Dimension 19.4. Scoring
| Score | Minimum requirements for scores |
|---|---|
| A | The stock of revenue arrears at the end of the last completed fiscal year is below 10 percent of the total revenue collection for the year, and the revenue arrears older than 12 months are less than 25 percent of total revenue arrears for the year. |
| B | The stock of revenue arrears at the end of the last completed fiscal year is below 20 percent of the total revenue collection of the year and the revenue arrears older than 12 months are less than 50 percent of total revenue arrears for the year. |
| C | The stock of revenue arrears at the end of the last completed fiscal year is below 40 percent of the total revenue collection for the year and the revenue arrears older than 12 months are less than 75 percent of total revenue arrears for the year. |
| D | Performance is less than required for a C score. |
Dimension 19.4. Timing, coverage and data requirements
| Time period | Coverage | Data requirements/ calculation | Data sources |
|---|---|---|---|
| Last completed fiscal year | CG. |
|
|
19.4:4. For this dimension revenue arrears are the total amount, including interest and payment, that is overdue from revenue payers, i.e., that has not been paid to the revenue-collecting entity or other authorized body by the statutory due date for payment. The total amount of arrears excludes late payments of withholding taxes or presumptive taxes that are paid in advance of the final tax assessment. 19.4:5. Assessors should note in the narrative the extent to which arrears include amounts that are considered by the government to be ‘not collectible’ but not yet written off as well as arrears of collections awaiting adjudication (from appeals of tax assessments).
PEFA Handbook Volume 1: The PEFA Assessment Process – Planning, Managing and Using PEFA
