Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. The Role of the Minister of Finance i. dealing with matters authorized to be made or prescribed under Act 592 (Act 896) ii. exempting any person, class of persons or income from tax (section 7 of Act 896), iii. amending a provision of the schedules to Act 592 or any monetary amount set out in Act 592, iv. Paying tax at such rate as prescribed under Act 592 v. Requiring a person or class of persons to withhold and remit tax from amounts payable to another person. vi. Providing for the timing of payment, manner of ascertaining and recovering of such tax to be withheld or paid. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. Elements of tax administration - Otieku (1992) Identification of the taxpayer, his/her tax base and assessment of his/her income tax base; Levying, collection and payment of taxes into the consolidated fund as well as the audit control over the taxes so collected; Review procedure for the settlement of disputes between the taxpayer and tax officials, and The enforcement of any penalties for non-compliance with or violation of the tax laws. 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