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

CountryTable 28: Interest and administrative penalties on late filing (amounts in local currency)Interest chargesFailure to file returns on timePIT CIT VATAdministrativeInterestInterestAdministrative penaltiespenaltieschargeschargesAdministrative penaltiesBenin 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 taxEthiopiaAdding 25% overand above thehighest commerciallending interest rateof banks.Birr1,000 for the first30days or part thereof thedeclaration remainunfilled and Birr 2,000for the next 30 days andBirr 1,500 for each 30days there after thedeclaration remainunfilled.n.a.1% permonthAdding 25%of lendingrate 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 remainunfilled, and Birr 2,000for the next 30 days andBirr 1,500 for each 30 daysthere after the declarationremain unfilledGhana n.a. GH¢1 per day n.a. GH ¢ 2 per day n.a.Kenya5% of the principaltax amount or Kshs1,000 whichever ishighern.a5% of taxliability orKshs 10,000whichever ishigherAdding 25%over and abovethe highestcommerciallendinginterest 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 outstanding1% 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 outstanding1% per month0.83% of theamount of taxThe greater of P50 per day or10% on outstanding amount5% of the amount of taxunderpayment for eachmonth which the failurecontinues 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