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

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CountryRwandaSierraLeoneRequireadvance orprovisionalPITSenegal ×SouthAfricaTanzaniaUgandaZambia ×Who is liableAny person earningincomeA sole proprietor orpartnershipAny person earningan incomeIndividuals withincome other thanremuneration andindividualsoperatingbusinesses in theirown namesAny person withincome not taxed atsourceIndividuals outsidewithholding taxregimes and allindividuals whoearn rental incomeAll persons earningbusiness incomeWhen payableQuarterlyQuarterlyFrequency ofpaymentsEnd September,end December,end march, andthe following yearend JuneQuarterly but notlater than 15th ofthe end quartermonthStandardcomputation ofpaymentsBased on last year’sperformanceBased on estimatesfor current yearMonthly Monthly Income tax table n.a.August 1st, February2nd, SeptemberEnd of each quarterQuarterlyMonthly, 15 daysafter end of themonth6 months afterstart of tax year,end of the tax yearand 7 months afterthe end of tax yearfor final payment31st March, June30th, September30th, Dec 31st30thSeptember,31stDecember,31stMarch,30th JuneBased on estimate bytaxpayer but limitedto last issuedassessmentEstimates based onprevious quarterperformanceBased on pastperformance orprojected incomeFinal annual PITdue dateEnd June of thefollowing year Buteffective 2010 - endof March thefollowing yearNot later than 15thJanuary for theprevious year6 weeks to settlefinal liability afterassessment3 months after theend of each taxyear45 days from thedate of service ofthe notice of taxassessmentMonthly Self-assessment 30th March69
CountryHow is the final annual PIT computedEmployees filing obligation ingeneralSelfassessed/assessedBenin Based on reconciliation of advance payments Employers AssessedBotswanaComputed by revenue officers throughassessmentEmployersAssessedBurundi Based on reconciliation of advance payments Employers AssessedEthiopia Based on reconciliation of advance payments Employers Self-assessedGhanaApplication of a graduated rate to all incomeEmployers. employees only file areturn when they want to claimreliefs relating to insurance, aged Assesseddependants and professionaltrainingKenyaUsing graduated scale with any amount overKshs 38,893 taxed at 30%.personal income of Kshs Employers and EmployeesSelf-assessed10,164 is not liable to PITMalawiBased on financial statementsEmployers; employees filevoluntarilyAssessedMauritiusBy computing the tax liability for the full year anddeducting advance payments made during the EmployeesSelf-assessedyearRwanda By corresponding rates i.e. 0%, 20% and 30%Normally done by employersexcept when local staff work withinternational agencies that areSelf-assessednot subject to pay taxSierra LeoneDifference between final tax and provisionalSelf assessed andEmployerspaymentlater auditedSenegal n.a. Employers AssessedSouth AfricaTaxable income is calculated as gross income lessexempt income less deductions less assessed EmployeesAssessedlosses brought forward plus taxable capital gains.TanzaniaBased on marginal tax rates having determined Withholding tax on employmentchargeable incomeincome is finalSelf-assessedUgandaBased on marginal tax rates having determinedchargeable incomeEmployersSelf-assessedZambia Based on reconciliation of advance payments Employers Self-assessed70
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INTERNATIONALTAXDIALOGUE2010Revenue
Page 3 and 4:
Table 12: Total cost of collection
Page 5 and 6:
PCCAPAYEPITPSVRAGBRRARTSASACUSARSSS
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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
Page 59 and 60: Domestic tax return filing, assessm
Page 61 and 62: 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: Table 18: PIT filing, assessment an
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 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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