ABSTRACT
Circumstances among others have painted CEPS as an institution that is not patriotic. This has relegated the contribution of CEPS to the background. This study is aimed at exploring the contribution of CEPS in respect of Revenue and Non-Revenue functions to National Development over the period 2008 – 2011. Customs, Excise and Preventive Service (CEPS) established under the CEPS (Management) Law 1993 PNDCL 330 has proved it worth in tax administration, collecting GH¢ 24,800,000, GH¢ 31,5000,000, GH¢ 37,100,000 and GH¢ 45,900,000 in 2008, 2009, 2010 and 2011 respectively in Kumasi, contributing 1% in total CEPS revenue in Ghana. Aside revenue collection, CEPS is mandated to prevent internal and external aggression, unwholesome goods from entering the country, smuggling and drug peddling. Since this study was aimed at exploring CEPS contribution, qualitative approach was used. The study was further enhanced with quantitative analysis through the use of graphs and tables.
An Unstructured interview was used in gathering the primary data, with this; convenient sampling was use to select the respondent. Some recommendation made were, training and development of tax officials, public education for the taxpayers, Documentation, that is, putting customs regulations in the form of magazines and the judicious utilization of tax proceeds for the citizenry This study focused solely on CEPS and the role of indirect tax in national development. There is a need for further research into other revenue agencies to ensure that more revenues are mobilized to the government for National Development.
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DEDICATION
We wish to dedicate this document to the Almighty God and all those who helped us in diverse ways for the successful completion of this project.
ACKNOWLEDGEMENT
We owe gratitude to the Almighty God for providing us with the strength and knowledge to come out with this research document. We give our heartfelt and appreciation to Mr. Appiagyei Eric, a lecturer at Christian Service University College for his comments, constructive criticism, suggestions, advice and personal interest shown in the progress and completion of this document. We also thank all the CEPS officials – Kumasi for the diverse ways in which they helped us. Our profound thanks also go to each of the group members for without their encouragement and their support this work would have stillborn However we take sole responsibility for any errors, blemishes and omissions in this work. All criticisms, comments and suggestions are welcome so that together we as students will set the records straight.
ACRONYMS AND ABBREVIATIONS
CEPS Customs Excise and Preventive Service
ECOWAS Economic Community of West African States
GCMS Ghana Customs Management System
GCMS Ghana Customs Management System
GC-Net Ghana Community Network
GPRTU Ghana Private Road Transport Union
HS Harmonised System
IRS Internal Revenue Service
KIA Kotoka International Airport
LTU Large Taxpayers Unit
MDAs Ministries Departments and Agencies
NRL National Reconstruction Levy
RAGB Revenue Agencies Governing Board
TCC Clearance Certificate
TCC Tax Clearance Certificate
WTO World Trade Organisation
CHAPTER ONE
1. 1 Background
Ghana has been implementing reform and modernization initiatives in its tax administrations since independence. This paper outlines and assesses the effectiveness and efficiency of the Customs, Exercise and Preventive Service (CEPS) and the Customs unit under the Ghana Revenue Authority (GRA).
The review suggests that though CEPS has been effective and efficient in its operations over the years and again since joining the GRA, generally the unit lag behind international good practice. This can seen in the treatise by the following; The challenges of the 21st Century are placing massive demands on Customs administrations. Now, more than ever before, there is a need for Customs administrations to be more responsive. An understanding is required of issues such as globalization, the dynamics of international trade, the technicalities of the trade supply chain, emerging policy directions and the complexities of the global landscape. Pravin Gordhan (march 2004)
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The basic strategy for modernizing Customs administration is straightforward: establish transparent and simple rules and procedures [,] and foster voluntary compliance by building a system of self-assessment buttressed by well-designed audit policies. Implementing this, however, requires addressing a range of issues, involving links with trade policy, organizational reform, the use of new technologies, the appropriate nature and extent of private sector involvement, designing incentive systems to overcome governance issues—and many others.
1.2 RESEARCH QUESTION AND OBJECTIVE
The paper seeks to get answer to the following questions; What are the various reforms and modernisation in operation of CEPS What are the impact of these reforms in term of effectiveness and efficiency the operation of CEPS. Ghana in 2009 adopted the revenue authority governance model combining a number of separate revenue services for value-added tax (VAT), income tax and Customs under one structural umbrella, these services were hitherto coordinated by a central governing board under the ministry of finance. Customs operations are still run by a distinct Customs service within the revenue authorities. The objective of the paper is to assess the effectiveness and efficiency of the operation of CEPS and the Customs unit after this structural reform in reference to operation of CEPS before this structural reform.
1.3 SIGNIFINANCE OF THE STUDY
The significance of the study is to let the readers and tax authorities assess the operation of CEPS before and after the structural reform in 2009 and the impact of this reform on the economy as a whole. After the study, the CEPS should have the ability to generate enough revenue to finance government expenditure. The importance of this study cannot be under estimated as this would make it possible to overcome the problems that hinder the smooth operation of CEPS so that some recommendations could be provided for improvement of CEPS.
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1.4 METHODOLOGICAL APPROACH
This is largely a qualitative study that relies on secondary information comprising IMF country Tax Administration reports, and review of relevant CEPS and Customs unit administration in Ghana and other international organizations literature.
1.5 LIMITATIONS
The greatest challenge to this paper was the time limitation to complete the paper. Information on the internet on both CEPS and GRA were very scanty and therefore limited the researchers to access to sufficient data for proper and comprehensive analysis.
CHAPTER TWO
2.0 Introduction
This chapter reviews existing theories and studies on the effectiveness and efficiency of customs divisions in their operations in Ghana and across the world.
2.1 HISTORY OF AND DEVELOPMENT OF CUSTOMS, EXCISE AND PREVENTIVE SERVICE (CEPS) IN GHANA
The Customs, Excise and Preventive Service (CEPS) was established under the provisions of PNDC Law 144, otherwise referred to as the Customs, Excise and Preventive Service Law 1986, as an autonomous Public Service institution to replace the Customs and Excise Department. The law that gave CEPS its mandate is the Customs Excise and Preventive Service (Management) Law 1993, PNDCL 330, as amended, together with other laws and regulations which prescribe the mode of operations and penalties for various infringements.
