A Study of The Challenges and Prospects of The Vat Service in Ghana (A Case Study of The Kumasi Metropolis)
A Study of The Challenges and Prospects of The Vat Service in Ghana (A Case Study of The Kumasi Metropolis)
A Study of The Challenges and Prospects of The Vat Service in Ghana (A Case Study of The Kumasi Metropolis)
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C< "f E#S, which of the following !ooks do you keepG
1urchases Day Book ("nput %a')
Sales Day!ook (=utput %a')
Both
"f you keep any other(s), please specify
C> Do you think it is necessary to insist on invoiceDreceipt when you purchase inputs
goodsDservicesG
Ees
0o
What is the reason for your answer inC> a!oveG
C? Do you issue invoiceDreceipts when you sell or render services in all situationsG
Ees
0o
Sometimes
"f no or sometime, whyG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
C6A Do you know how to calculate input D output $A%G
Ees
0o
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35
C66 Which of the following categories of supply can you classify your goodsD servicesG
Standard rated ($A% is charged on sales and can claim $A% paid) 4K
#'empt ($A% is charged on sales and cannot claim $A% paid)
Lero rated ($A% is not charged on sales !ut can claim $A% paid)
.i'ed supplies
Do not know
C 67 Do you know how to file the $A% @eturnsG
Ees
0o
C 69 When do you file your $A% @eturnsG
Within the statutory period
Sometimes e'ceed the statutory period
%wo months after the statutory period
=ther
C68 /ave you ever defaulted in the su!mission of your $A% returnsG
Ees
0o
C6: /ave you ever !een fined !efore for not filing your returns on timeG
Ees
0o
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45
"f yes how many timesG
C"; /ow does $A% affect your !usinessG
"ncrease my profit
Decrease my profit
Does not affect me
C"< (i) Does $A% affect the prices of goodsDservices you offeredG
Ees
0o
(ii) "f E#S, howG
"ncrease in prices
Decrease in prices
C" > .ention some pro!lems you encounter in the compilation of the $A% records
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
C6? Do you receive any assistance from the $A% personnel in the compilation of your
recordsG
Ees
0o
C7ADo you think $A% will increase government revenueG
Ees
0o
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55
C76 Do you think $A% should !e phased outG
Ees
0o
C77 "f 0=, what changes do you e'pect to see in the operation of $A%G
Decreased
"ncrease the grace period
@educe the coverage
"ncrease the rate charged
C79 "s the mode of education on $A% effectiveG
Ees
0o
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INTERVIEW GUIDE FOR VAT SERVICE
1lease, where appropriate provideDattach any availa!le relevant papers, documents or
statistical data
1#@S=00#4
6 What are some of the pro!lems that the service faces in recruiting, training and retraining
personnelG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
7 What are the cli!re of staff the service recruit with regards to qualificationG
9 What are some of the pro!lems that the service faces when it comes to remuneration and
=ther !enefitsG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
8 What is the la!or turnover rate (from7AA:B7A6A)
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
: Do staff provide reasons for leavingG What are some of the reasons they provideG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
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; Are there pro!lems with staff discipline (integrity) with respect to field operationsG /ow
have these issues !een looked atG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
C= B =1#@A%"=0 3@=. +=$#@0.#0%
What has !een the coBoperation from government(s) so farG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
"s it something to write home a!outG Are there any draw!acksG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
=1#@A%"=0S
6 What pro!lems do you encounter in registering operatorsG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
7 Do you have a computeri*ed data!ase on all registered !usinessesG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
9 /ave you incorporated "C% in your revenue collectionG "f E#S, how and "f 0= whyG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
8 /ow do you enforce compliance to with revenue collectionG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
: What pro!lems do you face when it comes to invoicingG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
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; /ow have they !een managedG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
< Do you have packages (software) to monitor $A% due to the serviceG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
> What pro!lems do you encounter in auditing $A% records of clients
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
%hrough which means does the $A% service educate the general pu!lic and how effective
has it !een
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
? Are there standards set for operators in terms of !ook keepingG What pro!lems crop up in
this areaG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
6A What pro!lems are associated with filing $A% @eturnsG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
66 Do you have operators who owe the $A% serviceG What has !een the trend from 7AA:B
7A6A
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
What sanctions are impose on defaulting operatorsG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
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95
3"0A0C"0+
6 /ow do you finance your operationsG Are there pro!lems with financingG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
7 Arc there pro!lems associated with logisticsG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
1@=S1#C%S
6 What does the $A% service envision as a revenue collection !odyG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
7 What are the prospects of $A% in +hanaG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
9 @elative to other African countries, what is the position of +hana as far as $A% is
concernedG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
8 What are the critical success factors as far as $A% administration is concernedG /ow
have these !een looked atG
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
THANK YOU