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

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To promote goodgovernance bydesigning andimplementingpolicies& systemsTo improve ourservice delivery byimplementing therisk managementprocessTo improveoperationalefficiency bycreating,strengthening andstreamlining interinstitutionallinkages andpartnershipsProvide forcompetitiveconditions of serviceFormulate agovernance policyConduct corporategovernance trainingConduct governancepolicy workshopsRisk managementworkshops andtrainingRegularidentification andtreatment of newrisksDevelop businesscontinuity plan(BCP) that shallincorporate adisaster recoveryplanImplement businesscorporate continuityplanDevelop andimplement jointenforcement andcompliance withother relevantinstitutionsSalary and conditions of service surveys conducted bysecond quarterOrganizational climate survey conducted by secondquarterBoard approval of possible improvements by thirdquarterStaff turnover reduced by 10%Governance policy developed and approved by theboardCorporate governance policy disseminated to all staffCorporate governance training by senior managementconductedCorporate governance workshops conducted for staffReport on implementation and adherence togovernance policy producedTraining program on operational risk managementconducted for station managers and reports submittedNew risks identified, documented and reported fortreatmentIdentified treatments options implementedBCP policy formulated and approved by seniormanagementFinding for BCP implementation providedBCP training conducted for staff in targeted criticalfunctionsBCP monitoring reports produced quarterly80% of BCP implementedStrategies for joint enforcement developedWorkshops held with relevant institutionsEnforcement strategies implemented jointly withrelevant institutionsPayment compliance increased by 25%Source: ZRA Corporate Plan 2010111
MauRAMissionVisionValuesTo continually reform and modernize revenue administration in order tomanage and operate an effective and efficient revenue organizationcomprising of highly motivated and skilled staffTo be a world class revenue authority respected for its professionalism,efficiency, fairness, integrity and its contribution to our economic andsocial developmentIntegrity, Responsiveness, Fairness, Transparency and AccountabilityObjective Strategy Performance Indicator Targets ResultsMaximizingrevenue collectionsWidening anddeepening the taxbaseEmpoweringtaxpayers througheducation/servicesImproving tradefacilitation throughmodern andinternationallyaccepted customsproceduresPromotingvoluntarycomplianceCollection,collation anddissemination ofinformationReinforcingAudit/EnforcementTimely services tocustomersEnsuring quickclearances ofgoodsActual revenuecollectionsActual collections as a %of projected collectionsNo of visits on wideningof tax baseTime for collecting,collating anddisseminating ofinformation from thirdparties% of audited cases whereassessments issued only(LTD)% of assessment issuedwhere assessment is notobjected by the taxpayer(only LTD)% of number of caseswhere objection unitdisposes/determines theobjection within 2months (LTD & MSTD)No. of post clearancecontrol audits (PCCAs) incustomsMaximum time withinwhich a telephone queryis fully answeredMaximum waiting timeof tax payers who call inpersonMaximum no. of days forissuing Income TaxrefundsAverage dwell time ofcargoMaximum time taken toissue a staff ruling112Rs. 34.35bn100%-satisfactory110%-good> than 110%-excellent20 54Within 3monthsRs. 34.20bn99.6%70% 82%65% 73%LTD: 40%MSTD: 40%32 4195% querieswithin 1 day20minutes3 monthsSea-4days;air-2days3 monthsLTD: NilMSTD: 29%Immediately10minutes4 days 4 days45 days for96% of TaxreturnsprocessedChannelsgreen (75%): 4hrs by sea;3-4hr by air
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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
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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 and 110: KRAMissionVisionValuesTo promote co
Page 111: ZRAMissionVisionValuesTo maximize a
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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