PwC MSME Survey 2020
Which of the following taxes/fees do you find most difficult to comply with?
28%
26%
25%
Local government Company Income Value Added Tax
levies
Tax (CIT)
(VAT)
Source: PwC analysis
PwC MSME Survey 2020
PwC
17%
4%
PAYE/Personal
Income Tax (PIT)
Other
MSMEs find local government levies the most difficult tax to
comply with. This is closely followed by Company Income Tax
(CIT) and Value Added Tax (VAT).
Reasons for the difficulty in compliance comprised: the multiplicity
of taxies and levies; lack of coordination between federal & state
tax agencies, absence of technology platform(s) for ease of
payment of all taxes and levies, as well as lack of fully functional
tax refunds schemes at the state & federal level.
Others included the absence of comprehensive tax payment
schedule notification or calendar, and physical
harassment/intimidation by local tax collectors.
June 2020
25View entire presentation