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Categories of
Observation >
Mismanagement >
Mismanagement of revenue
and taxes |
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3.4.1 . Under-assessments
3.4.2 . Over-assessments
3.4.3 . Non-assessments
3.4.4 . Non-levy of duties, taxes and royalties
3.4.5 . Short levy of duties, taxes and royalties
3.4.6 . Acceptance of disallowable expenditure
3.4.7 . Acceptance of expenditure without supporting documents
3.4.8 . Delayed assessments of taxes
3.4.9 . Non-settlement of tax appeals
3.4.10 . Non-filing of tax returns
3.4.11 . Improper assessments
3.4.12 . Ad-hoc assessments of taxes
3.4.13 . Delay in settlement of tax appeals
3.4.14 . Delay in filing of tax returns
3.4.15 . Non-collections
3.4.16 . Short collections
3.4.17 . Overdue taxes and revenue
3.4.18 . Irregular exemptions
3.4.19 . Late collections
3.4.20 . Irregular collections from public
3.4.21 . Non-imposition of penalties
3.4.22 . Late accountal of levies/taxes
3.4.23 . Non-remittances /deposits
3.4.24 . Short remittances /deposits
3.4.25 . Delay in remittances
3.4.26 . Irregular write-offs
3.4.27 . Other mismanagement of revenue/taxes |
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