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

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CountryInterest chargesFailure to file returns on timePIT CIT VATAdministrativeInterestInterestAdministrative penaltiespenaltieschargeschargesAdministrative penaltiesSierra Leonen.a.2 million Leones plus10% of the outstandingn.a.2 million Leones plus 10%of the outstandingn.a.Penalty greater of 1 millionLeones or 5% per month ofoutstanding amountSenegal n.a. n.a. n.a. n.a. n.a. n.a.South AfricaTanzaniaUgandaZambian.a.The statutory rate orTShs. 10,000whichever is highern.a.5% of unpaidoutstanding taxesplus central bankinterest rate plus2%R250 to R16,000 permonth2.5% of tax liability orTShs 10,0002% of tax payable orUshs 200,000 permonth for the periodthe return isoutstandingn.a.n.a.Thestatutoryrate or TShs100,000whichever ishighern.a.5% ofunpaidoutstandingtaxes pluscentralbankinterest rateplus 2%R250 to R16,000 permonth2.5% of tax liability orTShs 100,0002% of tax payable orUshs 200,000 per monthfor the period the returnis outstandingn.a.n.a.n.a.Ushs 200,000or 2% permonthK180,000 or 5%tax duen.a.Not exceeding TShs.500,000or imprisonment for a termnot less than two months,but not more than 10monthsn.a.n.a.87
CountryTable 29: Interest and administrative penalties on late payment of taxInterest chargesFailure to pay tax on timePIT CIT VATAdministrativeAdministrativeAdministrativeInterest chargesInterest chargespenaltiespenaltiespenaltiesBenin n.a. n.a. n.a. n.a. n.a. n.a.Botswana 1.5% n.a. 1.5% n.a.BurundiEthiopiaGhana2% per month onany amounts notfully paid untilsettledAdding 25% overand above thehighestcommerciallending interestrate of banks.n.a.n.a.Birr1,000 for the first30 days or part thereofthe declaration remainunfilled and Birr 2,000for the next 30 daysand Birr 1,500 for each30 days there after thedeclaration remainunfilled.10% of the taxpayable if the failure isfor a period of notmore than 3 monthsor 20% if the failure isfor a period exceeding3 months. If after anotice has beenissued, payment is notmade, an additional5% penalty is leviedfor every monthduring which thedefault continues.2% per month onany amounts notfully paid untilsettledAdding 25% over andabove the highestcommercial lendinginterest rate ofbanksn.a.n.a.Birr1,000 for the first30 days or partthereof thedeclaration remainunfilled and Birr2,000 for the next 30days and Birr 1,500for each 30 daysthere after thedeclaration remainunfilled.10% of the taxpayable if the failureis for a period of notmore than 3 monthsor 20% if the failureis for a periodexceeding 3 months.If after a notice hasbeen issued,payment is notmade, an additional5% penalty is leviedfor every monthduring which thedefault continues.2% of outstandingamount per month1% per monthAdding 25% over andabove the highestcommercial lendinginterest rate of banksBank of Ghanadiscount rate plusone-quarter of thatraten.a.10% after firstreminder notice plus25% after secondreminder notice5% of the amount oftax underpayment foreach month which thefailure continues up to25% such amount butnever exceeds Birr50,000. In any eventthe penalty may notbe less than thesmaller of : (a) Birr10,000; and (b)100% ofthe amount of taxrequired to be shownon the returnn.a.88
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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
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
Page 19 and 20:
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
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 and 76: CountryTable 21: Taxation of small
Page 77 and 78: CountryBasis used todeterminetaxMal
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: CountryTable 28: 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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