Question 72

Do In-Year Reports present the individual sources of revenue for actual revenues collected?
 * a. Yes, In-Year Reports present individual sources of actual revenue accounting for all revenue.
 * b. Yes, In-Year Reports present individual sources of actual revenue accounting for at least two-thirds of, but not all, revenue.
 * c. Yes, In-Year Reports present individual sources of actual revenue accounting for less than two-thirds of all revenue.
 * d. No, In-Year Reports do not present individual sources of actual revenue.
 * e. Not applicable/other (please comment).

OBS Guidelines
Question 72 asks whether In-Year Reports present actual collections of individual sources of revenue (such as income taxes, VAT, etc.). The question applies to both tax and non-tax revenue.

To answer “a,” In-Year Reports must present actual collections for all individual sources of revenue, and “other” or “miscellaneous” revenue must account for three percent or less of all revenue. To answer “b,” In-Year Reports must present actual collections for individual sources of revenue that when combined account for at least two-thirds of all revenue collected, but not all revenue. A “c” answer applies if In-Year Reports present individual sources of actual revenue that account for less than two-thirds of all revenue collected. Answer “d” applies if individual sources of actual revenue are not presented.

1) "Other" categories
Watch out for aggregate categories, such as “other.” To receive an “a” answer, the “other” category has to be smaller than 3% of the total. If the “other” category is more than 3%, then the score should be “b.”

For example, in OBS 2019, Moldova had revenue categories including "other unidentified income", "other property taxes", "other taxes on foreign trade" and "other taxes on goods and services".Though the amount in the "other unidentified income" category was less than 3% of the total, adding the four "other" categories together and dividing by the total amount of revenues was greater than 3%. So on this question, Moldova scored a "b".