30 June 2021

South Sudan implements an electronic tax system

Executive summary

South Sudan’s National Revenue Authority (NRA) has introduced an electronic tax (eTax) portal that will be accessible to all taxpayers within the Republic of South Sudan. Taxpayer registration and issuance of Tax Identification Numbers (TINs) will be done online through the eTax portal.

Accordingly, existing and new taxpayers are now required to register their TINs on the eTax portal. Effective 1 July 2021, taxpayers will be required to declare and file their returns, pay tax or access other tax-related services such as tax compliance certificates through the platform.

Detailed discussion

Taxpayers in South Sudan have historically faced challenges meeting their tax obligations in part due to the current manual system of tax administration. To address these challenges, the NRA has adopted technology and introduced an eTax portal through which taxpayers can declare and file returns, make tax payments and access tax-related services, including applying for a tax compliance certificate.

The NRA, through a public notice, has announced the following:

  1. New taxpayer registration will be done online via www.etax.nra.gov.ss.
  1. Taxpayers with existing TINs are also required to re-register via www.etax.nra.gov.ss.
  1. Existing TINs will be rendered inactive as from 1 July 2021.
  1. Tax payment and declaration of taxes will be done online effective 1 July 2021.

The NRA has directed all taxpayers and the public to comply with the new provisions. The NRA has also pledged to continuously facilitate and support taxpayers through various mediums to register for their TINs on the eTax portal. The move is expected to enhance efficiency in tax administration as well as access to tax services by taxpayers in South Sudan.

Going forward, taxpayers (both individuals and businesses) will be required to log onto the eTax portal (use the link above) and register new TINs or re-register existing TINs on the online platform. The e-portal contains instructions on the required documents and how to migrate TINs. As noted, filing and tax payment will now be done through the online system.

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For additional information with respect to this Alert, please contact the following:

Ernst & Young (Kenya), Nairobi

Ernst & Young Société d’Avocats, Pan African Tax – Transfer Pricing Desk, Paris

Ernst & Young LLP (United Kingdom), Pan African Tax Desk, London

Ernst & Young LLP (United States), Pan African Tax Desk, New York

Document ID: 2021-1280