The Burundian government created the semi-autonomous Burundi Revenue Authority (OBR) in 2009. The major goals of OBR are to raise money, provide guidance on tax and customs policy, and guarantee that Burundian tax rules are followed. The organization is in charge of developing strategies to combat tax evasion as well as tariff collection on behalf of the government.

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History of OBR

The Burundi revenue authority was established in 2010 through finance law no. 1/24 of 30 December 2009. The general directorate of Taxation (DGI) and the general directorate of customs and excise (DGDA) handled tax collection in Burundi before the creation of OBR. To increase the effectiveness of tax collection and reduce revenue leaks, the two agencies were combined to establish OBR. A semi-autonomous organization with a management team and board of directors, the agency was founded.

Structure of OBR 

A board of directors chosen by the President oversees the Burundi revenue authority. The board is tasked with overseeing agency operations and giving strategic direction. The agency’s daily management is the responsibility of the chief executive officer. Many departments within OBR are responsible for various tasks. They include:

• The tax department is in charge of collecting taxes from both people and companies.
• The Customs department is responsible for collecting import and export customs charges.
• The taxpayer services department is in charge of assisting and educating taxpayers.
• Compliance department which is responsible for enforcing tax rules and regulations and ensuring compliance.
• IT department which is in charge of the development of the agency’s IT systems.

Activities and obligations

OBR has many duties and tasks, including:

Collecting taxes

Tax collection on behalf of the government is one of the OBR’s main tasks. Identifying taxable people and companies, determining the amount of tariff due, and collecting the tariff money are all necessary steps in this process. The organization utilizes several techniques to collect taxes, including direct taxes (income tariff, corporation tariff, etc.), indirect taxes (value-added tax, customs charges, etc.), and other levies.

Tax administration

Burundi’s tax rules and regulations are administered by the OBR. Implementing tax policies, generating tax assessments, handling tariff controversies, and upholding tariff rules all fall under this category. The organization has the authority to investigate cases of non-compliance, audit tariff returns, and levy fines.

Customs management

Managing import and export customs duties is another duty of the OBR. This includes determining and collecting customs taxes, controlling border crossings, and ensuring trade laws are followed. To fight smuggling and other illicit economic activity, the organization also collaborates with other governmental organizations.

Tax planning and policy

Creating tax policies and strategies that support the government’s economic goals is the responsibility of the OBR. To do this, economic data must be analyzed, research must be done, and suggestions for tariff policy changes that might increase revenue collection while fostering economic development must be made.

Education of taxpayers

The organization is also responsible for informing taxpayers of their rights and duties regarding taxes. Information on tariff laws and rules, filing requirements, and tax payment methods are all included. To notify taxpayers of changes to tariff rules and regulations, the OBR may also carry out outreach activities.

Forecasting sales

The organization is also in charge of estimating the government’s revenue receipts. Forecasting future tax collections entails studying historical revenue patterns, economic statistics, and other pertinent information. The government uses the income predictions from the OBR to design its budget and formulate wise policy choices.

Difficulties and achievements

To fulfill its duty, the organization has had to deal with several difficulties, such as low rates of tax compliance, a small revenue base, and a dearth of resources. Notwithstanding these obstacles, it has achieved substantial progress in recent years, including enhanced tariff administration and higher revenue collection thanks to the use of technology and initiatives that create capacity. By increasing the number of taxpayers who participate in the formal economy and lowering tariff evasion, the OBR has also focused on increasing the tariff base. The organization has also improved taxpayer awareness and education via several outreach initiatives. These accomplishments show how dedicated the organization is to enhancing Burundi’s tax administration and revenue collection while also advancing the economy of the nation.