15/07/2025
REPUBLIC OF SOUTH SUDAN,
SOUTH SUDAN REVENUE AUTHORITY, DOMESTIC REVENUES DIVISSION
TAXPAYER SERVICE AND EDUCATION UNIT,
INTRODUCTION TO TAXATION
ADIL PAUL DENG MALUAL
15TH JULY 2025
TAXPAYER SERVICE AND EDUCATION UNIT, DRD-SSRA-SSR,
JUBA HEAD OFFICE
DEFINITION:
• Tax is the money paid by citizens to the government for financing its activities.
• The shorter Oxford English Dictionary defines Tax as a compulsory contribution to the support of government levied on persons, property, income, commodities etc.
TYPES OF TAXES:
• Taxes can be classified in many different ways.
• Traditionally taxes are divided into direct and indirect taxes.
DIRECT AND INDIRECT TAXES:
Direct Taxes Indirect Taxes
• Legal taxpayers and real taxpayers are not the same persons • Legal taxpayers and real taxpayers are different persons
• Tax burden cannot be shifted to other persons. • Tax burden can be shifted to other persons
• Direct contact between the tax administration and real taxpayer. • No direct contact between tax administration and real taxpayer.
DIRECT AND INDIRECT TAXES:
DIRECT TAXES EXAMPLES.
• Personal income tax, business profit tax, Land tax, Building tax, net worth tax, inheritance tax, and property transfer tax.
INDIRECT TAXES EXAMPLES:
• Import duties, export duties, excise duties, sales tax, (single stage sales tax, turn over tax, VAT/GST).
INCOME, COMMODITY AND PROPERTY TAXES:
• Property taxes: taxes levied on property such as annual land and building tax on holding of a property, property transfer tax on transfer of ownership of property, and net worth tax on accumulation of property.
• Income taxes: taxes levied on income such as profit, salary/wage, interest, rent, dividends, royalty, and capital gains, government contracts levy, Technical/professional fees, tax levied on the income of natural persons and proprietorship firms, known as PIT while on income of legal entities, including private limited companies, public limited companies, partnerships and other organizations is called BPT.
• Commodity taxes: taxes levied on production, importation, exportation, purchases, sales or uses of commodities (goods and services).
FURTHER CLASSIFICATION OF TAXES;
• Property taxes: land and building (real property) tax, property transfer tax, net worth tax, estate tax, inheritance and gift taxes.
• Income tax: Personal Income Tax, Business Profit Tax, and Social Security contribution.
• Domestic trade taxes: excise duties, and sales taxes, (manufacturing/whole sale/retail level sales tax, turnover tax, VAT/GST).
• International Trade taxes: Import and Export duties.
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- Availability time of communication: 8:00 am – 4:00 PM every Monday to Friday.