TANZANIA REVENUE AUTHORITY

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1 REFORMS RELATING TO TAX, GOVERNANCE AND NSPARENCY IN TANZANIA BY RISHED M. BADE ACTING COMMISSIONER GENERAL at the Diplomatic Dialogue for High Commissioners and Ambassadors from Africa at the House of Lords on 4 March 2013

2 SCOPE 1.0 Introduction 2.0 Fourth Corporate Plan 3.0 Tax Administration Reforms in Tanzania 4.0 Subsequent achievements reported 5.0 Incentive for Investment in Tanzania 6.0 Challenges 4.0 Strategies for Resource Mobilisation 5.0 Conclusion

3 About Tanzania Tanzania borders Kenya, Uganda in the north, Rwanda, Burundi and DR Congo in the west, Zambia, Malawi and Mozambique in the south. Main export Gold, followed by Cotton, Tobacco, Coffee, Tea, and Sisal. Recent discoveries of huge gas reserves has boosted Tanzania s visibility in the international arena with entrance of multinational Oil and Gas companies. Population, mid-year (millions) 46.2 GDP (US$ billions) 33.9 Gross capital formation/gdp 36.7 Exports of goods and services/gdp 31.1 Gross domestic savings/gdp 17.5 Gross national savings/gdp 20.6 Current account balance/gdp -9.3 Source: World Bank: Tanzania at a Glance

4 1.0 INTRODUCTION was established under Act cap 399 and became operational in July 1996 with the following functions: a) Assess, collect & account for Govt Revenue b) Administer revenue laws c) Advise Govt on fiscal policy d) Promote voluntary tax compliance e) Improve quality of service f) Counteract Fraud tax evasion g) Produce trade statistics and publications

5 1.0 INTRODUCTION (Cont d) Reform Agenda strategic plans in is implemented through five-year The Strategic Plan in force now is fourth, The CP4 is built on achievements gained in CP3 and the desire to address challenges for continual improvement Vision, Mission and Core Values summarize the strategic focus of the Fourth Corporate Plan

6 2.0 Fourth Corporate Plan Overview cont d Mission, Vision, Core Values Vision: To Increase revenue to GDP ratio to 19.9% by 2018 Improve efficiency Widen the tax net: (informal sector, specialized sectors mining, oil, gas telecom, tourism, construction, real estate, financial sector) Mission Statement: Core Values: We make it easy to pay tax and make lives better Ensure simplified and transparent processes Easy access to services Increased compliance hence Increased revenue collection Accountability organisation that values and promotes accountability Integrity fair and honest in dealings with stakeholders Professionalism apply law fairly and consistently using our knowledge 6

7 2.0 Fourth Corporate Plan Overview cont d Strategic Themes: common direction to achieve objectives Convenience: Deliver cost efficient, consistent and reliable taxpayer services Streamlining of processes; automation; self service options * Req: A culture and practice of efficiency, transparency & accountability Compliance: Taxpayer segmentation for optimal resource allocation based on risk Comprehensive taxpayer compliance strategy; service & education pgms * Req: A culture of high quality service delivery Continual Improvement: is a dynamic organisation, always changing for the better New ideas, innovation, sharing of information to improve performance * Req: A culture that is receptive to change 7

8 3.0 Tax Administration Reforms 3.1 Integration of operations has moved over time from a tax-type to functional tax administration Taxpayer Segmentation started in 2001 with introduction of Large Taxpayers Office Handles 450 taxpayers Contributes 71% of domestic Revenue collections VAT and Income Tax Department integrated into Domestic Revenue Department in 2005 Handles small and medium taxpayers Contributes 29% of domestic revenue

9 3.0Tax Administration Reforms Other Administrative Reforms Greater emphasis placed on service to taxpayers Tax laws and regulations simplified. The East African Cooperation Customs Management Act adopted Staff competence, motivation and accountability addressed through: a revision of staff remuneration; the introduction of a balanced scorecard performance management system; strengthening of the Institution of Tax Administration (a training academy); implementation of annual training plans; and the introduction of a code of conduct and anti-corruption strategy. Automation of all key processes and introducing e-filing and e-payment Implementation of a quality management system (ISO 9001:2008).

10 4.0 Subsequent achievements reported Revenue collection performance improved significantly Revenue collection moved from USD 400m per annum in 1998/99 to USD 6bn in 2013/14 Revenue as Percentage of GDP increased from 9.5% to now 17% A more transparent tax reform process Taskforce to review new tax measures includes private sector members Use of Electronic Fiscal Devices to better promote compliance Automation has enabled to connect its systems with business community for effective monitoring of taxpayer sales Greater emphasis placed on service to taxpayers with the introduction of : Taxpayers Charter, a taxpayer service center, a stakeholder s forum and a Taxpayer Appreciation Day

11 4.0 Subsequent achievements reported Revenue Mobilisation 9,000, ,000, ,000, ,000, ,000, ,000, ,000, ,000, ,000, Actual Collection Actual Collection Income tax withheld at source (PAYE) and other withholdings contributes around two-thirds of total income tax; with corporate income tax contributing roughly one-third Excises contribute roughly 20 percent of total tax revenue, with the greatest share attributable to excises on petroleum imports VAT contributes nearly 30% of total revenue collection Revenues collection from international trade (custom duty, excise and VAT on imports ) contributes roughly 40% of the total revenues.

12 5.0 Incentive for Investment in Tanzania Tanzania investment attractions investments is due to:. Strategic Location Attractive Investment Regime Investment Incentives Investment Guarantees Plenty of Natural Resources High Growth Potential Memberships of Bilateral Trade Agreements Public Private Partnerships Export Processing & Special Economic Zones Magnificent Business and Leisure Destinations Key facilitation players are Tanzania Investment Centre Export Process Zone Authority (EPZA) Tanzania Revenue Authority Incentives given in the form of Tax, trade and Investment facilitation.

13 6.0 CHALLENGES Broadening the Tax Base Changing of Staff mindset and Staff Integrity ICT infrastructure Auditing of Specialised Sectors Putting in place a modern regulatory tax regime and revenue management framework for oil and gas Formalisation of the Informal economy Government budgetary expansion that require frequent review of tax laws to increase revenues to fund growing budget Fall in commodity prices

14 7.0 STEGIES Enhancing Audit Capacity in specialized sectors Enhancing communication and and with external agents exchange of information within Improving classification & valuation of Customs Data Strategies to minimise tax evasion through increasing compliance checks Adequate preparation for new upcoming legislations: New VAT Act Tax Administration Act Annual Budgetary Review Measures

15 8.0 CONCLUSION will continue to implement its core function of collecting and accounting of Government revenue is committed to improve domestic resource mobilisation to enable the Government fulfil its social obligations is determined to make Tanzania self sufficient in terms of budgetary requirements and reduce Development Partner Assistance is committed to creating a workable partnership with the private sector in balancing revenue mobilization and economic growth

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