Extend self assessment for tax purposes to all medium and large taxpayers.
Introduced at R3R4 for assessment at 7th review. Macroeconomic rationale: Strengthen revenue mobilization as part of the fiscal consolidation strategy. At R6R7, Delayed. The self-assessment regime is currently applicable to all taxpayers under the large taxpayers office and to one medium taxpayers office (MTO). Plans, including a detailed timeline, are in place to extend the self assessment to all medium taxpayers as the MTOs are rolled out, with the last office scheduled to open in December 2012.