🇰🇲 Comoros
Sub-Saharan Africa · ISORA participant ·
0/12
enforcement powers assessed
Enforcement powers
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - CIT | 2024 | — |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2024 | — |
| Population per FTE | 2024 | 1454.073825503356 |
| Labor force per FTE | 2024 | 463.7231543624161 |
| Corporate taxpayers per FTE in LTO/P | 2024 | — |
| Active taxpayers on PIT register as percentage of Population | 2024 | — |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | — |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | — |
| CIT arrears as percentage of CIT collected | 2024 | — |
| PIT arrears as percentage of PIT collected | 2024 | — |
| PAYE arrears as percentage of PIT collected | 2024 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | 0 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | — |
| Audit hit rate | 2024 | — |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - CIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - PIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - PAYE | 2024 | — |
| On-time filing rate % - CIT | 2024 | — |
| On-time filing rate % - PIT | 2024 | — |
| On-time filing rate % - VAT | 2019 | — |
| On-time filing rate % - PAYE | 2024 | — |
| Administration pre-fills PIT returns or assessments | 2024 | 0 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Other income | 2021 | 1 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | — |
| Percentage of payments received electronically-By value of payments | 2024 | — |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 0 |
| Most employees that have tax deducted through direct withholding required to file a return | 2024 | 1 |
| Administration receives data from devices that register transactions | 2024 | 0 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 0 |