Revenue Administration in Sub-Saharan Africa - International Tax ...
Revenue Administration in Sub-Saharan Africa - International Tax ...
Revenue Administration in Sub-Saharan Africa - International Tax ...
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Domestic tax return fil<strong>in</strong>g, assessment, and payment systemsChapter VIKey f<strong>in</strong>d<strong>in</strong>gs<strong>Tax</strong>payer registration• All revenue bodies, except SARS, assign taxpayers a tax identification number (8to 13 characters) ostensibly across all tax types, <strong>in</strong>clud<strong>in</strong>g customs.• N<strong>in</strong>e revenue bodies have numeric taxpayer identifiers while the other 5 haveidentifiers with both numeric and alphabetic characters.• Seven revenue bodies reported they also assign taxpayers separate taxpayeridentifiers for CIT and VAT.Return fil<strong>in</strong>g, tax assessment and payment systems for PIT• In most countries, tax laws obligate <strong>in</strong>dividuals earn<strong>in</strong>g <strong>in</strong>come to assess theirtax liability, prepare and submit a tax return, and pay PIT—a self assessmentsystem.• Majority of revenue bodies rely on the use of withhold<strong>in</strong>g systems (PAYE) toadm<strong>in</strong>ister tax on <strong>in</strong>dividuals <strong>in</strong> formal employment.• PIT fil<strong>in</strong>g and payment periods vary across revenue bodies.Return fil<strong>in</strong>g, tax assessment and payment systems for CIT• All revenue bodies reported they implement self-assessment systems for CITand conduct risk-based audits.• All revenue bodies’ CIT systems are based on payment ofprovisional/<strong>in</strong>stallment tax mostly on a quarterly basis.• Most of the surveyed revenue bodies require bus<strong>in</strong>esses to file their f<strong>in</strong>al CITreturns accompanied by audited accounts a few months after the end of theiraccount<strong>in</strong>g period.Return fil<strong>in</strong>g, tax assessment and payment systems for VAT• All surveyed countries have implemented a VAT.• They all have set a registration threshold that def<strong>in</strong>es who is liable for VATregistration. However, they also have provisions for voluntary registration.• A few, mostly Francophone, countries have 2 VAT thresholds, one for sale ofgoods and another for services.• Three revenue bodies have designed simplified fil<strong>in</strong>g requirements for smallVAT taxpayers.• Five revenue bodies have implemented a VAT withhold<strong>in</strong>g system.• Seven revenue bodies require selected taxpayers to submit a detailed scheduleof purchases and/or <strong>in</strong>voices with their VAT returns.58
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