South Sudan: the revenue authority's e-Tax collection system

What the system is and who runs it

The authority's official website carries the name South Sudan Revenue Authority ¹. Sources from 2021 call the same body the National Revenue Authority (NRA) ^2,3.

Eye Radio reported on 7 July 2021, in an article bylined Michael Daniel, that the NRA had launched the e-TAX platform, an electronic registration system for paying taxes. Taxpayers could use it from 1 July 2021 ². Albino Chol Thiik, commissioner of the Domestic Tax Revenue Division, said closing the window of leaking would help the authority collect more, as quoted by Eye Radio ².

In May 2021 Deputy Commissioner General Africano Mande told a conference of the NRA and state governments that the NRA had introduced an e-tax platform for digital tax collection. He pledged to help states bring their revenue collection into the national digitisation platform, according to UNDP ³.

Legal basis and the 2026 cash ban

Eye Radio reported that the e-TAX platform was launched in line with the South Sudan Taxation Act, 2009 ².

In March 2026 the Commissioner General of the South Sudan Revenue Authority, Moun Deng Ajuet, described a ban on manual collection of public funds as part of wider reforms, as reported by Fox Onyango of Radio Yei on 18 March 2026 ⁴. Officials may not accept cash, cheques or other manual payments outside the system. All taxes, fees, levies, duties, penalties and permits must be paid through the official e-tax platform ⁴. The directive implements Presidential Order No. 35 of 2025, which calls for full digitalisation of public revenue collection ⁴. The text of the Presidential Order was not opened for this article.

How a payer uses it

The e-TAX portal handles tax payment and tax clearance certificates at www.etax.nra.gov.ss ². Under the 2026 rules, taxpayers must keep the electronic receipt generated by the system as proof of payment ⁴. Any request for a manual payment should be reported to the Ministry of Finance or the relevant oversight bodies ⁴. Non-compliance can bring administrative penalties and possible legal action, and inspections and audits are planned ⁴.

The sources opened for this article do not list the banks or mobile channels connected to the platform, or any fee charged to payers.

• Register and pay on the e-Tax portal ²
• Keep the electronic receipt as proof of payment ⁴
• Report any demand for cash to the Ministry of Finance ⁴

How money reaches the treasury

The official sources opened for this article do not describe the accounts at the Bank of South Sudan into which e-Tax receipts settle. The National Audit Chamber cites section 40 of the Public Financial Management and Accountability Act 2011, which says money received in respect of loans shall be paid into the consolidated fund ⁵.

The IMF said on 20 June 2025 that non-oil domestic revenue collection was strong and allowed government salary payments to resume ⁷. On 10 June 2024 the IMF said its Executive Directors recommended that the authorities improve non-oil revenue collection and tax administration. The release said oil exports account for nearly 90 percent of fiscal revenues ⁶.

Audit findings

The National Audit Chamber's compliance audit of the second tranche of the IMF Rapid Credit Facility covers August 2020 to June 2021 ⁵. It found that the Ministry of Finance and Planning requested SSP 4,355,920,305.86 for pension and personal income tax (PIT) deductions, but the Free Balance accounting system showed SSP 2,457,202,239.62. The report said this difference of SSP 1,898,718,066.24 (US$5,058,526.88) was not remitted ⁵. It said the funds budgeted for PIT and pension payments could have been diverted for other purposes ⁵.

The audit found that SSP 19,925,334 (US$53,085.06) in PIT was not deducted from the salaries of the organised forces in Warrap State ⁵. It found a shortfall of SSP 331,770,522.67 (US$883,800.40) between central government transfers in Free Balance and Bank of South Sudan credit advices. The report's summary text gives the same shortfall as SSP 331,770,523.67 ⁵. The report says an exit meeting was held with the Ministry, which gave responses to some findings. The responses are not reproduced in the report ⁵.