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

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CountryTable 30: Interest and administrative penalties on failure to correctly report tax liability(amounts in local currency)Interest chargesFailure to correctly report tax liabilityPIT CIT VATAdministrative Interest AdministrativeInterest Administrativepenaltiescharges penaltiescharges penaltiesBenin n.a. n.a. n.a. n.a. n.a. n.a.Botswana n.a. n.a. n.a. n.a. n.a.BurundiEthiopiaGhanaKenyan.a.Liability for the penalty inthe amount of 10 % of theunderstatement or 50% ifthe understatement isconsidered substantial, theunderstatement isconsidered substantial if itexceeds: (a) 25% of the taxrequired; and (b) Birr 2,000n.a.25% or Kshs 10,000,whichever is higher10, 25, 50 or 100%according to thenature of theomissiona) A penalty of 5% ofthe amount unpaidb) 2% the amountunpaid for the nextmonth thereafterWhere the omission ismade withoutreasonable excuse –double theunderstatement; andwhere the omission ismade knowingly orrecklessly - triple theunderpayment of taxn.an.a.n.a.25% or Kshs10,000,whichever ishigher10, 25, 50 or 100%according to the natureof the omissionLiability for the penaltyin the amount of 10 % ofthe understatement or50% if theunderstatement isconsidered substantial,the understatement isconsidered substantial ifit exceeds: (a) 25% of thetax required; and (b) Birr2,000Where the omission ismade withoutreasonable excuse –double theunderstatement; andwhere the omission ismade knowingly orrecklessly - triple theunderpayment of taxn.an.a.Adding 25%over andabove thehighestcommerciallendinginterest rateof banksn.a.25% or Kshs10,000,whichever ishigherP200% of theoutstanding amount10, 25, 50 or 100%according to the natureof the omission5% of the amount of taxunderpayment for eachmonth which the failurecontinues up to 25%such amount but neverexceeds Birr 50,000. Inany event the penaltymay not be less than thesmaller of: (a) Birr10,000; and (b)100% ofthe amount of taxrequired to be shown onthe returnWhere the omission wasmade knowingly orrecklessly - a fine notexceeding GH¢1,000 orto imprisonment for aterm not exceeding 5year, or to both. Othercases a fine notexceeding GH¢500 or toimprisonment for a termnot exceeding 1 year.n.a91
CountryMalawiMauritiusRwandaSierraLeoneFailure to correctly report tax liabilityPIT CIT VATInterest chargesAdministrative Interest AdministrativeInterest Administrativepenaltiescharges penaltiescharges penaltiesn.a.100% of undeclared10 times the correct taxn.a. 100% of undeclared tax n.a.taxliability1% per monthup to 50% of taxup to 50% of taxup to 50% of tax1% per monthn.a.assessedassessedassessed0.83% of the amount of tax10% of the amount of10% of the amount of10% of the amount ofthe understatement ifthe understatement ifthe understatement ifthe understatement isthe understatement isthe understatement isequal to or more than 0.83% of the0.83% of theequal to or more thanequal to or more than5% but less than 20% amount of taxamount of tax5% but less than 20% of5% but less than 20% ofof the tax liabilitythe tax liability taxpayerthe tax liability taxpayertaxpayer ought toought to have paidought to have paidhave paidTreasury bearer bondinterest rate plus 3% of theamount to be paidn.a.Treasurebearer bondinterest rateplus 3% of theamount to bepaidn.a.Treasurybearer bondinterest rateplus 3% of theamount to bepaidSenegal n.a. n.a. n.a. n.a. n.a. n.a.PrescribedPrescribedrate in termsrate in termsPrescribed rate in terms ofSouth0% to 200% of tax on of Public 0% to 200% of tax on of PublicPublic FinanceAfricaunderstatement Finance understatementFinanceManagement Act.ManagementManagementAct.Act.TanzaniaThe statutory ratecompounded monthlyTax in amountexceeding TShs500,000, a fine of notless than TShs100,000and not more thanTShs 500,000, and inany other case, a fineof not less thanTShs25,000 and notmore than TShs100,000Statutory ratecompoundedmonthlyTax in amountexceeding TShs 500,000,a fine of not less thanTShs100,000 and notmore than TShs 500,000,and in any other case, afine of not less thanTShs25,000 and notmore than TShs 100,000Commercialbank lendingrate of thecentral bankplus 5% perannumn.a.10% of unpaid taxFraud – 200%of theamount of tax involvedor TShs 2 million,whichever amount isgreater, orimprisonment tor a termof two years or to bothUganda n.a. 200% of the amount n.a. 200% of the amount n.a. 200% of the amount92
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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
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 and 88: CountryTable 28: Interest and admin
Page 89 and 90: CountryTable 29: Interest and admin
Page 91: CountrySouth AfricaTanzaniaUgandaZa
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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