Non-tax RevenueDefinitionNon-Tax Revenue is the income of the government from sources other than taxes. Examples of non-taxes are :- interest receipts (received on loans given by the government to states, and other PEs-dividends and profits received from public sector companies- Various services - police and defense, - social and community services such as medical services, and economic services yields revenue for the government.
Characteristics•No uniformity among the tax collectors in regard to not-tax base and rate•Some Non tax are provisioned by law•Some non –tax are introduced by the ministerial decisions.
Public organizations and Non tax•Public offices those who are collecting non tax are not giving priority to non-tax•Many Public enterprises collecting non-tax are also in loss•PEs have not paid interest on time•Government is investing on PEs without guarantee of return.
Non-Tax Record•Record keeping, reporting and monitoring is not effective•Local and district level offices are not submitting report or not timely submitting report to centre.