1. Expert group on Supply and Use tables Mauritius, June ‘14
Taxes on products
The South African experience

2. Taxes on products in SU tables
Government finance statistics
South African Revenue Services
Use table
Income and Expenditure survey (IES)
Annual Financial Statistics (AFS)
Data sources
Value added tax
Customs duties
Excise duties
Fuel levy
Provincial taxes
Transfer duties
Types of taxes
Calculate distribution of taxes
Balance to control totals
Method

3. Intermediate consumption
Value added tax
Household
Non-observed economy
Central & Provincial Government
Final demand
Non-VAT claimable products (AFS)
Expert opinion
Ratio by industry
Intermediate consumption
Asset distribution (AFS)
Res building & real estate services
Capital formation

4. VAT Final Demand & Capital
VAT payable
VAT exempt
VAT zero rated
Income and Expenditure survey
Asset distributions
Annual Financial statistics
Household consumption expenditure
Apply ratios calculated above
Use table

5. IES exp on VAT payable supplies
VAT Final Demand
CPC_Code
Total
% VAT payable
IES exp
IES exp on VAT payable supplies
IES % VAT payable 1
CPC_01
29 380 20
5 876
28 278
4 363
15% 3
CPC_03
2 926
100
100% 12
CPC_212
7 697 70
5 388
7 883
6 104
77% 13
CPC_213
5 120
5 160
4 479
87% 14
CPC_214
3 971 16
CPC_22
18 857
13 200
18 523
11 371
61% 17
CPC_231
26 187
18 331
25 423
7 683
30% 18
CPC_232
7 078 19
CPC_233
2 675
CPC_234
23 645
16 552
23 738
13 246
56%

6. VAT IC (Mining) – Selected CPC
AFS SIC 2 - Mining and quarrying
2008/9
2008/09
Description
SIC 21
SIC 23
SIC 24
SIC 25
SIC 2
R million +
Purchases (EAS no. 30)
53 084
10 197
59 606
13 440
Accommodation expenditure (EAS no. 32) 16
331 88 50
Advertising expenditure (EAS no. 33) 90
112
577 54
833
Bank charges (EAS no. 34) 8 13 55
Bursaries (EAS no. 35) 26
158 15
Containers and packaging materials (EAS no. 35) -
104
103
207
Entertainment expenditure (EAS no. 37) 21 29
Insurance premiums (EAS no. 39)
403
319
455
244
Motor vehicle running expenditure (EAS no. 43)
135
213
196
598
Leasing and hiring of plant, machinery etc (EAS no. 44)
534
342
421
778
Paper expenditure (EAS no. 45) 11 44 39
109
Postal, courier, telecommunication services (EAS no. 46) 2 9
Printing expenditure (EAS no. 47)
Railage and transport-out (EAS no. 49)
5 686
5 668
1 406
Rental of land, buildings, other structures (EAS no. 51)
408
496
1 306
162
2 372
Repair and maintenance expenditure (EAS no. 52)
2 418 52
2 537
1 886
6 893
Royalties, copyright, trade names etc (EAS no. 53)
247 36
680
138
1 101
Security services (EAS no. 54) 61
120
114
398
Staff training (EAS no. 58) 12 41 72
177
Stationery expenditure (EAS no. 56)
3 377
1 408
7 626
2 869
15 280
Subcontractors paid (including employment brokers) (EAS no. 60) 67
192
108
563
Travelling expenditure (EAS no. 57)
872
3 102
604
Water and electricity services (excl. taxes) (EAS no. 58) 40 98
1 025
Other expenditure (EAS no. 61)
6 741
4 980
10 458
5 740
27 919
+/-
Changes in inventories: Raw materials etc (Calc. no. L)
(712)
(716)
(4 791)
(351) =
INTERMEDIATE CONSUMPTION
73 913
18 974
88 698
27 847
Sub-Tot
57 496 %
27,45
Do a similar exercise for all other industries

7. VAT IC % distribution 2009 SIC Industry IC % Including VAT
Excluding VAT
VAT
SIC 2
Mining
27,45
38 346
33 637
4 709
SIC 3
Manufacturing
13,77
17 652
SIC 4
Water&Electricty
35 492
33,60
11 924
10 459
1 464
SIC 5
Construction
33,66
62 922
55 195
7 727
SIC 6
Trade
71,88
21 030
SIC 7
Transport
41,62
92 442
81 090
11 353
SIC 8
Business services
37,08
75 705
66 408
9 297
SIC 9
Other services
20 851
54,68
11 400
10 000
1 400
VAT liability
74 632

8. Excise duties - specific
Supply table - Taxes on products No
CPC code
CPC description
Excise duties structure 25
241
Alcohol beverages
10 025 27
Tobacco products
9 199 39 33
Coke oven products, refined petroleum products
1 286 T
Total
20 510

9. Supply table - Taxes on products
Fuel levies - specific
Supply table - Taxes on products No
CPC code
CPC description
Fuel levy structure 39 33
Coke oven products, refined petroleum products
19 716 T
Total

10. Provincial taxes - specific
Supply table - Taxes on products No
CPC code
CPC description
Provincial taxes structure
105 95
Other services n.e.c.
1 006 T
Total

11. Transfer duties - specific
Supply table - Taxes on products No
CPC code
CPC description
Transfer duties structure
105 95
Other services n.e.c.
8 280 T
Total

12. Taxes on products: Control totals
Description
2005
Value added tax
Customs duties and surcharges
16 945
Excise duties
20 602
Levies on fuel
19 716
Provincial taxes on goods and services
993
Transfer duties
8 280
Total - Taxes on products
Combine control totals with distribution keys

13. Taxes on products in SU tables Supply table - Taxes on productsNo
CPC code
CPC description
Value added tax
Customs duties
Excise duties
Levies on fuel
Provincial taxes
Transfer duties
Taxes on
structure
products 1 01
Products of agriculture, horticulture and market gardening
2 553 - 2 02
Live animals and animal products (excluding meat)
721
118
840 3 03
Forestry and logging products
365 7
372 4 04
Fish and other fishing products
106 5 11
Coal and lignite; peat
553 49
602 6 13
Gold, uranium and thorium ores and concentrates 14
Metal ores and concentrates
784 84
868 8 16
Other minerals
2 678
138
2 816 9 17
Electricity, town gas, steam and hot water
255 10 18
Natural water
182 25
241
Alcohol beverages
1 673
109
10 070
11 852 26
244
Soft drinks; bottled mineral waters
315
330 27
Tobacco products
736 34
9 240
10 011 39 33
Coke oven products, refined petroleum products
3 899
114
1 292
19 716
25 022
105 95
Other services n.e.c.
4 652
993
8 280
13 925 T
Total
16 945
20 602

14. DDG: Economic Statistics
END
Joe de Beer
DDG: Economic Statistics