In 1986, Customs, Excise and Preventive (CEPS) and Internal revenue service (IRS) were taken out of the Civil Service and made semi-autonomous self-Accounting Public Sector Institutions with separate Boards to govern them. An Institution called the National Revenue Secretariat was also set up in 1986 by the Government to formulate Revenue Policies and to manage Tax reforms as well as supervise and co-ordinate the activities of IRS and CEPS. The NRS had no legal backing and therefore was made a department under the Ministry of Finance after some few years of its existence. The Value Added Tax Service was establish in 1998 when VAT was introduced in Ghana to administer Sales and Service Taxes and other Consumption taxes which were then handled by CEPS and IRS. The idea of Integration came up as far back as 1998 when the Revenue Agencies Governing Board Act 558 was passed to provide a single Board for CEPS, IRS and VATS even though operational powers were still left to the Commissioners of the three institutions. The RAGB began its operations in 2001 with the responsibility to supervise and co-ordinate the activities of the Revenue Agencies to maintain an efficient Tax Collection System and also restructure the agencies through Tax Reforms.
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In 2002 the RAGB was tasked to manage a Taxpayer Identification numbering system which was introduced to enhance information sharing among the Agencies. To further deepen the autonomy status of the Agencies an Act was passed to allow them to retain a percentage of their collection to run their Administrations. A further step was taken towards Integration when in 2004; the Large Taxpayer Unit (LTU) was set up to operate on functional lines as a pilot project. It was also to address the needs of large taxpayers as a one stop shop operation. In March 2009 the RAGB issued a strategic plan which recommended the establishment of a single Revenue Authority on functional lines as the way forward for effective and efficient Administration of Revenue mobilization in Ghana.
2.2 FUNCTIONS OF CUSTOM, EXCISE AND PREVENTIVE SERVICE (CEPS)
In Ghana, the Custom, Excise and Preventive Service (CEPS) is the state organization responsible for the collection of taxes levied on Imports, Export and some locally manufactured goods. CEPS collect about 60% of total government revenue and are used to finance the country’s recurrent budget and development projects of health, education, housing, transport, communication etc.
The tax administered by the Ghana Customs, Excise and Preventive Service is indirect, unlike the Direct Tax administered by the Internal Revenue Service. Indirect tax is levied on Imports, Exports and Locally manufactured goods, and is paid by importers, exporters and manufacturers and transferred to the consumer for payment by way of pricing. CEPS also ensures the protection of the revenue by preventing smuggling which is by physically patrolling the borders and other strategic points, examination of goods and premises, as well as documents relating to them. In addition CEPS performs agency duties on behalf of other government organizations ministries by seeing to the enforcement of laws on imports and exports. For example the Ghana Customs Excise and Preventive Service (CEPS) enforce export restrictions and prohibition on drugs, arms and ammunitions. The functions of Custom, Excise and Preventive Service are subject to the general control of the Internal Revenue Secretariat and can be divided into two main functions- Revenue and Non-Revenue functions.
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2.2.1 The Revenue Functions
Some of the Revenue functions include; the computation or evaluation of custom and excise duties and the protection of the revenue generated. To achieve these functions CEPS has three units within its outfit responsible for these functions. These are Custom Unit, Excise Unit and Preventive Unit.
The Custom unit takes care of the collection and protection of custom duties and other taxes on both exported and imported goods. They do these at the airports, harbors, post offices and frontier the stations. The Excise unit has control over manufacturing activities in the country. All factories whether large or small, are under the control of Excise unit. The Preventive unit is charged with the duty of protecting revenue and the sovereignty of the country. This is done by physically patrolling the borders of the country to prevent the smuggling of uncustomised goods and detection of various custom offences. They employ detective and preventive skills (that is search, examine, rummage, find arrest, detain, seize, destroy, prosecute and penalize).
2.2.2 Non-Revenue functions
The Non-Revenue functions are duties performed by CEPS on behalf of other government agencies. This includes functions on behalf of Ministry of Health and Interior, CEPS ensures that illicit and substandard drugs, unwholesome or expired goods, object or substance that degrade our environment or endanger our health, safety and life or devastate our sense morality are not imported into the country. In addition, CEPS protects and helps the conservation and preservation of certain plants and animal species as well as art crafts, monuments and museum places. The importation of all forms of arms and ammunitions are restricted and the CEPS ensure that all such imports are covered with valid permit. The CEPS also functions on behalf of the Ministry of Trade and Industry, CEPS for the purpose of expedition clearance of international travelers on arrival departure have installed electronic detectors at Kotoka International Airport, Ghana only international airport to provide faster services.
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In addition, CEPS grant legal duty-free concessions to international travelers as well as manage the customs aspect of duty-free shops for easy patronage by these travelers and operations by their owners. CEPS, also provides services to international community directly flow from various bilateral and multilateral agreements, international treaties, convention and protocols signed by the government of Ghana. Most of the services here concern the management or proper administration on the implementation of custom related schemes and facilities provided for this agreement. For instance the part of ECOWAS Trade Liberation scheme is administered by CEPS. So also is such arrangement
under Lome convention of the EU-ACP counties.
Similarly the World Trade Organization (WTO) system of valuation of gods and services is managed by CEPS as well as the protection of trade related intellectual under the arrangement of the World Intellectual Properties organization (WIPO).
CEPS also deliver services under some foreign extra-territorial legislation, example under the AGOA (African Growth Opportunity Act of the USA).
It has already started putting up fast facilities to promote trade in commodities indicated in the AGOA.
2.2.3 Prohibition and Restriction
The fact that taxes are levied on imports exports does not suggest that anything can be exported out of this country. Prohibitions and restrictions are placed on importation and exportation of goods. For the purpose of this study, import prohibition, export prohibition, import restriction and export restriction will be focused for discussion.
