- Page 1 and 2: INTERNATIONALTAXDIALOGUE2010Revenue
- Page 3: Table 12: Total cost of collection
- 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
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Table 15: Revenue collection data f
- Page 59 and 60:
Domestic tax return filing, assessm
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A. Taxpayer registration and design
- Page 63 and 64:
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
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CountryTable 21: Taxation of small
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CountryBasis used todeterminetaxMal
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Use of electronic application in ta
- Page 81 and 82:
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
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ZRABoard of DirectorsCommissionerGe
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ERCADirector GeneralAdvisory BoardE
- Page 103 and 104:
MauRABoard ofDirectorsInternal Audi
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Clarify SARS’operatingmodel,strea
- Page 107 and 108:
Enhancethe URAcorporateimageLevel o
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KRAMissionVisionValuesTo promote co
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ZRAMissionVisionValuesTo maximize a
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MauRAMissionVisionValuesTo continua
- Page 115 and 116:
GRAMissionVisionValuesTo supervise
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Source: ECRA• Cross cutting issue
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MalawiType of taxRevenue collected
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GhanaTax categoryRevenue collection