国际货币基金组织：苏里南：2024评估苏里南增值税启动和管理的技术援助报告（英文版）

Suriname implemented a VAT on January 1, 2023, replacing the Sales Tax. VAT revenue collected for thefirst 12 months was approximately 3 percent of Gross Domestic Product (GDP) and 95.4 percent of the collectiontarget. VAT has become the single largest contributor to government revenue, accounting for close to 22 percenof overall tax revenue. The weaker-than-expected VAT collection can be attributed to how the VAT wasimplemented and administered for the first twelve months of operation.