Tax Administration Responses to COVID-19: Measures Taken to Support Taxpayers


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  • English PDF and webbook - Updated 21 April 2020
  • French PDF and webbook - Updated 21 April 2020


The COVID-19 emergency will affect the lives of many people around the globe and governments worldwide are taking multifaceted actions to support their citizens, businesses and the provision of vital public services. Among these actions are measures being taken by tax administrations to ease the burdens on taxpayers and to support businesses and individuals with cash flow problems, with difficulties in meeting tax reporting or payment obligations or otherwise facing hardship. This reference document provides an overview of measures currently being undertaken by a number of tax administrations. It is a joint document of the OECD Forum on Tax Administration, the Inter-American Center of Tax Administrations (CIAT) and the Intra-European Organisation of Tax Administrations (IOTA) and has been produced by the respective Secretariats from input from tax administrations and internet research and may not be accurate in all cases nor complete. Tax administrations may wish to contact their peers for further information on any of the measures outlined in this reference document. The purpose of this document is to assist tax administrations in their own consideration of possible domestic measures. This document does not make recommendations as regards particular measures as national circumstances and considerations will vary greatly.


Related material

10 categories of measure that tax administrations may wish to consider adopting to ease taxpayers' tax burden and support businesses during this period.


Other actions to tackle Covid-19

With tax playing an important role in the response to the coronavirus (COVID-19) pandemic, the OECD has outlined a range of tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far.


Tax administration


See latest tax policytax treaty and transfer pricing measures. 

The OECD is compiling data, information, analysis and recommendations regarding the health, economic, financial and societal challenges posed by the impact of coronavirus (COVID-19). Please visit the dedicated OECD website for a full suite of coronavirus-related information.



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