Question 88

Does the Year-End Report present revenue estimates by category (such as tax and non-tax)?
 * a. Yes, the Year-End Report presents revenue estimates by category.
 * b. No, the Year-End Report does not present revenue estimates by category.
 * c. Not applicable/other (please comment).

OBS Guidelines
Question 88 asks whether revenue estimates in the Year-End Report are presented by “category” — that is, whether tax and non-tax sources of revenue are shown separately.

To answer “a,” the Year-End Report 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.