2.3.4 Import Prohibitions
Under the laws of Ghana, some goods and items are prohibited from being imported into the country. Among such goods are narcotic drugs, ammunitions imported by post, foreign cigarettes, toxic waist, plants, contaminated goods animals, etc. these are items that can be used to cause hazard to the health of the people even to the point of death. If their importation is encouraged importers could filter them into the country without detection by the security agencies.
Other items are foreign soli beads of inflammable celluloid or other similar substances, raw coffee imported over land or by inland waterways. Any of these can cause health problems or many seek to undermine the economy of the country. It is important that items that work against the health of the people and the economy of the country are prohibited from entering the country. For instance, counterfeit notes and coins of any country brought into the country may be exchanged for Cedis in the money market where powerful detection equipments are not available. Such currencies cannot be used for anything else since they are not good medium of exchange and defy the quality for general international acceptability. Similarly, goods bearing fraudulent trademarks are prohibited for the reason that they can be either sub-standard or harmful to the society. Banning the importation the importation of dangerous weapons such as flick-knives is to ensure that the lives of people are preserved as much as possible.
2.2.5 Export Prohibitions
The Ghanaian exporter must be aware that narcotics, parrots, Ghanaian currency in excess of GHs 5000 and indeed goods prohibited by any law in Ghana are absolutely prohibited from exportation. Narcotics such as cocaine, Indian hemp are drugs that are internationally banned from exportation because of their deadly effects on the users. The government of Ghana has realized the serious reduction in the population of parrots, valuable birds in the country, hence the ban so that the remaining can breed and increase their population. The Ghana cedi belongs to Ghanaians and nowhere outside Ghana can one use the cedi for any serious business transaction as a result are people not allowed to export the currency outside the country.
2.2.6 Import Restrictions
Apart from the prohibited items, there are goods which can be imported into the country only when the importer gets a permit, a license or a certificate from the appropriate institution or organization. To import gold coins, one needs to obtain license from Ministry of Finance: for rough or uncut diamonds, license should be obtained from the same authority as above. The importation of arms ammunitions requires permit or license from the Ministry of Interior so that arms in the hands of individuals can be controlled to prevent violence, anarchy and insecurity. Cinematography files imported through any point of entry other than Tema, Takoradi and Accra ports. Evaporated milk containing at least less than 8% by weight of milk and fat are items which can only be imported after a permit or license has bee obtained from CEPS. Live plants and animals can be only being imported after seeking license from the Plant and Animal Quarantine Division of the Ministry of Agriculture. All communication equipments should be imported by obtaining license from the National Communication Board which is capable of giving specifications of equipments that can operate soundly within our frequency range.
For any form of importation to take place, there are certain requirements that must be satisfied. These include the collection of an Import Declaration Form (IDF) from the Ministryof Trade, a valid income tax clearance certificate from the Internal Revenue Service (IRS) issued in the name of the importer, a clean report of findings issued by the Society General Surveillance (SGS) for goods with Free on Board Value exceeding ¢5.00 packing list attestedinvoice, a Sales Tax Clearance Certificate (STCC) from CEPS for manufactures who clear raw materials from the ports. These are necessary for the CEPS to allow the goods to be cleared. Failure to do so contravenes the customs laws and attracts severe sanctions.
2.2.7 Export Restrictions
Certain items under the laws of the country are under export restrictions. A restriction is placed on the export of precious minerals such as gold, diamond, etc so that these economically valuable items will not get depleted. To export, one needs a permit from the Precious Minerals Marketing Corporation (PMMC).
Similarly, to export any type of wildlife, a permit will have to be granted by the Department of Game and Wildlife. Live plants from the land can only be exported under licensed. The exportation of locally produced items like kente, handicrafts, carvings, paintings etc can only take place after seeking approval from the Ghana museum and Monuments Board (GMMB).
2.3 CEPS CONTRIBUTION TO TAX REVENUE
The study reveal that there is an increasing reliance on indirect taxes administered by CEPS because they contribute over 41% of total tax revenue and have been the significant source of revenue for a very long time. CEPS which may not be well or often remembered is that the institution is now the first line protector and defender of Ghana’s territorial integrity. Since the withdrawal of soldiers from the frontiers in August, 1988, CEPS has been providing both external and internal security to our local and national communities satisfactorily. The harmonized coding system (HS) is now the universally acclaimed one for classifying import and export commodities. This represents a sharp departure from the Brussels Tariff Nomendature (BTN) and the Standard International Trade Classification (SITC) that has been in use for the past 30 years in Ghana.
2.4 POTENTIAL CHALLENGES CONFRONTING THE ADMINISTRATION OF INDIRECT TAXES
Reviewing the challenges of the administration of indirect tax, it was found out that, some business firms acknowledge the importance of tax revenue as regards the numerous roles the government has to play yet they consider tax payment as a burden. Some of the problems related to collection and administration. Sometimes, there is controversy over the amount to be paid. The tax payer may expect to pay a certain amount while the collecting agent may also expect different amount. In developing countries such as Ghana, the total number of identified tax payers is very small. This is due to a large number of small scale unregistered firms in the informal sector. The tax burden is therefore borne by the relatively few registered ones in the formal sector. Sales and Service taxes have all been replaced. VAT is a tax on the final consumer but in practice it is charged as an addition to the price of goods and services of the production and distribution chain (Minlah, 2007).
One of the most important studies in this area was carried out by Baunsgaard & Keen (2005).
The researchers conducted a survey to explore the problems with mobilising domestic resources which are made worse due to fall in revenue for developing countries. This has been a particular serious problem for low income countries. In Ghana, registered businesses do not issue invoices, and fail to keep an up – to – date account of transaction. He/she canobstruct the visit by tax officers, prepare false accounts and invoices and even attempt to evade tax. Research from the IMF shows that while rich countries have succeeded in compensating for the fall in customs revenue through Value Added Tax (VAT), the poorest countries have only succeeded in replacing about 30% of lost customers’ revenue through other tax bases.
