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

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Improving andexpanding taxpayerserviceEnhance revenuecollection andstrengthenenforcementImproving service optionsto taxpayersFacilitating participation byall sectors andSimplification of the taxprocessBroadening the tax baseImproving complianceImprove enforcement anddeter tax and financialabuseImprove debt and refundmanagement and taxexempt facilitiesEncourage professionalethics and standardsImprove expenditures andprogram fundingKRA website maintained and updated to enhancecommunication with taxpayers.Authorized Economic Operator (AEO) was launched in2007/08Commenced a re-branding program to enhance itscorporate image.A total of 84,269 and 123,849 new taxpayers wererecruited in 2006/07 and 2007/08, respectively, with acollection of Kshs. 3,196 million for the two yearsThe audit manual for Post Clearance Audit (PCA) wasdeveloped and implemented, introduced excise stampson wines and spirits, implemented AuthorizedEconomic Operator (AEO) principleInvestigations and Enforcement (I&E) Department wasupgraded to be headed by a CommissionerAnnual debt collections were Kshs 9.8 billion, Kshs 8.4billion and Kshs 3.8 billion for 2006/07, 2007/08 and2008/09 respectivelySigned an MOU with KIFWA (association of customsagents), which emphasized on the need to instillprofessionalismThe cost of collection over the plan period averaged at1.7 per centSource: KRA Fourth Corporate Plan 2009/10-2011/12109
ZRAMissionVisionValuesTo maximize and sustain revenue collection through integrated, efficient,cost effective and transparent systems, professionally managed to meet theexpectations of all stakeholdersTo be a world class organization recognized as a beacon for excellence,effectiveness, professionalism and efficiency in revenue administrationIntegrity, Professionalism, Fairness, Equity, Courtesy, Team work, Value ofmoneyStrategic Objective Action Key performance Indicators/MeasuresAssess, charge, levyand collect allrevenue due to thegovernment througheffectiveenforcement andcompliancestrategiesTo design andimplement businessstrategies that willensure that allrevenue collected isas soon asreasonablypracticable creditedto the treasuryTo increase andsustain the growthand productivity ofrevenue bydeveloping systemsand procedures thatencourageinvestment andgrowth of theeconomyTo improveperformance byattracting, retainingand motivatinghuman resourceDevelop acomplianceenforcementstrategyImplement thecomplianceenforcementstrategyImplement risk andchange managementstrategiesImplement ICT taxadministrationsystemStrengthen controlsof movements offunds into treasuryCreate a forum fortaxpayerengagementIncrease taxpayereducation andservicesImplementmodernizationprogramImprove the workculture in ZRAApproved compliance enforcement strategy in place byJanuary 2010Risk based audit and inspection plans developed andexecutedIncreased filing compliance to 80%Increased payment compliance by 25%Reduced cost of collection by 16%Revenue targets exceeded by 5%Enforcement activities triggered by risk managementstrategies increased by 70%E-registration for all taxpayers providedE-filing and E-payments for MTO and LTO providedE-payment solutions rolled out to all commercial banksService level contracts with commercial banksdeveloped and signedReconciled and updated treasury accountsQuarterly reports on treasury accounts reconciliationForum for taxpayer engagement createdReport on feedback from taxpayers produced andsubmittedFeedback from taxpayer implementedFavorable taxpayer feedback on ZRA corporate imageIncreased number of registered taxpayers by 10%Increased filing compliance to 80%Increased payment compliance by 25%Cost of collection of inland taxes reduced by 16%Revenue targets exceeded by 5%New milestones on the modernization projectdevelopedChange management program developed and approvedAll supervisors trained in supervisory and managementskillsProductivity standards established at business unit levelProductivity standards incorporated in staffperformance contractsPerformance report on to productivity standardsproducedStaff work monitoring system and access controlsinstalled at HQ110
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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
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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 and 108: Enhancethe URAcorporateimageLevel o
Page 109: KRAMissionVisionValuesTo promote co
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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