ppt课件-fairandefficientrevenuecollectionovercomingthe.pptVIP

MR. WALLACE AKONDOR: Commissioner Customs Division-Ghana Revenue Authority Fairness and efficiency Increasing trade volumes versus Compliance Low valuation compliance Common valuation offences in Ghana Some Commodities and associated offences Trade mis-invoicing in Ghana Ensuring fairness and efficiency in valuation Resolution of valuation disputes Strategies and skills International Collaboration Fairness is one of the canons of taxation The tax system should strike a balance between the interest of the taxpayer and that of tax authorities Efficient revenue collection by Customs is a way of maximizing revenue collection at minimal cost. Increasing trade volumes and the requirement for speedy processing and facilitation. Compliance levels are low Need for Risk Management to ensure efficient resource allocation Developing countries depend largely on Customs duties and taxes as the major practical source of revenue to finance government spending. However, Customs administrations in these countries are confronted with low valuation compliance and prevalence of falsified trade documents. Part of the Valuation function is undertaken by DIC’s [ In Ghana there are five such Companies] Submission of falsified invoices and other trade documents has often led to the following offences relating to some identified commodities: Mis-invoicing Wrong origin of goods Misdescription Misclassification Commodity Under-invoicing Wrong Origin Mis-description Wrong HS code Rice * * Sugar * * * Frozen chicken * * * Tomato paste * Ethyl alcohol * * * * Pasta * Fruit juices * * * Gross Illicit flows = $14.39bn (2002-2011) Average of $1.44bn per annum Constitutes 6.6% of GDP Significant adverse impact on the fiscal balance over the period Source: Global Financial Integrity Report May 2014 WTO Agreement on Customs Valuation (ACV) offers fair, uniform and neutral valuation. The complexity of Customs valuation resulting from the application of the ACV and stric