According to Chand & Moene (1999); Fjeldstad (2006), multinational corporations play a central part for instance through manipulating transfer prices to avoid taxation. They also noted that tax evasion by domestic tax payers is also widespread in poor countries. In a related research, Lieberman (2003), Rothstein (2000), both emphasized that the willingness of the tax payers to pay taxes can be low for historical, political, or cultural reasons, but their reluctance can also be attributed to lack of trust in authorities that consistently misuse publicfunds. They pointed out that tax evasion in poor countries like Ghana is probably one of the factors that contribute mostly to corruption in the public sector.
Christian Aid (2008); argued that corruption and tax evasion are widespread. Studies conducted from developing counties show that it is not unusual that half or more of due taxes never reach the state coffers because of corruption and tax evasion. Some tax officers are found to have made the assessment quite negligently or maliciously for their self interest. Quarshie (2009) in his dissertation, examined the structure of indirect tax in Ghana, observed the contribution of VAT to resource mobilisation and analyzed the existing problems of indirect tax in Ghana through the primary and secondary data and information, has concluded that the main problem for business houses are accountants who fail to keep, file and bill records. Though from the theoretical point of view, it is true that the VAT system among indirect taxes is the best and advanced fiscal tool, its effect in the context of Ghana is not as expected because of lack of strong and honest tax administration, lack of motivation and service minded attitude among the tax officials, lack of cooperation among the business community, lack of strong coordination between tax collectors and tax payers, lack of strong political consciousness.
Dasgupta & Mookherjee (1998); Svensson (2003) “Studied the impact of tax revenue to the GDP of developing countries” The survey results revealed that all respondents believe that poor countries often lack the resources and capacity for building effective tax collection systems. Given the scarce administrative resources, it is rational for tax collectors to concentrate their efforts on the relatively small number of available tax payers who have the ability to pay, but lack the political contacts that can ‘’protect‘’ them against tax. Since it is difficult to collect taxes in poor, agricultural economies, Bird & Zolt (2005) tried to discover the current status that the tax bases are often small, and the cost of collecting income is recurring and unstable.
Bird & Zolt (2005) conducted a survey using the questionnaire, the results indicated that income tax generates around 7 percent of GDP in developed countries and is paid by about 45 percent of the population. The corresponding number for developing countries is only 2 percent of GDP paid by less than 5 percent of the population. Stotsky and Woldemariam (1997) explored how the political and economic elite in many developing countries is often not part of the tax base because of tax exemptions and evasion. Subsequent findings by Bird & Wallace (2004) indicated that the tax base often does not include people in liberal professions like lawyers, doctors and private consultants who are in the service sector. I suggest that tax related information should be published regularly. Interview programme with professors, researches, tax experts and economists should be conducted and published through advertising media very often. Enforcement should be effective through more audits, investigation and collection visit and integrated approach to total tax system should be introduced for successful implementation of indirect.
2.5 SOME MEASURE IMPROVING TAX ADMINISTRATION FOR REVENUE ENHANCEMENT 2001-2006
The following administrative measures have been undertaken by CEPS to improve revenue collection. They are:
• Automation of CEPS warehousing facility to facilitate monitoring;
• Regular, but unannounced physical inventory of warehouses;
• Full automation of Customs Procedures, at the Kotoka International Airport;
• Initiation of a Trade Agreement on Transit Trade with Togo, Burkina Faso and Cote d’Ivoire to ensure exchange of information so as to eliminate revenue leakages;
• Intensification of patrols along the borders to reduce smuggling; and
• Establishment of a more efficient operation of the revenue agencies which is expected to subsequently reduce tax evasion.
2.5.1 Automation of Customs Procedures
Government assisted CEPS in the automation of clearing procedures through the installation of the Ghana Customs Management System (GCMS) and the Ghana Community Network (GC-Net), which is computer based information systems at Tema and Kotoka International Airport (KIA) and at the CEPS headquarters.
2.5.2 Intensifying Post Clearance Reviews
One way to facilitate international trade is to ensure that intervention by customs personnel in the clearance process is kept to the minimum. However, to detect and plug revenue leakages that were arising from this intervention, post clearance review was intensified by the CEPS.
2.5.3 Bonded Warehousing Reforms
All bonded warehouses have been grouped transparently into two: Category A and Category B based on the turnover of the warehouses. CEPS currently only accept bonds issued by banks on behalf of bonded warehouses. The fee charged for registration of bonded warehouses was increased to the cedi equivalent of $2,000 for category A warehouses and the cedi equivalent of $1,000 for category B warehouses. Renewal fees for bonded warehouses were revised upward to the cedi equivalent of $600 for category A and to the cedi equivalent of $300 for category B.
2.5.4 Improving Security at the Ports
CEPS, Ghana Ports and Harbour Authority (GPHA) and the Ghana Police Service intensified security operations at the ports. CEPS is also collaborating with the Ghana Navy to co-ordinate its coastal patrols.
2.5.5 Monitoring of Temporary Importation of Vehicles
A number of vehicles, particularly of ECOWAS origin, are brought into the country under temporary license but such vehicles sometime get registered under fake licenses. To check this fraud in vehicle registration, CEPS formed a task force for the monitoring of temporary importation of vehicles to ensure that such vehicles some of which eventually get registered in the country pay the required duties and taxes.
2.6 ORGANIZATIONAL ARRANGEMENTS IN GHANA
Administratively integrated Customs and tax administrations are dominant in Anglophone Africa. Other than Liberia and Nigeria, which have separate tax and Customs agencies, the other countries bring the administration of Customs and tax under one organization; a revenue authority. The revenue authority model was implemented starting with Uganda in 1991, and quickly spread to the other countries, generally spurred on by development partners, particularly the United Kingdom’s Department of International Development (DfID).
