Revenue Collection

Revenue collection involves collecting tax and non-tax revenues, the effective financial management of collected revenues and the rigorous reporting on these revenues.

a) Government officials accurately identify tax payers and service users.

b) Effective practices are maintained for billing and debt collection for non-tax revenues.

c) Efficient cash management practices are implemented.

d) Rigorous and up-to-date quarterly and annual reports on the collection of tax and non-tax revenues are produced, publicly disseminated and debated.

e) Effective risk management practices are implemented to continuously improve revenue collection.

f) Civil society groups obtain copies of revenue collection reports and assess revenue collection performance relative to resource mobilisation plan targets, they engage with government officials to establish any differences between actual versus planned revenue collection.

a) Government officials explain and justify their performance and decisions in collecting tax and non-tax revenues and engage with civil society groups, who assess explanations and justifications for revenue collection performance and the implementation of revenue collection controls and call for corrective action where this has been inadequate; corrective action is taken on the basis of evidence of poor revenue collection performance.

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