Revenue Collection Explained
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Step by step · 32 entries

Flow maps: how collected money moves

These flows show who does what when a person pays a government bill and the money moves to the treasury. Two flows follow named systems, Tanzania's GePG 1 and Uganda's URA payment registration 2. The others follow IMF and World Bank guidance 3,4, India's aggregator rules 5 and PEFA standards 6. Each step names the party responsible.

Last checked 24 October 2026

01 Paying a bill with a control number (Tanzania GePG)

  1. Public body joins the gateway

    The body registers, integrates its billing with the GePG standard API and gives its bank account details and revenue sources 7.

    Who: Public body (service provider)

  2. Bill is issued

    The bill shows a control number, payment reference, amount due and an expiry date 1.

    Who: Public body

  3. Payer chooses a channel

    The payer takes the control number from the bill and pays by mobile money, bank deposit or bank transfer 1.

    Who: Payer

  4. Payment by mobile money

    The payer dials the operator's USSD code, picks government payments and enters the control number, amount and PIN 1.

    Who: Payer and mobile operator

  5. Payment by bank transfer

    The transfer message carries the control number with the prefix ROC 1.

    Who: Payer's bank

  6. Amount is checked

    Partial bills accept instalments. Exact bills accept only the billed amount. Full bills accept the amount or more 7.

    Who: GePG, Ministry of Finance

  7. Receipt is issued

    The GePG receipt shows the receipt number, amount, bill reference and control number 1.

    Who: Public body through GePG

02 Paying with a payment registration number (Uganda URA)

  1. Register the payment

    The payer registers at a URA tax office, the agency's accounts office or the URA web portal 2.

    Who: Payer

  2. Slip is generated

    URA generates a payment registration slip carrying the PRN 8. A 2023 notice says it is valid for 21 days 2.

    Who: Uganda Revenue Authority

  3. Details go to the bank

    Registration details are sent to the chosen bank automatically within 5 minutes 2.

    Who: URA system

  4. Payer pays

    The payer presents the slip at the bank, or uses mobile money for payments below 3 million 2.

    Who: Payer and bank

  5. Bank reports to URA

    Transaction details go to URA automatically 2.

    Who: Bank

  6. Account is updated

    URA updates the account and sends confirmation to the agency and the taxpayer's portal account 2.

    Who: Uganda Revenue Authority

03 Collection through a bank agent into the TSA

  1. Deposit at the bank

    Revenue is deposited into a revenue transit account at a commercial bank 4.

    Who: Payer and agent bank

  2. Daily report

    Banks send daily statements to the tax authority and the treasury 3.

    Who: Agent bank

  3. Transfer to the TSA

    The bank transfers collections to the TSA main account the same day, which the IMF calls best practice 3.

    Who: Agent bank

  4. Sweep of transaction accounts

    End-of-day balances in zero-balance accounts are swept back to the TSA main account, usually held at the central bank 9.

    Who: Commercial bank and central bank

  5. Bank is paid

    The IMF names a fee per transaction as good practice, not interest-free float 9.

    Who: Treasury

  6. Commission claim, India example

    Agency banks claim commission quarterly, certified by an external chartered accountant 10.

    Who: Agency bank and Reserve Bank of India

04 Collection through a payment aggregator or provider

  1. Provider joins the gateway

    In Tanzania a bank or mobile operator writes to the Ministry of Finance and Planning, goes through procurement and signs a standard contract 7.

    Who: Payment service provider and ministry

  2. Customer pays

    The aggregator gathers payments from customers through one or more channels 5.

    Who: Customer and aggregator

  3. Funds held in escrow

    In India a non-bank aggregator holds the funds in a separate escrow account at a scheduled commercial bank 5.

    Who: Aggregator and escrow bank

  4. Balance check

    Day-end escrow balances must not fall below amounts collected and not yet settled 5.

    Who: Aggregator

  5. Settlement

    Funds are settled to the payee on the timeline set in the agreement 5.

    Who: Aggregator

  6. Transfer standard

    PEFA gives score A where collections go straight to treasury-controlled accounts or are transferred daily 6.

    Who: Revenue body and treasury

05 Reconciliation to the TSA and audit

  1. Check against taxpayer records

    The tax authority checks bank statements against taxpayer records 3.

    Who: Revenue authority

  2. Check against the TSA

    The treasury checks the same statements against the TSA 3.

    Who: Treasury

  3. Daily ledger reconciliation

    The World Bank toolkit rates whether the treasury reconciles bank statements daily through its general ledger 4.

    Who: Treasury

  4. Correct wrong references

    If a payer used the wrong control number, the service provider debits it and credits the right one 7.

    Who: Public body (service provider)

  5. Weekly bank reconciliation

    PEFA score A needs reconciliation of all active accounts at least weekly 11.

    Who: Treasury

  6. Quarterly revenue reconciliation

    PEFA score A needs full reconciliation of assessments, collections, arrears and transfers at least quarterly, within four weeks 6.

    Who: Revenue bodies

  7. External audit

    PEFA PI-30 covers audit coverage, reports to the legislature and follow-up 12.

    Who: Supreme audit institution

Notes

  • Steps for Tanzania follow version 1.0 of the GePG guide, posted January 2020 1. Uganda steps follow a notice dated 19 April 2023 2. Check the official pages for current rules 13,8.

Rules and charges change. Check the official source linked on this page before you pay or travel. Spotted an error? Email [email protected].

Sources

  1. Ministry of Finance and Planning, Tanzania: Mwongozo ya Namna ya Kuandaa Ankara, Kufanya Malipo na Risiti za GePG, guide to preparing GePG bills, making payments and GePG receipts, version 1.0 (undated, posted January 2020)
  2. Atomic Energy Council, Uganda: Making Payment through the URA Portal (19 April 2023)
  3. IMF, Sailendra Pattanayak and Israel Fainboim: Treasury Single Account: Concept, Design, and Implementation Issues, Working Paper WP/10/143 (May 2010)
  4. World Bank: Treasury Single Account Rapid Assessment Toolkit, by Cem Dener (version 2.1, February 2017, first dated October 2013)
  5. Reserve Bank of India: Reserve Bank of India (Regulation of Payment Aggregators) Directions, 2025, RBI/DPSS/2025-26/141 (15 September 2025)
  6. PEFA Secretariat: PI-20 Accounting for revenue, PEFA 2016 framework (accessed 24 October 2026)
  7. Ministry of Finance, Tanzania: GePG frequently asked questions (accessed 24 October 2026)
  8. Uganda Revenue Authority: Processes and Systems FAQs (undated)
  9. IMF Fiscal Affairs Department: Treasury Single Account, Technical Notes and Manuals 11/04, by Sailendra Pattanayak and Israel Fainboim (August 2011)
  10. Reserve Bank of India: Master Circular on Conduct of Government Business by Agency Banks, Payment of Agency Commission, RBI/2014-15/109 (1 July 2014, updated 7 January 2015)
  11. PEFA Secretariat: Pillar Six, Accounting and reporting, PI-27 Financial data integrity, PEFA 2016 framework (accessed 24 October 2026)
  12. PEFA Secretariat: Framework for assessing public financial management, PEFA 2016 (2016)
  13. Ministry of Finance, Tanzania: About GePG (accessed 24 October 2026)