23-May-2011
English, PDF, 1,619kb
Tax Repayments: Maintaining the Balance Between Refund Service Delivery, Compliance and Integrity
This information note has been prepared to assist revenue bodies, in respect of tax repayments, to achieve a balance between client service levels and the prevention and mitigation of fraudulent activities.
Related Documents
27-October-2010
English, PDF, 728kb
Understanding and Influencing Taxpayers' Compliance Behaviour
This information note describes the findings from a survey to member countries and studies of scientific literature on taxpayer compliance behaviour. The purpose is to describe current knowledge on taxpayer compliance behaviour in order to assist countries in their effort to cost effectively influence taxpayer behaviour to improve compliance.
Related Documents
16-September-2010
English, Excel, 868kb
Joint Audit Report
This report examines how, in the light of the increase in cross-border activities and investments of business entities and individuals, international co-ordination and collaboration could be advanced through the use of joint audits.
Related Documents
16-September-2010
English, PDF, 510kb
Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks
This report provides a framework for a voluntary code of conduct for revenue bodies and banks. This is based upon the concepts developed, and proposals set out in the report Building Transparent Tax Compliance by Banks (2009) and the earlier report Study into the Role of Tax Intermediaries (2008).
Related Documents
15-September-2010
English
Addressing Tax Risks Involving Bank Losses
27-April-2010
English, PDF, 546kb
Guidance on Test Procedures for Tax Audit Assurance
This guidance note contains a detailed inventory of compliance and substantive tests performed by tax auditors that could also be performed by businesses to check the operation of their internal controls.
Related Documents
27-April-2010
English, PDF, 439kb
Tax Compliance and Tax Accounting Systems
This information note discusses internal control frameworks for tax and how the adoption of the OECD FTA Guidance Notes on business and accounting software specifications can be an important element of such frameworks.
Related Documents
27-April-2010
English, PDF, 390kb
Guidance and Specifications for Tax Compliance of Business and Accounting Software (GASBAS)
This guidance note describes in general terms the standards that should be applied in the development of tax accounting software and the key controls that are expected from a tax perspective.
Related Documents
27-April-2010
English, PDF, 356kb
Guidance for the Standard Audit File - Payroll (SAF-P), Version 1.0
The purpose of this guidance note is to describe the design, in the form of a XML schema, of a Standard Audit File for Payroll (SAF-P) and its implementation. The objective is to enable payroll accounting software to create a SAF-P, containing reliable transaction data from payroll systems that covers a specific time period and which is easily readable by virtue of its standardisation of layout and format.
Related Documents
27-April-2010
English, PDF, 373kb
Guidance for the Standard Audit File-Tax (SAF-T), Version 2.0
This guidance note describes a standard audit file for tax purposes that also includes inventory data elements. It updates SAF-T Version 1.0 issued in 2005 to include information on Inventory and Fixed Assets.