URA CORPORATE PLAN 2020/21 - 2024/25 The Journey to Cultivating a Taxpaying Culture URA CORPORATE PLAN 2020/21 - 2024/25 Table of Contents List of Tables ............................................................................................................................... iii List of Figures ............................................................................................................................. iv Glossary ...................................................................................................................................... v Foreword from the Minister ...................................................................................................... 1 Foreword from Chairperson URA Board .................................................................................. 2 A word from URA Commissioner General .............................................................................. 3 URA Board of Directors .............................................................................................................. 5 1.1 The overarching Strategy for URA ...............................................................................................6 Executive Summary ................................................................................................................... 7 1.0 INTRODUCTION ................................................................................................................ 9 1.1 Background .......................................................................................................................................9 1.2 Legal Framework for URA .............................................................................................................10 1.3 The National, Legal and Policy Context ....................................................................................10 1.4 Linkage between the Strategic Plan with Global and Regional initiatives ........................14 1.5 Process of Developing the URA Corporate Plan 2020/21 – 2024/25 ..............................14 2.0 SITUATIONAL ANALSIS ..................................................................................................... 15 2.1 Institutional Capacity of URA .....................................................................................................15 2.2 Key achievements .........................................................................................................................17 2.3 Key Plan Implementation Challenges .......................................................................................22 2.4 Lessons Leant ................................................................................................................................23 2.5 SWOT Analysis Results................................................................................................................24 2.6 PESTEL (Operating Environment) .............................................................................................24 3.0 URA’S STRATEGIC DIRECTION FY 2020/21 – 2024/25 ............................................... 30 3.1 URA Vision Statement ...................................................................................................................30 3.2 URA Mission Statement ..............................................................................................................30 3.3 URA Core values ............................................................................................................................31 3.4 URA’s Goal .......................................................................................................................................31 3.5 Strategy Map...................................................................................................................................34 3.6 Strategic Objectives and Key Intermediate Outcome Results ...........................................35 4.0 FINANCING FRAMEWORK ................................................................................................ 40 5.0 INSTITUTIONAL ARRANGEMENTS FOR IMPLEMENTING THE PLAN ........................ 41 i The Journey to Cultivating a Taxpaying Culture URA CORPORATE PLAN 2020/21 - 2024/25 6.0 COMMUNICATION & FEEDBACK ARRANGEMENTS ..................................................... 42 7.0 RISK MANAGEMENT ........................................................................................................... 43 8.0 MONITORING AND EVALUATION FRAMEWORK ......................................................... 50 9.0 PROJECT PROFILES – URA RE-TOOLING .......................................................................... 54 10.0 REVENUE PROJECTIONS FY 2020/21-2024/25 ........................................................... 55 11.0 CONCLUSION ...................................................................................................................... 56 12.0 ANNEXES ............................................................................................................................ 58 12.1 URA Results Framework, Outcome Level ...............................................................................58 12.2 NDP 111 - URA. Programme Implementation Action Plans .............................................59 12.3 Domestic Revenue Mobilization Strategy Road Map .........................................................64 12.4 Stakeholder Management .........................................................................................................67 The Journey to Cultivating a Taxpaying Culture ii URA CORPORATE PLAN 2020/21 - 2024/25 List of Tables Table 1: Budget Allocation over the Planning Period ....................................................................15 Table 2: Human Resource Capacity .................................................................................................16 Table 3: Revenue Performance over the period 2015/16 – 2018/19 ........................................17 Table 4: Tax to GDP ratios for past 4 years (2015/16 to 2018/19) .........................................18 Table 5: Filing Ratios for the period FY 2016/17 – FY 2018/19 .................................................19 Table 6: Growth in the tax payer register FY 2016/17 – FY 2018/19 ......................................20 Table 7: Performance progress on Corporate Objectives ...........................................................21 Table 8: URA Objectives and Intermediate Outcomes ...............................................................35 Table 9: URA Interventions and Actions .........................................................................................36 Table 10: Summary of Strategic Plan Budget in UGX Bn.............................................................40 Table 11: URA MTEF Projections for FY 2020/21 – 2024/25 in UGX Bn ...............................40 Table 12: Roles and Responsibilities of Major Players .................................................................41 Table 13: Key Envisaged Risks ............................................................................................................45 Table 14: URA Revenue Collection Forecasts (UGX Billion) ......................................................55 iii The Journey to Cultivating a Taxpaying Culture URA CORPORATE PLAN 2020/21 - 2024/25 List of Figures Figure 1: URA Business Model Canvas (BMC) ..............................................................................10 Figure 2: Trend analysis of growth in net revenue from 2015/16 to 2019/20 .......................18 Figure 3: Performance of Taxpayers’ Register (UGX Billion) FY 2015/16 - 2018/19 ..........20 Figure 4: Results Chain ........................................................................................................................50 The Journey to Cultivating a Taxpaying Culture iv URA CORPORATE PLAN 2020/21 - 2024/25 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 v The Journey to Cultivating a Taxpaying Culture URA CORPORATE PLAN 2020/21 - 2024/25 PM Performance Management PPP Public Private Partnerships RPD Research, Planning and Development 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 URA-Net Uganda Revenue