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

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URAMissionVisionValuesMaximizing central government tax revenue while optimizing resourceutilization by ensuring a fair and equitable tax administration with a highlymotivated and professional staffCollecting revenue that will fully finance the Uganda government recurrent anddevelopment expenditure by attaining a tax to GDP ratio of at least 24%Excellence in service, superior customer care, respect for all individualsGoals Strategic Measures Indicators TargetMaximizetaxpayercomplianceMaximize thequality ofservicedeliveryModernizeURA throughits people,process andsystemsRate of PaymentComplianceRate of filingcomplianceRate of FilingComplianceRate of RegistrationCompliance% of annual target yield from taxes andduties achieved or exceeded and the trendovertime% of registered taxpayers paying their taxesand duties on time.% of taxpayers that filed their returns ontime for a given tax reporting period ( LTO)% of taxpayers that filed their returns ontime for a given tax reporting period (Smalland medium taxpayers)% of taxpayers that filed their returns ontime for a given tax reporting period (LTO)% of taxpayers that filed their returns ontime for a given tax reporting period-Smalland medium taxpayers% of new taxpayers registered in the fiscalyear% of Outstanding Debt debt on record greater than 3 monthsLevel of serviceClient satisfactionsurveyRate of AccuracyEmployee perceptionof the performancemanagement systemLevel of ethics andintegrity in URAworkforceLevel of automation ofURA businessprocessesNumber of taxpayer complaints andrequests settled through the Call centreClients’ overall level of satisfaction with keyservices provided by URA.% of customers receiving accurate responsesto their tax enquiries% of internal re-works to total workload inURA business unitsMeasure the level of acceptability and use ofthe performance management system inassessing staff and organizationalperformanceMeasures the number of identifiedcorruption cases involving staff as an indexfor the level of integrity.Measures the extent to which URA’s manualbusiness processes have been transformedinto an automated operational environment.The extent of integration of tax systems andother composite systems that link allactivities and processes.Variesn.a.100%70%100%70%20%Not morethan 30%75%80%80%Zerotolerance80%70%105
Enhancethe URAcorporateimageLevel of corruptionLevel of voluntarycomplianceLevel of voluntaryresignations anddesertionLevel of adoption of acorporate cultureSource: URA Corporate Plan 2006-2010Measure the number of corruption casesinvolving staffMeasure the improvement in compliance asa measure for client confidence in the taxadministration.Measure the perception of internal clientstowards the security of their jobs.Measure the extent of staff adherence tocore values as a measure for the adoption ofa client-centric culture within URAZerotolerance5%106
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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
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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 and 104: MauRABoard ofDirectorsInternal Audi
Page 105: Clarify SARS’operatingmodel,strea
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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