TAXPAYERS EDUCATION AT THE NATONAL REVENUE 纳税人教育在国民收入.pptVIP

TAXPAYERS EDUCATION STRATEGIES FOR SMALL AND MEDIUM TAXPAYERS PRESENTED BY: MOHAMED BANGURA, PUBLIC AFFAIRS OFFICER BACKGROUND The National Revenue Authority was established in September, 2002 with the mandate of collecting domestic taxes It currently has 3 operational agencies- the Income Tax Department, the Customs and Excise Department and the Non-tax Revenue Department. The taxes collected by the NRA include: Customs and Excise duty; Income Tax and Non-tax revenue The NRA collected about Le 619,542 billion for the revenue year 2008 Its annual collection amounts to about 12.5% of the GDP Ratio The NRA has almost completed preparations for the introduction of the Goods and Services Tax (GST) or VAT Small and Medium Taxpayers in Sierra Leone Small and Medium Taxpayers Regime in Sierra Leone fall within the standard assessment bracket administered by the Income Tax Department (ITD) They are being administered by Small and Medium Taxpayers Offices (SMTO) that are found in all the Tax Districts within the ITD Payment rates depend on the category of the SME SME’s are in the majority of taxpayers They have mostly not been compliant with their tax obligations Need for SME Education Campaign Not Registered Businesses Mostly Illiterates Lack of Record Keeping No Bank Accounts Standard Assessment applies They make profit NRA Public Affairs and Taxpayers Education Campaign A new Commissioner General was appointed in January, 2008 IFC/FIAS designed a Communications Strategy for NRA More personnel were recruited to the Public Affairs and Taxpayers Education Unit (PATE) IFC provided technical and financial support to embark on a massive sensitisation campaigns Taxpayers Education Campaign Strategies for SME’s Sustainable radio and television discuss