Ghana on 31 december 2009, adopt the revenue authority governance model combining three separate revenue services namely Value-Added Tax (VAT),Internal revenueService (IRS) and Customs, Excise and Preventive Service (CEPS) under one structural umbrella—these services were hitherto coordinated by a central governing board under the ministry of finanyhce. The integration is back by the Ghana Revenue Authority Act, 2009 (Act 791) and Act establish the Ghana Revenue Authority as body corporate with perpetual succession and common seal and may sue and be sued in its corporate name. The organisation reform focused on functional revenue and administration and improving custom service delivery in line with international best practice. And the management and operations of domestic tax and custom divisions through the review of process and procedures.
The integration is to achieve administrative and tax compliance cost and provide better services to the taxpayer. It makes the three agencies more efficient and cut out functions which are duplicated. The integration will enhance uniformity and harmony and service as one-stop-shop process for revenue generation which is more convenient to taxpayer.
2.6.1 Division of the Ghana Revenue Authority
Section 17 of the Ghana Revenue Authority Act, 2009 (Act791) gives three main divisions each headed by a Commissioner- General. The three-winged structure designed to ensure maximum efficiency in the Authority’s core business of revenue mobilisation merges the management support services of finance, administration, research of the erstwhile agencies under one Support Services Division, leaving the Customs Division and the Domestic Tax Revenue Division unencumbered by peripheral functions to focus entirely on revenue collection with Support Services Division supporting them with the required management services.
2.6.1.1 Domestic Tax Revenue Division
The Domestic Tax Revenue Division combines the functonal operations of the internal revenue service and value added tax service. The Domestic Tax Revenue Division (DTRD) is a division of the Ghana Revenue Authority under the Ministry of Finance. It is a Public Service Organization charged with domestic tax administration. As a division of the Ghana Revenue Authority, it is very strategic in the achievement of national goals. It is headed by a Commissioner who is responsible for the day to day running of the division and subject to the direction of the Commissioner General and the Ghana Revenue Authority Board on matters of policy.The core functions of the Service are:
1. To identify all tax payers.
2. Assess the taxpayer to taxes & levies.
3. Collect the taxes and levies.
4. Pay all amounts collected into the consolidated fund.
The division is responsible, under various legislations, for the collection of the following taxes & levies:
Income Tax – Corporate Tax, personal Income Tax, and Pay As You Earn (PAYE)
Value Added Tax
Gift Tax
Capital Gains Tax
Domestic Excise Duty
Stamp Duty
Royalties
National Health Insurance Levy (NHIL)
GetFund Levy
Communications Levy
National Stabilization Levy.
2.6.1.2 Customs division
The Customs Division continues with the main functional operations of the collection of customs and excise duties and the preventive duties at the country’s boaders. Thus Customs Division is responsible for collection of Import Duty, Import VAT, Export Duty, Petroleum Tax, Import Excise and other taxes. At present, the Domestic Tax Revenue Division (VAT) collects Excise Duty on behalf of Customs except Excise Duty on Petroleum products. The taxes are used to finance the country’s recurrent budget and development projects in the health, education, housing, the transport sector etc.
Customs also ensure the protection of the revenue by preventing smuggling. This is done by physically patrolling the borders and other strategic points, examination of goods, and search of premises, as well as documents relating to the goods. As a frontline institution at the country’s borders, Customs also plays a key role in surmounting external aggression and maintains the territorial integrity of Ghana. Customs is part of the country’s security network. In addition to these functions, Customs performs agency duties on behalf of other government organisations and ministries by seeing to the enforcement of laws on import and export restrictions and prohibitions.
2.6.1.3 Support Service Division
The Support Service Division is the fusion of the support services which were separately and independently performed in each of the three agencies. Such services include finance and administration, estates and general services, and information and communication technology. However, the internal audit section and the legal services section come directly under the Commissioner-General.
2.6.2 Objects of the authority
Section 2 of the Act gives the objects of the Authority as follows;
a) provide aholistic approach to tax and customs administration
b) reduce administrative and tax compliance cost and provide better service to taxpayer.
c) promote efficient collection of revenue and the equitable distribution of tax burden and ensure greater transparencyand integrity.
d) ensure greater accountanbility to government for the professional management of tax administration.
e) improve information linkage and sharing of the information among the divisions of the Authority
f) provide a one-stop-shop service for taxpayers for the submission of returns and payment of taxes
g) provide common tax procedures that enable taxpayers to be governed by a single set rules; and
h) provide for other matters related to the improvement of revenue administration
2.6.3 Function of the authority
In order to achieve the objects outlined above the authority shall;
a) assess and collect taxes interest and penalties on taxes due to the Republic with optimum efficiency
b) paythe amounts collected into the consolidated fund unless otherwise provide by Act 179 and other Acts.
c) promote tax compliance and tax education
d) combat tax fraud and evation and cooperateto that effect with other competent law enforcement agencies and revenue agencies in other countries.
e) advise District Assemblies on the assessment and collection of their revenue
f) prepare and publishreports and statistics related to its revenue collection
g) make recommendations to theminster responsible for finance on revenue collection polivy; and
h) perform any other function in relation to revenue as directed by the Minister responsible for finance or assigned to it under any other enactment.
2.6.4 GOVERNANCE STRUCTURE
The Authority is headed by a Commissioner-General. There are three major Divisions – Domestic Tax Revenue, Customs and Support Services each headed by a Commissioner Taxpayers will be segmented into three identifiable groups based on defined criteria (Large, Medium and Small) Tax collection will be reorganised on functional lines rather than tax types The business processes of domestic taxes will be re-engineered and modernized to increase efficiency.
2.7 WHY THE NEED FOR INTEGRATION?:
Before the Integration Tax administration in Ghana was beset with many challenges, a few of them were: Fragmentation of domestic tax administration and its obvious negative consequences. Lack of a strong unified Head quarters to support and manage the operations of, Domestic Tax administration and the Customs service. Duplicated Support function across the Revenue Agencies.
