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

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Table 24: Tax payment systems and methodsCountryBychequeIn personAtagency( e.g.bank)At taxofficePhonebankingInternetbankingDirectdebitpaymentPaymentkioskfacilityBenin × × × × × ×Botswana × × × × × ×Burundi × × × × ×Ethiopia × × × ×Ghana × × × ×Kenya × × ×Malawi × × × × × ×Mauritius × × × × Rwanda × × × × × ×SierraLeone× × × × ×Senegal × × × × × ×SouthAfrica × Tanzania × × × × ×Uganda × × × × × ×Zambia × × × ×Use ofcreditcards79
Legal and administrative powers of revenue bodiesChapter VIIKey findingsGeneral powers of revenue bodies for debt collection• All the surveyed countries have sufficient (albeit rarely utilized) powers toenforce payment of tax, including the powers to:(1) engage taxpayers and agree on a reasonable payment schedule;(2) use tax clearance certificates as a means to bar debtors from undertakingbusiness activities with government agencies;(3) place a lien over debtors’ assets;(4) collect the debt from third parties that do business with the debtor; and(5) seize debtors’ assets.• About half of the revenue bodies surveyed have powers to publish the names ofdebtors, initiate bankruptcy and/or asset liquidation procedures to recover taxarrears, and restrict defaulting taxpayers from traveling overseas (especiallynon-resident debtors).• Four revenue bodies have the powers to deny debtors access to certaingovernment services.Information Gathering Powers of Revenue Bodies• The extent of powers available to revenue officials to enter and search businesspremises and taxpayers’ dwellings without a court warrant vary acrosscountries—only half of surveyed revenue bodies reported having such powers.The other half have to apply for a search warrant from the courts or otherrelevant government departments.• In a few countries, revenue officials must be accompanied by a designatedindependent official (such as a police official) when conducting a search.• All revenue bodies surveyed have sufficient powers to obtain information fromthe taxpayer and third parties for the purpose of executing tax administrationfunctions.• A number of revenue bodies have designed procedures to receive, process, anddisseminate this information.• In addition, 9 countries reported they have powers to provideincentives/rewards to informers to encourage provision of credible taxinformation.Interest and penalty regimes• Almost all revenue bodies impose either, or a combination of interest chargesand administrative penalties on non-filers, late filing, late payment of taxes,and incorrect declaration of tax liabilities across PIT, CIT and VAT, designed toinclude a combination of both fixed amounts and ad valorem rates.• Interest and penalty regimes differ for the same offence across tax-type andspecifically for CIT and PIT on one hand and those for VAT on the other.80
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INTERNATIONALTAXDIALOGUE2010Revenue
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Table 12: Total cost of collection
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PCCAPAYEPITPSVRAGBRRARTSASACUSARSSS
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Executive summaryRevenue administra
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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
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Box 4: An example of a codified set
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Table 2: Tax and non-tax revenues a
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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 and 76: CountryTable 21: Taxation of small
Page 77 and 78: CountryBasis used todeterminetaxMal
Page 79: Use of electronic application in ta
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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