Comment: Surely if this existed there would be something other than student theses that mentioned it? Sionk (talk) 20:36, 3 September 2023 (UTC)
Gibana, also spelled gevana, is the legal term used in South Sudan for a locally administered tax. Gibana may be colloquial Arabic for ‘Jibu le ana’ meaning ‘give to me’ and is formalized in South Sudan´s Local Government Act, 2009.[1][2]
Section 74 (1) of the Local Government Act stipulates that the Local Government Council may generate revenue from various sources and enumerates the gibana tax amongst other taxes.[3] However, the law does not provide a definition for this kind of tax.
The personal tax was introduced between 2009 and 2010 in many counties in South Sudan; some imposed the tax simply on domestic goods transiting through a county, others levied it as a local excise tax. Yei River County, by example, collects gibana on goods sold in local markets. In some counties, the tax is being levied at the border directly upon entry into South Sudan (2 % ad valorem County tax on the value of goods being imported into South Sudan by local traders).[4]
Gibana tax dates back to a council tax levied, at least in Juba, in colonial times.[5]
References
- ^ "Local Government Act, 2009".
- ^ Rens Twijnstra (2014). On the State of Business: Trade, Entrepreneurship and Real Economic Governance in South Sudan. PhD thesis, Wageningen University, Wageningen, p. 90, https://www.researchgate.net/publication/283068696_On_the_state_of_business_trade_entrepreneurship_and_real_economic_governance_in_South_Sudan
- ^ "Local Government Act, 2009" (PDF). southsudanngoforum.org. Retrieved 1 November 2023.
- ^ Rens Twijnstra and Kristof Titeca (2016). Everything changes to remain the same? State and tax reform in South Sudan. The Journal of Modern African Studies, 54, pp 263-292 doi:10.1017/S0022278X16000033, https://research.wur.nl/en/publications/everything-changes-to-remain-the-same-state-and-tax-reform-in-sou
- ^ Mulla, R.M. (1986) Legal Aspects of Decentralisation of Government in the Sudan, PhD thesis. SOAS University of London, p. 495, https://eprints.soas.ac.uk/33720/