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#Verification of 2016 tax extension verification

Revenue bodies also carry out various other activities ( e.g. It is also known that across revenue bodies “audit” activities vary in their scope and intensity, and indeed in the precise nature of actions taken by officials that are deemed to constitute an “audit”. Less frequently used terms are “examinations”, “investigations”, and “enquiries”.

#Verification of 2016 tax extension verification

The primary verification activity undertaken by revenue bodies is usually described by the term “tax audit” (including field, desk, or correspondence audits) or “tax control”. For this reason alone, the resources used for verification activities and the contribution they make to revenue collections and rates of compliance are of considerable interest to all revenue bodies.įor the purposes of this and prior series, “verification activities” are defined as “comprising all of the activities typically undertaken by revenue bodies to check whether taxpayers have properly reported their tax liabilities in the returns filed by them”. Based on the data in Table 5.6 in Chapter 5, around 40% of surveyed revenue bodies reporting detailed information indicated that over 30% of staff resources (FTEs) are devoted to tax audit, investigation, and other verification-related activities. OPERATIONAL PERFORMANCE OF REVENUE BODIES Tax verification activitiesĪs discussed in Chapter 5, tax audit and verification activities represent a major investment of revenue body resources in surveyed countries.

Tax offences (including policies for voluntary disclosures)Ģ12 – 6.

Legislated administrative frameworks for tax administration.

The services and support provided to tax intermediaries.

The population and work volumes of tax intermediaries.

Tax administration and tax intermediaries.

Provision and use of modern electronic services.

The use of electronic services in tax administration.

Are you being served? Revenue bodies’ use of service delivery standards.

Operational performance of revenue bodies.

International comparisons of administrative expenditure and staffing.

Measures of relative costs of administration.Impacts of recent Government decisions on revenue bodies’ budgets.

The resources of national revenue bodies.

Staff metrics: Staff numbers and attrition, age profiles and qualifications.

Changes in policy in aspects of HRM within revenue bodies.

Human resource management and tax administration.

Managing and improving taxpayers’ compliance.

Selected aspects of strategic management.

Managing the tax affairs of high net worth individuals taxpayers.

Special institutional arrangements for dealing with taxpayers’ complaints.

Scope of responsibilities of the revenue body.

Institutional arrangements for tax administration.