27-October-2010
English, PDF, 1,249kb
Evaluating the Effectiveness of Compliance Risk Treatment Strategies
This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.
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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.
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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.
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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.
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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.
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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.
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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-September-2009
English, PDF, 1,307kb
Withholding and Information Reporting Regimes for SMEs and Self-employed Taxpayers
This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.
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17-September-2009
English, PDF, 894kb
Developments in VAT Compliance Management in Selected Countries
This information note has been prepared to assist member revenue bodies achieve improved compliance with their VAT systems by sharing knowledge of recent developments in selected countries.
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3-July-2009
English, PDF, 481kb
Standard Business Reporting
This guidance note seeks to provide sufficient information about Standard Business Reporting (SBR) to enable revenue bodies to consider its relevance to their Government and play a major role in cross-Government deliberations and implementation, if deemed appropriate. It has been prepared following research by HMRC officials and with the assistance of revenue bodies participating in the FTA's Taxpayer Services Sub-group.