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

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CountryKenyaMalawiInterest charges2% per month onamounts not fullypaid.Where the taxunpaid exceedsK22, the rate ofinterest shall bethree-quarters percentum permonth in respectof the first monthor part thereof,with the additionalof one-quarter percentum per monthfor each additionalmonth or partthereof and thefinal rate ofinterest shall applyfor the wholeperiod duringwhich any tax hasremained unpaid,so however that inno case shall thetotal interestpayable be lessthan K5.50.Failure to pay tax on timePIT CIT VATAdministrativeAdministrativeAdministrativeInterest chargesInterest chargespenaltiespenaltiespenaltiesn.an.a.2% per month onamounts not fullypaid.Where the taxunpaid exceeds K22,the rate of interestshall be threequartersper centumper month in respectof the first month orpart thereof, withthe additional ofone-quarter percentum per monthfor each additionalmonth or partthereof and the finalrate of interest shallapply for the wholeperiod during whichany tax hasremained unpaid, sohowever that in nocase shall the totalinterest payable beless than K5.50.n.an.a.2% per month onamounts not fullypaid.20% of tax amountplus 5% eachsubsequent dayMauritius 1% per month 5% of amount of tax 1% per month 5% of amount of tax 1% per month 5% of amount of taxRwanda0.83% of the0.83% of the amount 10% of the tax 0.83% of the amount10% of the tax payableamount of taxof taxpayableof tax100% of the unpaid taxTreasure bill/bondTreasure bill/bondOne and half of the One and half of theSierra Leoneinterest rate plusinterest rate plus 3%central banking central bankingn.a.n.a.3% of the amountof the amount to belending rate until lending rate untilto be paidpaidpayment is made payment is madeSenegal n.a. n.a. n.a. n.a. n.a. n.a.n.an.a.89
CountrySouth AfricaTanzaniaUgandaZambiaInterest chargesPrescribed rate interms of PublicFinanceManagement Act.The statutory ratecompoundedmonthly200,000 or 2% permonth5% of unpaidoutstanding taxesplus central bankinterest rate plus2%Failure to pay tax on timePIT CIT VATAdministrativeAdministrativeAdministrativeInterest chargesInterest chargespenaltiespenaltiespenalties20% of unpaidprovisional taxFailure to pay tax inexcess of TShs500,000, fine of btnTShs 250,000 and TShs1,000,000 andimprisonment btn 3months and one yearor both; in any othercase, a fine btnTShs50,000 and notTShs 250,000imprisonment for btnone month and threemonths or bothn.a.n.a.Prescribed rate interms of PublicFinanceManagement Act.The statutory ratecompoundedmonthly2% per month(simple)5% of unpaidoutstanding taxesplus central bankinterest rate plus 2%20% of unpaidprovisional taxFailure to pay tax inexcess of TShs500,000, fine of btnTShs 250,000 andTShs 1,000,000 andimprisonment btn 3months and oneyear or both; in anyother case, a fine btnTShs50,000 and notTShs250,000,imprisonment forbtn one month andthree months orbothn.a.n.a.Prescribed rate interms of PublicFinanceManagement Act.Commercial banklending rate of theCentral Bank plus afurther 5% perannum2% per month(compounded)0.5% of tax due timenumber of daysoverdue10% of unpaid taxFine not exceedingTShs 500,000 or toimprisonment for aterm of not less thantwo months, but notmore than twelvemonths, or both.n.a.n.a.90
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INTERNATIONALTAXDIALOGUE2010Revenue
Page 3 and 4:
Table 12: Total cost of collection
Page 5 and 6:
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
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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
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
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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 and 88: CountryTable 28: Interest and admin
Page 89: CountryTable 29: Interest and admin
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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