Most taxes are paid in cash. One exception is for civil servants whose head tax
(‘development levy’) is withheld from their salaries. For others, development levy
can be paid during office hours at any of the revenue collecting centres mentioned
above. The statutory voluntary period is from January 1 up to September 30. All
tax payments made after the deadline are subject to a penalty equivalent to 50
percent of the tax rate. As from October 1 to December 31 development levy
payment ‘campaigns’ are conducted, organised by the ward office and using state
organs, i.e., the local militia and judiciary, to ensure compliance. Defaulters may
be visited in their homes, and people may be required to show tax receipts at
roadblocks. Non-compliers who are caught are brought to the primary court or
ward offices. Due to widespread resistance, tax campaigns for development levy
in some councils (involving the militia) may start several months before the
voluntary (and statutory) payment period expires. The treasury staff argues that by
waiting too long after the harvest period taxpayers’ would have spent their money
and nothing would be left for taxation.
Most taxes are paid in cash. One exception is for civil servants whose head tax(‘development levy’) is withheld from their salaries. For others, development levycan be paid during office hours at any of the revenue collecting centres mentionedabove. The statutory voluntary period is from January 1 up to September 30. Alltax payments made after the deadline are subject to a penalty equivalent to 50percent of the tax rate. As from October 1 to December 31 development levypayment ‘campaigns’ are conducted, organised by the ward office and using stateorgans, i.e., the local militia and judiciary, to ensure compliance. Defaulters maybe visited in their homes, and people may be required to show tax receipts atroadblocks. Non-compliers who are caught are brought to the primary court orward offices. Due to widespread resistance, tax campaigns for development levyin some councils (involving the militia) may start several months before thevoluntary (and statutory) payment period expires. The treasury staff argues that bywaiting too long after the harvest period taxpayers’ would have spent their moneyand nothing would be left for taxation.
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