Tax Administration 3.0: The Digital Transformation of Tax Administration

This discussion document by the Forum on Tax Administration sets out a vision for the digital transformation of tax administration, under which taxation becomes more of a seamless and frictionless process over time.

Implementing Online Cash Registers: Benefits, Considerations and Guidance

This report, led by the Russian Federal Tax Service, provides advice and guidance on the adoption and implementation of online cash registers (OCR). It sets out examples of the implementation of OCR systems in a number of FTA members and contains a "how to" guide drawing on the lessons learned from these experiences.

Introducing a Commercial Off-The-Shelf Software Solution

This report, led by the tax administration of Finland, is intended to provide advice and recommendations, based on Tax Finland's experience, for consideration when purchasing, implementing and maintaining a COTS product.

Unlocking the Digital Economy – A Guide to Implementing Application Programming Interfaces in Government

This technical report, led by the Australian Taxation Office, is intended to provide an overview of key practices, techniques and standards used to deliver contemporary Application Programming Interface (APIs) for use in web and mobile applications.

Technologies for Better Tax Administration - A Practical Guide for Revenue Bodies

Security and Authentication Issues in the Delivery of Electronic Services to Taxpayers

This report summarises the findings of a survey conducted by the Forum on Tax Administration's Taxpayer Services Sub-group to assess and provide a comprehensive picture of the major security and identity authentication issues faced by member countries in delivering e-services, and the solutions implemented or planned.

Social Media Technologies and Tax Administration

This report summarises the findings of a survey conducted by the Forum on Tax Administration's Taxpayer Services Sub-group to assess member revenue bodies' progress with the use of social media technologies in tax administration. To assist readers new to, or unfamiliar with, this topic the note also provides background information on the main social media technologies being deployed in the private sector and elsewhere in Government.

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.

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.

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.