An effective tax system must have as its basis:

1. A robust tax policy backed by the relevant enabling law(s).
   
   
2. Administrators should be able to positively identify tax payers/ corporation.
   
   
3. Accurate data and information capture on tax payers for reference purposes and for planning.
   
   
4. Establishment of a mechanism to accurately monitor payments and enforce compliance.
   
   
5. Effective mobilization of citizenry for tax payment.

E- Collect technologies has developed a system that will effectively address these identified critical factors and deliver a solution that will positively impact on internally generated revenue (IGR).

Maximising Tax Collections

The following unique opportunities have been identified for tax collection:

• Personal Income Tax in respect of:

• Pay As You Earn (PAYE)

An enumeration /audit of all businesses will be followed by strict enforcement. The database created will enable authorities identify tax defaulters.

• Direct Taxation (Self Assessment)

• All businesses will be categorized and following assessment notified of amount to be paid. These categories include shop owners(small, medium, large), traders, cab drivers, SMEs, motorcycle operators, farmer, School owners etc.  
  
  
• Electronic payment will be encouraged and channels provided to prevent leakages and waste.

• Withholding Tax (Individuals only)

• Capital Gains Tax (individuals only)

• Stamp duties and instruments executed by individuals
  
  
• Pools betting and lotteries, gaming and casino taxes.
  
  
• Road Taxes.

• Business Premises registration Fee:

Development Levy (Individuals only):

All tax payers must pay this as part of their obligation in this regard.

• Naming of Street Registration Fee in State Capitals

• Right of Occupancy Fees:

• Market Taxes and levies where State Finances are involved.