1. Learning points – Enhancing VAT Compliance Management in Africa
VADA Workshop in Uganda
14th – 16th June 2016

2. Learning points on enhancing VAT Compliance Management
VADA – 14th to 16th June 2016
COMPLIANCE ISSUES…
Cash economy that makes tracking transactions difficult
Fictitious input VAT claims/missing taxpayer/ghost Taxpayers
Aggressive tax planning
Poor record keeping
Financial difficulties especially where supplies are made to government(Donor)
Learning points on enhancing VAT Compliance Management

3. Learning points on enhancing VAT Compliance Management
VADA – 14th to 16th June 2016
…COMPLIANCE ISSUES…
Abuse of VAT reliefs
Lack of capacity to audit some transactions/e-commerce .
Incomplete & Inaccurate registration details.
Manual invoicing systems prone to error.
Learning points on enhancing VAT Compliance Management

4. Learning points on enhancing VAT Compliance Management
VADA – 14th to 16th June 2016
…COMPLIANCE ISSUES…
Legal challenges – low penalties and deterrent prosecution
Sale of Tax receipts/ Tax invoices
Suppression of sales
Increasing offsets
Learning points on enhancing VAT Compliance Management

5. Learning points on enhancing VAT Compliance Management
VADA – 14th to 16th June 2016
Best practices…
Implementation of Risk Mgt (ERMS) - Tanzania
Fast tracking refunds - Uganda
Ack. receipts by govts debts owed - Ghana
Increase threshold to eliminate challenged businesses/reduction of compliance costs - Uganda
Adopt electronic fiscal devices – Rwanda, Tanzania, Malawi
Use of Law to support VAT Administration - Rwanda
Learning points on enhancing VAT Compliance Management

6. Learning points on enhancing VAT Compliance Management
VADA – 14th to 16th June 2016
…Best practices…
Campaigns, draws, lotteries to encourage issuance of receipts, EFDs – Rwanda, Tanzania
Physical Monitoring – Rwanda, Ghana, Tanzania
Stakeholder involvement, EFD & electronic systems implementation - Uganda
Educating the public and simplifying the VAT– Uganda, Ghana, Malawi, Gambia, Tanzania, Rwanda
Learning points on enhancing VAT Compliance Management

7. Learning points on enhancing VAT Compliance Management
VADA – 14th to 16th June 2016
…Best practices…
Client Segmentation and sector revenue gap analysis – Uganda, Tanzania
Return examination/ desk audit– Uganda, Tanzania
Learning points on enhancing VAT Compliance Management

8. Learning points on enhancing VAT Compliance Management
END
Thank you
Learning points on enhancing VAT Compliance Management