🇸🇸 South Sudan

Sub-Saharan Africa · ISORA participant ·

0/11
enforcement powers assessed

Enforcement powers

Administration self-reported metrics (ISORA)

Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.

IndicatorYearValue
Percentage of tax returns - Electronic, not prefilled - CIT2024
Percentage of tax returns - Electronic, not prefilled - PIT2024
Population per FTE202417037.67189728959
Labor force per FTE20247477.9514978602
Corporate taxpayers per FTE in LTO/P2024121.6783216783217
Active taxpayers on PIT register as percentage of Population20240.06615364726717868
Active taxpayers on PIT register as percentage of Labor Force20240.150723649019352
Closing stock of collectable arrears as percentage of closing stock of arrears2024
CIT arrears as percentage of CIT collected2024
PIT arrears as percentage of PIT collected2024
PAYE arrears as percentage of PIT collected2024
Additional assessments raised through all audits and verification actions as percentage of tax collections2024
Audit hit rate2024
Percentage of tax returns - Electronic, not prefilled - PAYE2024
Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT2024
Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT2024
Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT2024
Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT2024
Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE2024
Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE2024
Percentage of tax returns - Electronic, prefilled Total - CIT2024
Percentage of tax returns - Electronic, prefilled Total - PIT2024
Percentage of tax returns - Electronic, prefilled Total - PAYE2024
On-time filing rate % - CIT2024
On-time filing rate % - PIT2024
On-time filing rate % - PAYE2024
Administration pre-fills PIT returns or assessments20240
Employers withholding taxes on behalf of salaried employees20241
Percentage of payments received electronically-By number of payments202495
Percentage of payments received electronically-By value of payments2024
Cooperative compliance approach exists for -Large taxpayers20240
Cooperative compliance approach exists for -HNWI taxpayers20240
Cooperative compliance approach exists for -Other taxpayers20240
Most employees that have tax deducted through direct withholding required to file a return20240
Administration receives data from devices that register transactions20240
Administration uses electronic compliance checks as part of returns filing process20240