Question 81

Does the Mid-Year Review of the budget present updated revenue estimates for the budget year underway by category (such as tax and non-tax)?
 * a. Yes, the Mid-Year Review presents revenue estimates by category.
 * b. No, the Mid-Year Review does not present revenue estimates by category.
 * c. Not applicable/other (please comment).

OBS Guidelines
Question 81 asks whether revenue estimates for the budget year underway in the Mid-Year Review are presented by “category” — that is, whether tax and non-tax sources of revenue are shown separately. Please note that year-to-date revenues as assessed in Question 73 do not qualify as updated estimates of revenue for the purposes of this indicator.

To answer “a,” the Mid-Year Review must present revenue estimates classified by category.

1) Categorizations other than tax/non-tax
We do accept categorization other than tax/non-tax. For example, in oil rich countries we would accept an oil/non-oil categorization provided:
 * It is useful to check EBP and/or EB to see if they use the same categorization, so that budgeted/approved can be compared with actuals.

2) What categories qualify?
Oil vs. non-oil and tax vs. non-tax qualify as categories. If you find a different category (such as current revenues vs. capital revenues), please raise this issue with the team.

In Saudi Arabia in OBS 2019, its categories were tax and “other revenues”, and it scored an “a” answer on this question.

Azerbaijan in OBS 2019 labeled its revenues as nonoil, oil, customs, fees, other, and oil fund (a mix of categories and individual sources of revenue), so it scored an “a” answer to Question 71 but a “c” answer for Question 72.

3) Should we only accept updated, revised figures (as opposed to budgeted or six-month implementation figures)?
Just six-month implementation figures are not acceptable. To accept full-year figures that are the same as the original enacted figures, there has to be some indication that the country is affirming that the original enacted figures are remaining the same for the rest of the budget year (this could be as simple as the title of the column heading). For example, if the column heading is “Approved 2019 Budget,” we would not accept this information.