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

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RRATo contribute to national development by maximizing revenue collection atMission minimum cost and providing quality input to tax policy development, whileensuring a high quality and equitable serviceTo become a highly efficient and modern revenue collection agencyVisionenhancing national growth and development, and instilling equity,transparency, and professional values in RRA staff.”Commitment to RRA’s vision and mission; Integrity, honesty,Valuesprofessionalism and team working; Respect and courtesy; Transparency inservice delivery, and a customer focused approach.Goal Activity Performance IndicatorsMaximize flowof revenuesMaintainingeffectivefinancialmanagementsystemsMaintainingsound internalbusinessprocessDevelop acapable andeffectiveorganizationSatisfycustomers andstakeholdersrequirementMaximize revenuecollection at minimumpossible costEnsure properaccountability offinancial resourcesContinue to developand updateoperational policiesand proceduresmanualsStrengthen the Reformand ModernizationUnit to championmodernizationinitiatives in RRADeliver qualitycustomer services toencourage voluntarycomplianceSource: RRA 2008 Business PlanRevenue targets achieved or exceeded and reportsproducedCost collection ratio reduced by at least 0.2% at the endof 2008Revenue to GDP ratio increased by 0.2% at the end of2008At least four research studies on key areas of taxadministration conducted by the end of 2008 and apositive impact on the revenue to GDP ratiohighlighted.RRA expenditure is within the budget limitsCost of collecting revenues as well as the generalmanagement and running of the RRA operationsreducedCo-operative objectives achieved with availableresourcesHigh quality services deliveredAt least ten new policies and procedures developed,approved and implementedAt least four modernization initiatives being pursuedA case for RRA to collect rental income developed andsubmitted to relevant authorities.A Customs Advisory Committee comprising of bothpublic and private sectors representatives established.A mechanism to meet and consult on different issuesregarding customs operations set.An independent administrative appeals process withinRRA established and taxpayers’ appeals efficientlymanaged.Fiscal and customs laws, regulations and instructionscompiled and available on RRA website.Taxpayers direct contact with RRA’s staff reduced byusing online services (e-filing, e-payment, etc.).Offloading on the way and other forms of transitviolations reduced throughout the country.New initiatives to further enhance corporate socialresponsibility developed and implemented.107
KRAMissionVisionValuesTo promote compliance with Kenya's tax, trade, and border legislation andregulation by promoting the standards set out in the Taxpayers Charter andresponsible enforcement by highly motivated and professional staff therebymaximizing revenue collection at the least possible cost for the socio-economicwell being of Kenyans.To be the leading Revenue Authority in the world respected for ProfessionalismIntegrity and FairnessIntegrity, Professionalism, Equity, Corporate and Social ResponsibilityStrategic objective Performance IndicatorsDeveloping adedicated andprofessional teamRe-engineeringbusiness processesand modernizingtechnologyImplementation of bestHuman Resource (HR)practicesComprehensiverecruitment and retentionstrategy to reduce staffturnover by 5%Reviewing salaries andbenefits to match themarket ratesImproving staff integrityand the traininginfrastructure at the KenyaRevenue AuthorityTraining Institute (KRATI)to make it a regional centreof excellenceModernizing IT systems forimproved service andenforcementImproving IT andinformation security in theAuthorityModernizing andimproving businessprocesses andinfrastructureAchievementThe Annual Training Programs were developed andimplementedRefresher courses were conducted for various revenueprograms to enhance technical competences120 Graduate Trainees were recruitedNew salary structure was approved to be implementedin three phases and two phases were implementedRenovation of offices, lecture halls and hostels atKRATI was undertakenInfrastructure for e-learning was installed under theauspices of World Customs Organization (WCO)A 24-hour Document Processing Centre wasoperationalizedThe department continued to roll out Simba 2005System to remote stationsBegan the process of acquiring a valuation databasethrough a Government to Government arrangementwith India.An Electronic Cargo Tracking system was introduced totrack transit cargo from ports to borders to minimizediversion of transit cargo into the domestic market.Revenue portal, KRA Online was developedUndertook a network audit and analysis of its systemsand identified areas of weakness which were sealed offthrough application of security patchesInstitutionalized system security controls in thedevelopment and maintenance of all revenue systemsFormulated a disaster recovery strategy.A self assessment system was introduced during theplan period.In conformity with international best practice, aPassenger Declaration Form (F88) was introduced toallow pre-clearance of customers.Advance tax for PSV drivers and conductors wassuccessfully implementedOne-stop border post became operational108
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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
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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 and 106: Clarify SARS’operatingmodel,strea
Page 107: Enhancethe URAcorporateimageLevel o
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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