February 2009 prem 4 Africa Region

Revenue Management

15. 
    Revenue collection is the responsibility of the General Directorate of Tax (DGCI) and General Directorate of Customs (DGA).³⁰ Detailed revenue maps are sent daily to DGT (by type of tax, fee, and others) of fiscal and customs revenues collected the previous business day, indicating deposits to the Treasury account. For DGA, the Import Declaration Form is filled out electronically, including the code identifying duties or customs revenues. Revenues are filed directly in the customs offices (fiscal houses)³¹ for daily consolidation and deposit into the Treasury account. Deposits are made in two temporary bank accounts of the Treasury, one for VAT-related deposits and another for various types of customs revenues. Twenty-five percent of the revenues collected remains in a specific DGA account and is not included in the state budget.
    
16. 
    The fiscal revenue collection is administered by DGCI through a specific payment form on which the taxpayer provides data of the amount to be paid, including the economic classification of the revenue (the form includes bar codes). Payments are made in the commercial banks through check, cash, or direct debit.³² Despite modern payment methods, the taxpayer can still pay without providing the classification code, thus duplicating the work of DGCI, which must identify the revenue and prepare and send the detailed maps to the Treasury. Moreover, preparation of these maps still relies on the hard-copy receipts of the payment invoices.
    
17. 
    Revenue collection comprises both advanced and old payment forms, including manual processes for identifying revenue and reporting revenues collected. Upgrading such models should be analyzed jointly with developing the accounting, Treasury management, and revenue management modules to be implemented through SIGOF. The fundamental premise is that all government revenues, understood to encompass all income into the state budget, must be collected through the banks consistent with the principles of account unification and standardization.
    
18. 
    It is important to promote standardization of revenue collection, starting with the creation of a Single Payment Form, which will include all revenues in the state budget. The process will be as follows:
    

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  Once the revenue payment form is filled out, the citizen will proceed to pay in an accredited commercial bank.
  
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  The accredited commercial bank will deposit the amount in the Treasury’s temporary bank account and send the document to the clearinghouse within 48 hours.
  
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  Once the document is cleared, the Treasury bank account will be debited or credited.
  
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  The incorporation of resources in the Single Treasury Account will be reconciled daily against liabilities and gross receipts to be categorized.
  
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  According to a deadline to be defined by DGT, all data included on the Single Payment Form will be sent by the commercial bank to the Operational Nucleus for Information Systems (NOSI), which will classify it according to SIGOF for accounting and fiscal purposes.
  
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  In accordance with the revenue collection code, the resources can be included in SIGOF as Treasury availabilities or as availabilities for the institutions responsible for the revenue collection.
  

Recommendations:

Government revenues and expenses should be collected and paid through commercial banks in accordance with the principle of account unification. The collection, accounting, and consignment of revenues should be automatic, avoiding manual operations as much as possible. The following actions also are recommended:

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  Establish a mandatory economic classification in a single payment form for all government revenues. Collection should be undertaken by accredited commercial banks (comply with the rules in the provision manual to provide revenue collection services).
  
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  Update the DGA payment procedures with more automated and reliable methods.
  
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  Create a manual that includes all revenue collection rules to be applied by the accredited commercial banks so that all collection data required (tax identification number, or NIF, value, date, and revenue code) are entered concomitantly with payment by citizen.
  
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  Require mandatory direct transfer to NOSI of files containing all the revenue collection data in a format to be defined by the government, so that it is processed in SIGOF, making it available to the other government agencies (DGCP, DGCI, DGT, and DGA).
  
• 
  Establish revenue classification mechanisms that enable individual identification of resources available.
  
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  Create operational procedures that ensure correct revenue accounting in all its stages, even after the resources have been paid into the account, when rectifications, compensations, and restitutions can be made.
  
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  Eliminate sending revenue collection documents to the clearinghouse. After implementation of the Single Treasury Account, within the context of SIGOF, the commercial bank should transfer the revenues directly to the Single Treasury Account and the data file to NOSI, according to the deadlines included in the service provision manual.
  

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