Pursuit of separate and uncoordinated reforms by the Revenue Agencies. Incomplete data on Taxpayers due to non-integrated I.T systems for data storage and retrieval. Ineffective application of the tenets of taxation, equity, fairness, simplicity, convenience, transparency and tax neutrality. Existence of significant weaknesses in the key functions and business processes needed to administer a modern tax system. To address all the challenges it was quite clear that the solution lies with the integration of the three Revenue Institutions and also to catch up with the world as the best practice in Tax Administration.GRA was established therefore to integrate and modernize the operations and management of Domestic Taxes and Customs on functional lines. In doing so, the following elements are being restructured:
Taxpayer Services
Returns and Payments Processing
Debt management, enforcement and dispute resolution.
Audit and Investigations.
To achieve these reforms taxpayers are being segmented into large, medium and small to allow for the provision of special services. Systems and procedures are also being developed to manage these segments. A sixteen (16)member Project Management Team (PMT) headed by a Project Director has been formed to see to the planning, implementation and monitoring of the whole Integration process. A lot has been achieved since the launch of the project in January 2010 and that will be discussed later in another compilation. The benefits envisaged:
By the end of the Life cycle of the GRA integration management project, it is envisaged that the following benefits might have been achieved:
A.To the Nation:
Well defined command structure for tax revenue administration Holistic approach to tax and customs administration
Effective and efficient collection of revenue, greater transparency, accountability and integrity. Optimal revenue mobilization.
Enhanced effectiveness and efficiency through the use of shared services including data within a comprehensive IT System.
B. To the Customer/Client (Taxpayer)
Delivery of better services to customers (Taxpayers)
Provision of harmonized tax procedures and single set of rules to ensure fairness to taxpayers Reduced cost of compliance
Enhanced taxpayer consultation.
C. To the GRA:
Improved information sharing among the three Divisions
Optimal use of human, logistical and financial resources.
Enhancement of Stakeholder trust and confidence in tax administration. Elimination of duplication in support Service Functions.
Improvement in work ethics An opportunity to enhance the Public and International Image of the GRA. Reduced cost of collection
D. To the staff of the GRA
Improvement in Skills training and promotion of staff professionalism. An enhanced understanding of customer service.
A complete and holistic view of Taxpayer needs.
Total tax persons.
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 RESEARCH DESIGN
The two notable approaches to conducting research are through quantitative and qualitative. Since this study was aimed at exploring the contribution of CEPS, qualitative approach was used. This was preferred to quantitative analysis because it seeks to provide greater understanding of a concept rather than precise measurement or quantification. Despite it qualitative nature, the study was enhanced with quantitative analysis through the use of tables, graphs and other pictorial charts to enable readers analyze it from a different angle.
3.2 SOURCES OF DATA
Due to time constraints only secondary data were collected in order to achieve the real accurate result out of this study. These were sought from Ghana Revenue Authority (GRA)-CEPS office in Kumasi metropolis, existing literatures and publications.
3.2.1 SECONDARY SOURCES
Secondary data comprised concepts, definitions, past statistics, and research results contained in raw data and published summaries to serve as the foundation and context for the study. The secondary data of this research were collected from the following sources: Published and unpublished reports, articles and dissertations on the subject. Newspapers, such as Ghana Daily Graphic, Business & Financial News Publications annual reports of Ghana Revenue Authority – CEPS. Publications of Ghana Statistical Service Budget Statement of Economy Survey. Various books written by Tax Experts.
Websites: Bank of Ghana, Ghana statistical Service, Ministry of Finance and Economic Planning.
3.3 METHOD OF DATA ANALYSIS
The raw data obtained from a research is meaningless unless it is changed into information for the purpose of decision making. The data analysis involved summarizing the raw data into a manageable size, developing summaries and applying statistical inferences. The researcher used the following steps to analyze the data for the study. The qualitative data method will also be used to discuss and assess the data collected in order to draw logical conclusions and recommendations. The data collected was further examined critically to facilitate acquisition of authentic evidence for the study. This was done by way of verification of information from the entire data obtained. This was to enable the researchers examine the activities of CEPS and assessing the effectiveness and efficiency of the operations of CEPS and customs division of GRA.
CHAPTER FOUR
Introduction
This chapter deals with the critical analysis of data and compared to the literature review to the study and the presentation of data collected under the relevant headings
4.1 VICES AND SOME OBSERVATIONS
Generally, headquarters operational policy functions are still poorly developed in Anglophone Africa with very centralized management practices which require all approvals/decisions to be referred upward to the highest levels of the organization. It is therefore not uncommon for the heads of Customs to intervene in the majority of cases, leaving very little time for strategic planning, articulation of value-adding directions and managing in a visionary manner. A headquarters structure, staffed with a small professional and experienced team adds critical value to the organization by: (a) developing and documenting the operational policies and procedures to ensure their consistent application throughout the organization; (b) developing and disseminating strategic and operational plans to the field delivery offices; and (c) using appropriate indicators to monitor operational performance against plans. Through this kind of feedback, improvements to policies, processes, and procedures can be made.
4.2 ETHICS AND INTEGRITY
Corruption in Africa generally, and in Customs administration specifically, has been widely documented (for example, see Stasavage and Daubrée, 1998, and Hors, 2001).
The demand and receipt of bribes by revenue administration staff subverts tax compliance, undermines governance, and concerns many stakeholders. Organizations such as Transparency International have prominently exposed the issue of corruption. All the Anglophone African countries are signatories to the revised Arusha Declaration on Integrity in Customs that tasks individual member countries to implement the framework. Measures taken by some of the countries and revenue agencies/Customs administrations include:
(1) passage of national anticorruption legislation;
(2) creation of anticorruption agencies or Ombudsmen offices;
(3) development of revenue agency-specific anticorruption strategies that are aligned to national policy;
(4) increased accountability through national auditor general investigations and representation before parliamentary accountability committees;
(6) creation of specific staff internal affairs units and staff disciplinary frameworks;
(7) establishment of ad hoc commissions of enquiry into revenue agency corruption; and
(8) prosecution of offenders (revenue agency staff and taxpayers).
Customs administrations do not operate in a vacuum, and national ethical attitudes and practices have important behavioral bearing. Any Customs (and domestic tax) administration and its staff will be particularly at risk in a generally corrupt environment where governance and accountability are lacking. With reference to the World Bank’s governance indicators, Ghana has made credible progress in fighting corruption in its customs administration. This is to extent improve the efficiency in its administration. This assessment focuses on actual monetary or revenue contributions of CEPS and Customs division to the tax revenue of the country.
