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

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Table of contentsAcronyms and abbreviations………………………………………………………………………………..4Foreword………………………………………………………………………….………………………….6Executive summary………………………………………………………………………………………..7I. Institutional arrangements for revenue administration ......................................... 8A. Institutional framework of revenue bodies ........................................................... 9B. Scope of revenue bodies’ responsibilities ............................................................ 12C. Relative autonomy of revenue bodies .................................................................. 14D. Governance systems for revenue administration .............................................. 17E. Protection of taxpayer rights .................................................................................. 19II. The organization of revenue bodies ......................................................................... 28A. Organizational structures of revenue bodies ...................................................... 29B. Segmentation and large taxpayers administration ............................................ 33C. Office network and staffing .................................................................................... 36III. Strategic planning and management practices of revenue bodies ....................... 41A. Strategic planning and management approaches of revenue bodies ............. 42B. Service standards, performance analysis and reporting ................................... 45IV. Resourcing revenue administration functions ....................................................... 47A. An overview of funding mechanisms for selected revenue bodies ................. 48B. Revenue administration expenditures ................................................................. 50V. Revenue performance ................................................................................................ 54VI. Domestic tax return filing, assessment, and payment systems ........................... 58A. Taxpayer registration and design of taxpayer identifiers ................................. 60B. Filing, assessment and payment obligations ...................................................... 61C. Taxation of small and micro-business ................................................................. 64D. Use of modern electronic applications in tax administration .......................... 66VII. Legal and administrative powers of revenue bodies .............................................. 80A. Enforcement powers of revenue bodies ............................................................... 81Tables:Table 1: Institutional arrangements for tax ................................................................................... 23Table 2: Tax and non-tax revenues administered by revenue bodies ....................................... 24Table 3: Delegated authority that can be exercised by the national revenue body ................. 25Table 4: Decision making structures: Internal and external scrutiny ....................................... 26Table 5: Taxpayers’ rights ................................................................................................................. 27Table 6: Major revenue administration reforms (on-going) ........................................................ 37Table 7: Selected features of the organizational structure of revenue bodies ......................... 38Table 8: Large taxpayer management: 2008 .................................................................................. 39Table 9: Number of staff and distribution: 2009 ............................................................................ 40Table 10: Selected management practices (business plans and performance reports,taxpayer services) .............................................................................................................................. 46Table 11: Funding mechanism for revenue bodies in the surveyed countries ......................... 48
Table 12: Total cost of collection ratio for the revenue body ...................................................... 51Table 13: Share of total wage bill in total expenditure................................................................. 52Table 14: IT expenditures.................................................................................................................. 53Table 15: Revenue collection data for 15 SSA countries .............................................................. 56Table 16: Role of customs department in selected countries: .................................................... 57Table 17: Basic features of the taxpayer identification number ................................................. 67Table 18: PIT filing, assessment and payment obligations (amounts in local currencies) ..... 68Table 19: CIT filing, assessment and payment obligations ......................................................... 71Table 20: VAT filing, assessment and payment obligations ........................................................ 72Table 21: Taxation of small and micro-business .......................................................................... 74Table 22: Details of presumptive taxation regimes ...................................................................... 75Table 23: Use of electronic application in tax administration .................................................... 77Table 24: Tax payment systems and methods .............................................................................. 79Table 25: General powers of revenue bodies ................................................................................. 83Table 26: Information gathering powers of revenue bodies ........................................................ 84Table 27: Tax officials’ search powers ............................................................................................ 85Table 28: Interest and administrative penalties on late filing (amounts in local currency) .. 86Table 29: Interest and administrative penalty on late payment of tax ..................................... 88Table 30: Interest and administrative penalty on failure to correctly report tax liability(amounts in local currency) .............................................................................................................. 91Figures:1: The Strategic Management Cycle .............................................................................................. 42Boxes:Box 1: Conclusions reached about unified semi-autonomous revenue bodies ....................... 11Box 2: Scope of autonomy of revenue bodies. ............................................................................... 15Box 3: SARS Service Charter (Proposed) .......................................................................................... 20Box 4: An example of a codified set of taxpayers’ rights and obligations – Slovenia. ............. 22Box 5: How organizational structures of revenue bodies have evolved .................................... 29Box 6: The common characteristics of large taxpayers ............................................................... 34Annexes:Annex1: Organization structures for selected revenue bodies ................................................... 94Annex 2: Corporate/business plans for selected revenue bodies(amounts in local currency) ............................................................................................................ 103Annex 3: Detailed revenue tables for selected countries........................................................... 1172
Page 1: INTERNATIONALTAXDIALOGUE2010Revenue
Page 5 and 6: PCCAPAYEPITPSVRAGBRRARTSASACUSARSSS
Page 7 and 8: Executive summaryRevenue administra
Page 9 and 10: Institutional arrangements for reve
Page 11 and 12: • All unified semi-autonomous rev
Page 13 and 14: B. Scope of revenue bodies’ respo
Page 15 and 16: C. Relative autonomy of revenue bod
Page 17 and 18: Survey results (Table 3)• All rev
Page 19 and 20: Key observationsRevenue administrat
Page 21 and 22: You are entitled to expect SARS:Box
Page 23 and 24: Box 4: An example of a codified set
Page 25 and 26: Table 2: Tax and non-tax revenues a
Page 27 and 28: Table 4: Decision making structures
Page 29 and 30: The organization of revenue bodiesC
Page 31 and 32: The ‘taxpayer segment’ model: A
Page 33 and 34: Key observationsSurvey results indi
Page 35 and 36: Box 6: The common characteristics o
Page 37 and 38: C. Office network and staffingIntro
Page 39 and 40: Table 7: Selected features of the o
Page 41 and 42: Table 9: Number of staff and distri
Page 43 and 44: A. Strategic planning and managemen
Page 45 and 46: Key observationsThe corporate plann
Page 47 and 48: Table 10: Selected management pract
Page 49 and 50: A. An overview of funding mechanism
Page 51 and 52: B. Revenue administration expenditu
Page 53 and 54:
Table 13: Share of total wage bill
Page 55 and 56:
Revenue performance 76Chapter VKey
Page 57 and 58:
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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D. Use of modern electronic applica
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Table 18: PIT filing, assessment an
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CountryHow is the final annual PIT
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Table 20: VAT filing, assessment an
Page 75 and 76:
CountryTable 21: Taxation of small
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CountryBasis used todeterminetaxMal
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Use of electronic application in ta
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Legal and administrative powers of
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functions. These powers are also co
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Table 26: Information gathering pow
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CountryTable 28: Interest and admin
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CountryTable 29: Interest and admin
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CountrySouth AfricaTanzaniaUgandaZa
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CountryMalawiMauritiusRwandaSierraL
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AnnexesAnnex 1: Organization struct
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KRABoard of DirectorsCommissionerGe
Page 99 and 100:
ZRABoard of DirectorsCommissionerGe
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ERCADirector GeneralAdvisory BoardE
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MauRABoard ofDirectorsInternal Audi
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Clarify SARS’operatingmodel,strea
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Enhancethe URAcorporateimageLevel o
Page 109 and 110:
KRAMissionVisionValuesTo promote co
Page 111 and 112:
ZRAMissionVisionValuesTo maximize a
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MauRAMissionVisionValuesTo continua
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GRAMissionVisionValuesTo supervise
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Source: ECRA• Cross cutting issue
Page 119 and 120:
MalawiType of taxRevenue collected
Page 121 and 122:
GhanaTax categoryRevenue collection
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