🇸🇩 Sudan
Sub-Saharan Africa ·
7.4%
tax-to-GDP, central govt only (2016, World Bank)
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.
| Indicator | Year | Value |
|---|---|---|
| Population per FTE | 2021 | 5082.057213 |
| Labor force per FTE | 2021 | 1438.222061 |
| Corporate taxpayers per FTE in LTO/P | 2021 | 18.41843972 |
| Active taxpayers on PIT register as percentage of Population | 2021 | 0.6727766629 |
| Active taxpayers on PIT register as percentage of Labor Force | 2021 | 2.37730291 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2021 | 64.7445915 |
| CIT arrears as percentage of CIT collected | 2021 | 163.840077 |
| PIT arrears as percentage of PIT collected | 2021 | 10.45720406 |
| PAYE arrears as percentage of PIT collected | 2021 | 4.183342653 |
| VAT arrears as percentage of VAT collected | 2021 | 6.621283227 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2021 | 0 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2021 | 21.51241795 |
| Audit hit rate | 2021 | 75.93400532 |
| On-time filing rate % - CIT | 2021 | 28.91851635 |
| On-time filing rate % - PIT | 2021 | 11.00006185 |
| On-time filing rate % - VAT | 2021 | 80.89863431 |
| On-time filing rate % - PAYE | 2021 | — |
| Administration pre-fills PIT returns or assessments | 2021 | 0 |
| Employers withholding taxes on behalf of salaried employees | 2021 | 1 |
| Percentage of payments received electronically-By number of payments | 2021 | 0 |
| Percentage of payments received electronically-By value of payments | 2021 | 0 |
| Cooperative compliance approach exists for -Large taxpayers | 2021 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2021 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2021 | 1 |
| Most employees that have tax deducted through direct withholding required to file a return | 2021 | 0 |