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

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Modernizing ITsystems to improveservices andenforcementsEnsuring integrityand fairnessMaintaining qualityand assurancePromote a LifelongLearning Culture tocontinuouslyenhanceknowledge andupgradeskills/competenciesRecruit rightnumber of staffwith requiredknowledge andskills and retainthem in MRAPromoting e-paymentEstablishing anintegrated TaxAdministrationSolutionIncreasing level ofautomationCode of ethics andintegrity checksAuditing ofsystemsEmployeeDevelopmentStrategyEmployeeResourcing andRetention StrategySource: MauRA corporate plan 2008/10No. of e-payment users 45 43Progress in theimplementation of ITASRatio of computers tostaff% of returns filedelectronically to totalnumber of returnsNo. of training sessionsheld with staff topromote integrity cultureNo. of cases wheredeclaration of assetsmade by an employeeverifiedPreparation of AnnualAudit Plan using a riskbased methodologyFrequency of transactionaudits in main areas ofrevenue systems% of wage bill allocatedto staff training% utilization of amountallocated for training% of staff completinginduction training100% by31.3.0875% 90%100%-LTD;100%increase-MSTD5 5100 140September2006Twice peryear0.09% 2%46% 90%% of posts vacant againsttotal post14.8% 5%Time taken ( months)tofill in vacancies after 3 2advertisementRate of staff turn over 0.1% 2%Started inSeptember2007 and golive in 2 yearsAchievedOnce yearly inareas subjectto systemreview113
GRAMissionVisionValuesTo supervise and coordinate the activities of the Revenue Agencies toensure an effective and efficient use of resources in a fair and equitabletax administration with a highly motivated and competent staff for themaximization of Government revenue for national development.To ensure an Effective and Efficient Revenue Administration Recognizedfor Professionalism, Integrity and FairnessOptimal efficiency, effectiveness, Fairness, Professionalism, Integrity,Dedication, Confidence , Open Communication and TimelinessGoals Strategy ActivityStreamline the taxlaws to strengthenrevenueadministrationModernize revenueadministrationthrough its people,processes andtechnologyEnhance compliancethrough customer–focused servicesReview Relevant TaxLaws for the Integration of theRAsRe-engineer Business ProcessesIncrease organizational capacityto enable full engagement andmaximum productivity ofemployeesEnhance organizationalcapability through ICTEnhance compliance throughcustomer–focused servicesEnhance taxpayer educationand outreachIncrease staff understanding ofthe diverse customer needsEnact the Ghana Revenue Authority(GRA) Law to Integrate the Operations ofIRS, VATS and CEPSAmend the 1992 Constitution to transferthe functions of IRS, VATS and CEPS toGRAReview and Simplify the Tax LawsRecruit Top Management Staff of GRADevelop function-based organizationalstructure for domestic tax as well ascustoms administrationUndertake staff rationalization exerciseImplement an Accelerated TrainingProgram for StaffImprove conditions of service andscheme of serviceDevelop and implement clear andconcise organizational policies for theTax AdministrationDevelop ICT plan for GRAProvide basic ICT training for staffDevelop Code of ConductEstablish Integrity and Anti-CorruptionUnitPublish Tax Defaulters, Tax Fraud Casesand Compliant TaxpayersDevelop Comprehensive TaxpayerEducation ProgramAdvocate and Prepare Tax Themes forInclusion in School CurriculaProvide Training on Issues in Taxationand Accounting for TargetedStakeholders – Judges, Lawyers andProsecutorsDevelop Manual on Customer CareOrganize Skills Training for Staff onCustomer CareRe-Orient the Mentality of Staff to beCustomer FocusedSource: GRA Strategic Plan 2010-2012114
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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
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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 and 112: ZRAMissionVisionValuesTo maximize a
Page 113: MauRAMissionVisionValuesTo continua
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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