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

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Table 19: CIT filing, assessment and payment obligationsRequire advanceCountry Who is liableDue dates for filing CIT returns and payment/provisional CITBenin All businesses By April 30Botswana Companies or corporations 4 months from the company’s financial end year; tax paid eachquarterBurundi n.a. n.a. n.a.Ethiopia All companies with legal status × Within 4 months after the end of the fiscal yearGhanaKenyaMalawiAll businesses with the exception ofpartnerships and individualsCorporate bodies i.e. limited companies,trusts and co-operativesBusinesses with turnover of 6 millionkwacha per yearReturn filed at the end of taxpayer's accounting date; tax paideach quarterTax is paid in installments on quarterly basis by 20th of 4th, 6th,9th and 12th month in a trading period. Balance of tax is paid 4months after end of trading period. Returns filing is done 6months after end of trading (accounting) period.Return filed within 4 months after the end of taxpayer'saccounting date; tax paid each quarterMauritius All businesses Within 3 months after the end of every quarter of the companyRwandaSierra LeoneAll corporate companies except thoseexempted by the lawA registered incorporated businessduring the year of assessment withchargeable business incomeSenegal n.a. n.a. n.a.South AfricaBusinesses registered as a closecorporation or company it is liable forCITQuarterly – End-September, End-December, End-March andEnd-June - Balance paid within 4 monthsNot later than the end of the quarter one of the year ofassessment6 months after start of tax year, again at the end of the tax yearand 6 months after the end of the tax year a top up payment toavoid interest and final payment after assessment.Tanzania Any company or body corporate UgandaZambiaAll body corporate except thosespecifically exemptedAll businesses with a turnover aboveK200 millionQuarterly - March 31st, June 30th, September 30th, & December31st - Balance paid within 4 monthsOn or before 6 months following the beginning of theaccounting periodQuarterly - 30th June, 30th September, 31st December and 30thMarch. Balance paid within 4 months71
Table 20: VAT filing, assessment and payment obligationsLegalCountryprovisionVAT registrationLegal provision Standardfor timethreshold over afor time limit of assessmentlimit of12 month periodsettlement of period for(USD) 103VATVAT refunds taxpayers on VATpaymentreturnsTradingactivities –Benin 79,890 Otheractivities –29,959Botswana 34,014 60 days and 30daysReturn andpayment dueafter VATassessmentAdministrativearrangementfor securingfunds forrefund 30 days 30 days immediately n.a. n.a. n.a. Burundi 80,000 30 days 30 days immediately Ethiopia 47,985 60 days 30 days immediately Ghana 9,453 104 30 days 30 days 30 days Kenya 62,775 105 None 30 days 21 daysTreasury sets amonthly limitto be set asidefor refundsMalawi 42,673 30 days 30 days 25 days n.a. Mauritius 68,291 106 45 daysLarge taxpayers –30 days Smalland Mediumtaxpayers -90days20 days for nonelectronicreturns, 30 daysfor others× Rwanda 26,120 30 days 30 days 0 days VoluntaryVATregistrationscheme103 Source: IMF (March 2010).104 The registration threshold only applies to the supply of goods. In the case of businesses supplying services, there is no registration threshold.105 Dealers in jewellery, pre-recorded music cassettes, timber, motor vehicle parts and accessories, and suppliers of more than 4 motor vehicles in a year are alsorequired to register irrespective of turnover.106 Certain businesses and professions are not subject to registration threshold such as domestic banks, insurance agents, management companies, lawyers,accountants, consultants.72
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INTERNATIONALTAXDIALOGUE2010Revenue
Page 3 and 4:
Table 12: Total cost of collection
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
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 and 70: Table 18: PIT filing, assessment an
Page 71: CountryHow is the final annual PIT
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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