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

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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
CountryBasis used todeterminetaxMalawi Turnover 3Tax rate (%) Eligibility 113 presumptiveExclusion fromregimeBusinesses withturnover below theVAT threshold.IncorporatebusinessesFrequency of filingand paying taxesMonthlyTaxes replacedby presumptivetax regimeIncome tax andVATMauritius n.a. n.a. n.a. n.a. n.a. n.a. n.a.Rwanda Turnover 4SierraLeoneSenegalSouthAfricaTanzaniaUgandaZambia54 categoriesdefinedTurnoverTurnoverTurnoverTurnoverTurnoverSchedule of fixedrates depending oncategorySchedule of fixedratesSpecial table applies,graduated rates4 band table -Businesses that: Keeprecords - 1.1, 1.3, 2.5and 3.3; Do not keeprecords - fixedgraduated rates5 bands, graduatedrates, mix of advalorem and fixedrates3 and special regimefor transport sectorSource: IMF & Bodin and Koukpaizan (2008)Businesses withturnover below theVAT threshold.NoneQuarterlyIncome tax andVATn.a. n.a. n.a. n.a. n.a.Businesses withturnover below theVAT threshold.Businesses withturnover below theVAT threshold.Businesses withturnover below US$14,000Businesses withturnover below theVAT thresholdBusinesses withturnover below theVAT thresholdDefinedservices andincorporatedbusinessesDefinedservicesNoneDefinedservicesNoneAnnualBi-annualQuarterlyQuarterlyMonthly (transportsector - daily)Income tax andVATIncome tax andVATIncome tax andstamp dutyIncome tax andVATyesCan optinto realregime (VAT)113 In Ethiopia and Tanzania, the turnover threshold is lower than the VAT threshold.76
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INTERNATIONALTAXDIALOGUE2010Revenue
Page 3 and 4:
Table 12: Total cost of collection
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PCCAPAYEPITPSVRAGBRRARTSASACUSARSSS
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Executive summaryRevenue administra
Page 9 and 10:
Institutional arrangements for reve
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• All unified semi-autonomous rev
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B. Scope of revenue bodies’ respo
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C. Relative autonomy of revenue bod
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Survey results (Table 3)• All rev
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Key observationsRevenue administrat
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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 and 72: CountryHow is the final annual PIT
Page 73 and 74: Table 20: VAT filing, assessment an
Page 75: CountryTable 21: Taxation of small
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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