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

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Annex 3: Detailed revenue tables for selected countriesSierra LeoneTax typeRevenue collection (in percentage of GDP)2005 2006 2007 2008 2009Total revenue 11.87 11.76 10.81 11.36 11.74Tax on income 3.26 3.27 2.94 3.36 3.31Personal income tax 1.52 1.80 1.94 2.30 2.32PAYE 1.40 1.46 1.46 1.88 1.78Self-employment 0.12 0.34 0.48 0.42 0.54Corporate profit tax 1.74 1.47 1.00 1.06 0.99Domestic sales tax 0.31 0.29 0.25 0.25 0.21Excises 1.44 1.66 1.42 1.19 1.65Domestic 0.17 0.15 0.13 0.25 0.12Import – petroleum 1.27 1.51 1.28 0.95 1.53Customs (taxes oninternational trade)4.98 4.67 4.54 4.79 4.64Mining revenues 0.29 0.35 0.37 0.32 0.31Other non-tax revenues 0.90 0.58 0.59 0.66 0.74Road user charges 0.68 0.94 0.69 0.79 0.87Source: IMFEthiopiaTax type2006/07 2007/08 2008/09Birr%contr.%ofGDPBirr%contr.% ofGDPBirr%contr.Total federal collections 14.2 100.0 8.3 19.3 100.0 7.8 23.6 100.0 6.7Income and profits taxes 2.6 18.7 1.5 3.8 19.6 1.5 5.4 22.9 1.5Personal income taxes 0.6 3.9 0.3 0.8 4.1 0.3 1.0 4.3 0.3Corporate businessprofits tax1.7 12.3 1.0 2.6 13.5 1.1 3.8 16.1 1.1Other 0.3 2.4 0.2 0.4 2.1 0.2 0.6 2.5 0.2Excise taxes 1.5 10.3 0.9 1.9 9.7 0.8 2.5 10.5 0.7Domestic 0.6 4.3 0.4 0.8 4.3 0.3 1.1 4.5 0.3Imports 0.9 6.0 0.5 1.0 5.3 0.4 1.4 6.0 0.4VAT 5.9 41.8 3.5 7.3 38.0 3.0 9.0 38.2 2.5Domestic 2.4 16.9 1.4 3.2 16.8 1.3 4.8 20.3 1.4Imports 3.5 25.0 2.1 4.1 21.1 1.7 4.2 17.8 1.2Import duties 3.3 23.4 1.9 3.9 20.2 1.6 3.9 16.7 1.1Other (surtax & w/tax onimports)0.8 5.8 0.5 2.4 12.5 1.0 2.8 11.7 0.8Source: IMF%ofGDP117
MalawiType of taxRevenue collected (in % of GDP)2005/06 2006/07 2007/08 2008/09MRA collections -total16.15 16.58 18.00 18.8DTD collections -total9.70 9.88 10.41 11.3PAYE 3.58 3.46 3.90 3.71Corporate 0.61 0.57 0.55 0.39Provisional tax 1.38 1.45 1.56 2.00Withholding tax 1.00 1.08 0.96 1.00Fringe benefitstax0.25 0.22 0.21 0.24Non resident 0.05 0.11 0.09 0.10Domestic VAT 2.41 2.58 2.64 2.87Domestic excise 0.41 0.41 0.45 0.84Other 0.00 0.01 0.05 0.15Customscollections - total6.46 6.69 7.59 7.5Import duty 1.86 1.89 2.11 2.08Import VAT 2.79 3.02 3.40 3.20Import excise 1.79 1.77 2.07 2.20Other 0.02 0.02 0.02 0.02Source: IMFUgandaTax typeRevenue collection (in % of GDP)2004/05 2005/06 2006/07 2007/08Revenue 12.1 12.5 12.5 13.0Tax revenue 11.4 11.9 11.9 12.5Income taxes 3.5 3.6 3.7 3.7PAYE 1.5 1.7 1.7 1.8Corporate tax 1.0 1.0 0.9 0.9Withholding tax 0.8 0.8 0.8 0.8Other 0.1 0.1 0.2 0.3VAT 3.9 4.0 3.9 4.2Domestic – gross 1.9 1.9 2.0 2.0Imports – gross 2.3 2.4 2.4 2.7Less refunds -0.3 -0.3 -0.5 -0.4International trade taxes 1.0 1.3 1.3 1.3Excises 3.1 3.1 3.0 3.2Domestic 0.9 0.9 0.9 0.9Imports 0.3 0.1 0.3 0.3Fuel (net of refunds) 1.9 2.1 1.9 2.1Non Tax Revenue 0.7 0.6 0.6 0.5Source: IMF118
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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
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VAT• All the surveyed countries h
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C. Taxation of small and micro-busi
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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 and 114: MauRAMissionVisionValuesTo continua
Page 115 and 116: GRAMissionVisionValuesTo supervise
Page 117: Source: ECRA• Cross cutting issue
Page 121 and 122: GhanaTax categoryRevenue collection
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