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.
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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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21-April-2010
English
Tax Reference Model – Application Software Solutions to Support Revenue Administration in Selected Countries
This report describes an indicative capability model drawn from one leading revenue body, and considered broadly appropriate to almost any national revenue body.
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15-December-2009
English
Survey of Trends and Developments in the Use of Electronic Services for Taxpayer Service Delivery
This latest survey report published by the OECD Forum on Tax Administration contains an extensive assessment of the use of modern technology to deliver modern electronic services.
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.
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22-January-2008
English, PDF, 382kb
Third Party Reporting Arrangements and Pre-filled Tax Returns: The Danish and Swedish Approaches
This information note prepared by the Forum on Tax Administration provides further information on the systems of pre-filling personal tax returns operating successfully in Denmark and Sweden. (The Forum’s initial note on this topic was published in March 2006.) ‘Pre-filling’ is a concept that has come into prominence over the last 5-10 years following major advances in Nordic region countries and its adoption (to varying degrees) by
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14-March-2006
English, PDF, 529kb
Using Third Party Information Reports to Assist Taxpayers Meet their Return Filing Obligations: Country Experiences With the Use of Pre-populated Personal Tax Returns
This information note briefly describes the use of pre-populated returns that has become a feature of the personal income tax systems in countries in the Nordic region and elsewhere, particularly over the last decade or so.
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14-March-2006
English, PDF, 482kb
Management of Email
The purpose of this note is to share information about email implementations as they affect taxpayer service delivery from a small number of national revenue bodies.
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14-March-2006
English, PDF, 520kb
Strategies for Improving the Take-up Rates of Electronic Services
The purpose of this information note is to share information concerning the strategies employed by a number of national revenue bodies to increase the take-up rates of electronic services, in particular the electronic filing of tax returns.
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23-May-2005
English
Guidance Note - Guidance for Developers of Business and Accounting Software Concerning Tax Audit Requirements
The OECD’s Committee on Fiscal Affairs (CFA) approved two notes arising from work to develop a set of guidance on business accounting system data requirements for tax audit purposes, and associated practical implementation issues for software developers.