3.2.2.1 CEPS Tax Collection to Total Tax Revenue
The table below shows the annual contribution of tax revenues mobilized by the country and CEPS’ contribution to that revenue. From the table above it can be observed that CEPS alone collects on the average GHc 850.56 million from the period 2000 to 2007, with 2007 recording the highest collections of GHc 1,663.19 million in taxes over the same period.
The percentage increment over previous year for each year under review is 52.59%, 27.32%, 53.50%, 30.09%, 21.50%, 13.06%, 29.74% for 2001, 2002, 2003, 2004, 2005, 2006, 2007 respectively. However on the average the annual percentage increase of taxes collected was 28.48%, 29.93% and 27.20% for CEPS, VAT and IRS respectively. This implies though CEPS is the largest contributor as far as tax revenue is concern it might not necessarily be the most effective and efficient in its collection process.
The trend in table 3 shows that CEPS has been the highest contributor to the total tax collection of the country recording 55.01% on the average every year. This is followed closely by IRS and VAT in that order with averages of 31.66% and 13.33% every year respectively. The higher values in taxes collected by CEPS could be attributed to the category of taxes which it collects. For example vehicle import duties, other import and export duties, port management charges and taxes are all taxes which CEPS collects and these are normally very huge taxes at a go. Compared to IRS which is targeting the informal sector and companies. This data cannot alone justify the effectiveness of CEPS compared to the other agencies but will have to be subjected to further additional information and analysis.
3.2.2.2 Customs Division of GRA Revenue Collection
After the integration, under the Ghana Revenue Authority, the Customs division still remains the leading contributor of tax revenue to the state since 2009 contributing 47.08%, 61%, and 58.68% for 2009, 2010 and 2011 respectively as per table 4 below.
In 2011 Government has set a target of four billion, four hundred and eighty million, five hundred and ninety thousand Ghana cedis (GH¢ 4,480,590,000.00) as target for Tema CEPS, an increment of 37.87% over the previous year’s target of three billion two hundred and forty nine million eight hundred and ninety thousand Ghana cedis (3,249,890,000.00) As against a total revenue of GH¢5, 44.09 million collected in 2010, representing 0.5 per cent excess of the revenue target of GH¢5,916.05 million for the year and a 23.6 per cent growth in revenue over the 2009 collection. Source; business & finance, daily guide, 1 feb. 2011
4.4 FACTORS ENHANCING OPERATIONAL EFFICIENCY AND EFFECTIVENESS
From the table staff training, modern technology has strongly improved after CEPS integration into Ghana Revenue Authority. This can also be seen in the report of the Committee On Finance On The 2013 Annual Estimates Of The Revenue Agencies (Ghana Revenue Authority) Before the integration, modern technology and staff training and development program were employed in operation of CEPS. This can seen in the disclosed to Ghana News Agency o 16th march 2004, by Mr. Emmanuel Darko, Director of GCNet that to ensure efficiency and higher productivity, CEPS has streamlined and fully automated the customs processes and procedures under the Ghana Customs Management System (GCMS) and Ghana Community Network (GCNet).
This computer programme became operational at Kotoka International Airport (KIA) in January 2003; Tema Port in May 2003 and Takoradi Harbour in November 2003.
Mr Emmanuel Darko, Director of GCNet, told the Ghana news Agency that the GCNet has reduced the average goods clearance time frame from three days to four hours and improved revenue collection, while manual procedures that took place in the long room were no more. The new system has shot up revenue by 49.4 per cent. Previously, import and export business was plagued with breaches and incorrect declarations coupled with human errors. In a bid to enhance revenue mobilization, the GRA will in the year 2011 resource its Preventive Department to become more effective in combating smuggling, under-valuation and under-declaration of imports. It will also enhance the training of staff to undertake specialized audits as well as strengthen the on-line monitoring of values assigned by the Destination Inspection Companies (DICs) which impact significantly on revenue.
As part of the Integration and Modernization programme, the GRA will establish its Headquarters Divisions and Departments and ensure the full implementation of the new organizational structure in the year 2011. It will also undertake staff rationalization, training and placement.
Enhancing operational efficiency was one of the reforms that has taken place in period of 2001to 2007 by installation of GCNeT to reduce revenue leakages, enhance revenue collection, and improve data on trade statistics and all CEPS offices at the airports and harbours have been automated and are currently operating and processing all imports and some exports through the Ghana Customs Management System (GCMS).
(Ministry of Finance)
4.5 REVENUE PROTECTION
Revenue losses is one the identified problem in twoperiod under consideration and efforts are being made to minimize these leakages. Before integration to Ghana revenue Authority, efforts were made to minimize the revenue leakages in the tax administration system throuth establishment of Revenue Protection Unit at the Revenue Agencies Governing Board (RAGB).
The Unit comprises of officers from the revenue agencies, National Security Council and the Ghana Police Service. As part of its mandate, the unit will monitor the operations of all the revenue agencies and in particular, the operation of the transit goods system, valuation of imported goods at all ports of entry and the auction of seized goods. The Unit will identify the various sources of revenue leakages and make appropriate recommendations to the Minister of Finance & Economic Planning for implementation. To intensified revenue protection, all the revenue agencies are brought together under one umbrella to foster monitoring the activities of these agencies.Amoung the reform to modernize the operation is the GRA modernization programme, self assessment and vehicle importation.
According to Mrs Jemima Mills of the Modernization Programme Office, GRA, the ongoing reforms including automation of the operations, harmonize the processes and procedures, promote efficiency and reduce cost of tax collection and compliance would. The GRA, she said was training its staff at all levels to ensure professionalism in service delivery, while focusing on customer friendly tax administration. She said the coming together of all the tax collection agencies under one authority was to optimize revenue, reduce cost of tax collection and achieve high level of staff competencies.
