Table 19.1: Collected revenues by entity and category of revenue (example only; actual entities and other details will vary by country)

Collecting entities Category of revenue Collected Revenue
Amount % of total
National tax office   1170   49%  
  Income tax   540   23%
  Value added tax   390   16%
  Corporate tax   200   8%
  Other taxes   40   2%
Custom authority   500   21%  
  Import duties   350   15%
  Export taxes   150   6%
Energy and mines agency   540   23%  
  Oil royalties   380   16%
  Extraction fees   160   7%
Department of Land and Home Affairs   170   7%  
  National part of property tax   120   5%
  Property income   50   2%
Total   2380   100%  

administration among different agencies, which is common in lower capacity countries, particularly for petroleum; and (iii) administration of all natural resources revenues by a dedicated natural resource department, which may be rare, but may apply in petroleum production sharing regimes. In the case of a fragmented organizational framework, assessors should comment in the PEFA assessment report on the extent to which the organizations and state entities involved communicate and exchange information to ensure the effective and efficient administration of natural resources.

19:4. To evidence the materiality used to assess dimensions 19.1, 19.2, 19.3, and all dimensions of PI-20, assessors are encouraged to prepare a table containing information on collected revenue broken down by collecting entities and categories of revenue.

Dimension 19.1. Rights and obligations for revenue measures


19.1:1. This dimension assesses the extent to which individuals and enterprises have access to information about their rights and obligations, and also to administrative procedures and processes that allow redress, such as a fair and independent body outside of the general legal system (ideally a ‘tax court’) that is able to consider appeals.

19.1:2. The PEFA report narrative should provide information on the policies of each revenue agency regarding the dissemination of information. In this regard assessors should focus on the entities that administer most or the majority of central government revenue. The report should also describe the means by which taxpayers obtain information about their rights and obligations, and advice from revenue authorities, and whether the information is publicly available and in what form (e.g., online or


PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA