Petty Corruption Stories from Sudan: The Electronic Financial Form (15): Corruption and the Efforts to Curb the Phenomenon

Introduction Financial Revenues Form number 15 (Form 15) is the only government-approved instrument for revenue collection in Sudan. Despite security features, it has historically been a major source of corruption.

Corrupt Practices with Paper Form 15

• The Suba Toll Case: Toll collectors used cardboard to prevent carbon copies from being made. They would give the driver an original for a truck fee but later fill the carbon copy with a much lower fee for a small car, pocketing the difference.
• Stolen Booklets: Officials would report booklets as lost or stolen but continue to use them to collect personal revenue. In one case, "phony" teams used stolen booklets to collect animal taxes from herders.
• Delayed Deposits: Collectors would delay depositing funds to use the money for personal trading in cars or real estate.
• Tajneeb: This is the practice of collecting revenue without using Form 15 at all. These "off-the-books" funds were used for staff incentives, festivities, and travel for officials. In 2012, Tajneeb was estimated at 5–7 billion Sudanese Pounds—far more than the amount saved by lifting fuel subsidies.

Introducing Electronic Form 15 On July 1, 2015, the Ministry of Finance introduced an electronic version of Form 15 to curb these losses, which were estimated at 30% of government revenue. The electronic system automatically generates serial numbers and requires passwords for access, creating a single channel for monitoring revenue.

Resistance to the Electronic Rollout The transition was met with fierce resistance from those benefiting from the paper system. On the first day of the rollout, the internet network crashed, halting collections. Observers believe this was a deliberate act of sabotage to force a return to the paper version.

Remaining Concerns

• Technical Capacity: Many collectors are not adequately trained to use the system or answer security questions.
• Infrastructure: Sudan's weak internet network causes frequent system crashes and delays.
• Hacking: The system remains vulnerable to cyber-attacks.
• Deposit Delays: The electronic form does not inherently prevent officials from delaying the actual deposit of cash collected.