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

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CountryZambiaInterest chargesNegligible omissions - 17%of the amount; Willfuldefaults - 35%; Fraud - 52.5% of the amount omittedFailure to correctly report tax liabilityPIT CIT VATAdministrative Interest AdministrativeInterestpenaltiescharges penaltieschargesNegligibleomissions -17% of theamount;n.a.Willfuldefaults -n.a.35%; Fraud -52.5 % of theamountomittedAdministrativepenaltiesFailure to use cashregister: First offence –5,400,000; Secondoffence – 10,800,000;Third offence –14,400,000 Units93
AnnexesAnnex 1: Organization structures for selected revenue bodiesMRABoard ofDirectorsCommissionerGeneralInternal AuditDeputyCommissionerGeneralSecurity ServicesPublic Relationsand TaxpayerEducationPolicy, Planning &ResearchBoard Secretary& LegalCustoms & Excise Domestic Taxes Investigations Administration FinanceInformationTechnology94
Page 1 and 2:
INTERNATIONALTAXDIALOGUE2010Revenue
Page 3 and 4:
Table 12: Total cost of collection
Page 5 and 6:
PCCAPAYEPITPSVRAGBRRARTSASACUSARSSS
Page 7 and 8:
Executive summaryRevenue administra
Page 9 and 10:
Institutional arrangements for reve
Page 11 and 12:
• All unified semi-autonomous rev
Page 13 and 14:
B. Scope of revenue bodies’ respo
Page 15 and 16:
C. Relative autonomy of revenue bod
Page 17 and 18:
Survey results (Table 3)• All rev
Page 19 and 20:
Key observationsRevenue administrat
Page 21 and 22:
You are entitled to expect SARS:Box
Page 23 and 24:
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 and 92: CountrySouth AfricaTanzaniaUgandaZa
Page 93: CountryMalawiMauritiusRwandaSierraL
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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