Revenue Administration in Sub-Saharan Africa - International Tax ...
Revenue Administration in Sub-Saharan Africa - International Tax ...
Revenue Administration in Sub-Saharan Africa - International Tax ...
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CountryTable 25: General powers of revenue bodiesGrantfurthertimeto payMakepaymentarrang.CollectfromthirdpartiesRestrictoverseastravel bydebtorArrangeseizureofdebtors'assetsClosebus<strong>in</strong>essor cancellicenseOffsetdebitson taxcreditsObta<strong>in</strong>lienoverassetsWithholdgov.paymentsto debtor<strong>Tax</strong>clearancefor gov.contractsDenyaccess tocerta<strong>in</strong>gov.servicesImposetaxdebts oncompanydirectorsPublishnamesofdebtorsBen<strong>in</strong> × Botswana × × × ×Burundi × × × × ×Ethiopia × × Ghana × × ×Kenya × × × × × × Malawi × Mauritius × Rwanda SierraLeone Senegal × × ×South<strong>Africa</strong> × × Tanzania × × × × ×Uganda × Zambia × × × × ×Initiatebankruptcyand/or assetliquidation83