4.6 IMPACT OF INTEGRATION ON THE OPERATION OF CEPS IMPACTS DEGREE/ RESPONSE
Increase in government revenue 80
Cost reduction 70
Tax compliance 56
Improved security of international transactions 50
Simplified, and transparent clearing system 70
From the of 80% staffs of Kumasi CEPS agreed that operation is enhanced and had positive increment in government revenue, 70% nodded to the fact integration into GRA reduce cost of operation and simplified, and transparent clearing system of operation. This is in line government committed to the utilization of technology, under the e-Governance project to ensure the automation of all tax and revenue age ncies to reduce cost, collect revenue and enforce the law efficiently. Before then CEPS has made magnificent achievement in its operation. In March 16, 2004.1t was disclosed to Ghana New Agency that CEPS collected about 50 per cent of total government revenue, used to finance the country’s recurrent budget and development projects in the health, education, transport and other sectors of the economy. CEPS also ensures the protection of state revenue by preventing smuggling, which is done by physically patrolling the borders and other strategic points, examination of goods and premises as well as documents relating to goods.
To ensure efficiency and higher productivity, CEPS has streamlined and fully automated the customs processes and procedures under the Ghana Customs Management System (GCMS) and Ghana Community Network (GCNet).
This computer programme became operational at Kotoka International Airport (KIA) in January 2003; Tema Port in May 2003 and Takoradi Harbour in November 2003. Mr Emmanuel Darko, Director of GCNet, told the Ghana news Agency that, the GCNet has reduced the average goods clearance time frame from three days to four hours and improved revenue collection, while manual procedures that took place in the long room were no more. The new system has shot up revenue by 49.4 per cent. Previously, import and export business was plagued with breaches and incorrect declarations coupled with human errors.
Dr Duffuor commended the positive role played by revenue agencies over the past two decades, but said in the current challenging fiscal environment, the need for reforms and increase support for such agencies to stabilize the financial system through increase revenue collection was critical. He explained that the GRA Act (Act 791) of 2009, which received Presidential assent on December 31, 2009, aimed at improving taxpayer service and processes in Ghana’s tax and customs offices as well as strengthen compliance by taxpayers. The reforms, Dr Duffuor said would also involve changes to the structure of domestic tax offices and required significant staff changes and training in all revenue institutions.
He explained that under the GRA initiative, government had decided to consolidate the management of direct and indirect taxes, integrate the Valued Added Tax (VAT) Service and Internal Revenue Service (IRS) into a single domestic tax organization.
Dr. Duffuor indicated that the CEPS would be retained as a second operational arm of the new structure and modernizes the tax and customs processes under the GRA, saying the arrangement formed part of measures to reform and revitalize the country’s public financial management system.
5.0 CONCLUSIONS
This paper provides an assessment efficiency and effectiveness of the operation of CEPS before and the integration of all the three revenue agencies under Ghana Revenue Authority which aim improving the overall tax administration in Ghana in order to meet international tax administration requirements. Ghana has been facing a lot of challenges in its tax administration since establishment tax system and a lot of reform has been made to curb those challenges. CEPS before integration into Ghana Revenue Authority, has autonomous power under the RAGB which began its operations in 2001 with the responsibility to supervise and co-ordinate the activities of the Revenue Agencies to maintain an efficient Tax Collection System and also restructure the agencies through Tax Reforms. In 2002 the RAGB was tasked to manage a Taxpayer Identification numbering system which was introduced to enhance information sharing among the Agencies. To further deepen the autonomy status of the Agencies an Act was passed to allow them to retain a percentage of their collection to run their Administrations. That is, the integration is one of the tax reform which aim to deepen the operation CEPS.
Second, it is noted that tax reforms in Ghana over the last two decades have been used to achieve three broad objectives:
(i) to restore the tax base which had been significantly reduced by the price and exchange rate policies pursued in the pre-ERP (1983) era;
(ii) to provide better production incentives for investors; and
(iii) to enhance the general efficiency of tax administration. Automation of the operation CEPS was mainly aimed at achieving efficiency.
Third, although CEPS was successfully implemented in 1986 and is now operational in Ghana, there are still significant institutional problems that constrain its ability to generate more tax revenue. The low skill-level of the staff of the revenue collection agencies means a significant portion of taxpayers still remain outside the tax net. Also it accounts for the slow take-off of the automation/computerization of the customs management systems. This paper concludes by noting that the tax system in Ghana has improved over the last two decades and this accounts for the increase in tax-to-GDP ratio. However in relation to government expenditures, domestic tax revenue is still low. This has resulted in an unhealthy situation where almost half of total government expenditures are still financed from foreign aid. There is immense pressure to increase pro-poor spending, and foreign aid flows to Ghana have been on the decrease in the last decade. It is therefore essential that the government continues to increase its efforts at domestic revenue mobilization.
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1. RESEARCH INTERVIEW QUESTIONS
Q1. What has been your personal involvement with revenue mobilization? ………………………………………………………………………………………………… ………………………………………………………………………………………………… …………………………………………………………………………………………………
Q2.What makes CEPS stand out among the other revenue services? ………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… …………………………………………………………………………………………………
Q3. Do CEPS meet their targeted revenue for the years 2008 – 2011? ………………………………………………………………………………………………… ………………………………………………………………………………………………… …………………………………………………………………………………………………
Q4. What are the revenue functions of CEPS?
………………………………………………………………………………………………… ………………………………………………………………………………………………… …………………………………………………………………………………………………
Q5. What are the non revenue functions of CEPS?
………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… …………………………………………………………………………………………………
Q6. What has CEPS contributed to national development?………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… …………………………………………………………………………………………………
Q7. What do you feel is the number one challenge facing CEPS? ………………………………………………………………………………………………… …………………………………………………………………………………………………
………………………………………………………………………………………………… …………………………………………………………………………………………………
Q8. What is your view about public perception of corruption with CEPS? ………………………………………………………………………………………………… ………………………………………………………………………………………………… ………………………………………………………………………………………………… …………………………………………………………………………………………………
