDirectorsInternal Audi
Page 107 and 108: Enhancethe URAcorporateimageLevel o
Page 109 and 110: KRAMissionVisionValuesTo promote co
Page 111 and 112: ZRAMissionVisionValuesTo maximize a
Page 113 and 114: MauRAMissionVisionValuesTo continua
Page 115 and 116: GRAMissionVisionValuesTo supervise
Page 117 and 118: Source: ECRA• Cross cutting issue
Page 119 and 120: MalawiType of taxRevenue collected
Page 121 and 122: GhanaTax categoryRevenue collection
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