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

Exclusion fromTable 22: Details of presumptive taxation regimesBasis used todetermine Tax rate (%) Eligibility 109 presumptivetaxregimeCountryTaxes replacedFrequency of filingby presumptiveand paying taxestax regimeAll previousBenin Rental value 12national andIncorporateBusinesses withlocal taxesbusinesses andturnover below theBi-annual(including thedefinedVAT threshold.forfait, 110payrollservicestaxes, patent,and license)Botswana n.a. n.a. n.a. n.a. n.a. n.a. n.a.BurundiEthiopia 111Ghana 112TurnoverTurnover &industryTurnoverKenya Turnover 3Schedule of fixedratesPresumptive TOT –2% for sales & 10% forservices.Presumptive incometax – Schedule offixed rates dependingon turnover and(VAT 15% flat rate) forboth goods andservices (single rate)Fixed rate (VAT flatrate scheme)Businesses withturnover below US$30,000Taxpayers withturnover fallingbelow the US$10,500Retailers withturnover below GHS10,000Businesses withturnover fallingbelow the VATthreshold. Lowerlimit set at PAYEthreshold grossedup for profit margin.IncorporatedbusinessesIncorporatedbusinessesAll non-retailsbusinessesIncorporatedbusinesses anddefinedservicesAnnualEvery 30 days aftercalendar month forVAT, and Everyquarter for mediumtaxpayer for TOT,and Once in a yearfor Presumptivetaxpayers TOT&profit taxTurnover tax andincome taxnoMonthly VAT QuarterlyIncome tax andVATCan optinto realregimen.a.109 In Ethiopia and Tanzania, the turnover threshold is lower than the VAT threshold.110 A system based on simplified tax returns containing a small number of basic accounting data.111 The presumptive taxes are collected by local governments.112 A stamp duty also applies to micro-sized unincorporated enterprises that are required to purchase and display a tax stamp every quarter.75