Table 27: <strong>Tax</strong> officials’ search powersCountry<strong>Tax</strong> officials havepowers to enterbus<strong>in</strong>esspremises withouttaxpayers'consent andsearch warrant<strong>Tax</strong> officialshave powers toenter dwell<strong>in</strong>gswithouttaxpayers'consent andsearch warrant<strong>Tax</strong> officials havepowers to seizedocumentswithouttaxpayers'consent andsearch warrant<strong>Tax</strong> officials canrequest a searchwarrant withouthelp of othergovernmentagencies<strong>Tax</strong> officials canserve a searchwarrant without thehelp of othergovernmentagenciesBen<strong>in</strong> Botswana Burundi × × × ×Ethiopia × Ghana Kenya ×Malawi Mauritius × × × × ×Rwanda Sierra × × ×LeoneSenegal × × South× × × <strong>Africa</strong>Tanzania × Uganda × ×Zambia × × × 85
CountryTable 28: Interest and adm<strong>in</strong>istrative penalties on late fil<strong>in</strong>g (amounts <strong>in</strong> local currency)Interest chargesFailure to file returns on timePIT CIT VATAdm<strong>in</strong>istrativeInterestInterestAdm<strong>in</strong>istrative penaltiespenaltieschargeschargesAdm<strong>in</strong>istrative penaltiesBen<strong>in</strong> n.a. n.a. n.a. n.a. n.a. n.a.Botswanan.a.Late submission - P100per day; Failure tosubmit - P2,000Burundi 1% per month 5% of the amount of taxEthiopiaAdd<strong>in</strong>g 25% overand above thehighest commerciallend<strong>in</strong>g <strong>in</strong>terest rateof banks.Birr1,000 for the first30days or part thereof thedeclaration rema<strong>in</strong>unfilled and Birr 2,000for the next 30 days andBirr 1,500 for each 30days there after thedeclaration rema<strong>in</strong>unfilled.n.a.1% permonthAdd<strong>in</strong>g 25%of lend<strong>in</strong>grate ofNationalBank ofEthiopia.86Late submission - P100per day; Failure to submit- P2,0002%compoundedmonthly5% of the amount of tax n.a. FBU 500,000Birr1,000 for the first30days or part thereof thedeclaration rema<strong>in</strong>unfilled, and Birr 2,000for the next 30 days andBirr 1,500 for each 30 daysthere after the declarationrema<strong>in</strong> unfilledGhana n.a. GH¢1 per day n.a. GH ¢ 2 per day n.a.Kenya5% of the pr<strong>in</strong>cipaltax amount or Kshs1,000 whichever ishighern.a5% of taxliability orKshs 10,000whichever ishigherAdd<strong>in</strong>g 25%over and abovethe highestcommerciallend<strong>in</strong>g<strong>in</strong>terest rate ofbanksn.a Kshs 10,000 n.aMalawi n.a. K50,000 n.a. K200,000 n.a.MauritiusRwanda1% per month0.83% of the amountof tax.Rs 2,000 per monthsubject to a maximum ofRs 20,000Rwf 100,000 for smalltaxpayers; Rwf 300,000for medium taxpayers;Rwf 500,000 for largetaxpayers for the periodthe return is outstand<strong>in</strong>g1% permonth0.83% of theamount oftaxRs 2,000 per monthsubject to a maximum ofRs 20,000Rwf 100,000 for smalltaxpayers; Rwf 300,000 formedium taxpayers; Rwf500,000 for largetaxpayers for the periodthe return is outstand<strong>in</strong>g1% per month0.83% of theamount of taxThe greater of P50 per day or10% on outstand<strong>in</strong>g amount5% of the amount of taxunderpayment for eachmonth which the failurecont<strong>in</strong>ues up to 25% suchamount but never exceedsBirr 50,000. In any event thepenalty may not be lessthan the smaller of : (a) Birr10,000; or (b) 100% of theamount of tax required to beshown on the returnGH¢100 and a further GH¢0.05 for each day that thereturn is not submittedK20,000 the first day delayedand additional K10,000 eachsubsequent dayRs 2,000 per month subjectto a maximum of Rs 20,000100% for the unpaid tax
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