2018 ATAF Highlights ATAFs Strategic Objectives Developing a

2018 ATAF Highlights

ATAF’s Strategic Objectives Developing a sustainable, member-orientated African organisation on tax matters Fostering efficient and effective African tax administrations Driving the knowledge hub on African tax matters Informing and influencing the regional and global dialogue as the African voice in the field of taxation How have we enabled ATAF achieve its Strategic Objectives? 2

ATAF: Mandate Improve the capacity of African tax administrations to achieve their revenue objectives Advance the role of taxation in African governance and state building Provide a voice for African countries on regional and global platforms and influence the international tax debate Produce and disseminate knowledge on tax matters to inform policy and legislation formulation, foster transparency and accountability and improve revenue collection Develop and support partnerships between African countries and development partners. How have CC enabled ATAF achieve its mandate ? © 2017 - African Tax Administration Forum (ATAF), All rights reserved. 3

ATAF’s Key areas of work 1. Training of tax officials 2. Providing Technical Assistance on specific reform projects for its members, institutional development, 3. Representing an African Voice in the international tax arena 4. Providing a research platform to assess and respond to the needs of African tax administrations. What role did they play in ensuring that all goes well © 2017 - African Tax Administration Forum (ATAF), All rights reserved. 4

2018 Highlights: Trainings 11 training and 422 participants from TA v Audit Training; ü Online training course on tax audit: 19 th February to 4 th May 2018. ü Intermediate seminar on tax audit : , 23 – 27 July 2018 in Tanzania ü Advanced Course on Tax Audit: 30 July to 3 August 2018 in Tanzania v Tax treaties ü Advance course on tax treaties: 4 th – 8 th June 2018 in Zimbabwe. ü Tax Treaties Mentorship Programme : 15 – 19 October 2018 v Transfer Pricing Legislation and Transfer Pricing Risk Assessment -29 th October to 2 November 2019 in South Africa. v Compliance risk management and fraud detection: 19 - 23 November 2018 in Uganda. v Revenue Forecasting and Analysis (Eng & Fr); 23 th – 27 th April 2018 in Rwanda. v Tax & Development : 28 th – 31 st May 2018 in Kenya v ATRN-related Capacity Building: 09 – 12 April 2018 in Tanzania. v 2 nd Cohort of Executive master’s in taxation (Francophone) programme: 3 to 4 December 2018 in Senegal, with 15 graduates v Train the trainer on TP (English and French) in South Africa © 2017 - African Tax Administration Forum (ATAF), All rights reserved. 5

2018 Highlights: Technical assistance programs v Country programme: 18 cross-border taxation country programmes in 12 countries. The countries are Botswana, Egypt, Ghana, Kenya, Lesotho, Malawi, Namibia, Nigeria, South Africa, Swaziland, Uganda, Zambia and Zimbabwe. v 8 Exchange of Information (EOI) : Angola, Botswana, Cameroon , Rwanda, Namibia, Togo , Uganda Zambia 1. 3 New legislation was enacted in 2018 2. 1. 01 Billion USD has been assessed 3. 236. 5 million USD has been collected 4. Implementation of EOIUnits and AEOI- v 3 TADATs in Nigeria ( March 2018), Burundi ( May 2018) and Angola (September 2018), © 2017 - African Tax Administration Forum (ATAF), All rights reserved. 6

Tax dialogues: Workshops and conferences 1) General Assembly-; 23 - 25 October 2018 in Bostwana-200 officials from Ministries of Finance and Tax Administrations of 30 African Countries, 1) Annual continental dialogue with Ministries, Administrations and Parliaments (Nexus): 31 July 2018 in Rwanda- 120 officials from Ministries of Finance and African tax administrations of 21 countries 2) 3 rd African Tax Research Network (ATRN) Annual Congress: took place in 10 -12 September 2018 in Morocco. The 118 participants attended from 31 countries- 27 African countries © 2017 - African Tax Administration Forum (ATAF), All rights reserved. 7

Tax dialogues: Workshops and conferences 1) Media engagement and training: 26 28 March 2018 in South: 70 media personalities from 26 countries, 2) Parliamentarian training and engagement: 17 -19 September 2018 in Kenya- 45 Parliamentarians from 22 countries attended 3) Corporate taxpayer engagement: 5 – 6 December 2018 in Seychelles- 29 participants attended from 9 countries. 4) Consultative workshops on taxpayer education : 3 -4 December 2018 in Seychelles- 35 Participants from 14 countries © 2017 - African Tax Administration Forum (ATAF), All rights reserved. 8

2018 Highlights: Research papers and policies v Taxation guidelines and standards; ü The beneficial ownership concept ü The Suggested Approach to Drafting Transfer Pricing Practice Notes ü The Suggested Approach to Drafting Permanent Establishment Legislation. v Research papers and policiesü lauched the 3 rd edition of the Africa Tax Outlook- 31 countries are part of the publication © 2017 - African Tax Administration Forum (ATAF), All rights reserved. 9

2018 challenges 1) Late confirmation of attendance from Countries: logisticis – availability of accomodation, conference, interpretation service. 2) Inadequate response from countries. Informing ATAF of the changes in RAs. New CC, CG, acting CG. 3) Communication channels. Letter from TA, should come through the CG, not the Division. 4) Attendance without prior notice 5) Late communication of changes: Number of Delegates attending ATAF events 6) Limited response on ATAF Survey from TA 7) Information not passed on time to training or HR departmentents which leads to limited involvements of member countries in ATAF events 8) Limited awareness of ATAF events which leads to lack of appreciation of the ATAF products 9) Inadequate impact of ATAF work due to change in staff and/or in tax RA leadership 10)Difficulty in obtaining political support for the much needed legislative changes As CC, What can we improve © 2017 - African Tax Administration Forum (ATAF), All rights reserved. 10