Corporate Plan 2016/17 - 2019/20
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URA CORPORATE PLAN 2016/17 - 2019/20 CORPORATE PLAN 2016/17 - 2019/20 Cultivating a taxpaying culture Cultivating a taxpaying culture 16.98% 19.38Tn 18/19 16.98% 19.38Tn 18/19 15.97% 16.41Tn 17/18 14.95% 13.86Tn 16/17 “Plans are only intentions unless they quickly translate into hard work & results” Peter Drucker i URA CORPORATE PLAN 2016/17 - 2019/20 ii “Plans are only intentions unless they quickly translate into hard work & results” Peter Drucker URA CORPORATE PLAN 2016/17 - 2019/20 CORPORATE PLAN 2016/17 - 2019/20 Cultivating a taxpaying culture URA @ 2020 “Plans are only intentions unless they quickly translate into hard work & results” Peter Drucker iii URA CORPORATE PLAN 2016/17 - 2019/20 iv “Plans are only intentions unless they quickly translate into hard work & results” Peter Drucker URA CORPORATE PLAN 2016/17 - 2019/20 TABLE OF CONTENTS Foreword from Chairperson URA Board .......................................................................................................viii Preface from URA Commissioner General ...................................................................................................... ix EXECUTIVE SUMMARY .........................................................................................................................................xiii 1.0 INTRODUCTION ........................................................................................................................................... 1 1.1 Background............................................................................................................................................... 1 1.2 URA Business Model .............................................................................................................................. 1 1.3 Role of URA in Uganda’s Development Agenda .......................................................................... 2 1.4 Implementation of the Corporate Plan 2011/12 - 2015/16 ..................................................... 5 1.5 Preparation of the corporate plan 2016/17 – 2019/20 ...........................................................13 2.0 ORGANISATIONAL HEALTH ASSESSMENT ........................................................................................15 2.1 SWOT Analysis Results ........................................................................................................................15 2.2 PESTEL (Operating Environment)..........................................................................................................18 3.0 URA’S STRATEGY ........................................................................................................................................22 3.1 Overarching Strategy ..........................................................................................................................25 3.2 Strategic Themes and Results ..........................................................................................................25 3.3 Strategy Mapping .................................................................................................................................25 3.4 Objectives and initiatives ..................................................................................................................26 3.5 Corporate Scorecard 2016/17 – 2019/20 .....................................................................................30 4 ENTERPRISE RISK MANAGEMENT .............................................................................................................33 5 STRATEGY MONITORING AND EVALUATION (M&E) ...........................................................................36 6 REVENUE PROJECTIONS ..............................................................................................................................40 6.1 Revenue Projections for 2016/17-2019/20 ..................................................................................40 6.2 Projected Sector Tax to GDP Ratios ................................................................................................43 6.3 Underlying Assumptions for Projections .....................................................................................44 7 FINANCIAL RESOURCE REQUIREMENT ...................................................................................................46 Note: the finding gap is vividly increasing over the four (4) years ..............................................................46 8 CHANGE MANAGEMENT .............................................................................................................................48 9 CONCLUSION ..................................................................................................................................................50 10 ANNEXES ......................................................................................................................................................52 “Plans are only intentions unless they quickly translate into hard work & results” Peter Drucker v URA CORPORATE PLAN 2016/17 - 2019/20 GLOSSARY AEO Authorized Economic Operator AGOA African Growth Opportunities Act ASYCUDA Automated System for Customs Data CATA Commonwealth Association of Tax Administrators CG Commissioner General COMESA Common Market for East and Southern Africa CS Customs Services CSD Corporate Services Department CSR Corporate Social Responsibility DFID Department For International Development DT Domestic Taxes EAC East African Community EARATC East African Revenue Authorities Technical Committee ECTS Electronic Cargo Tracking System EPAs Economic Partnership Negotiations GDP Gross Domestic Product HR Human Resources ICT Information Communication Technology IGAD Inter Africa Governmental Authority on Development IMF International Monetary Fund IT Information Technology MCP Managing Compliance Programme MDGs Millennium Development Goals M&E Monitoring and Evaluation MOD Modernization MoFPED Ministry of Finance, Planning & Economic Development MTEF Medium Term Expenditure Framework NDP National Development Plan OECD Organization for Economic Cooperation and Development PAYE Pay As You Earn PESTLE Political, Economic, Social, Technological, Legal, Environmental PM Performance Management PPP Public Private Partnerships RPD Research, Planning and Development vi “Plans are only intentions unless they quickly translate into hard work & results” Peter Drucker URA CORPORATE PLAN 2016/17 - 2019/20 SD Sustainable Development SWOT Strengths Weaknesses, Opportunities, Threats TADAT Tax Administration Assessment Tool TIN Taxpayer Identification Number UMI Upper Middle Income URA Uganda Revenue Authority URAnet Uganda Revenue Authority Network VAT Value Added Tax VFM Value for Money WTO World Trade Organization “Plans are only intentions unless they quickly translate into hard work & results” Peter Drucker vii URA CORPORATE PLAN 2016/17 - 2019/20 FOREWORD FROM CHAIRPERSON URA BOARD Uganda Revenue Authority has undergone through substantial positive transformation since 2005. Tax revenue has tremendously grown over the 11 years mainly driven by a growing economy, improvements in administrative efficiencies and gains harvested from the investment in improved systems, processes and technology as part of URA modernization programme II. The key challenge for URA is to retain and consolidate its proactive approach, while highlighting new initiatives and projects that provide a multiplier effect on URA service offerings. The 2016-19 Corporate Plan will drive URA towards addressing strategic The launch a new Corporate Plan establishes challenges successfully while ensuring that a milestone for an organization, especially an URA continues to serve as a model of best institution critical to Uganda like URA. The practice and innovation in Revenue Services. URA Board bears an overarching responsibility Launching the 3rd corporate plan in the 11 year of operational performance and strategic span is a highly commendable achievement management of the organization. and demonstrates the utmost professionalism The Corporate plan 2016/17 – 2019/20 of the Management Team and entire staff of comes at an important stage in Uganda’s URA in their dedicated endeavor to move the development agenda with great responsibility organization forward and upward. on URA to increase her contribution towards As URA Board Chairperson, I would like to financing Uganda’s Vision 2040 objectives and reiterate the confidence and appreciation the National Development Plan II. I am fully the Board has in the entire staff body in confident that the strategic direction, reform contributing to the development of Uganda priorities and actions within this Strategic Plan as we implement the strategies and priorities will propel URA and Uganda into achieving detailed within this Corporate Plan. I further these Goals. reassure you the Board’s full commitment The 2016/17 – 2019/20 Corporate Plan and support as we embark on the crucial articulates the URA’s Strategic Vision and implementation phases of this corporate plan direction and its launch presents a new that is envisaged to shape the URA’s future era in Tax Revenue Administration in terms against all odds. of promoting a culture of tax compliance while at the same time enhancing corporate governance in URA. We have to find ways of Dr. Simon Kagugube broadening the tax base, both by identifying new sources of revenue and by being more assertive in ensuring that those who are liable to pay tax meet their tax obligations